Taichii Ohno of Toyota Patterned the Kanban System After

question 5

Multiple Choice

Taichii Ohno of Toyota patterned the Kanban system after

• A)German automobile plants
• B)Russian military practices
• C)Japanese textile plants
• D)American supermarkets

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Definitions:

Incremental Cash Flows

Incremental cash flows are the additional cash inflows or outflows expected from a new project or investment when compared to a baseline scenario.

Net Operating Working Capital

The difference between a company's operating current assets and its operating current liabilities, indicating the efficiency and short-term financial health in the company's core operations.

Terminal Loss

The amount that can be deducted against income if, on the sale of the last asset in an asset class, the undepreciated capital cost is positive.

CCA Recapture

In Canadian taxation, the portion of the Capital Cost Allowance that is added back to income when an asset is disposed of for more than its undepreciated capital cost.