A manufacturing Kanban is a card that indicates the type and amount of materials that a work center needs. A JIT manufacturer is likely to have many suppliers. Small lot sizes of material and parts is a characteristic of JIT manufacturing. JIT manufacturers devote a lot of resources to inspection to insure quality. The cost assignment view of activity-based costing models focuses on activity analysis and performance evaluation.
Target costing begins with the design of the product.
Reengineering involves small changes. Kaizen costing is used only on new products. All of the above. Davios, Inc. manufactures ceiling fans and uses an activity-based costing system. Davios, Inc. manufactures ceiling fans and uses an activity-based costing system.