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ABC ANALYSIS存货价值控制ABC分析 |
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Application of Pareto's Law, or the 80/20 rule. ABC analysis, as related to inventory, is simply a determination of the relative ratios between the number of items and the dollar value of the items purchased repetitively for stock. In most organizations, 5-10% of the items ("A" items) account for 75-80% of the investment; the next 15-20% of the items ("B" items) account for 20-25% of the investment; and the remaining 75-80% of the items ("C" items) account for 5-10% of the investment. Inventories should be managed accordingly, with more emphasis placed on the strategic management of the "A" items.
ABC分析是应用柏拉图定律，或80/20的比例原则，将经常性存货计算出每一项目佔总存货项目，以及总存货金额的比例。一般而言，5–10%的项目(称为A项目)佔总存货金额的75–80%，20–25%的项目(称为B项目)佔总存货金额的15–20%，而70–75%的项目(称为C项目)佔总存货金额的5–10%。存货必须依照其所佔之不同比例来管理，并应将重点放在A项目的策略管理上。更恰当一点的描述应该是「重大的采购金额(80%)，是发生在主要的少数项目(20%)上面」。其主要的目的是在帮助管理者确认，那些采购项目才是值得投注努力，而能获得更高更大的效益，也在协助采购进行重点式的管理，而非鉅细靡遗的参与。 |
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ABSOLUTE ADVANTAGE 绝对利益 |
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A competitive strength enjoyed by a country as a result of a natural endowment that other countries do not have.
一个国家因为具有优于其他国家之天然资源，所产生的竞争优势。假设今有甲 、乙两贸易国，并以生产A、B两商品而言，等量资本投注在甲国生产A商品的劳动生产 力，高于乙国生产A商品的劳动生产力，那么甲国则具有生产此A商品的「绝对利益」。 |
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ACCEPTANCE TESTING 允收抽样 |
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A statistical quality control technique used to evaluate the overall condition of a given lot by inspecting only a portion or sample of the lot.
#207: Develop measurements for quality improvement and target setting (e.g., "best in class" benchmarks).; C.P.M. Module: 2
一种统计品管的方法，藉由检验特定批量中的一部份或样本，来评估其总体品质的情况。抽样可以依据前批或前数批检验结果进行加严或放宽，针对人力物力可有效运用。 |
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ACCEPTANCE 接受 |
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The intentional indication of an offeree to be bound by the terms of an offer.
受报价者展示其承认报价者条款约束力的意图。 |
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ACCESSORIAL CHARGES 附属费用 |
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Costs that carriers may charge in addition to the transportation cost. They include single shipment, inside delivery, notification, and storage and redelivery charges.
运输公司在运输成本之外，所附加的费用，包括单次运送，内部交付，运送通知，以及储存与转运的费用。 |
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ACCOUNTING SYSTEM 会计系统 |
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The combination of records and procedures that discover, record, classify, and report information about the financial position and operations of an organization.
公司透过纪录与程序的结合来，揭露，纪录，分类，及报告其财务状况与营运情况。 |
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ACCREDITED PURCHASING PRACTITIONER (A.P.P.)认可的采购从业人员 |
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In 1996, NAPM created the Accredited Purchasing Practitioner program to promote purchasing professionalism among entry-level buyers as well as persons outside of the purchasing/supply management function with full or partial procurement responsibilities. The A.P.P. designation is awarded upon fulfillment of specified requirements: (1) completion of the A.P.P. examination and (2) two years of work experience, or one year of work experience plus an associate degree). Experience must include purchasing/supply management responsibility that is professional (rather than clerical) in scope and can be a secondary part of the applicant's job responsibilities. Reaccreditation is required every five years. Those who are eligible can use the A.P.P. as a step toward earning their C.P.M. designation.
NAPM于1996年建立认可的采购从业人员计划，来提昇新进采购，以及从事採购/供应管理以外的工作，但承担全部或部份采购责任的採购专业技能。A.P.P.认证的要求为：(1) 通过A.P.P.测验 (2) 两年工作经验，或一年工作经验加上相关学歷。工作经验必须包括采购/供应管理的专业(而非文书人员)，可以是申请者的第二个职责。A.P.P.需要每五年进行重新认证一次，可以当作是一个为想要取得C.P.M.认证采购经理的准备步骤。 |
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ACCULTURATION 文化适应 |
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The process of becoming familiar with another culture.
熟另一种文化的过程。 |
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ACKNOWLEDG-MENT 承认书 |
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A communication (written or electronic) used to inform the buyer that the supplier has accepted a purchase order. An acknowledgment creates a bilateral contract, as long as the terms of the acknowledgment are not substantively different from those of the purchase order.
#113: Prepare and/or issue contracts/purchase orders.; C.P.M. Module: 1
供应商用来通知接受买方订单的单据。只要承认书中的条件与买方订单所载没有实质上的差异，承认书即代表着双边协定的达成。 |
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ACQUISITION COST 取得成本 |
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In the context of economic order quantity (EOQ) analysis, acquisition cost includes all costs associated with generating and processing an order and its related paperwork. In a broader management sense, acquisition costs are the sum of the ordering, transporting, handling, and all inventory holding costs associated with the acquisition of a material.
在经济订购量(E.O.Q.)分析里，「取得成本」包含了产生及处理订单所有花费的成本，以及其相关的文书作业。从管理的广义角度来看，「取得成本」则是与取得物料相关的订购、运输、搬运、及所有存货持有成本的成本总和。 |
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