Purchase JIT scheduling system is the procurement of goods in a way such that it can be done immediately to meet demand delivery or use.
Purchase JIT can reduce time and costs associated with purchasing activities by:

1. Reducing the number of suppliers so that companies can reduce the resources expended in negotiations with pamasoknya.
2. Reducing or eliminating the time and cost negotiations with suppliers.
3. Having a buyer or customer with an established purchasing program.
4. Eliminate or reduce activities and costs that are not value added.
5. Reduce time and cost for quality inspection programs.

Implementation of JIT purchasing may have an influence on the cost and management accounting systems in several ways as follows:
1. Direct traceability number can be increased costs.
2. Change “cost pools” used to collect the fee.
3. Change the basis used to allocate costs so much indirect costs can be converted to direct costs.
4. Reduce the calculation and presentation of information about the difference between the purchase price on an individual basis
5. Reducing the cost of administration of the accounting system.