第一篇：企業(yè)管理經(jīng)濟(jì)管理專業(yè)英語(yǔ)名詞

企業(yè)管理經(jīng)濟(jì)管理專業(yè)英語(yǔ)名詞.txt35溫馨是大自然的一抹色彩，獨(dú)具慧眼的匠師才能把它表現(xiàn)得盡善盡美；溫馨是樂(lè)譜上的一個(gè)跳動(dòng)音符，感情細(xì)膩的歌唱者才能把它表達(dá)得至真至純ABC Classification ABC分類法

Activity-Based Costing 業(yè)務(wù)量成本法/作業(yè)成本法

ACRS(Accelerated cost recovery system)快速成本回收制度

Action Message 行為/措施信息

AIS(Accounting information system)會(huì)計(jì)信息系統(tǒng)

Allocation 已分配量

Anticipated Delay Report 拖期預(yù)報(bào)

A/P(Accounts Payable)應(yīng)付帳款

APICS(American Production & Inventory Control Society)美國(guó)生產(chǎn)及庫(kù)存控制協(xié)會(huì)

AQL(Acceptable quality Level)可接受質(zhì)量水平

A/R(Accounts Receivable)應(yīng)收帳款

Automatic Rescheduling 自動(dòng)重排產(chǎn)

Available To Promise(APT)可簽約量

Backflush 倒沖法

Backlog 未完成訂單/未結(jié)訂單

Back Scheduling 倒序排產(chǎn)

BE analysis(Break-even analysis)盈虧臨界點(diǎn)分析，保本分析

Bill of Material(BOM)物料清單

Business Plan 經(jīng)營(yíng)規(guī)劃

B/V(Book value)帳面價(jià)值

Capacity Requirements Planning(CRP)能力需求計(jì)劃

CBA(Cost-benefit analysis)成本效益分析

CEO 首席執(zhí)行官

CFO(Chief Financial Officer)財(cái)務(wù)總裁

Closed Loop MRP 閉環(huán)物料需求計(jì)劃

CPM(Critical path method)關(guān)鍵路線法

CPP accounting(Constant purchasing power accounting)不變購(gòu)買力會(huì)計(jì)

Cumulative Lead Time 累計(jì)提前期

Cycle Counting 周期盤點(diǎn)

Demand 需求

Demand Management 需求管理

Demonstrated Capacity 實(shí)際能力

Dependent Demand 非獨(dú)立需求

DFL(Degree of financial leverage)財(cái)務(wù)杠桿系數(shù)

Direct-deduct Inventory Transaction Processing 直接增減庫(kù)存法

Dispatch List 派工單

DOL(Degree of operating leverage)經(jīng)營(yíng)杠桿系數(shù)

ELS(Economic lot size)經(jīng)濟(jì)批量

EOQ(Economic order quantity)經(jīng)濟(jì)訂貨批量

FIFO(Fist-in,Fist-out)先進(jìn)先出法

Firm Planned Order 確認(rèn)計(jì)劃訂單

FISH/LIFO(Fist-in,Still-here)后進(jìn)先出法

Fixed Order Quantity 固定訂貨批量法

Flow Shop 流水車間

Focus Forecasting 集中預(yù)測(cè)

Full Pegging 完全跟蹤

Generally Accepted Manufacturing Practices 公認(rèn)生產(chǎn)管理原則

Independent Demand 獨(dú)立需求

Inpu/Output Control 投入/產(chǎn)出控制

Interplant Demand 廠際需求

Inventory Turnover 庫(kù)存周轉(zhuǎn)次數(shù)

Item 物料項(xiàng)目

Item Record 項(xiàng)目記錄

Job Shop 加工車間

Just-in-time(JIT)準(zhǔn)時(shí)制生產(chǎn)

Lead Time 提前期 前置期，指訂單從收到具體明細(xì)到貨到貨倉(cāng)收到落貨紙這一段時(shí)間，可以用評(píng)估工廠的綜合實(shí)力。Level 層

Load 負(fù)荷

Lot for Lot 按需訂貨法

LP(Linear programming)線性規(guī)劃

Machine Loading 機(jī)器加載

Make-to-order Product(MTO)面向訂單生產(chǎn)的產(chǎn)品

Make-to-stock Product(MTS)面向庫(kù)存生產(chǎn)產(chǎn)品

Manufacturing Resource Planning(MRP II)制造資源計(jì)劃

Master Production Schedule(MPS)主生產(chǎn)計(jì)劃

Material Requirements Planning(MRP)物料需求計(jì)劃

MBO(Management by objective)目標(biāo)管理

Net Change MRP 凈改變式物料需求計(jì)劃

Net Requirements 凈需求

Oliver Wight MRP-II理論的創(chuàng)始人

On-hand Balance 現(xiàn)在庫(kù)存量

Open Order 未結(jié)訂單/開放訂單

Order Entry 訂單輸入

Order Promising 訂貨承諾

Pegging 反查

Picking 領(lǐng)料/提貨

Picking List 領(lǐng)料單

Planned Order 計(jì)劃訂單

Post-deduct Inventory Transaction Processing(Backflush)后減庫(kù)存處理法/倒沖法

Pre-deduct Inventory Transaction Processing 前減庫(kù)存處理法

Production Planning 生產(chǎn)規(guī)劃編制

Projected Available Balance 預(yù)計(jì)可用庫(kù)存

Gueue 隊(duì)列

Gueue Time 排隊(duì)時(shí)間

Regeneration MRP 重生成式物料需求計(jì)劃

Rescheduling Assumption 重排假設(shè)

Resource Requirement Planning 資源需求計(jì)劃

Rough-cut Capacity Planning 粗能力計(jì)劃

Routing 工藝路線

Safety Stock 安全庫(kù)存

Safety Time 保險(xiǎn)期

Scheduled Receipt 預(yù)計(jì)入庫(kù)量

Scrap Factor 殘料率/廢品系數(shù)

Service Parts 維修件

Shop Floor Control 車間作業(yè)管理

Shrinkage Factor 損耗系數(shù)

Time Bucket 時(shí)間段

Time Fence 時(shí)界

VE(value engineering)價(jià)值工程

Vendor Scheduling 采購(gòu)計(jì)劃法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基預(yù)算

Zero Inventories 零庫(kù)

