现代管理词汇英语.doc

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1、【精品文档】如有侵权，请联系网站删除，仅供学习与交流现代管理词汇英语.精品文档.ABB Abbreviation for activity-based budgeting.ABC Abbreviation for activity-based cost accounting. (ABC)ABC analysis also ABC classification Syn: ABC classification.ABC classification The classification of a group of items in decreasing order of annual dollar

2、volume (price multiplied by projected volume) or other criteria. This array is then split into three classes, called A, B, and C. The A group usually represents 10% to 20% by number of items and 50% to 70% by projected dollar volume. The next grouping, B, usually represents about 20% of the items an

3、d about 20% of the dollar volume. The C class contains 60% to 70% of the items and represents about 10% to 30% of the dollar volume. The ABC principle states that effort and money can be saved through applying looser controls to the low-dollar-volume class items than will be applied to high-dollar-v

4、olume class items. The ABC principle is applicable to inventories, purchasing, sales, and so on. Syn: ABC analysis, distribution by value, See: 80-20, Pareto analysis, Paretos law.ABC inventory control An inventory control approach based on the ABC classification.ABM Abbreviation for activity-based

5、management.abnormal demand Demand in any period that is outside the limits established by management policy. This demand may come from a new customer or from existing customers whose own demand is increasing or decreasing. Care must be taken in evaluating the nature of the demand: is it a volume cha

6、nge, is it a change in product mix, or is it related to the timing of the order? See: outlier.ABP Abbreviation for activity-based planning.absentee rate A ratio comparing the number of employee-days lost with the total number of available employee-days of employment during some base period, usually

7、one month.absorption costing An approach to inventory valuation in which variable costs and a portion of fixed costs are assigned to each unit of production. The fixed costs are usually allocated to units of output on the basis of direct labor hours, machine hours, or material costs. Syn: allocation

8、 costing. See: activity-based costing.accelerated depreciation A depreciation method involving high write-offs in the early years of an assets life and lower write-offs later. This method lowers the value of an asset faster than straight-line depreciation.acceptable quality level (AQL) or AQL When a

9、 continuing series of lots is considered, a quality level that, for the purposes of sampling inspection, is the limit of a satisfactory process average.acceptable sampling plan A specific plan that indicates the sampling sizes and the associated acceptance or nonacceptance criteria to be used.accept

10、ance number 1) A number used in acceptance sampling as a cutoff at which the lot will be accepted or rejected. For example, if x or more units are bad within the sample, the lot will be rejected. 2) The value of the test statistic that divides all possible values into acceptance and rejection region

11、s.acceptance sampling 1) The process of sampling a portion of goods for inspection rather than examining the entire lot. The entire lot may be accepted or rejected based on the sample even though the specific units in the lot are better or worse than the sample. There are two types: attributes sampl

12、ing and variables sampling. In attributes sampling, the presence or absence of a characteristic is noted in each of the units inspected. In variables sampling, the numerical magnitude of a characteristic is measured and recorded for each inspected unit; this type of sampling involves reference to a

13、continuous scale of some kind. 2) A method of measuring random samples of lots or batches of products against predetermined standards.accessory A choice or feature added to the good or service offered to the customer for customizing the end product. An accessory enhances the capabilities of the prod

14、uct but is not necessary for the basic function of the product. In many companies, an accessory means that the choice does not have to be specified before shipment but can be added at a later date. In other companies, this choice must be made before shipment. See: feature.accident prevention The app

15、lication of basic scientific and technical principles including education and training for the detection, analysis, and minimization of hazards, with the objective of avoiding accidents.acclimatization The physiological, emotional, and behavioral adjustment to changes in the environment. Proper perf

16、ormance depends on adequate acclimatization to the workplace, including significant mechanical features such as seat height and lighting. Heat, cold, humidity, and light are important physiologically.accountability Being answerable for but not necessarily personally charged with doing the work. Acco

17、untability cannot be delegated, but it can be shared.accounting The function of maintaining, analyzing, and explaining the financial records and status of an organization.account manager A manager who has direct responsibility for a customers interest.accounts payable The value of goods and services

18、 acquired for which payment has not yet been made.accounts receivable The value of goods shipped or services rendered to a customer on which payment has not yet been received. Usually includes an allowance for bad debts.accreditation Certification by a recognized body of the facilities, capability,

19、objectivity, competence, and integrity of an agency, service, operational group, or individual to provide the specific service or operation needed. For example, the Registrar Accreditation Board accredits those organizations that register companies to the ISO 9000 Series Standards.accumulation bin A

20、 place, usually a physical location, used to accumulate all components that go into an assembly before the assembly is sent out to the assembly floor. Syn: assembly bin.accuracy The degree of freedom from error or the degree of conformity to a standard. Accuracy is different from precision. For exam

21、ple, four-significant-digit numbers are less precise than six-significant-digit numbers; however, a properly computed four-significant-digit number might be more accurate than an improperly computed six-significant-digit number.acid test ratio also quick asset ratio Syn: quick asset ratio.acknowledg

22、ment A communication by a supplier to advise a purchaser that a purchase order has been received. It usually implies acceptance of the order by the supplier.acquisition cost The cost required to obtain one or more units of an item. It is order quantity times unit cost. See: ordering cost.action mess

23、age An output of a system that identifies the need for and the type of action to be taken to correct a current or potential problem. Examples of action messages in an MRP system include release order, reschedule in, reschedule out, and cancel. Syn: exception message, action report.action report also

24、 action message Syn: action message.activation In constraint management, the use of nonconstraint resources to make parts or products above the level needed to support the system constraint(s). The result is excessive work-in-process inventories or finished goods inventories, or both. In contrast, t

