JIT and Lean

Operations
Report by: Lester Brian A. Armodoval
Just-in-Time (JIT) System
Just in time (JIT) is an inventory management
system, used to manage the stock that is kept
in storage. It involves receiving goods from
suppliers as and when they are required,
rather than carrying a large inventory at once.
JIT in Service Industry
When JIT is used in the context of
services, the focus is often on the time
to deliver the service.
The philosophy behind JIT is to
continuously seek ways to make
processes more efficient.
The ultimate goal of JIT is to produce a
good or a service without waste.
The Commissioner’s Report:
“In line with the Strategy Map, the BIR is reengineering its core processes of registration,
declaration or filing of returns, payment and audit, and enforcement. The smart, efficient,
integrity-oriented automation of these processes will minimize, if not eliminate, unnecessary
human intervention which is susceptible to corruption. Thus, the BIR is currently undertaking an
Enhanced Electronic Tax Information System Project in order to upgrade its current Integrated
Tax Systems into a unified, web-based automated solution…”

“…Responding to the taxpayers’ needs, the BIR enhanced its tax forms and used technology-
based designs. The electronic filing system allows taxpayers to electronically process and
transmit tax return information and taxes due via the internet. Employers who apply for TINs for
their newly-hired employees widely use the Electronic Registration System and the Electronic
Tax Identification Number. Twenty (20) e-Lounges were set up all over the county that provide
taxpayers with free electronic medium to access the BIR’s web services. The BIR continues to
improve the BIR Contact Center, a facility that provides a single point of contact for taxpayers’
queries, suggestions or complaints.

BIR offices are accessible, efficiently designed and have become fitting establishments to house
professional tax men and women. The “One Look, One Face” Project aims to standardize the
layout of the offices. All BIR offices are now required to have electronic queuing machines for
frontline services.”
Lean Operations
Lean operations is a means of running an
organization by focusing on providing
greater customer satisfaction while using
as few resources as possible. The
objective of lean operations is twofold:
Creating value for customers and
eliminating waste.
Lean Operations in a
Government Setting
Lean for government focuses on governing and serving citizens with
respect and continuously improving service delivery by cutting out
"waste" and "inefficiency" in processes; this in turn will result in better
services overall, engaged civil servants as well as more value for tax-
supported programs and services. Generally, proponents also see that
a lean government is a means to expand the capacity of government to
provide more services per unit of investment.

Lean operations management is often supported by digital

transformations that streamline communication and automate internal
tasks.
Common methods and
approaches
Value Stream Mapping- a lean tool
that employs a flowchart documenting
every step in the process.
Kaizen - "continuous improvement"
5S - Sort, Set in Order, Shine,
Standardize, and Sustain
THANK YOU!