Since the JIT system is used, usually only shows the possibility of automation in some respects. Because it is not uncommon for companies that use JIT to follow him with possession of advanced manufacturing technology. Automation company to: (a) increase production capacity, (b) increase efficiency, (c) improve the quality and service, (d) lower the processing time, (e) increase the output. Automation increases the ability to track costs on various products individually. as an example of FMS cells, is a fellow of the automated JIT manufacturing cells. So. some costs which are costs not directly in the traditional environment is now a direct cost.