文档介绍：SUPPLY CHAIN VISIONS LOGISTICS TERMS and GLOSSARY
SUPPLY CHAIN VISIONS LOGISTICS TERMS and GLOSSARY Updated September 2003 A ABB: See Activity Based Budgeting ABC: See Activity Based Costing ABC Classification: Classification 3>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. 4>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 anization’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 e 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 piled 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.