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（1）目标mission/ objective集体目标group objective内部环境internal environment外部环境external environment计划planning组织organizing人事staffing领导leading控制controlling步骤process原理principle方法technique经理manager总经理general manager行政人员administrator主管人员supervisor企业enterprise商业business产业industry公司company效果effectiveness效率efficiency企业家entrepreneur权利power职权authority职责responsibility科学管理scientific management现代经营管理modern operational management行为科学behavior science生产率productivity激励motivate 动机motive法律law法规regulation经济体系economic system管理职能managerial function产品product管理学必备英语词汇服务service利润profit满意satisfaction归属affiliation尊敬esteem自我实现self-actualization人力投入human input盈余surplus收入income成本cost资本货物capital goods机器machinery设备equipment建筑building存货inventory（2）经验法the empirical approach人际行为法the interpersonal behavior approach集体行为法the group behavior approach协作社会系统法the cooperative social systems approach社会技术系统法the social-technical systems approach决策理论法the decision theory approach数学法the mathematical approach系统法the systems approach随机制宜法the contingency approach管理任务法the managerial roles approach经营法the operational approach人际关系human relation心理学psychology态度attitude压力pressure冲突conflict招聘recruit鉴定appraisal选拔select培训train报酬compensation授权delegation of authority协调coordinate业绩performance考绩制度merit system管理学必备英语词汇表现behavior下级subordinate偏差deviation检验记录inspection record误工记录record of labor-hours lost销售量sales volume产品质量quality of products先进技术advanced technology顾客服务customer service策略strategy结构structure(3)领先性primacy普遍性pervasiveness忧虑fear忿恨resentment士气morale解雇layoff批发wholesale零售retail程序procedure规则rule规划program预算budget共同作用synergy大型联合企业conglomerate资源resource购买acquisition增长目标growth goal专利产品proprietary product竞争对手rival晋升promotion管理决策managerial decision商业道德business ethics有竞争力的价格competitive price供货商supplier小贩vendor利益冲突conflict of interests派生政策derivative policy开支帐户expense account批准程序approval procedure病假sick leave休假vacation工时labor-hour机时machine-hour资本支出capital outlay现金流量cashflow工资率wage rate税收率tax rate股息dividend现金状况cash position资金短缺capital shortage总预算overall budget资产负债表balance sheet可行性feasibility投入原则the commitment principle投资回报return on investment生产能力capacity to produce 实际工作者practitioner最终结果end result业绩performance个人利益personal interest福利welfare市场占有率market share创新innovation生产率productivity利润率profitability社会责任public responsibility董事会board of director组织规模size of the organization组织文化organizational culture目标管理management by objectives评价工具appraisal tool激励方法motivational techniques控制手段control device个人价值personal worth优势strength弱点weakness机会opportunity威胁threat个人责任personal responsibility顾问counselor 定量目标quantitative objective定性目标qualitative objective可考核目标verifiable objective优先priority工资表payroll （4）策略strategy政策policy灵活性discretion多种经营diversification评估assessment一致性consistency应变策略consistency strategy公共关系public relation价值value抱负aspiration偏见prejudice审查review批准approval主要决定major decision分公司总经理division general manager资产组合距阵portfolio matrix明星star问号question mark现金牛cash cow赖狗dog采购procuremen人口因素demographic factor地理因素geographic factor公司形象company image产品系列product line合资企业joint venture破产政策liquidation strategy紧缩政策retrenchment strategy战术tactics(5)追随followership个性individuality性格personality安全safety自主权latitude悲观的pessimistic静止的static乐观的optimistic动态的dynamic灵活的flexible抵制resistance敌对antagonism折中eclectic(6)激励motivation潜意识subconscious地位status情感affection欲望desire压力pressure满足satisfaction自我实现的需要needs for self-actualization尊敬的需要esteem needs归属的需要affiliation needs安全的需要security needs生理的需要physiological needs维持maintenance保健hygiene激励因素motivator概率probability强化理论reinforcement theory反馈feedback奖金bonus股票期权stock option劳资纠纷labor dispute缺勤率absenteeism人员流动turnover奖励reward(7)特许经营franchise热诚zeal信心confidence鼓舞inspire要素ingredient忠诚loyalty奉献devotion作风style品质trait适应性adaptability进取性aggressiveness热情enthusiasm毅力persistence人际交往能力interpersonal skills行政管理能力administrative ability智力intelligence专制式领导autocratic leader民主式领导democratic leader自由放任式领导free-rein leader管理方格图the managerial grid工作效率work efficiency服从obedience领导行为leader behavior支持型领导supportive leadership参与型领导participative leadership指导型领导instrumental