%0 Journal Article %T OS EFEITOS DO JUST-IN-TIME SOBRE O DESEMPENHO FINANCEIRO DAS EMPRESAS %A Danilo Lacerda Borges %A Ana Carolina Vasconcelos Colares %A Silverio Ant£¿nio do Nascimento %J Revista de Gest£¿o, Finan£¿as e Contabilidade %D 2012 %I Universidade do Estado da Bahia %X Many processes have been developed with the objective of reducing business costs and increasing the efficiency of these on the market, standing out the Just-in-Time because it¡¯s widely publicized and known. This article aimed to identify with effects the implementation of just-in-time brings about the financial performance of companies. For this we sought along the main national and international literature which impact on performance was found in the practice of just-in-time companies. It was found that the just-in-time is positively related to corporate performance. It was also found that firm size, time of use of just-in-time and their relationships affect this system. We conclude that this research is an important support for students and researchers develop future empirical research by raising and bringing together diverse opinions about the relationship between just-in-time and the financial performance. %K Just-in-time %K Financial Performance %K Production Systems. %U http://www.revistas.uneb.br/index.php/financ/article/view/55/48