物流供应链管理辞典

SUPPLYCHAINVISIONSLOGISTICSTERMSandGLOSSARYUpdatedOctober2003Definitionscompiledby:KateVitasekSupplyChainVisionsBellevue,WashingtonPleasenote:TheCouncilofLogisticsManagementdoesnottakeresponsibilityforthecontentofthesedefinitions,nordoestheCouncilendorsetheseasofficialdefinitionsexceptasnoted.AABB:SeeActivityBasedBudgetingABC:SeeActivityBasedCostingABCClassification:Classificationofagroupofitemsindecreasingorderofannualdollarvolumeorothercriteria.ThisarrayisthensplitintothreeclassescalledA,B,andC.TheAgrouprepresents10–20%bynumberofitemsand50–70%byprojecteddollarvolume.Thenextgrouping,B,representsabout20%oftheitemsandabout20%ofthedollarvolume.TheCclasscontains60–70%oftheitemsandrepresentsabout10–30%ofthedollarvolume.ABCCosting:SeeActivityBasedCostingABCInventoryControl:Aninventoryc