earticle

영어

This study portrays how JIT as an executional cost driver influences the improvement of manufacturing overhead cost. It examines the interaction of executional cost drivers such as FMS and JIT and the influences on the improvement of manufacturing overhead cost and it investigates how the implementation of executional cost drivers can alleviate, the increase in manufacturing overhead cost caused by structural cost drivers such as product variety. The results of this study are as follows: First, JIT positively effects the improvement of manufacturing overhead cost. Second, if the executional level of FMS was high, then the positive effects on the relationship between JIT and the improvement of manufacturing overhead cost appeared to be greater than when the executional level of FMS was low. Third, if the executional level of JIT was high, then the negative effects on the relationship between product variety and the improvement of manufacturing overhead cost appeared to be lesser. thus exemplifying the moderation variable effect of JIT. JIT played a role in moderating the improvement of logistics costs, but did not moderate the improvement of set-up and quality cost.