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1、APICS 辭典PDF格式 方便查閱2684The standard for excellence in the operations management professionTWELFTH EDITIONMore than 4,000 terms and definitions insideStock# 011028430 West Bryn Mawr AvenueSuite 1000Chicago, IL 60631-3439USAP 773.867.1778TF 800.444.2742APICS builds knowledge and skills in operations ma

2、nagement professionals to enhance and validate abilities F 773.409.5576and accelerate careers. We help our members and their organizations successfully compete and build a stronger global economy.APICS DICTIONARY TWELFTH EDITIONSet the StAndArd. define the WorK. enAble the ProfeSSion.Introd

3、ucing the APICS Operations Management Body of Knowledge (OMBOK) Framework APicS MeMBershIp connectS you to excluSive reSourceS.More than 50 years in the making, the the APICS Operations Management Body of Knowledge (OMBOK) Framework defines the scope of the operations management field and positions

4、APICS body of knowledge to help you understand the foundation of your profession.Gain access to the body of knowledge that defines your work. Understand the language, best practices, and techniques that help you succeed. The OMBOK Framework provides a vast array of resources for the operations manag

5、ement profession, includingKey Subject AreAS? Best practices, techniques, and language? Strategy? Dynamic resources to grow and change with the profession? Supply Chain ? Links among your work, the work in your division, and the ? Processeswork across your supply chain? Planning and Control? Schedul

6、ingexcluSive to APicS MeMberS? Project ManagementReceive a complimentary electronic copy at /ombok.? Advanced Manufacturing Purchase a bound copy of the OMBOK Framework by visiting the and Service TechnologyAPICS Bookstore section of the APICS Web site.? Emerging Operations TechnologiesAPIC

7、S membership connects you to world-class education, networking, and resources. Access now or join APICS today(800) 444-2742 or (773) 867-1777APICS DictionaryTwelfth EditionEditor John H. Blackstone Jr., Ph.D., CFPIM, Jonahs JonahDepartment of ManagementTerry College of Busin

8、essUniversity of GeorgiaAPICS DictionaryTwelfth Edition2008Eleventh Edition2005Tenth Edition2002Ninth Edition1998Eighth Edition1995Seventh Edition1992Sixth Edition1987Fifth Edition1982Fourth Edition1980Third Edition1970Second Edition1966First Edition1963Stock No. 01102, 10/07Copyright 2008 by APICS

9、The Association for Operations ManagementInternational Standard Book Number: 1-55822-199-9 All rights reserved. No part of this publication covered by the copyright herein may be reproduced or copied in any form or by any meansgraphic, electronic, or mechanical, including photocopying, taping, or in

10、formation storage and retrieval systemswithout written permission of the publisher. APICS The Association for Operations Management (800) 444-2742.AcknowledgmentsUniversity of GeorgiaDoug Watts (#99ff99MBA assistant)APICS Professional Sta Mary KingJoseph PerezThank you to the following Cert

11、i cation Examination Committee members who reviewed the new de nitions for this edition.? Richard Bragg, CPIM ? Jorge Calaf, CPIM, CIRM ? James Caruso, CPIM, CSCP? Stephen N. Chapman, Ph.D., CFPIM ? Deborah Drimer, CFPIM, CSCP ? Ann Gatewood, CFPIM, CIRM? Mark C. Hardison, CPIM, CSCP ? Sarah Klunk,

12、CFPIM, CIRM, CSCP ? Paul Schoensleben, Ph.D. A special thank you to James F. Cox III, CFPIM, CIRM, and Roly White, CFPIM, CIRM, for their review of the terms and de nitions and helpful suggestions.The Institute of Industrial Engineers allowed us to include several definitions that we have reprinted

13、from the text, Industrial Engineering Terminology, Revised Edition, Copyright 1991, Institute of Industrial Engineers, 3577 Park-way Lane, Suite 200, Norcross, GA 30092.The American Society for Quality allowed us to include several terms from Karen Bemowskis “The Quality Glossary,” published in the

14、February 1992 issue of Quality Progress. The Theory of Constraints International Certification Organization allowed us to include several terms from the TOCICO Dictionary. The Spectrum Publishing Company provided permission to use terms from the book, Synchronous Management, by Michael Umble, CFPIM,

15、 and M.L. Srikanth. The Association for Manufacturing Excellence provided the definition for kaizen blitz, which is trademarked.The Supply-Chain Council provided the definition for Supply-Chain Operations Reference-model (SCOR), which is trademarked.Thank you to the Department of Management of the T

16、erry College of Business at the University of Georgia.John H. Blackstone Jr., Ph.D., CFPIM, Jonahs Jonah Professor Department of Management Terry College of Business University of Georgia Athens, GA 30602 ABB ? account managerAacceptable sampling planA specific plan that indi-cates the sampling size

17、s and the associated acceptance or nonacceptance criteria to be used.ABBAbbreviation for activity-based budgeting.acceptance criteriaThose performance requirements ABCAbbreviation for activity-based cost accounting.and conditions that must be reached before projects or ABC analysisSyn: ABC classific

