Journal of Finance and Accounting
Volume 3, Issue 6, November 2015, Pages: 172-176
Received: Jul. 20, 2015;
Accepted: Sep. 2, 2015;
Published: Sep. 26, 2015
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Hossein Yarahmadi, The Tax Affairs Iran, City Tax Office of Doroud Iran, the Department of Accounting at the Payam Noor University, Doroud, Iran
Ali bohloli, Tax Administration Dorud City, Doroud, Iran
Just in time (hereafter JIT) has emerged as a key production management approach for cost effectiveness of a wide range of industrial sectors especially in car assembly plants. However, JIT implementation needs some basic prerequisites which organize the aim of this research. To do so, a questionnaire has been designed. The results show that Iranian car assembly plants listed in Tehran Stock Exchange (hereafter TSE) have extensive problems as customer-based, quality of supplied material and... For JIT implementation. Furthermore, they suffer from the problem of developing country, such as low cost of labor, lack of competence, high cost of imported technology and cost of quality.
Analysis of Just in Time Prerequisites in Iranian Car Assembly Plants, Journal of Finance and Accounting.
Vol. 3, No. 6,
2015, pp. 172-176.
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