第二篇：企業(yè)和經(jīng)濟(jì)管理專業(yè)英語(yǔ)名詞

企業(yè)和經(jīng)濟(jì)管理專業(yè)英語(yǔ)名詞

2005-4-14 15:10:35

Activity-Based Costing 業(yè)務(wù)量成本法/作業(yè)成本法

ACRS(Accelerated cost recovery system)快速成本回收制度

Action Message 行為/措施信息

AIS(Accounting information system)會(huì)計(jì)信息低?nbsp;

Allocation 已分配量

Anticipated Delay Report 拖期預(yù)報(bào)

A/P(Accounts Payable)應(yīng)付帳款

APICS(American Production & Inventory Control Society)美國(guó)生產(chǎn)及庫(kù)存控制協(xié)會(huì)AQL(Acceptable quality Level)可接受質(zhì)量水平

A/R(Accounts Receivable)應(yīng)收帳款

Automatic Rescheduling 自動(dòng)重排產(chǎn)

Available To Promise(APT)可簽約量

Backflush 倒沖法

Backlog 未完成訂單/未結(jié)訂單

Back Scheduling 倒序排產(chǎn)

BE analysis(Break-even analysis)盈虧臨界點(diǎn)分析，保本分析

Bill of Material(BOM)物料清單

Business Plan 經(jīng)營(yíng)規(guī)劃

B/V(Book value)帳面價(jià)值

Capacity Requirements Planning(CRP)能力需求計(jì)劃

CBA(Cost-benefit analysis)成本效益分析

CEO 首席執(zhí)行官

CFO(Chief Financial Officer)財(cái)務(wù)總裁

Closed Loop MRP 閉環(huán)物料需求計(jì)劃

CPM(Critical path method)關(guān)鍵路線法

CPP accounting(Constant purchasing power accounting)不變購(gòu)買力會(huì)計(jì)Cumulative Lead Time 累計(jì)提前期

Cycle Counting 周期盤點(diǎn)

Demand 需求

Demand Management 需求管理

Demonstrated Capacity 實(shí)際能力

Dependent Demand 非獨(dú)立需求

DFL(Degree of financial leverage)財(cái)務(wù)杠桿系數(shù)

Direct-deduct Inventory Transaction Processing 直接增減庫(kù)存法

Dispatch List 派工單

DOL(Degree of operating leverage)經(jīng)營(yíng)杠桿系數(shù)

ELS(Economic lot size)經(jīng)濟(jì)批量

EOQ(Economic order quantity)經(jīng)濟(jì)訂貨批量

FIFO(Fist-in,Fist-out)先進(jìn)先出法

Firm Planned Order 確認(rèn)計(jì)劃訂單

FISH/LIFO(Fist-in,Still-here)后進(jìn)先出法

Fixed Order Quantity 固定訂貨批量法

Flow Shop 流水車間

Focus Forecasting 集中預(yù)測(cè)

Full Pegging 完全跟蹤

Generally Accepted Manufacturing Practices 公認(rèn)生產(chǎn)管理原則

Independent Demand 獨(dú)立需求

Inpu/Output Control 投入/產(chǎn)出控制

Interplant Demand 廠際需求

Inventory Turnover 庫(kù)存周轉(zhuǎn)次數(shù)

Item 物料項(xiàng)目

Item Record 項(xiàng)目記錄

Job Shop 加工車間

Just-in-time(JIT)準(zhǔn)時(shí)制生產(chǎn)

Lead Time 提前期前置期，指訂單從收到具體明細(xì)到貨到貨倉(cāng)收到落貨紙這一段時(shí)間，可以用評(píng)估工廠的綜合實(shí)力。Level 層

Load 負(fù)荷

Lot for Lot 按需訂貨法

LP(Linear programming)線性規(guī)劃

Machine Loading 機(jī)器加載

Make-to-order Product(MTO)面向訂單生產(chǎn)的產(chǎn)品

Make-to-stock Product(MTS)面向庫(kù)存生產(chǎn)產(chǎn)品

Manufacturing Resource Planning(MRP II)制造資源計(jì)劃

Master Production Schedule(MPS)主生產(chǎn)計(jì)劃

Material Requirements Planning(MRP)物料需求計(jì)劃

MBO(Management by objective)目標(biāo)管理

Net Change MRP 凈改變式物料需求計(jì)劃

Net Requirements 凈需求

Oliver Wight MRP-II理論的創(chuàng)始人

On-hand Balance 現(xiàn)在庫(kù)存量

Open Order 未結(jié)訂單/開放訂單

Order Entry 訂單輸入

Order Promising 訂貨承諾

Pegging 反查

Picking 領(lǐng)料/提貨

Picking List 領(lǐng)料單

Planned Order 計(jì)劃訂單

Post-deduct Inventory Transaction Processing(Backflush)后減庫(kù)存處理法/倒沖法Pre-deduct Inventory Transaction Processing 前減庫(kù)存處理法

Production Planning 生產(chǎn)規(guī)劃編制

Projected Available Balance 預(yù)計(jì)可用庫(kù)存

Gueue 隊(duì)列

Gueue Time 排隊(duì)時(shí)間

Regeneration MRP 重生成式物料需求計(jì)劃Rescheduling Assumption 重排假設(shè)

Resource Requirement Planning 資源需求計(jì)劃Rough-cut Capacity Planning 粗能力計(jì)劃Routing 工藝路線

Safety Stock 安全庫(kù)存

Safety Time 保險(xiǎn)期

Scheduled Receipt 預(yù)計(jì)入庫(kù)量

Scrap Factor 殘料率/廢品系數(shù)

Service Parts 維修件

Shop Floor Control 車間作業(yè)管理

Shrinkage Factor 損耗系數(shù)

Time Bucket 時(shí)間段

Time Fence 時(shí)界

VE(value engineering)價(jià)值工程

Vendor Scheduling 采購(gòu)計(jì)劃法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基預(yù)算Zero Inventories 零庫(kù)存

第三篇：經(jīng)濟(jì)管理專業(yè)英語(yǔ)復(fù)習(xí)重點(diǎn)

1.cardinal rankings: one of the two ways to measure utility.In this way, numerical values are assigned to represent utility.基數(shù)排列：衡量效用的兩種方法之一，用這種方法，數(shù)值就被用來(lái)代表效用

2.ordinal rankings: one of the two ways to measure utility.In this way, utility is measured without a specified unit.Ordinal rankings provide

the order of preference without absolute scale of difference in preference.序數(shù)排列：一個(gè)效用的測(cè)量?jī)煞N方式。在這種方式中，它是沒(méi)有指定的單元測(cè)試。

