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Research Article Open access CC BY 4.0

A Proposed Costing System for Agile Just-In-Time Supply Chains with Back-Flush and throughput Accounting

Mohamed M. El-Gibaly

Asian Journal of Economics, Business and Accounting · pp. 126–145 · Published 23 Mar 2024

10.9734/ajeba/2024/v24i51298

Abstract

According to the new advances in the form of new firms, including JIT and Agile, further advances in technologies, computer programs, and the systems of official accounting all become necessary to be modified. Also, the considerations of kaizen costing systems, in addition to the new movements towards the concern of the customer, should come first as a result of the new movements towards the customer profit analysis. In a JIT supply chain, suppliers are responsible for informing their cus-tomers of their products. Within the context of the current research, it was suggested to use the sys-tems of Back-flush costing as well as throughput accounting systems to simplify the application of just-in time systems and agile systems to satisfy the requirements of achieving the policy of continu-ous improvement. Furthermore, the continuous debate between the different parties of the game supposed here will be realized and considered. The integration of competitors into various aspects of the supply chain has been made possible by the emergence of intelligent supply chains. Additionally, the rapid advancements in the industrial and technological landscape have placed a significant bur-den on the movement of goods and information, requiring efficient and cost-effective solutions to meet time-sensitive requirements and customer demands. It is even more promising to consider the potential for surpassing competitors in terms of achievements and capabilities. The continuous advancements in artificial intelligence have further emphasized the need for progress in both production quality and cost optimization. The rapid progress in both the just-in-time/agile and resilient systems has led to additional requirements for the implemented accounting system and the selected level of automated accounting system. Extensive analysis of various arguments within the scope of the present study has been conducted, promoting the adoption of a more reality-sensitive model for the application.

Back-flush costing throughput accounting continuous improvement JIT agile system intel-ligence supply chain immediate production

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