企業(yè)管理/經(jīng)濟(jì)管理專業(yè)名詞

ABC Classification ABC分類法 
 Activity-Based 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(huì)計(jì)信息系統(tǒng) 
 Allocation 已分配量 
 Anticipated Delay Report 拖期預(yù)報(bào) 
 A/P (Accounts Payable) 應(yīng)付帳款 
 APICS (American Production & Inventory Control Society) 美國(guó)生產(chǎn)及庫(kù)存控制協(xié)會(huì) 
 AQL (Acceptable quality Level) 可接受質(zhì)量水平 
 A/R (Accounts Receivable) 應(yīng)收帳款 
 Automatic Rescheduling 自動(dòng)重排產(chǎn) 
 Available To Promise (APT) 可簽約量 
 Backflush 倒沖法 
 Backlog 未完成訂單/未結(jié)訂單 
 Back Scheduling 倒序排產(chǎn) 
 BE analysis (Break-even 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(yíng)規(guī)劃 
 B/V (Book value) 帳面價(jià)值 
 Capacity Requirements Planning (CRP) 能力需求計(jì)劃 
 CBA (Cost-benefit analysis) 成本效益分析 
 CEO 首席執(zhí)行官 
 CFO (Chief Financial Officer) 財(cái)務(wù)總裁 
 Closed Loop MRP 閉環(huán)物料需求計(jì)劃 
 CPM (Critical path method) 關(guān)鍵路線法 
 CPP accounting (Constant purchasing power accounting) 不變購(gòu)買力會(huì)計(jì) 
 Cumulative Lead Time 累計(jì)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(cái)務(wù)杠桿系數(shù) 
 Direct-deduct Inventory Transaction Processing 直接增減庫(kù)存法 
 Dispatch List 派工單 
 DOL (Degree of operating leverage) 經(jīng)營(yíng)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 (Fist-in,Fist-out) 先進(jìn)先出法 
 Firm Planned Order 確認(rèn)計(jì)劃訂單 
 FISH/LIFO (Fist-in,Still-here) 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(cè) 
 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 
 Inpu/Output Control 投入/產(chǎn)出控制 
 Interplant Demand 廠際需求 
 Inventory Turnover 庫(kù)存周轉(zhuǎn)次數(shù) 
 Item 物料項(xiàng)目 
 Item Record 項(xiàng)目記錄 
 Job Shop 加工車間 
 Just-in-time (JIT) 準(zhǔn)時(shí)制生產(chǎn) 
 Lead Time 提前期  前置期，指訂單從收到具體明細(xì)到貨到貨倉(cāng)收到落貨紙這一段時(shí)間，可以用評(píng)估工廠的綜合實(shí)力。 Level 層 
 Load 負(fù)荷 
 Lot for Lot 按需訂貨法 
 LP (Linear programming) 線性規(guī)劃 
 Machine Loading 機(jī)器加載 
 Make-to-order Product (MTO) 面向訂單生產(chǎn)的產(chǎn)品 
 Make-to-stock Product (MTS) 面向庫(kù)存生產(chǎn)產(chǎn)品 
 Manufacturing Resource Planning (MRP II) 制造資源計(jì)劃 
 Master Production Schedule (MPS) 主生產(chǎn)計(jì)劃 
 Material Requirements Planning (MRP) 物料需求計(jì)劃 
 MBO (Management by objective) 目標(biāo)管理 
 Net Change MRP 凈改變式物料需求計(jì)劃 
 Net Requirements 凈需求 
 Oliver Wight MRP-II理論的創(chuàng)始人 
 On-hand Balance 現(xiàn)在庫(kù)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 反查 
 Picking 領(lǐng)料/提貨 
 Picking List 領(lǐng)料單 
 Planned Order 計(jì)劃訂單 
 Post-deduct Inventory Transaction Processing (Backflush) 后減庫(kù)存處理法/倒沖法 
 Pre-deduct Inventory Transaction Processing 前減庫(kù)存處理法 
 Production Planning 生產(chǎn)規(guī)劃編制 
 Projected Available Balance 預(yù)計(jì)可用庫(kù)存 
 Gueue 隊(duì)列 
 Gueue Time 排隊(duì)時(shí)間 
 Regeneration MRP 重生成式物料需求計(jì)劃 
 Rescheduling Assumption 重排假設(shè) 
 Resource Requirement Planning 資源需求計(jì)劃 
 Rough-cut Capacity Planning 粗能力計(jì)劃 
 Routing 工藝路線 
 Safety Stock 安全庫(kù)存 
 Safety Time 保險(xiǎn)期 
 Scheduled Receipt 預(yù)計(jì)入庫(kù)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(shí)間段 
 Time Fence 時(shí)界 
 VE (value engineering) 價(jià)值工程 
 Vendor Scheduling 采購(gòu)計(jì)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(kù)存

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