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1、企业管理/经济管理专业名词ABC Classification ABC 分类法Activity-Based Costing业务量成本法/作业成本法ACRS (Accelerated cost recovery system)快速成本回收制度Action Message行为/措施信息AIS (AccountinglnventoryBacklogCumulativeFixedPeggingTurnover7库存周转次数Item物料项目Item Record 项 目记录Job Shop加工车间Just-in-time (JIT)准时制生产Lead Time提前期前置期，指订单从收到具体明细到货到货仓
2、收到落货纸这一段时间，可以用评估工厂的综合实力。Level层Load负荷Lot for Lot按需订货法LP (Linear programming)线性规划Machine Loading 机器加载Make-to-order Product (MT0)面向订单生产的产品Make-to-stock Product (MTS)面向库存生产产品Manufacturing Resource Planning (MRP II)制造资源计划Master Production Schedule (MPS)主生产计划Material Requirements Planning (MRP)物料需求计划MBO (
3、Management by objective)目标管理Net Change MRP净改变式物料需求计划Net Requirements 净需求Oliver Wight MRP-11理论的创始人On-hand Balance现在库存量Open Order未结订单/开放订单Order Entry订单输入Order Promising 订货承诺Pegging 反查Picking领料/提货Picking List 领料单Planned Order计划订单Post-deduct Inventory Transaction Processing (Backflush) 后减 库存处理法/倒冲法Pre-d
4、educt Inventory Transaction Processing 前减库存处理法Production Planning生产规划编制Projected Available Balance 预计可用库存Gueue队列Gueue Time排队时间Regeneration MRP重生成式物料需求计划Rescheduling Assumption 重排假设Resource Requirement Planning 资源需求计戈ll-2-Rough-cut Capacity Planning 粗能力计划Routing工艺路线Safety Stock安全库存Safety Time 保险期Scheduled Receipt 预计入库量Scrap Factor残料率/废品系数Service Parts 维修件Shop Floor Control车间作业管理Shrinkage Factor 损耗系数Time Bucket 时间段Time Fence 时界VE (value engineering) 价值工程Vendor Scheduling 采购计划法Work Center工作中心Work in Process (WIP)在制品ZBB (Zero based Budgeting)零基预算Zero Inventories 零库存-3-