Page 7 - CIMA MCS Workbook November 2018 - Day 2 Tasks
P. 7
Chapter 8
ADVANCED MANAGEMENT
ACCOUNTING (P2) PRACTICE TASKS
TASK 1 – JUST IN TIME AND TOTAL QUALITY MANAGEMENT
Trigger and task
To: Finance Manager
From: Matthew Jones
Date: Today
Subject: Just in time and total quality management
Hi,
David Guy said that you are the person to help me out on something I’m looking into.
We recently automated our production line for fruit juices and the good results speak for
themselves, but I’m worried after reading an article about Candy Drinks’s horseshoe layout that
we have missed an opportunity to make even more cost savings.
Horseshoe layouts are not something that I’ve worked with before, so I’m trying to update my
knowledge on them. I understand that they are particularly useful in just‐in‐time manufacturing
facilities and I’ve heard that just‐in‐time and total quality management work well with each other.
Could you produce a report for me that summarises the potential benefits to Grapple of a just‐in‐
time approach to manufacturing, its links to total quality management and where the horseshoe
arrangement fits in?
Regards,
Matthew
Prepare the work that Matthew has requested. (Time 45 minutes)
KAPLAN PUBLISHING 27
