物流供应链管理辞典

SUPPLYCHAINVISIONSLOGISTICSTERMSandGLOSSARYUpdatedOctober2003Definitionscompiledby:KateVitasekSupplyChainVisionsBellevue,WashingtonPleasenote:TheCouncilofLogisticsManagementdoesnottakeresponsibilityforthecontentofthesedefinitions,nordoestheCouncilendorsetheseasofficialdefinitionsexceptasnoted.AABB:SeeActivityBasedBudgetingABC:SeeActivityBasedCostingABCClassification:Classificationofagroupofitemsindecreasingorderofannualdollarvolumeorothercriteria.ThisarrayisthensplitintothreeclassescalledA,B,andC.TheAgrouprepresents10–20%bynumberofitemsand50–70%byprojecteddollarvolume.Thenextgrouping,B,representsabout20%oftheitemsandabout20%ofthedollarvolume.TheCclasscontains60–70%oftheitemsandrepresentsabout10–30%ofthedollarvolume.ABCCosting:SeeActivityBasedCostingABCInventoryControl:AninventorycontrolapproachbasedontheABCclassification.ABCModel:Incostmanagement,arepresentationofresourcecostsduringatimeperiodthatareconsumedthroughactivitiesandtracedtoproducts,services,andcustomersortoanyotherobjectthatcreatesademandfortheactivitytobeperformed.ABCSystem:Incostmanagement,asystemthatmaintainsfinancialandoperatingdataonanorganization’sresources,activities,drivers,objectsandmeasures.ABCmodelsarecreatedandmaintainedwithinthissystem.ABM:SeeActivityBasedManagementAbnormalDemand:Demandinanyperiodthatisoutsidethelimitsestablishedbymanagementpolicy.Thisdemandmaycomefromanewcustomerorfromexistingcustomerswhoseowndemandisincreasingordecreasing.Caremustbetakeninevaluatingthenatureofthedemand:isitavolumechange,isitachangeinproductmix,orisitrelatedtothetimingoftheorder?Alsosee:Outlier.ABP:SeeActivityBasedPlanningSUPPLYCHAINVISIONSLOGISTICSTERMSandGLOSSARYUpdatedOctober2003Definitionscompiledby:KateVitasekSupplyChainVisionsBellevue,WashingtonPleasenote:TheCouncilofLogisticsManagementdoesnottakeresponsibilityforthecontentofthesedefinitions,nordoestheCouncilendorsetheseasofficialdefinitionsexceptasnoted.AbsorptionCosting:Incostmanagement,anapproachtoinventoryvaluationinwhichvariablecostsandaportionoffixedcostsareassignedtoeachunitofproduction.Thefixedcostsareusuallyallocatedtounitsofoutputonthebasisofdirectlaborhours,machinehours,ormaterialcosts.Synonym:AllocationCosting.AcceptableQualityLevel(AQL):Inqualitymanagement,whenacontinuingseriesoflotsisconsidered,AQLrepresentsaqualitylevelthat,forthepurposesofsamplinginspection,isthelimitofasatisfactoryprocessaverage.Alsosee:AcceptanceSampling.AcceptableSamplingPlan:Inqualitymanagement,aspecificplanthatindicatesthesamplingsizesandtheassociatedacceptanceornon-acceptancecriteriatobeused.Alsosee:AcceptanceSampling.AcceptanceNumber:Inqualitymanagement,1)Anumberusedinacceptancesamplingasacutoffatwhichthelotwillbeacceptedorrejected.Forexample,ifxormoreunitsarebadwithinthesample,thelotwillberejected.2)Thevalueoftheteststatisticthatdividesallpossiblevaluesintoacceptanceandrejectionregions.Alsosee:AcceptanceSampling.AcceptanceSampling:1)Theprocessofsamplingaportionofgoodsforinspectionratherthanexaminingtheentirelot.Theentirelotmaybeacceptedorrejectedbasedonthesampleeventhoughthespecificunitsinthelotarebetterorworsethanthesample.Therearetwotypes:attributessamplingandvariablessampling.Inattributessampling,thepresenceorabsenceofacharacteristicisnotedineachoftheunitsinspected.Invariablessampling,thenumericalmagnitudeofacharacteristicismeasuredandrecordedforeachinspectedunit;thistypeofsamplinginvolvesreferencetoacontinuousscaleofsomekind.2)Amethodofmeasuringrandomsamplesoflotsorbatchesofproductsagainstpredeterminedstandards.Accessory:Achoiceorfeatureaddedtothegoodorserviceofferedtothecustomerforcustomizingtheendproduct.Anaccessoryenhancesthecapabilitiesoftheproductbutisnotnecessaryforthebasicfunctionoftheproduct.Inmanycompanies,anaccessorymeansthatthechoicedoesnothavetobespecifiedbeforeshipmentbutcanbeaddedatalaterdate.Inothercompanies,thischoicemustbemadebeforeshipment.Accountability:Beinganswerablefor,butnotnecessarilypersonallychargedwith,doingspecificwork.Accountabilitycannotbedelegated,butitcanbeshared.Forexample,managersandexecutivesareaccountableforbusinessperformanceeventhoughtheymaynotactuallyperformthework.SUPPLYCHAINVISIONSLOGISTICSTERMSandGLOSSARYUpdatedOctober2003Definitionscompiledby:KateVitasekSupplyChainVisionsBellevue,WashingtonPleasenote:TheCouncilofLogisticsManagementdoesnottakeresponsibilityforthecontentofthesedefinitions,nordoestheCouncilendorsetheseasofficialdefinitionsexceptasnoted.Accountspayable(A/P):Thevalueofgoodsandservicesacquiredforwhichpaymenthasnotyetbeenmade.Accountsreceivable(A/R):Thevalueofgoodsshippedorservicesrenderedtoacustomeronwhompaymenthasnotyetbeenreceived.Usuallyincludesanallowanceforbaddebts.Accreditation:Certificationbyarecognizedbodyofthefacilities,capability,objectivity,competence,andintegrityofanagency,service,operationalgroup,orindividualtoprovidethespecificserviceoroperationneeded.Forexample,theRegistrarAccreditationBoardaccreditsthoseorganizationsthatregistercompaniestotheISO9000SeriesStandards.AccreditedStandardsCommittee(ASC):AcommitteeofANSIcharteredin1979t