企业管理/经济管理专业英语名词

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 (Accounting information system) 会计信息系统 
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