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| CLMGlossary2003(pdf135)英文版 |
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内容简介：ABB: See Activity Based Budgeting
ABC: See Activity Based Costing
ABC Classification: Classification of a group of items in decreasing order of annual dollar
volume or other criteria. This array is then split into three classes called A, B, and C. The A
group represents 10 – 20% by number of items and 50 –70% by projected dollar volume. The
next grouping, B, represents about 20% of the items and about 20% of the dollar volume. The C
class contains 60 – 70% of the items and represents about 10 – 30% of the dollar volume.
ABC Costing: See Activity Based Costing
ABC Inventory Control: An inventory control approach based on the ABC classification.
ABC Model: In cost management, a representation of resource costs during a time period that
are consumed through activities and traced to products, services, and customers or to any other
object that creates a demand for the activity to be performed.
ABC System: In cost management, a system that maintains financial and operating data on an
organization’s resources, activities, drivers, objects and measures. ABC models are created and
maintained within this system.
ABM: See Activity Based Management
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, or is it related to the timing of the order?
Also see: Outlier.
ABP: See Activity Based Planning
Absorption Costing: In cost management, 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 of direct labor hours, machine hours, or material
costs. Synonym: Allocation Costing.
Acceptable Quality Level (AQL): In quality management, when a continuing series of lots is
considered, AQL represents a quality level that, for the purposes of sampling inspection, is the
limit of a satisfactory process average. Also see: Acceptance Sampling.
Acceptable Sampling Plan: In quality management, a specific plan that indicates the sampling
sizes and the associated acceptance or non-acceptance criteria to be used. Also see: Acceptance
Sampling.
Acceptance Number: In quality management, 1) A number used in acceptance sampling as a
cutoff at which the lot will be accepted or rejected. For example, if x or more units are bad
within the sample, the lot will be rejected. 2) The value of the test statistic that divides all
possible values into acceptance and rejection regions. Also see: Acceptance Sampling.
Acceptance Sampling: 1) The process of sampling a portion of goods for inspection rather than
examining the entire lot. The entire lot may be accepted or rejected based on the sample even
though the specific units in the lot are better or worse than the sample. There are two types:
attributes sampling and variables sampling. In attributes sampling, the presence or absence of a
characteristic is noted in each of the units inspected. In variables sampling, the numerical
magnitude of a characteristic is measured and recorded for each inspected unit; this type of
sampling involves reference to a continuous scale of some kind. 2) A method of measuring
random samples of lots or batches of products against predetermined standards.
Accessory: A choice or feature added to the good or service offered to the customer for
customizing the end product. An accessory enhances the capabilities of the product but is not
necessary for the basic function of the product. In many companies, an accessory means that the
choice does not have to be specified before shipment but can be added at a later date. In other
companies, this choice must be made before shipment.
Accountability: Being answerable for, but not necessarily personally charged with, doing
specific work. Accountability cannot be delegated, but it can be shared. For example, managers
and executives are accountable for business performance even though they may not actually
perform the work.
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