JUST IN TIME DAN BACKFLUSH ACCOUNTING: METODE EFISIENSI ATAU HANYA MITOS AKUNTANSI?
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Just in Time (JIT) and Backflush Accounting are methods widely applied in the manufacturing industry to improve operational efficiency and reduce waste. JIT emphasizes production based on demand, which optimizes raw material usage and minimizes storage costs. Meanwhile, Backflush Accounting simplifies production cost recording by documenting costs at the end of the process rather than incrementally. This study employs the Systematic Literature Review (SLR) method to analyze the effectiveness of these two systems in enhancing company efficiency. The findings indicate that combining JIT and Backflush Accounting can significantly improve operational efficiency in manufacturing, logistics, shipping, and food sectors. However, its implementation faces challenges such as supplier dependency, workforce readiness, and compliance with accounting standards. With the right strategy, these two methods can serve as effective efficiency solutions for manufacturing companies.
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