【正文】 OR貨源標(biāo)記INDICATION OF SOURCE原產(chǎn)地名稱APPELLATION OF ORIGIN （AOS）地理標(biāo)記GEOGRAPHICAL INDICATION （GIS）經(jīng)濟(jì)管理專業(yè)名詞ABC Classification ABC 分類法ActivityBased Costing 業(yè)務(wù)量成本法/作業(yè)成本法ACRS (Accelerated cost recovery system) 快速成本回收制度Action Message 行為/措施信息AIS (Accounting information system) 會計信息系統(tǒng)Allocation 已分配量Anticipated Delay Report 拖期預(yù)報A/P (Accounts Payable) 應(yīng)付帳款A(yù)PICS (American Productionamp。Inventory Control Society)美國生產(chǎn)及庫存控制協(xié)會AQL (Acceptable quality Level) 可接受質(zhì)量水平A/R (Accounts Receivable) 應(yīng)收帳款A(yù)utomatic Rescheduling 自動重排產(chǎn)Backflush 倒沖法Backlog 未完成訂單/未結(jié)訂單Back Scheduling 倒序排產(chǎn)BE analysis (Breakeven analysis) 盈虧臨界點(diǎn)分析，保本分析Bill of Material (BOM) 物料清單Business Plan 經(jīng)營規(guī)劃B/V(Book value) 帳面價值Capacity Requirements Planning (CRP) 能力需求計劃CBA(Costbenefit analysis) 成本效益分析CEO 首席執(zhí)行官CFO (Chief Financial Officer) 財務(wù)總裁Closed Loop MRP 閉環(huán)物料需求計劃CPM(Critical path method) 關(guān)鍵路線法CPP accounting (Constant purchasing power accounting) 不變購買力會計Cumulative Lead Time 累計提前期Cycle Counting 周期盤點(diǎn)Demand 需求Demand Management 需求管理Demonstrated Capacity 實(shí)際能力Dependent Demand 非獨(dú)立需求DFL (Degree of financial leverage) 財務(wù)杠桿系數(shù)Directdeduct Inventory Transaction Processing 直接增減庫存法Dispatch List 派工單DOL(Degree of operating leverage) 經(jīng)營杠桿系數(shù)ELS (Economic lot size) 經(jīng)濟(jì)批量EOQ(Economic order quantity) 經(jīng)濟(jì)訂貨批量FIFO (Fistin, Fistout) 先進(jìn)先出法FirmPlanned Order 確認(rèn)計劃訂單FISH/LIFO (Fistin, Stillhere) 后進(jìn)先出法Fixed Order Quantity 固定訂貨批量法Flow Shop 流水車間Focus Forecasting 集中預(yù)測Full Pegging 完全跟蹤Generally Accepted Manufacturing Practices 公認(rèn)生產(chǎn)管理原則Independent Demand 獨(dú)立需求Input/Output Control 投入/產(chǎn)出控制Interplant Demand 廠際需求Inventory Turnover 庫存周轉(zhuǎn)次數(shù)Item 物料項(xiàng)目ItemRecord 項(xiàng)目記錄Job Shop 加工車間Justintime (JIT) 準(zhǔn)時制生產(chǎn)Lead Time 提前期/前置期，指從訂貨至交貨這一段時間，可用以評估工廠的綜合實(shí)力。Level 層Load 負(fù)荷LP (Linear programming) 線性規(guī)劃Machine Loading 機(jī)器加載Maketoorder Product (MTO) 面向訂單生產(chǎn)的產(chǎn)品Maketostock Product (MTS) 面向庫存生產(chǎn)的產(chǎn)品Manufacturing Resource Planning (MRP II) 制造資源計劃Master Production Schedule (MPS) 主生產(chǎn)計劃Material Requirements Planning (MRP) 物料需求計劃MBO(Management by objective) 目標(biāo)管理Net Change MRP 凈改變式物料需求計劃Net Requirements 凈需求Oliver Wight MRPII 理論的創(chuàng)始人Onhand Balance 現(xiàn)在庫存量Open Order 未結(jié)訂單/開放訂單Order Entry 訂單輸入Order Promising 訂貨承諾Pegging 固定證券價格Picking 領(lǐng)料/提貨Picking List 領(lǐng)料單Planned Order 計劃訂單Postdeduct Inventory Transaction Processing (Backflush)后減庫存處理法/倒沖法Prededuct Inventory Transaction Processing 前減庫存處理法Production Planning 生產(chǎn)規(guī)劃編制Projected Available Balance 預(yù)計可用庫存Queue 隊列Queue Time 排隊時間Regeneration MRP 重生成式物料需求計劃Rescheduling Assumption 重排假設(shè)Resource Requirement Planning 資源需求計劃Roughcut Capacity Planning 粗能力計劃Routing 工藝路線Safety Stock 安全庫存Safety Time 保險期Scheduled Receipt 預(yù)計入庫量Scrap Factor 殘料率/廢品系數(shù)Service Parts 維修件Shop Floor Control 車間作業(yè)管理Shrinkage Factor 損耗系數(shù)Time Bucket 時間段Time Fence 時界VE (value engineering) 價值工程Vendor Scheduling 采購計劃法Work Center 工作中心Work in Process (WIP) 在制品ZBB (Zero based Budgeting) 零基預(yù)算Zero Inventories 零庫存 完美DOC格式整理