2016年美国CPA练习题精选：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.