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徐锦标徐锦标 回复了问题 2018-10-23 08:37
apics apicsA
问答 Activity
徐锦标: 作业—1）作业成本会计中，在生产组织输出的产品或服务时必要的任务或作业。它由某资源完成或作用于某资源。该资源可以是人、机器或设施。作业被按照种类归类并分配到产品上。2)项目管理中一个项目里的工作的一个元素，它常有一个预期时间段、预期成本和期望的资源要求。有时，“主要作业”会应用在更庞大的工作体系中。
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsB
问答 budget
A plan that includes an estimate of future costs and revenues related to expected activities. The budget serves as a pattern for and a control over fu...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsD
问答 demand-side analysis
Techniques such as market research, surveys, focus groups, and performance/cost modeling used to identify emerging technologies.   需求方分析—诸如市场研究、调查、焦点小...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 change agent
A person who facilitates change within an organization. This person may or may not be within the organization and may or may not be the initiator of t...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost of goods sold (COGS)
An accounting classifica?tion useful for determining the amount of direct mate?rials, direct labor, and allocated overhead associated with the product...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 continuous review system
The inventory level on hand and on order for a continuous review system is checked whenever a change in inventory level occurs. When the reorder point...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsB
问答 business-to-business commerce (B2B)
Business conducted over the internet between businesses. The implication is that this connectivity will cause businesses to transform themselves via s...:
徐锦标徐锦标 回复了问题 2019-04-14 16:37
apics apicsC
问答 current price
徐锦标: 现价—与标准成本相对的当前支付的价格。
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsA
问答 applications software
A computer program or set of programs designed to assist in the performance of a specific task such as word processing, accounting, or inventory manag...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsB
问答 bid proposal
The response to the written request from a potential customer asking for the submission of a quotation or proposal to provide goods or services. The b...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsD
问答 D chart
A control chart for evaluating a process in terms of a demerit (or quality score); for example, a weighted sum of counts of various classified nonconf...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsB
问答 balancing the line
In repetitive manufacturing regulating the assignments given to each workstation in order to ensure that all tasks at each workstation on the line are...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsA
问答 average cost per unit
The estimated total cost, including allocated overhead, to produce a batch of goods divided by the total number of units produced.:
徐锦标徐锦标 回复了问题 2018-11-07 18:36
apics apicsA
问答 Aggregate planning
徐锦标: 综合规划—开发战术计划以支持组织经营规划的过程。综合规划通常包括计划的开发、分析和维护，该计划涉及产品系列的总销售额、总产量和目标库存和目标客户未结订单。生产计划是综合计划过程产生出的结果。有两种综合规划方法：生产规划和销售运营规划。参见：production planning,sales and ...
徐锦标徐锦标 回复了问题 2018-11-09 00:50
apics apicsA
问答 Allocated material
徐锦标: 预留物料—参见：reserved material.
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