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学习cpim必备资料
ABB
Abbreviation for activity-based budgeting.
ABC
Abbreviation for activity-based cost accounting. (ABC)
ABC analysis also ABC classification
Syn: ABC classification.
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, and C. The A group usually represents 10% to 20% by number of
items and 50% to 70% by projected dollar volume. The next grouping, B, usually represents about 20% of the items and about
20% of the dollar volume. The C class contains 60% to 70% of the items and represents about 10% to 30% of the dollar volume.
The ABC principle states that effort and money can be saved through applying looser controls to the low-dollar-volume class items
than will be applied to high-dollar-volume class items. The ABC principle is applicable to inventories, purchasing, sales, and so on
Syn: ABC analysis, distribution by value, See: 80-20, Pareto analysis, Pareto's law.
ABC inventory control
An inventory control approach based on the ABC classification.
ABM
Abbreviation for 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? See: outlier.
ABP
Abbreviation for activity-based planning.
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.
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 of direct labor hours, machine hours, or material costs. Syn:
allocation costing. See: activity-based costing.
accelerated depreciation
A depreciation method involving high write-offs in the early years of an asset's life and lower write-offs later. This method lowers
the value of an asset faster than straight-line depreciation.
acceptable quality level (AQL) or 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.
acceptable sampling plan
A specific plan that indicates the sampling sizes and the associated acceptance or nonacceptance criteria to be used.
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