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2016年美國CPA練習題精選：Business 21
Which of the following is not a typical characteristic of a just-in-time (JIT) production environment?
a. Insignificant setup times and costs.
b. Lot sizes equal to one.
c. Balanced and level workloads.
d. Push-through system.
答案：D
Explanation
Choice "d" is correct. Just-in-time has the goal to minimize the level of inventory carried. Typical characteristics include lot sizes equal to one, insignificant set-up times and costs, and balanced and level workloads. In a just-in-time environment, the flow of goods is controlled by a "pull" approach, where an item is produced only when it is needed down the line, and not a "push-through" system.
Choices "b", "a", and "c" are incorrect based on the above explanation.
【我要糾錯】 責任編輯：小瑩子
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