3.perfect substitution: refers to the products in very much similar qualities that a consumer would just as soon have one as the other.完全替代品：是指產(chǎn)品在非常相似，消費(fèi)者寧愿有一個(gè)為其他的品質(zhì)

4.order promising（訂單承諾）: to grant a customer to ship or deliver an order.5.market-oriented system : a system in which price , output, and volume decisions are made through the interaction of supply and demand

market forces rather than by a central government authority.市場(chǎng)經(jīng)濟(jì)體系：在價(jià)格，輸出系統(tǒng)，和體積的決定是通過(guò)市場(chǎng)供求的力量，而不是由一個(gè)中央政府機(jī)構(gòu)的相互作用

6.trade credit : credit between resellers.usually a seller trusts a buyer and allows the buyer to pay later but within certain period.貿(mào)易信貸:信貸之間通常,.賣方信任一個(gè)買家,并允許買方付款后但在一定時(shí)期內(nèi)。

7.Four main forms of market structure and organization stand out:

（1）perfect competition---many sellers of a standardized product.（完全競(jìng)爭(zhēng)）

（2）monopolistic competition---many sellers of a differentiated product.(壟斷競(jìng)爭(zhēng)）

（3）oligopoly competition---few sellers of either a standardized or a differentiated product.(寡頭競(jìng)爭(zhēng)）

(4)monopoly---a single sellers of a product for which there is no close substitute.（完全壟斷）

完全競(jìng)爭(zhēng)—很多商家賣標(biāo)準(zhǔn)化的產(chǎn)品 ； 壟斷競(jìng)爭(zhēng)—很多商家賣差異化的產(chǎn)品

寡頭競(jìng)爭(zhēng)---少來(lái)那個(gè)商家生產(chǎn)出售相同或者差異商品 ；完全壟斷—個(gè)商家賣某種產(chǎn)品，產(chǎn)品無(wú)相近替代）

8.policy makers have at their command two broad classes of policies with which to affect the economy.Monetary policy is controlled by the

Federal Reserve System(the Fed).The instruments of monetary policy are changes in the stock of money, changes in the interest rate—the discount rate—at which the Fed lends money to banks, and some controls over the banking system Fiscal policy is under the control of the Congress, and usually is initiated by the executive branch of the government.The instruments of fiscal policy are tax rates and government spending.(page12)

政策制定者可以自由地運(yùn)用兩大類政策影響經(jīng)濟(jì)。貨幣政策由聯(lián)邦 儲(chǔ)備系統(tǒng)管理，其政策工具是調(diào)節(jié)貨幣儲(chǔ)備，調(diào)節(jié)利率——貼現(xiàn)率——聯(lián)邦儲(chǔ)備系統(tǒng)借款給銀行的利率和一些經(jīng)由銀行系統(tǒng)實(shí)施的控制。財(cái)政政策由國(guó)會(huì)控制，通常通過(guò)政府行政機(jī)構(gòu)發(fā)揮作用，它的政策工具是稅率和政府支出。

9.political economy affects stabilization policy in more ways than through the costs which policy makers of different political persuasions

attach to inflation and unemployment, and the risks they are willing to undertake in trying to improve the economic situation.There is also the so-called political business cycle, which is based on the observation that election results are affected by economic conditions.When the economic situation is improving and the unemployment rate is falling , incumbent presidents tend to be reelected.There is thus the incentive to policy makers running for reelection, or who wish to affect the election results , to use stabilization policy to produce booming economic conditions before elections.(page13)

政治經(jīng)濟(jì)在很多方面影響平衡政策而不是僅僅通過(guò)具有不同政治觀點(diǎn)的政策制定者花在通貨膨脹和失業(yè)上的代價(jià)，以及他們?cè)谠噲D改變經(jīng)濟(jì)形勢(shì)時(shí)愿意承擔(dān)的風(fēng)險(xiǎn)。還有所謂的政治景氣循環(huán)，它是以對(duì)受經(jīng)濟(jì)條件影響的選舉結(jié)果的觀察為基礎(chǔ)的。當(dāng)經(jīng)濟(jì)狀況改善，失業(yè)率下降時(shí)，現(xiàn)任總統(tǒng)就可能再次競(jìng)選。因此激勵(lì)了再次競(jìng)選的政治決策者或想影響競(jìng)選結(jié)果的人，在競(jìng)選之前使用平衡政策來(lái)制造經(jīng)濟(jì)繁榮的景象。

10.order promising means making a commitment to the customer to ship or deliver an order.Order promise by operations management also

serves as its commitment to the partnership that marketing and operations should have.Speedy notice of order promise can provide salespeople with sound information for use in making any delivery arrangements.Timely notice also helps get more sales.In return , the sales force may be able to more closely gear selling activities toward operating capacity;that is , salespeople may push sales of items that require use of idle or slack operations capacity and ease off on items that would strain other capacity.(page46)

訂單承諾的意思是向顧客做出裝船或交付訂單的承諾。經(jīng)營(yíng)管理中的訂單承諾也作為對(duì)銷售部門和管理部門應(yīng)有的協(xié)作的承諾。訂單承諾的迅速下達(dá)可以為銷售人員提供用來(lái)作出任何交付安排的充分的信息。及時(shí)的通知還可以幫助提高銷售額。作為回報(bào)，銷售人員也許能夠?qū)⒔?jīng)營(yíng)能力與銷售活動(dòng)更緊密的配合，銷售人員可能促成多銷一些產(chǎn)品，因而需要使用閑置的生產(chǎn)能力，從而減輕另一些設(shè)備的壓力。

11.push strategies : push strategies rely on a wide variety of in-channel methods to induce, motivate, coerce, or otherwise bring about alliances

and cooperative pushing efforts involving retailers, wholesalers, brokers, agents, and other middlemen to help ensure that the seller has his goods and services pushed to consumers.The thrust of the push strategy is toward middlemen, those who are in the distribution chain linking producers to final users.Push strategies include giving rebates cash payments, payments in kind, or other awards to wholesalers and retailers who push the suppliers, ware and services on to consumers.Such rewards are given to cooperating distributors who stock or prominently display the supplier’s goods or services.The cash payments can be in the form or prizes or goods to be sold by distributors who design award-winning store or window displays of supplier’s products.They are also awarded to distributors who give preferred shelf space, store space, or store location to the supplier’s products.Sometimes, the award takes the form of a “spiv” or extra commission to distributors who “push” the supplier’s particular brand on to buyers.Beer companies notably often arrange extra payments to bartenders who push their brands to the drinking patrons.(page56)

