JIT

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JIT

(industrial engineering)

JIT

References in periodicals archive ?
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.
Just-in-time manufacturing involves ordinary and necessary training to implement efficient management and manufacturing practices rather than training to facilitate the issuance of governmental licenses.
Nonetheless, without additional guidance circumscribing its application, the just-in-time ruling will likely spawn a plethora of proposed adjustments for machinery rearrangement costs, employee training expenses, and consulting fees -- regardless of whether the costs are attendant to the implementation of just-in-time manufacturing techniques.
Companies Diminished by Tax Policy Denying Deductions for Implementing Just-in-Time Manufacturing Techniques.
TEI believes that the technical advice memorandum capitalizing the costs to implement just-in-time manufacturing costs is unsound.
One of the milestones of the partnership was an announcement that Kingston Technology would provide Toshiba with global just-in-time manufacturing, testing and order fulfillment services to support orders for Rambus modules from Toshiba's OEM customers.