The just-in-time effects over the organization's financial performance/Os efeitos do just-in-time sobre o desempenho financeiro das empresas
Many processes have been developed with the objective of reducing business costs and increasing the efficiency of these on the market, standing out the Just-in-Time because it's widely publicized and known. This article aimed to identify with effects the implementation of just-in-time brings ab...
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Veröffentlicht in: | Revista Gestão, finanças e contabilidade finanças e contabilidade, 2012-05, Vol.2 (2), p.35 |
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Format: | Artikel |
Sprache: | spa |
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Zusammenfassung: | Many processes have been developed with the objective of reducing business costs and increasing the efficiency of these on the market, standing out the Just-in-Time because it's widely publicized and known. This article aimed to identify with effects the implementation of just-in-time brings about the financial performance of companies. For this we sought along the main national and international literature which impact on performance was found in the practice of just-in-time companies. It was found that the just-in-time is positively related to corporate performance. It was also found that firm size, time of use of just-in- time and their relationships affect this system. We conclude that this research is an important support for students and researchers develop future empirical research by raising and bringing together diverse opinions about the relationship between just-in-time and the financial performance. Keywords: Just-in-time. Financial Performance. Production Systems. Muitos processos tem sido desenvolvidos tendo como objetivo a diminuicao dos custos das empresas e o aumento da eficiencia no mercado, se destacando o Just-in-Time por ser o sistema de producao mais amplamente divulgado e conhecido na atualidade. Desta forma, o presente artigo visa identificar quais os efeitos que a implantacao do sistema just-in-time traz sobre o desempenho financeiro das empresas. Para tal buscou-se junto as principais literaturas nacionais e internacionais compreender qual o impacto desse sistema no desempenho, constatando-se que o just-in-time esta positivamente relacionado o este indicador. Verificou- se tambem que o tamanho da empresa, o tempo de utilizacao do just-in-time e suas relacoes interferem na relacao supracitada. Conclui-se que esse trabalho fornece suporte importante para alunos e pesquisadores desenvolverem futuras pesquisas empiricas por levantar e reunir as diversas opinioes sobre a relacao do just-in-time com o desempenho financeiro das empresas. Palavras-chave: Just-in-time. Desempenho financeiro. Sistemas de producao. |
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ISSN: | 2238-5320 2238-5320 |