推式策略依靠多種多樣的“渠道內(nèi)”方法去促使、激發(fā)甚至強(qiáng)制或者其他方法來(lái)形成聯(lián)盟及合作，此聯(lián)盟與合作包括零售商、批發(fā)商、經(jīng)紀(jì)人、代理人及其他中間商，目的是確保銷售者把其商品服務(wù)推給消費(fèi)者。推式策略的推力作用在中間人身上，就是在分配鏈中聯(lián)接生產(chǎn)者和最終使用者的人。推式策略包括給予那些把供應(yīng)商的商品和服務(wù)賣給消費(fèi)者的批發(fā)商和零售商現(xiàn)金回扣，或類似的償付，或者其它的報(bào)酬。這些回報(bào)是給那些顯著地存儲(chǔ)或展示供應(yīng)商產(chǎn)品或服務(wù)的合作分銷商的。這種現(xiàn)金付款是以獎(jiǎng)品或即將由分銷商出售的商品為支付形式的，那些分銷商設(shè)計(jì)了獲得獎(jiǎng)勵(lì)的商品或者設(shè)計(jì)了用于展示供應(yīng)商產(chǎn)品的櫥窗。報(bào)酬還被授予給為供銷商的產(chǎn)品提供優(yōu)先的貨架空間、存儲(chǔ)空間或商店位置的分銷商。有時(shí)候這種獎(jiǎng)勵(lì)會(huì)以小販或多余傭金的形式發(fā)給那些把供應(yīng)商的特殊品牌推銷給購(gòu)買者的分銷商。啤酒公司經(jīng)常安排多余的報(bào)酬給那些把他們的品牌推銷給啤酒老顧客的酒吧吧員。

12.pull strategies: the pull strategies are directed at final users and are aimed at motivating them to ask for specific products or services by

brand name or service identification.The pull strategies comprise four thrusts: * to discover new users or find new market segments of existing products or services;* to exploit existing products or services by finding new uses;* to increase product or service usage by motivating customers to use products or services more often or to use more of each during usage occasion;* to modify existing products or services so as to extend the product or service life cycle.The most prevalent among the pull strategies are quizzes, questionnaires, contests, or sweepstakes.These pull strategies account for over 50% of all sales campaigns.The most notable among them in the United States is the decades-old Pillsbury Bake Contest in which entrants’ cooking recipes are judges, in a nationwide television show, by a panel of experts” to determine winners of large cash prizes and other awards.Contests can also be won through supposed impartial judgment of best entries containing an answer to a quiz question such as “ I like Chinese Dynasty Wine because…(in 25 words or less).”(page56)

拉式策略針對(duì)的是最終消費(fèi)者，目的在于由品牌名稱或服務(wù)的識(shí)別激發(fā)對(duì)產(chǎn)品和服務(wù)的特殊要求。

引導(dǎo)策略包括四個(gè)有力措施：

1.發(fā)現(xiàn)現(xiàn)有產(chǎn)品和服務(wù)的新購(gòu)買者或找到新的市場(chǎng)部分

2.通過(guò)發(fā)現(xiàn)它的新用途開發(fā)已存在商品和服務(wù)

3.增加產(chǎn)品或服務(wù)的使用通過(guò)激勵(lì)消費(fèi)者更過(guò)的使用產(chǎn)品或服務(wù)，或者在使用期內(nèi)程度更深的使用。

4.改變已存在產(chǎn)品或服務(wù)來(lái)延長(zhǎng)產(chǎn)品或服務(wù)的生命周期。

在拉策略中最流行的就是測(cè)驗(yàn)、問(wèn)卷調(diào)查、比賽或者抽獎(jiǎng)。這些策略占據(jù)了50%的銷售活動(dòng)。在美國(guó)其中最值得注意的是十年一次的，參加比賽的人通過(guò)烹飪方法評(píng)分的pillsbury bake contest，這是一個(gè)在全國(guó)范圍內(nèi)的電視節(jié)目，有一個(gè)專家組成的專門小組決定獲得大量現(xiàn)金獎(jiǎng)勵(lì)和其它獎(jiǎng)勵(lì)的勝利者。比賽是通過(guò)公正的評(píng)判參加參賽者對(duì)測(cè)驗(yàn)問(wèn)題的回答，而評(píng)選出優(yōu)勝者，而問(wèn)題諸如我喜歡中國(guó)的王朝葡萄酒??

13.The use of debt makes sense only if management is reasonably convinced that operating return on assets in the future will exceed the

interest rate on debt.However, even where this is the anticipated outcome, it does not necessarily follow that debt ought to be used.Management must make a judgment that the prospect of higher returns justifies running the risk that returns may turn out to be lower.If the future looks sufficiently bright, management may decide to “bet on the future” via increased use of debt.However, the financial markets are unlikely to place a higher current value on the firm’s securities simply because the gamble is being taken.Any immediate effect on firm value results only from tax benefits, which, for reasons discussed earlier, are likely to be modest.In short, the financial markets are likely to give credit for the use of debt only after the returns are all in.(page68)

債務(wù)的使用起作用，只有管理者合理的相信未來(lái)營(yíng)運(yùn)資產(chǎn)收益率將超過(guò)債務(wù)的利率。然而,即使這是預(yù)期的結(jié)果,這并不一定意味著債務(wù)應(yīng)該被使用。管理者必須做出判斷,高回報(bào)的前景證明運(yùn)行的風(fēng)險(xiǎn)回報(bào)可能會(huì)更低。如果未來(lái)看起來(lái)足夠明亮,管理層可能 決定通過(guò)增加使用“押注未來(lái)”債務(wù)。然而,金融市場(chǎng)僅僅為了孤注一擲，不太可能提高公司的當(dāng)前的有價(jià)證券。而前面所討論的，僅從稅收優(yōu)惠對(duì)直接影響公司價(jià)值成果是溫和的。簡(jiǎn)而言之,金融市場(chǎng)只有在有回報(bào)之后，才可能會(huì)給信貸使用債務(wù)。

