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Financial benefits from JIT adoption: effects of customer concentration and cost structure
This paper examines whether firms exhibiting improved inventory utilization subsequent to JIT adoption achieve a corresponding increase in their Return on Assets (ROA) and whether firm-specific characteristics affect such ROA responses. On average, we do not find a significant ROA response to JIT adoption. Cross-sectionally, JIT adopting firms with a diffuse customer base have a superior ROA response relative to both adopting firms with a high degree of customer concentration and their matched control firms. Evidence is consistent with a superior ROA response for firms with lower inventory turns in the adoption year, particularly for work-in-process inventory. Data do not support the prediction that firms with lower committed costs will report a greater ROA response than firms with a higher proportion of committed costs.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| AR7102 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | USA: American Accounting Association 1996 |
|---|---|
| Edisi | Vol. 71, No. 2, Apr., 1996 |
| Subjek | Financial performance Cost structure Return On Assets (ROA) Just-in-Time (JIT) Adoption inventory utilization Work-in-Process (WIP) Inventory customer concentration |
| ISBN/ISSN | 00014826 |
| Klasifikasi | NONE |
| Deskripsi Fisik | 23 p. |
| Info Detail Spesifik | The Accounting Review |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas |