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Just‐in‐time and performance measurement systems

David Upton (Massey University, Palmerston North, New Zealand)

International Journal of Operations & Production Management

ISSN: 0144-3577

Article publication date: 1 November 1998

5595

Abstract

The objective of this paper is to assess the use of performance measurement systems in firms implementing just‐in‐time (JIT). A mail questionnaire, with a response rate of 85 percent, was sent to larger New Zealand manufacturing companies. A total of 36 percent of the sample of companies had implemented a JIT programme. JIT firms were found to use non‐financial performance indicators to a greater extent than non‐JIT firms. For JIT firms there was a significant positive correlation between use of non‐financial performance indicators and organisation performance. A significant positive correlation was also found between the use of non‐financial performance indicators and organisation performance for all firms in the survey. Results from this study suggest that there are benefits in adapting the accounting performance measurement system to support and enhance JIT implementation. The study indicates potential benefits from the use of non‐financial performance measures for both JIT and non‐JIT firms.

Keywords

Citation

Upton, D. (1998), "Just‐in‐time and performance measurement systems", International Journal of Operations & Production Management, Vol. 18 No. 11, pp. 1101-1110. https://doi.org/10.1108/01443579810231688

Publisher

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MCB UP Ltd

Copyright © 1998, MCB UP Limited

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