This paper found that the cell production system with PFID/ traceability was quite efficient for the assembly lines employing just-in-time manufacturing.
Just-in-time Manufacturing: A practical Approach, Prentice-Hall, Inc., 0-13-514027-7, New Jersey
Optimization and analysis of Mizusumashi systems as just-in-time manufacturing, Annals of DAAAM for 2003 & Proceedings of the 14th International DAAAM Symposium, (Ed.) B.
International sourcing: implications for
Just-in-Time manufacturing. Production and Inventory Management Journal 30(3): 66-71.
Expenditures to implement
just-in-time manufacturing techniques are also likely deductible as research and experimental expenditures under section 174.
As President of Tax Executives, Institute's I am writing to express the Institute's concern about a recent technical advice memorandum, relating to the adoption of just-in-time manufacturing techniques.(1) TEI believes that the ruling's conclusions are questionable and arise from either a misapprehension of the facts attendant to the adoption of just-in-time manufacturing or a distention of applicable legal principles.
Relying in part on INDOPCO as support for capitalization of heretofore routinely deducted costs, the "just-in-time manufacturing" technical advice memorandum has expanded that controversy into yet another area.
The ruling addresses four types of expenses associated with the implementation of just-in-time manufacturing techniques: the costs of reconfiguring manufacturing equipment; materials and supplies to implement just-in-time manufacturing (consisting principally of signs and other tangible property); workforce training costs; and consulting fees related to training management and the workforce in just-in-time manufacturing techniques.
United States(4) support its conclusion that costs to implement just-in-time manufacturing techniques are capital.
Computer integrated manufacturing (CIM), computerized numerical control (CNC), statistical quality control (SQC),
just-in-time manufacturing (JIT), computer aided drafting (CAD), robotics and other new technologies are now common production practices.
With
Just-In-Time manufacturing forcing molders into shorter runs with frequent material changes, a debate is growing over whether to use central or portable conveying systems.
Support for repetitive and
Just-in-Time manufacturing also has been included in the design.