行走的孤狼 发起了提问 2016-08-11 00:00

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问答 ABB

Abbreviation for activity-based budgeting.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 ABC

Abbreviation for activity-based cost accounting.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 ABC classification

The classification of a group of items in decreasing order of annual dollar volume (price multiplied by projected volume) or other criteria. This array is then split into three classes, called A, B, a nd C. The A group usually represents 10 percent to 20 percent by number of items and 50 percent to 70 percent by projected dollar volume. The next grouping, B, usually represents about 20 percent of t he items and about 20 percent of the dollar volume. The C class contains 60 percent to 70 percent of the items and represents about 10 percent to 30 percent of the dollar volume. The ABC principle sta...

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 ABC frequency of access

A warehouse location that is determined by both a product's ABC classification and by the frequency with which it is removed or replaced.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 ABC inventory control

An inventory control approach based on the ABC classification.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 ABM

Abbreviation for activity-based management.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 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 change? Is it a change in product mix? Is it related to the timing of the order? See: outlier....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 ABP

Abbreviation for activity-based planning.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 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 one month.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 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 o f direct labor hours, machine hours, or material costs. Syn: allocation costing. See: activity-based costing....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Accelerated depreciation

A depreciation method involving large write-offs in the early years of an asset's life and smaller write-offs later. This method reduces the value of an asset faster than straight-line depreciation.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Accept

To take receipt of an item as being complete and sound.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Acceptable outgoing quality level (AOQL)

The demarcation between the level of defects in a lot at which the lot will be accepted or rejected.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Acceptable quality level (AQL)

When a continuing series of lots is considered, a quality level that, for the purposes of sampling inspection, is the limit of a satisfactory process average.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 Acceptable sampling plan

A specific plan that indicates the sampling sizes and the associated acceptance or non-acceptance criteria to be used.

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