A detailed plan for each component used in a production process. This plan addresses everything relevant to managing the process without errors or waste. A crucial tool within the Toyota Production System. 

A plan includes the part number, characteristics, the number used per day, the exact location where the part will be used, the ordering frequency, the supplier, the package size, the transit time from the supplier, the size and weight of the container and any other pertinent information. The goal is to precisely specify every aspect of the handling and use of each part. (Harris, Harris and Wilson 2020.)