Further Evidence on the Extent and Origins of JIT's Profitability Effects
用201家准时制生产采用企业及匹配的非采用企业样本，发现采用企业财务绩效优于非采用企业，且利润率的改善是主要来源，但小规模采用企业并未改善绩效。
Empirical research provides scant evidence that just-in-time (JIT) adopters outperform their non-adopting industry peers. Using a sample of 201 JIT adopters and matched non-adopters, we examine the relation between financial performance and JIT. Our sample-wide results indicate that JIT adopters improve financial performance relative to non-adopters, and that profit margin, rather than asset turnover, is the primary source of such improvement. However, results of additional analyses suggest that JIT adopters below a firm-size threshold do not improve financial performance, a finding that reconciles our study to Balakrishnan et al. (1996), which examined a JIT adopter sample that included a greater proportion of small firms.