行走的孤狼 发起了提问 2016-08-11 00:00

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问答 backflush costing

The application of costs based on the output of a process. Backflush costing is usually associated with repetitive manufacturing environments.倒推成本法—基于过程产出的成本应用。倒推成本法通常与重复制造环境相关。

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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 backhauling

The process of a transportation vehicle returning from the original destination point to the point of origin. The 1980 Motor Carrier Act deregulated interstate commercial trucking and thereby allowed carriers to contract for the return trip. The backhaul can be with a full partial, or empty load. An empty backhaul is called deadheading. See: deadhead.回程—运输车辆程初始目的地返回起点的过程。1980年的机动车辆运输承运人法案对洲际的商业货车运 输解除了管制，从而允许承运人为回程签约。回程车辆可以满载、部分运载或空载。空载回程被称为放车。参见：deadhead。 ...

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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 backlog

All the customer orders received but notyet shipped. Sometimes referred to as open orders or the order board. See: order backlog, past due order.

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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 backorder

An unfilled customer order or commitment. A backorder is an immediate (or past due) demand against an item whose inventory is insufficient to satisfy the demand. See: stockout.

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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 backroom costs

Indirect costs for operations that do not add direct value to a product and may or may not be necessary to support its production.

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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 backsourcing

Company processes that previously handled externally, have been reassigned internally.

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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 backup support

An alternate location or maintainer that can provide the same service response or support as the primary location or maintainer.

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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 backup/restore

The procedure of making backup copies of computer files or disks and, in case of loss of or damage to the original, using the backups to restore the files or disks. In such a case, the only work lost is that done since the backup was made....

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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 backward integration

The process of buying or owning elements of the production cycle and channel of distribution back toward raw material suppliers. See:vertical integration.

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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 backward pass

In the critical path method of project planning, working from the finish node backward through the network logic to the start node to determine the various late start dates and late finish dates. See: critical path method, forward pass....

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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 backward scheduling

Syn: back scheduling.

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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 bad-debt loan ratio

in financial management the fraction of accounts receivable that is never recovered.

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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 balance

1) The act of evenly distributing the work elements between the two hands performing an operation. 2) The state of having approximately equal working times among the various operations in a process or the stations on an assembly line. See: balance delay....

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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 balance delay

1) The idle time of one hand in an operation caused by uneven workload balancing. 2) The idle time of one or more operations in a series caused by uneven workload balancing. See: balance, lost time fa ctor....

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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 balance of trade

A plus or minus amount found by comparing a country's exports of merchandise to its imports.

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