14.intermediaries reduce financing costs by reducing the costs of matching up borrowers and lenders.The intermediary acts as “agent” for both

borrower and lenders in the tasks of gathering funds, credit analysis, record-keeping, and so on.Savers with small amount can lend much more cheaply and safely by going through a commercial bank than by lending directly to firms.A firm that wants to borrow a million dollars can do so much more cheaply by making one stop at a bank than by gathering small amount from hundreds or even thousands of individual savers.The net effect is that the entire process of borrowing and lending is much less expensive than it would be if intermediaries did not exist.In technical jargon, financial intermediaries reduce “friction” due to costs of search, acquisition, and information-processing.(page68)

中介降低融資成本，通過(guò)降低的成本匹配借款人和貸款人。中介充當(dāng)“代理”,借款人和貸款人的任務(wù)收集資金,信貸分析、記錄, 等等。儲(chǔ)戶與少量的放貸通過(guò)商業(yè)銀行貸款比直接向公司借款更為廉價(jià)和安全。公司希望借一百萬(wàn)美元可以更便宜,暫停在銀行借 款而通過(guò)從成百上千的個(gè)人儲(chǔ)戶收集少量資金。整個(gè)過(guò)程的凈效應(yīng)是如果中介不存在，借貸會(huì)更便宜。用技術(shù)術(shù)語(yǔ)說(shuō),金融中介機(jī) 構(gòu)由于搜索采集、信息處理的成本而減少“摩擦”。

15.earlier, we defined trade credit as extended in connection with goods purchased for resale.It is this qualification—goods purchased for

resale—that distinguishes trade credit from other related forms.Machinery and equipment, for example, may be purchased on credit by means of an installment purchase contract of some sort.But if the equipment is used by the firm in its production process rather than resold to others, then the financing usually in not called “trade credit”.Credit extended in connection with goods purchased for resale by a retailer or wholesaler, or raw materials used by a manufacturer in producing its products, is called “trade credit”.Thus, we exclude also consumer credit, which is credit extended to individuals for purchase of goods for ultimate use rather than for resale.(page72)

早期，我們定義了商業(yè)信用作為信用與購(gòu)買商品轉(zhuǎn)售連接的擴(kuò)展，它是這個(gè)資格——=購(gòu)買商品轉(zhuǎn)售——，貿(mào)易信貸與相關(guān)的其他形式區(qū)分開來(lái)。例如，機(jī)械設(shè)備，可以賒購(gòu)的某種類型的分期付款合同的方式，但如果設(shè)備在其生產(chǎn)過(guò)程中的公司而不是轉(zhuǎn)售給他人使用，那么融資通常不叫“貿(mào)易信貸，信用與購(gòu)買的零售商或批發(fā)商轉(zhuǎn)售貨物連接擴(kuò)展，或使用的原材料是由一個(gè)制造商生產(chǎn)的產(chǎn)品，被稱為“商業(yè)信用”，因此，我們排除了消費(fèi)信貸，這是信貸擴(kuò)展到最終使用而非為銷售貨物的購(gòu)買人。

16.the extent to which trade credit is used as a source of funds varies widely among firms.In general, manufacturers, retailers, and wholesalers

make extensive use of trade credit.Service firms purchase less and therefore rely less on trade credit, there is considerable variation also with respect to firm size;small firms generally use trade credit more extensively than large firms.When monetary policy is tight and credit is difficult to obtain sufficient funds through normal channels may obtain financing indirectly from large suppliers by “stretching” their payment periods and expanding accounts payable.Large firms often are willing to finance their smaller customers in this manner in order to preserve their markets.(page72)

在何種程度上的貿(mào)易信貸作為資金來(lái)源之間的差別很大的公司。在一般情況下，制造商，零售商和批發(fā)商，使貿(mào)易信貸的廣泛使用，服務(wù)企業(yè)購(gòu)買更少，因此較少依賴貿(mào)易信貸。相當(dāng)大的變化，也與企業(yè)規(guī)模存在；小企業(yè)一般采用信用交易更廣泛比大公司。當(dāng)貨幣政策從緊的信用是很難獲得的，小公司往往會(huì)增加其對(duì)貿(mào)易信貸的依賴。大公司往往有更好的金融市場(chǎng)和更多的協(xié)商權(quán)相對(duì)于商業(yè)銀行和其他中介機(jī)構(gòu)比小公司。在資金緊張的時(shí)期，小企業(yè)無(wú)法通過(guò)正常渠道獲得足夠的資金可以獲得間接融資的大型供應(yīng)商的“拉伸”他們的付款期限和擴(kuò)大應(yīng)付賬款。大公司往往愿意資助他們的小客戶以這種方式來(lái)保護(hù)他們的市場(chǎng)。

17.OBM is the application of principles of behavioral psychology and the methodologies of behavior modification/applied behavior analysis,to the study and control of individual or group behavior within organizational settings.(Frederiksen and Lovett, 1980, p.796)(page79)組織行為管理是應(yīng)用行為心理學(xué)的原則以及行為變動(dòng)分析或應(yīng)用行為分析的方法，以研究和控制組織內(nèi)定的個(gè)體或群體行為。

18.a final important characteristic of OBM is the methodology employed.Methodology refers to the techniques used for assessing and

analyzing behavior.The methodology used in OBM differs from that traditionally used to study individuals or groups in organizations in two important respects.First, there is the onging and direct observation of behavior as it occurs in the organization.Rather than focusing on what people tell you about how they act or feel, OBM actually looks at what they do.This doesn’t mean that an individual is never asked about feelings or perceptions, but rather that actual accomplishments are more important than internal feelings.This focus is onging: rather than basing assessments on one-time surveys, collecting repeated observations over time becomes important.In other words, there are repeated measurements of what people are actually doing over time rather than a one-time assessment of how they feel about what they are doing.A second important characteristic of the methodology is the use of within-group comparisons of performance.What this means is that a single individuals are observed over time as the conditions are changed.Employees’ current performance is compared to the baseline of their past performances as programs are introduced or other conditions changed.This contrasts with the traditional approach of comparing different groups of individuals.It forces one to look for practical significance rather than statistical significance as the criteria for improvement.This is an important consideration, since sometimes a statistically significant change in behavior may be of little or no practical significance to the organization.There are many variations on this within-group methodology that will be covered later in this volume.(page81)

