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《物流供应链管理辞典》pdf格式
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ABB: See Activity Based Budgeting
ABC: See Activity Based Costing
ABC Classification: Classification of a group of items in decreasing order of annual dollar
volume or other criteria. This array is then split into three classes called A, B, and C. The A
group represents 10 – 20% by number of items and 50 –70% by projected dollar volume. The
next grouping, B, represents about 20% of the items and about 20% of the dollar volume. The C
class contains 60 – 70% of the items and represents about 10 – 30% of the dollar volume.
ABC Costing: See Activity Based Costing
ABC Inventory Control: An inventory control approach based on the ABC classification.
ABC Model: In cost management, a representation of resource costs during a time period that
are consumed through activities and traced to products, services, and customers or to any other
object that creates a demand for the activity to be performed.
ABC System: In cost management, a system that maintains financial and operating data on an
organization’s resources, activities, drivers, objects and measures. ABC models are created and
maintained within this system.
ABM: See 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?
Also see: Outlier.
ABP: See Activity Based Planning
SUPPLY CHAIN VISIONS
LOGISTICS TERMS and GLOSSARY
Updated October 2003
Definitions compiled by:
Kate Vitasek
Supply Chain Visions
Bellevue, Washington
Please note: The Council of Logistics Management does not take responsibility for the content of these
definitions, nor does the Council endorse these as official definitions except as noted.
Absorption Costing: In cost management, 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. Synonym: Allocation Costing.
Acceptable Quality Level (AQL): In quality management, when a continuing series of lots is
considered, AQL represents a quality level that, for the purposes of sampling inspection, is the
limit of a satisfactory process average. Also see: Acceptance Sampling.
Acceptable Sampling Plan: In quality management, a specific plan that indicates the sampling
sizes and the associated acceptance or non-acceptance criteria to be used. Also see: Acceptance
Sampling.
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