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 (Accounting information system) 会计信息低?nbsp;  
Allocation 已分配量   


Anticipated Delay Report 拖期预报   
A/P (Accounts Payable) 应付帐款   
APICS (American Production & Inventory Control Society) 美国生产及库存控制协会   
AQL (Acceptable quality Level) 可接受质量水平   
A/R (Accounts Receivable) 应收帐款  

  Automatic Rescheduling 自动重排产   
Available To Promise (APT) 可签约量   
Backflush 倒冲法   
Backlog 未完成订单/未结订单   
Back Scheduling 倒序排产   

BE analysis (Break-even analysis) 盈亏临界点分析，保本分析   
Bill of Material (BOM) 物料清单   
Business Plan 经营规划   
B/V (Book value) 帐面价值   
Capacity Requirements Planning (CRP) 能力需求计划   
CBA (Cost-benefit analysis) 成本效益分析   

CEO 首席执行官   
CFO (Chief Financial Officer) 财务总裁   
Closed Loop MRP 闭环物料需求计划   
CPM (Critical path method) 关键路线法   
CPP accounting (Constant purchasing power accounting) 不变购买力会计  

  Cumulative Lead Time 累计提前期   
Cycle Counting 周期盘点   
Demand 需求   
Demand Management 需求管理   
Demonstrated Capacity 实际能力   

Dependent Demand 非独立需求   
DFL (Degree of financial leverage) 财务杠杆系数   
Direct-deduct Inventory Transaction Processing 直接增减库存法   

Dispatch List 派工单   
DOL (Degree of operating leverage) 经营杠杆系数   
ELS (Economic lot size) 经济批量   
EOQ (Economic order quantity) 经济订货批量   

FIFO (Fist-in,Fist-out) 先进先出法   
Firm Planned Order 确认计划订单   
FISH/LIFO (Fist-in,Still-here) 后进先出法   
Fixed Order Quantity 固定订货批量法   

Flow Shop 流水车间   
Focus Forecasting 集中预测   
Full Pegging 完全跟踪   
Generally Accepted Manufacturing Practices 公认生产管理原则   

Independent Demand 独立需求   
Inpu/Output Control 投入/产出控制   
Interplant Demand 厂际需求   
Inventory Turnover 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 (MTO) 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 (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-II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-deduct 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 资源需求计划   
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