18、ducts are accepted.ABC classificationThe classification of a group of acceptance number1) A number used in acceptance items in decreasing order of annual dollar volume sampling as a cutoff at which the lot will be accepted or (price multiplied by projected volume) or other crite-rejected. F

19、or example, if x or more units are bad within ria. This array is then split into three classes, called A, the sample, the lot will be rejected. 2) The value of the B, and C. The A group usually represents 10% to 20% test statistic that divides all possible values into accep-by number of items and 50

20、% to 70% by projected dol-tance and rejection regions.lar volume. The next grouping, B, usually represents acceptance planHow an organization determines about 20% of the items and about 20% of the dollar which product lots to accept or reject based on samples. volume. The C class contains 60% to 70%

21、 of the items See: acceptance sampling. and represents about 10% to 30% of the dollar vol-ume. The ABC principle states that effort and money acceptance sampling1) The process of sampling can be saved through applying looser controls to the a portion of goods for inspection rather than examin-low-do

22、llar-volume class items than will be applied to ing the entire lot. The entire lot may be accepted or high-dollar-volume class items. The ABC principle is rejected based on the sample even though the specific applicable to inventories, purchasing, sales, and so on. units in the lot are better or wor

23、se than the sample. Syn: ABC analysis, distribution by value. See: 80-20, There are two types: attributes sampling and varia- Pareto analysis, Paretos law.bles sampling. In attributes sampling, the presence or absence of a characteristic is noted in each of the ABC inventory controlAn inventory cont

24、rol ap-units inspected. In variables sampling, the numerical proach based on the ABC classification.magnitude of a characteristic is measured and re-ABMAbbreviation for activity-based management.corded for each inspected unit; this type of sampling involves reference to a continuous scale of some ki

25、nd. abnormal demandDemand in any period that is out-2) A method of measuring random samples of lots or side the limits established by management policy. This batches of products against predetermined standards.demand may come from a new customer or from exist- ing customers whose own demand is incre

26、asing or de-accessoryA choice or feature added to the good or creasing. Care must be taken in evaluating the nature service offered to the customer for customizing the end of the demand: is it a volume change; is it a change in product. An accessory enhances the capabilities of the product mix, or i

27、s it related to the timing of the order? product but is not necessary for the basic function of the See: duct. In many companies, an accessory means that the choice does not have to be specified before shipment ABPAbbreviation for activity-based planning. but can be added at a later date.

28、 In other companies, this absentee rateA ratio comparing the number of choice must be made before shipment. See: feature.employee-days lost with the total number of avail- accident preventionThe application of basic scien-able employee-days of employment during some base tific and technical principl

29、esincluding education and period, usually one month.trainingfor the detection, analysis, and minimization absorption costingAn approach to inventory valua-of hazards, with the objective of avoiding accidents.tion in which variable costs and a portion of fixed costs acclimatizationThe physiological,

30、emotional, and are assigned to each unit of production. The fixed costs behavioral adjustment to changes in the environment. are usually allocated to units of output on the basis of di-Proper performance depends on adequate acclimatiza-rect labor hours, machine hours, or material costs. Syn: tion to

31、 the workplace, including significant mechanical allocation costing. See: activity-based costing.features such as seat height and lighting. Heat, cold, hu-accelerated depreciationA depreciation method in-midity, and light are important physiologically.volving high write-offs in the early years of an

32、 assets life and lower write-offs later. This method lowers the value accountabilityBeing answerable for, but not of an asset faster than straight-line depreciation.necessarily personally charged with, doing the work. Ac-countability cannot be delegated, but it can be shared.acceptThe receipt of an

33、item as being complete and sound.accountingThe function of maintaining, analyzing, and explaining the financial records and status of an acceptable quality level (AQL)When a continuing organization.series of lots is considered, a quality level that, for the purposes of sampling inspection, is the li

34、mit of a satis-account managerA manager who has direct respons- factory process average.ibility for a customers interest.12008 APICS The Association for Opera1tions Managementaccounts payable ? activity definition accounts payableThe value of goods and services ac-quirements. Sometimes “major activi

35、ty” is used for quired for which payment has not yet been made.larger bodies of work.accounts receivableThe value of goods shipped or activity analysisIn project management, the identi- services rendered to a customer on which payment has fication and description of activities within an organiza-not

36、 yet been received. Usually includes an allowance for tion for the purpose of activity-based costing.bad debts.activity attributesMultiple features associated with accreditationCertification by a recognized body of each activity to be performed. These include predecessor the facilities, capability,

37、objectivity, competence, and activities, successor activities, and resource require-integrity of an agency, service, operational group, or ments.individual to provide the specific service or operation activity-based budgeting (ABB)In activity-based needed. For example, the Registrar Accreditation Bo