自有品牌的最后一個(gè)重要的特點(diǎn)是所采用的方法。方法論是指技術(shù)用于評(píng)估和分析的行為。用OBM的方法不同于傳統(tǒng)上用于研究中的兩個(gè)重要方面的組織中的個(gè)人或團(tuán)體。首先，有持續(xù)的觀察的行為，它發(fā)生在組織和直接。而不是專注于什么人告訴你關(guān)于他們的行動(dòng)或感覺(jué)，OBM實(shí)際上看他們做了什么。這并不意味著一個(gè)人是沒(méi)有問(wèn)我的感受或看法，而是實(shí)際的成就比內(nèi)部的感情更重要，這是正在進(jìn)行的；而不是基于一次性調(diào)查評(píng)估，收集重復(fù)觀測(cè)隨著時(shí)間的推移變得很重要。換句話說(shuō)，有重復(fù)測(cè)量隨著時(shí)間的推移，人們正在做什么而不是一次性的評(píng)價(jià)如何，他們覺(jué)得他們做的事情。該方法的第二個(gè)重要的特征是使用在性能組比較，這意味著，隨著時(shí)間的推移觀察為條件的改變是一個(gè)單一的個(gè)人或團(tuán)體。員工目前的績(jī)效進(jìn)行比較的基線為自己過(guò)去的表現(xiàn)進(jìn)行了程序或其他條件的改變。與此相反，不同群體的個(gè)人比較傳統(tǒng)的方法。它迫使人們尋找現(xiàn)實(shí)意義而不是統(tǒng)計(jì)意義的改進(jìn)的標(biāo)準(zhǔn)。這是一個(gè)重要的考慮因素，因?yàn)橛袝r(shí)行為的統(tǒng)計(jì)上的顯著變化可能很少或沒(méi)有實(shí)際意義的組織。有許多變異——這在小組的方法，將覆蓋在這卷后

19.profitability is the mainstay goal of a business organization.No matter how it is measured or defined, profit over the long term is the

clearest indication of a firm’s ability to satisfy the principal claims and desires of employees and stock holders.The key phrase in the sentence is “over the long term”.Obviously, basing decisions on a short-term concern for profitability would lead to a strategic myopia.A firm might overlook the enduring concerns of customers, suppliers, creditors, ecologists, and regulatory agents.In the short term the results may produce profit, but over time the financial consequences are likely to be detrimental.(page116)

盈利能力是一個(gè)企業(yè)組織的主要目標(biāo)。不管它是如何測(cè)量或定義的，長(zhǎng)期的利潤(rùn)是企業(yè)的能力，以滿足主債權(quán)、員工和股東的欲望的最明顯的跡象。句中的關(guān)鍵詞是“長(zhǎng)期的”。顯然，以決定在短——盈利能力的長(zhǎng)期的關(guān)注會(huì)導(dǎo)致戰(zhàn)略近視。一個(gè)公司可能忽略的客戶，供應(yīng)商，債權(quán)人，生態(tài)學(xué)家的持續(xù)關(guān)注，與監(jiān)管機(jī)構(gòu)。在短期內(nèi)，結(jié)果可能產(chǎn)生的利潤(rùn)，但隨著時(shí)間的推移，財(cái)務(wù)后果可能是有害的。

20.Adam Smith, in his Wealth of Nations(1776)is often given credit for starting the industrial revolution.Adam Smith believed that

selfishness, in an ethical sense, is not highly rated.However in an economic sense, if we encourage individuals to believe that their own hard work would provide direct economic rewards to them, this new “release” of human energy would set in motion economic growth.First, self-interest, freely expressed, would jump-start the economy.Secondly, the gain falling to the hard-working individual could not be fully captured by this economic man.This is because in the quest to build personal wealth, one needs others.Inevitably and automatically, he reasoned, an “invisible hand” assures that the reach of the individual would produce benefits, even if unintended—for all others.Two concepts: the economic man(interested largely in himself)and the invisible hand became the twin pillars of capitalist or free market ideology.(page126)

亞當(dāng)史密斯曾在許多國(guó)家大加贊賞工業(yè)革命。亞當(dāng)史密斯認(rèn)為，自私在道德范疇里是不為人稱道的品性；但在經(jīng)濟(jì)方面，如果我們向個(gè)體鼓吹，使他們相信個(gè)人的辛勤工作能產(chǎn)生直接的經(jīng)濟(jì)回報(bào)，這將促使他們釋放更大個(gè)人能量從而促進(jìn)經(jīng)濟(jì)增長(zhǎng)。首先，得到自由表達(dá)的利己心理能夠推動(dòng)經(jīng)濟(jì)的發(fā)展。其次，產(chǎn)生經(jīng)濟(jì)效益的個(gè)人并不能獲得自己辛勤勞動(dòng)所產(chǎn)生的所有價(jià)值。這是因?yàn)樵谧非髠€(gè)人財(cái)富的過(guò)程中，一個(gè)人需要其他人的幫助。不可避免，一只“無(wú)形的手”促使個(gè)體為周圍創(chuàng)造財(cái)富，即使并非本意。兩個(gè)概念：產(chǎn)生經(jīng)濟(jì)效益的個(gè)人和無(wú)形的手聯(lián)合起來(lái)，成為資本主義或自由市場(chǎng)理論的支撐。

第四篇：企業(yè)管理名詞釋義

企業(yè)管理名詞CEO、CTO、CFO、COO、CIO、CMO

CEO：是Chief Executive Officer的縮寫，即首席執(zhí)行官。

釋義：在某種意義上代表著將原來(lái)董事會(huì)手中的一些決策權(quán)過(guò)渡到經(jīng)營(yíng)層手中。CEO與總經(jīng)理，形式上都是企業(yè)的“一把手”，CEO既是行政一把手，又是股東權(quán)益代言人，大多數(shù)情況下，CEO是作為董事會(huì)成員出現(xiàn)的，總經(jīng)理則不一定是董事會(huì)成員。從這個(gè)意義上講，CEO代表著企業(yè)，并對(duì)企業(yè)經(jīng)營(yíng)負(fù)責(zé)。

COO：是Chief Operation Officer的縮寫，即首席營(yíng)運(yùn)官。

釋義：COO是負(fù)責(zé)公司企業(yè)的日常運(yùn)作并向CEO報(bào)告的二把手。如果說(shuō)CEO是部長(zhǎng)、市長(zhǎng)的話，COO這個(gè)名稱可以很容易地聯(lián)想到中文里現(xiàn)有的名詞如常務(wù)副部長(zhǎng)、常務(wù)副市長(zhǎng)等。