25、he term utilization is used to describe the situation in which nonconstraint resource(s) usage is synchronized to support the needs of the constraint.active inventory The raw materials, work in process, and finished goods that will be used or sold within a given period.active load Work scheduled tha

26、t may not be on hand.activity 1) In activity-based cost accounting, a task or activity, performed by or at a resource, required in producing the organizations output of goods and services. A resource may be a person, machine, or facility. Activities are grouped into pools by type of activity and all

27、ocated to products. 2) In project management, an element of work on a project. It usually has an anticipated duration, anticipated cost, and expected resource requirements. Sometimes major activity is used for larger bodies of work.activity analysis The identification and description of activities w

28、ithin an organization for the purpose of activity-based costing.activity-based budgeting (ABB) or ABB In activity-based cost accounting, a budgeting process employing knowledge of activities and driver relationships to predict workload and resource requirements in developing a business plan. Budgets

29、 show the predicted consumption and cost of resources using forecast workload as a basis. The company can use performance to budget in evaluating success in setting and pursuing strategic goals; this activity is part of the activity-based planning process.activity-based cost accounting (ABC) or ABC

30、A cost accounting system that accumulates costs based on activities performed and then uses cost drivers to allocate these costs to products or other bases, such as customers, markets, or projects. It is an attempt to allocate overhead costs on a more realistic basis than direct labor or machine hou

31、rs. Syn: activity-based costing, activity-based cost accounting. See: absorption costing.activity-based costing also activity-based cost accounting (ABC) Syn: activity-based cost accounting.activity-based costing model In activity-based cost accounting, a model, by time period, of resource costs cre

32、ated because of activities related to products or services or other items causing the activity to be carried out.activity-based costing system A set of activity-based cost accounting models that collectively define data on an organizations resources, activities, drivers, objects, and measurements.ac

33、tivity-based management (ABM) or ABM The use of activity-based costing information about cost pools and drivers, activity analysis, and business processes to identify business strategies; improve product design, manufacturing, and distribution; and remove waste from operations. See: activity-based c

34、osting.activity-based planning (ABP) or ABP In activity-based cost accounting, a continuing definition of activity and resource requirements (for both financial and operational systems) based on future demand for products or services by specific customer needs. Demand for resources is related to res

35、ource availability; capacity overages and shortfalls are corrected. Activity-based budgeting derives from the outputs of activity-based planning.activity dictionary In activity-based cost accounting, a set of standard definitions of activities including descriptions, business process, function sourc

36、e, cost drivers, and other data important to activity-based planning.activity driver In activity-based cost accounting, a yardstick of demands placed on an activity by given cost objects. Its purpose is to assign activity costs to cost objects.activity level A description of how reactive one activit

37、y is to changes in the level of another activity or cost object.activity-on-arrow network (AOA) or AOA A project management network in which the passage of time, via activities, takes place on the arrows. The start of an activity is represented by the tail of the arrow, while the completion of the a

38、ctivity is represented by the tip of the arrow. The sequence of the arrows represents the sequence of activities. Arrows are connected by nodes, which are usually circles. Syn: activity-on-arc network, arrow diagram method, event-on-arrow network.activity-on-node network (AON) or AON A project manag

39、ement network in which the passage of time, via activities, takes place on circles called nodes. Each node contains a number representing the estimated duration of the activity it represents. Nodes are connected by arrows that give precedence relationships. Syn: event-on-node network, precedence dia

40、gram method.activity ratio A financial ratio to determine how an organizations resources perform relative to the revenue the resources produce. Activity ratios include inventory turnover, receivables conversion period, fixed-asset turnover, and return on assets.actual cost of work performed The dire

41、ct costs actually incurred and the indirect costs applied in accomplishing the work performed within a given time period. These costs should reconcile with the contractors incurred-cost ledgers, which are regularly audited by the client.actual costs The labor, material, and associated overhead costs

42、 that are charged against a job as it moves through the production process.actual cost system A cost system that collects costs historically as they are applied to production and allocates indirect costs to products based on the specific costs and achieved volume of the products.actual demand Actual

43、 demand is composed of customer orders (and often allocations of items, ingredients, or raw materials to production or distribution). Actual demand nets against or consumes the forecast, depending upon the rules chosen over a time horizon. For example, actual demand will totally replace forecast ins

44、ide the sold-out customer order backlog horizon (often called the demand time fence), but will net against the forecast outside this horizon based on the chosen forecast consumption rule.actual finish date In project management, the date on which an activity in a project was actually completed.actua

45、l start date In project management, the date on which an activity in a project was actually started.actual volume Actual output expressed as a volume of capacity. It is used in the calculation of variances when compared with demonstrated capacity (practical capacity) or budgeted capacity.adaptable W

46、eb site In e-commerce, a site that a visitor can change to customize.adaptive control 1) The ability of a control system to change its own parameters in response to a measured change in operating conditions. 2) Machine control units in which feeds and/or speeds are not fixed. The control unit, worki

47、ng from feedback sensors, is able to optimize favorable situations by automatically increasing or decreasing the machining parameters. This process ensures optimum tool life or surface finish and/or machining costs or production rates.adaptive smoothing A form of exponential smoothing in which the s

48、moothing constant is automatically adjusted as a function of forecast error measurement.adaptive Web site In e-commerce, a site that records a visitors behavior, uses artificial intelligence software to learn this behavior, and chooses what to present to the visitor based on this learning.additives A special class of ingredients characterized either by being used in minimal quantities or by being introduced into the processing cycle after the initial stage.adjudicate To hear and decide an issue under legal dispute.administrative contracting office