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Journal
A daily, chronological record of business transactions.
Jargon
A language, especially the vocabulary part, associated with a profession, a trade or other group.
Journal entry
An entry to the journal, recording a financial transaction (as a debit and then as a credit) by date. Journal entries are […]
Job order costing
A traditional cost measurement system in which direct labor, direct material and overhead costs associated with a job are grouped.
Job enrichment
A job-design approach that includes a vertical loading of higher-order motivating factors into a job including responsibility, freedom, growth opportunities, recognition, and […]
Job simplification
A scientific job-design approach that emphasizes highly specified and directed work and is appropriate for routine tasks and workers with relatively low […]
Just-in-time (JIT)
A philosophy that uses continual improvement to reduce manufacturing waste, minimize inventory, and get to zero defects.
Job enlargement
A job-design approach that includes the horizontal loading of additional tasks, meaning that added tasks are similar in responsibility and effort.
Job rotation
A horizontal loading of task variety accomplished by shifting workers from role to role, all similar in responsibility and effort, providing cross-training […]