CFO：是Chief Finance Officer的縮寫，即首席財(cái)務(wù)官。

釋義：首席財(cái)務(wù)官是企業(yè)財(cái)務(wù)總監(jiān)的“增長(zhǎng)版”。當(dāng)然，從本質(zhì)上講，CFO在現(xiàn)代治理結(jié)構(gòu)中的真正含義，不是其名稱的改變、官位的授予，而是其職責(zé)權(quán)限的取得，在管理中作用的真正發(fā)揮。

CIO：是Chief Information Officer的縮寫，即首席信息官。

釋義：早在上個(gè)世紀(jì)80年代末，世界500強(qiáng)企業(yè)就有30%以上配備的CIO，首席信息官的職責(zé)是負(fù)責(zé)制訂公司信息化的政策與標(biāo)準(zhǔn)，并確定實(shí)施程序與方法，統(tǒng)一領(lǐng)導(dǎo)企業(yè)內(nèi)部信息系統(tǒng)建設(shè)，制定總體規(guī)劃，并協(xié)調(diào)各部門之間的關(guān)系，保證信息流通暢通。隨著首席信息官內(nèi)涵的豐富，現(xiàn)在他們的另一項(xiàng)任務(wù)還包括利用現(xiàn)代化的技術(shù)捕捉收集信息，以實(shí)現(xiàn)信息資源的合理配置。

CTO：是Chief Technology Officer的縮寫，即首席技術(shù)官。

釋義：CTO（首席技術(shù)官）即企業(yè)內(nèi)負(fù)責(zé)技術(shù)的最高負(fù)責(zé)人。這個(gè)名稱在1980年代從美國(guó)開始時(shí)興。起于做很多研究的大公司，如General Electric，AT&T，ALCOA，主要責(zé)任是將科學(xué)研究成果成為盈利產(chǎn)品。1990年代，因計(jì)算機(jī)和軟件公司熱門，很多公司把CTO的名稱給予管理計(jì)算機(jī)系統(tǒng)和軟件的負(fù)責(zé)人。有時(shí)CTO和CIO（ChiefInformationOffi鄄cer信息管理最高負(fù)責(zé)人）是同一個(gè)人（尤其在軟件公司），有時(shí)CTO歸于比較精通科學(xué)技術(shù)的CIO手下。在不同領(lǐng)域的公司，CTO工作性質(zhì)不同；即使在同一領(lǐng)域，工作性質(zhì)也可能大不相同。一般CTO會(huì)有以下責(zé)任：長(zhǎng)期技術(shù)方向（戰(zhàn)略性）、短期技術(shù)方向（戰(zhàn)術(shù)性）、管理研究對(duì)公司經(jīng)營(yíng)活動(dòng)和營(yíng)利的影響、公司中使用的軟件等等。

CHO：是Chief HumanResource Officer的縮寫，即首席人事官。釋義：“二十一世紀(jì)最貴的是什么？人才！”這句話從《天下無(wú)賊》里作為賊頭的葛優(yōu)嘴里說(shuō)出來(lái)很搞笑，然而卻是不折不扣的真理，沒(méi)有人才的國(guó)家就沒(méi)有未來(lái)。但對(duì)于一個(gè)集體來(lái)講，沒(méi)有比人才更重要的東西。而CHO就是經(jīng)?！柏溬u”各種人才的“人販子”。CHO平常的工作就是招聘、培訓(xùn)員工；考核員工業(yè)績(jī)；協(xié)調(diào)員工關(guān)系；為員工提供職業(yè)規(guī)劃---這個(gè)很重要，不同的人有不同的能力和需求，不是每個(gè)技術(shù)人員都想當(dāng)經(jīng)理，也不是每個(gè)管理人員都能搞技術(shù)。

CKO：是Chief Knowledge Officer的縮寫，即首席知識(shí)官。

釋義：20世紀(jì)90年代初，知識(shí)管理還是一個(gè)令人興奮的新概念。某些企業(yè)還設(shè)置了“首席知識(shí)官”（CKO）這一新的行政職位來(lái)主持這方面的工作。某種意義上說(shuō)，CKO是知識(shí)經(jīng)濟(jì)的產(chǎn)物，一般要做如下的工作：結(jié)合企業(yè)的業(yè)務(wù)發(fā)展戰(zhàn)略，率領(lǐng)企業(yè)找到知識(shí)管理的愿景和目標(biāo)；正確定義好企業(yè)的知識(shí)體系并進(jìn)行系統(tǒng)地表達(dá)；推動(dòng)建立合適的IT系統(tǒng)工具以保障“知識(shí)之輪”的運(yùn)轉(zhuǎn)；將知識(shí)管理的流程與業(yè)務(wù)流程緊密融合為一體；建立合適的知識(shí)管理考核與激勵(lì)機(jī)制；營(yíng)造適合知識(shí)管理的信任、共享、創(chuàng)新的文化氛圍。

CMO：是Chief Marketing Officer的縮寫，即首席市場(chǎng)官。

釋義：CMO是指企業(yè)中負(fù)責(zé)市場(chǎng)運(yùn)營(yíng)工作的高級(jí)管理人員，也可稱市場(chǎng)總監(jiān)、主營(yíng)市場(chǎng)的副總經(jīng)理或副總裁等。主要負(fù)責(zé)在企業(yè)中對(duì)營(yíng)銷思想進(jìn)行定位；把握市場(chǎng)機(jī)會(huì)，制定市場(chǎng)營(yíng)銷戰(zhàn)略和實(shí)施計(jì)劃，完成企業(yè)的營(yíng)銷目標(biāo)；協(xié)調(diào)企業(yè)內(nèi)外部關(guān)系，對(duì)企業(yè)市場(chǎng)營(yíng)銷戰(zhàn)略計(jì)劃的執(zhí)行進(jìn)行監(jiān)督和控制；負(fù)責(zé)企業(yè)營(yíng)銷組織建設(shè)與激勵(lì)工作。

