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A "Push-Through" System, Often Described as a Just-In-Time System, Emphasizes

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A "push-through" system, often described as a just-in-time system, emphasizes simplicity and close coordination among work centers.

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Definitions:

Beginning Inventory

The worth of products ready for purchase at the beginning of a financial period.

Transferred In

Costs or value brought into a new account or process, often used in manufacturing to describe costs from a previous process carried into another.

Beginning Work in Process

The worth of products that are undergoing manufacturing at the beginning of a financial period.

Units Completed

A measure of the number of finished products that have completed the manufacturing process.

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