38、ard cost accounting, a budgeting process employing knowl-accredits those organizations that register companies to edge of activities and driver relationships to predict the ISO 9000 Series Standards.workload and resource requirements in developing a accumulation binA place, usually a physical loca-b

39、usiness plan. Budgets show the predicted consumption tion, used to accumulate all components that go into an and cost of resources using forecast workload as a basis. assembly before the assembly is sent out to the assem-The company can use performance to budget in evaluat-bly floor. Syn: assembly b

40、in.ing success in setting and pursuing strategic goals; this activity is part of the activity-based planning process.accuracyThe degree of freedom from error or the de-gree of conformity to a standard. Accuracy is different activity-based cost accountingA cost accounting from precision. For example,

41、 four-significant-digit num-system that accumulates costs based on activities per-bers are less precise than six-significant-digit numbers; formed and then uses cost drivers to allocate these costs however, a properly computed four-significant-digit to products or other bases, such as customers, mar

42、kets, number might be more accurate than an improperly or projects. It is an attempt to allocate overhead costs computed six-significant-digit number.on a more realistic basis than direct labor or machine hours. Syn: activity-based costing, activity-based cost acid test ratioSyn: quick asset ratio.a

43、ccounting. See: absorption costing.acknowledgmentA communication by a supplier to activity-based costing (ABC)Syn: activity-based advise a purchaser that a purchase order has been re-cost accounting.ceived. It usually implies acceptance of the order by the supplier.activity-based costing modelIn act

44、ivity-based cost accounting, a model, by time period, of resource costs acquisition costThe cost required to obtain one or created because of activities related to products or ser-more units of an item. It is order quantity times unit vices or other items causing the activity to be carried cost. See

45、: ordering cost.out.action messageAn output of a system that identifies activity-based costing systemA set of activity-based the need for, and the type of action to be taken to cor-cost accounting models that collectively define data on rect, a current or potential problem. Examples of action an org

46、anizations resources, activities, drivers, objects, messages in an MRP system include release order, re-and measurements.schedule in, reschedule out, and cancel. Syn: exception message, action report.activity-based management (ABM)The use of ac-tivity-based costing information about cost pools and a

47、ction reportSyn: action message.drivers, activity analysis, and business processes to activationPutting a resource to work.identify business strategies; improve product design, manufacturing, and distribution; and remove waste active data gatheringData gathered when a compa-from operations. See: act

48、ivity-based cost accounting.ny initiates conversation with the customer.activity-based planning (ABP)In activity-based active inventoryThe raw materials, work in process, cost accounting, a continuing definition of activity and and finished goods that will be used or sold within a resource requireme

49、nts (for both financial and opera-given period.tional systems) based on future demand for products active loadWork scheduled that may not be on hand.or services by specific customer needs. Demand for resources is related to resource availability; capacity activity1) In activity-based cost accounting

50、, a task or overages and shortfalls are corrected. Activity-based activity, performed by or at a resource, required in pro-budgeting derives from the outputs of ABP.ducing the organizations output of goods and services. A resource may be a person, machine, or facility. Activi- activity codeIn projec

51、t management, a value that al-ties are grouped into pools by type of activity and lows filtering or ordering of activities in reports.allocated to products. 2) In project management, an ele- ment of work on a project. It usually has an anticipated activity definitionThe specific work to be performed

52、 duration, anticipated cost, and expected resource re-that defines a project deliverable. 2APICS Dictionary, 12th Editionactivity dictionary ? adaptive Web siteactivity dictionaryIn activity-based cost accounting, a actual cost of work performedThe direct costs set of standard definitions of activit

53、ies including descrip-actually incurred in, and the indirect costs applied to, tions, business process, functionaccomplishing work performed within a given time pe- source, cost drivers, and other data important to activity-basedriod. These costs should reconcile with the contractors planning.incurr

54、ed-cost ledgers, which are regularly audited by activity driverIn activity-based cost accounting, a the client.yardstick of demands placed on an activity by given cost objects. Its purpose actual costsThe labor, material, and associated over-is to assign activity costs to cost head costs that are ch

55、arged against a job as it moves objects.through the production process.activity durationThe planned difference between the actual cost systemA cost system that collects costs start and finish dates of a project activity.historically as they are applied to production and al-activity identifierA uniqu

56、e alphanumeric code that locates indirect costs to products based on the specific differentiates one project activity from other activities.costs and achieved volume of the products.activity levelA description of how reactive one activ-actual demandActual demand is composed of ity is to changes in t

57、he level of another activity or cost customer orders (and often allocations of items, ingre-object.dients, or raw materials to production or distribution). Actual demand nets against or “consumes” the forecast, activity listA record of planned activities in a proj-depending upon the rules chosen ove

58、r a time horizon. ect, including an activity description and an activity For example, actual demand will totally replace forecast identifier.inside the sold-out customer order backlog horizon (of-activity network diagramOne of the seven new tools ten called the demand time fence) but will net against of quality. A drawing including nodes that represent the forecast outside this horizon based on the chosen operations to be performed and arrows representing forecast consumption