公司職位簡(jiǎn)稱表CEO,CFO,COO,CBO,CCO,CDO,CHO,CIO,CKO,CMO,CNO,CPO 首席品牌官【CBO】 chief brand officer 首席文化官【CCO】 Chief Cultural Officer 開發(fā)總監(jiān) 【CDO】 chief Development officer 首席執(zhí)行官【CEO】 Chief Executive officer 首席財(cái)務(wù)官【CFO】 Chief finance officer 人事總監(jiān) 【CHO】 Chief Human resource officer 首席知識(shí)官 知識(shí)主管 【CKO 】 Chief Knowledge 首席信息官【CIO】 chief information officer 首席知識(shí)官【CKO】 chief knowledge officer 首席市場(chǎng)官【CMO】 chief Marketing officer 首席談判官【CNO】 chief Negotiation officer 首席營(yíng)運(yùn)官【COO】 chief Operation officer 公關(guān)總監(jiān) 【CPO】 chief Public relation officer 質(zhì)量總監(jiān) 【CQO】 chief Quality officer 銷售總監(jiān) 【CSO】 chief Sales officer 首席技術(shù)官【CTO】 chief Technology officer 評(píng)估總監(jiān) 【CVO】 chief Valuation officer

第五篇：企業(yè)管理經(jīng)濟(jì)管理專業(yè)名詞

企業(yè)管理/經(jīng)濟(jì)管理專業(yè)名詞

ABC Classification ABC分類法

Activity-Based Costing 業(yè)務(wù)量成本法/作業(yè)成本法

ACRS(Accelerated cost recovery system)快速成本回收制度

Action Message 行為/措施信息

AIS(Accounting information system)會(huì)計(jì)信息系統(tǒng)

Allocation 已分配量

Anticipated Delay Report 拖期預(yù)報(bào)

A/P(Accounts Payable)應(yīng)付帳款

APICS(American Production & Inventory Control Society)美國(guó)生產(chǎn)及庫(kù)存控制協(xié)會(huì)AQL(Acceptable quality Level)可接受質(zhì)量水平

A/R(Accounts Receivable)應(yīng)收帳款

Automatic Rescheduling 自動(dòng)重排產(chǎn)

Available To Promise(APT)可簽約量

Backflush 倒沖法

Backlog 未完成訂單/未結(jié)訂單

Back Scheduling 倒序排產(chǎn)

BE analysis(Break-even analysis)盈虧臨界點(diǎn)分析，保本分析

Bill of Material(BOM)物料清單

Business Plan 經(jīng)營(yíng)規(guī)劃

B/V(Book value)帳面價(jià)值

Capacity Requirements Planning(CRP)能力需求計(jì)劃

CBA(Cost-benefit analysis)成本效益分析

CEO 首席執(zhí)行官

CFO(Chief Financial Officer)財(cái)務(wù)總裁

Closed Loop MRP 閉環(huán)物料需求計(jì)劃

CPM(Critical path method)關(guān)鍵路線法

CPP accounting(Constant purchasing power accounting)不變購(gòu)買力會(huì)計(jì)

Cumulative Lead Time 累計(jì)提前期

Cycle Counting 周期盤點(diǎn)

Demand 需求

Demand Management 需求管理

Demonstrated Capacity 實(shí)際能力

Dependent Demand 非獨(dú)立需求

DFL(Degree of financial leverage)財(cái)務(wù)杠桿系數(shù)

Direct-deduct Inventory Transaction Processing 直接增減庫(kù)存法

Dispatch List 派工單

DOL(Degree of operating leverage)經(jīng)營(yíng)杠桿系數(shù)

ELS(Economic lot size)經(jīng)濟(jì)批量

EOQ(Economic order quantity)經(jīng)濟(jì)訂貨批量

FIFO(Fist-in,Fist-out)先進(jìn)先出法

Firm Planned Order 確認(rèn)計(jì)劃訂單

FISH/LIFO(Fist-in,Still-here)后進(jìn)先出法

Fixed Order Quantity 固定訂貨批量法

Flow Shop 流水車間

Focus Forecasting 集中預(yù)測(cè)

Full Pegging 完全跟蹤

Generally Accepted Manufacturing Practices 公認(rèn)生產(chǎn)管理原則

Independent Demand 獨(dú)立需求

Inpu/Output Control 投入/產(chǎn)出控制

Interplant Demand 廠際需求

Inventory Turnover 庫(kù)存周轉(zhuǎn)次數(shù)

Item 物料項(xiàng)目

Item Record 項(xiàng)目記錄

Job Shop 加工車間

Just-in-time(JIT)準(zhǔn)時(shí)制生產(chǎn)

Lead Time 提前期

Level 層

Load 負(fù)荷

Lot for Lot 按需訂貨法

LP(Linear programming)線性規(guī)劃

Machine Loading 機(jī)器加載

Make-to-order Product(MTO)面向訂單生產(chǎn)的產(chǎn)品

Make-to-stock Product(MTS)面向庫(kù)存生產(chǎn)產(chǎn)品

Manufacturing Resource Planning(MRP II)制造資源計(jì)劃

Master Production Schedule(MPS)主生產(chǎn)計(jì)劃

Material Requirements Planning(MRP)物料需求計(jì)劃

MBO(Management by objective)目標(biāo)管理

Net Change MRP 凈改變式物料需求計(jì)劃

Net Requirements 凈需求

Oliver Wight MRP-II理論的創(chuàng)始人

On-hand Balance 現(xiàn)在庫(kù)存量

Open Order 未結(jié)訂單/開放訂單

Order Entry 訂單輸入

Order Promising 訂貨承諾

Pegging 反查

Picking 領(lǐng)料/提貨

Picking List 領(lǐng)料單

Planned Order 計(jì)劃訂單

Post-deduct Inventory Transaction Processing(Backflush)后減庫(kù)存處理法/倒沖法Pre-deduct Inventory Transaction Processing 前減庫(kù)存處理法

Production Planning 生產(chǎn)規(guī)劃編制

Projected Available Balance 預(yù)計(jì)可用庫(kù)存

Gueue 隊(duì)列

Gueue Time 排隊(duì)時(shí)間

Regeneration MRP 重生成式物料需求計(jì)劃Rescheduling Assumption 重排假設(shè)

Resource Requirement Planning 資源需求計(jì)劃Rough-cut Capacity Planning 粗能力計(jì)劃Routing 工藝路線

Safety Stock 安全庫(kù)存

Safety Time 保險(xiǎn)期

Scheduled Receipt 預(yù)計(jì)入庫(kù)量

Scrap Factor 殘料率/廢品系數(shù)

Service Parts 維修件

Shop Floor Control 車間作業(yè)管理

Shrinkage Factor 損耗系數(shù)

Time Bucket 時(shí)間段

Time Fence 時(shí)界

VE(value engineering)價(jià)值工程

Vendor Scheduling 采購(gòu)計(jì)劃法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基預(yù)算Zero Inventories 零庫(kù)存