Financial benefits from JIT adoption: Effects of customer concentration and cost structure
Abstract
Examines whether firms exhibiting improved inventory utilization subsequent to just-in-time (JIT) adoption achieve a corresponding increase in their Return on Assets (ROA). Effects of JIT adoption; Effects of customer concentration; Effects of cost structure.
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Eroglu, C., & Hofer, C. (2011) · Journal of Operations Management · doi:10.1016/j.jom.2010.05.002 · Cited by 440 · see citing works
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Alnaim, M., & Kouaib, A. (2023) · Processes · doi:10.3390/pr11030716 · Cited by 29 · see citing works
- Authors
- Balakrishnan, R., & Linsmeier, T. J.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1996-04-01
- Volume
- 71
- Issue
- 2
- Pages
- 183-205
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W7137162078
- Cited by
- 2
- References
- 0
- Citations by year
- 2026: 2
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- The Accounting Review (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Management Information Systems › Supply Chain and Inventory Management
- Social Sciences › Business, Management and Accounting › Accounting › Working Capital and Financial Performance
- Social Sciences › Business, Management and Accounting › Management Information Systems › Quality and Supply Management
- Keywords
- just-in-time inventory, return on assets, customer concentration, cost structure, financial performance, inventory management
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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