TY  - JOUR
T1  - Effect of JIT on Organisational Performance: Influence of
Performance Measurement System
AU - Rasit, Zarinah Abdul AU - Abdul Satar, Nurul Huda AU - Ramli, Aliza 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 8
SP  - 2108
EP  - 2113
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.2108.2113
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.2108.2113
KW  - Just-in time
KW  -performance measurement systems
KW  -organizational performance
KW  -contingency theory
KW  -PMS
KW  -companies
AB  - In today’s current market demands and globalization, companies need to constantly analyse their
strategies in order to thrive and sustain their competitive positions. Among the strategies generally adopted
by companies to enhance manufacturing performance are through implementing management accounting
practices particularly, just-in time and the use of traditional and advanced Performance Measurement Systems
(PMS). The implementation of these practices enable them to improve productivity as JIT focused on reducing
and eliminating cost while PMS is a system that enables an organization to manage its performance and perform
its strategy into deliverable results. Incorporating contingency theory, this study aims to examine the
relationship between JIT practices and organizational performance and to determine the influence of PMS use
in the relationship. Data were collected using self-administered questionnaire survey on a sample of Malaysian
manufacturing companies. The results support the view that more extensive performance measurement system
benefits performance as we find that, firms implementing JIT system with more advanced performance
measurement systems, especially, those that include financial and nonfinancial measures have higher
performance. The results revealed that the relationship is more significant for companies using more advanced
PMS compared to companies that used traditional PMS.
ER  -