leadership成就取向型领导achievement-oriented leadership个性individuality 性格personality 安全safety 自主权latitude 悲观的pessimistic 静止的static 乐观的optimistic 动态的dynamic灵活的fle个性individuality 性格personality 安全safety 自主权latitude 悲观的pessimistic 静止的static 乐观的optimistic 动态的dynamic灵活的flexible 抵制resistance 敌对antagonism 折中eclectic 激励motivation 潜意识subconscious 地位status 情感affection 欲望desire 压力pressure 满足satisfaction自我实现的需要needs for self-actualization 尊敬的需要esteem needs 归属的需要affiliation needs 安全的需要security needs 生理的需要physiological needs 维持maintenance 保健hygiene 激励因素motivator 概率probability 强化理论reinforcement theory 反馈feedback 奖金bonus 股票期权stock option 劳资纠纷labor dispute 缺勤率absenteeism 人员流动turnover 奖励reward 特许经营franchise 热诚zeal 信心confidence 鼓舞inspire 要素ingredient忠诚loyalty 奉献devotion 作风style 品质trait适应性adaptability 进取性aggressiveness 热情enthusiasm毅力persistence 人际交往能力interpersonal skills 行政管理能力administrative ability 智力intelligence 专制式领导autocratic leader 民主式领导democratic leader 自由放任式领导free-rein leader 管理方格图the managerial grid 工作效率work efficiency 服从obedience 领导行为leader behavior 支持型领导supportive leadership 参与型领导participative leadership 指导型领导instrumental leadership成就取向型领导achievement-oriented leadership目标mission/ objective 内部环境internal environment 外部环境external environment集体目标group objective 计划planning 组织organizing人事staffing目标mission/ objective 内部环境internal environment 外部环境external environment集体目标group objective 计划planning 组织organizing人事staffing 领导leading 控制controlling步骤process 原理principle 方法technique经理manager 总经理general manager 行政人员administrator主管人员supervisor 企业enterprise 商业business产业industry 公司company 效果effectiveness效率efficiency 企业家entrepreneur 权利power职权authority 职责responsibility 科学管理scientific management 现代经营管理modern operational management 行为科学behavior science生产率productivity 激励motivate 动机motive法律law 法规regulation 经济体系economic system管理职能managerial function 产品product 服务service利润profit 满意satisfaction 归属affiliation尊敬esteem 自我实现self-actualization 人力投入human input盈余surplus 收入income 成本cost 资本货物capital goods机器machinery 设备equipment 建筑building 存货inventory经验法the empirical approach 人际行为法the interpersonal behavior approach集体行为法the group behavior approach 协作社会系统法the cooperative social systems approach社会技术系统法the social-technical systems approach 决策理论法the decision theory approach数学法the mathematical approach 系统法the systems approach随机制宜法the contingency approach 管理任务法the managerial roles approach经营法the operational approach 人际关系human relation心理学psychology 态度attitude 压力pressure 冲突conflict招聘recruit 鉴定appraisal 选拔select 培训train报酬compensation 授权delegation of authority 协调coordinate 业绩performance考绩制度merit system 表现behavior 下级subordinate 偏差deviation检验记录inspection record 误工记录record of labor-hours lost 销售量sales volume产品质量quality of products 先进技术advanced technology 顾客服务customer service 策略strategy 结构structure 领先性primacy 普遍性pervasiveness 忧虑fear 忿恨resentment 士气morale 解雇layoff批发wholesale 零售retail 程序procedure 规则rule规划program 预算budget 共同作用synergy 大型联合企业conglomerate 资源resource 购买acquisition 增长目标growth goal 专利产品proprietary product 竞争对手rival 晋升promotion 管理决策managerial decision 商业道德business ethics 有竞争力的价格competitive price 供货商supplier 小贩vendor 利益冲突conflict of interests 派生政策derivative policy 开支帐户expense account 批准程序approval procedure病假sick leave 休假vacation 工时labor-hour 机时machine-hour 资本支出capital outlay 现金流量cash flow 工资率wage rate 税收率tax rate 股息dividen病假sick leave 休假vacation 工时labor-hour 机时machine-hour 资本支出capital outlay 现金流量cash flow 工资率wage rate 税收率tax rate 股息dividend 现金状况cash position 资金短缺capital shortage总预算overall budget 资产负债表balance sheet 可行性feasibility 投入原则the commitment principle 投资回报return on investment 生产能力capacity to produce 实际工作者practitioner 最终结果endresult 业绩performance个人利益personal interest 福利welfare 市场占有率market share 创新innovation 生产率productivity 利润率profitability社会责任public responsibility 董事会board of director 组织规模size of the organization 组织文化organizational culture 目标管理management by objectives 评价工具appraisal tool 激励方法motivational techniques 控制手段control device 个人价值personal worth 优势strength 弱点weakness 机会opportunity 威胁threat 个人责任personal responsibility 顾问counselor 定量目标quantitative objective 定性目标qualitative objective 可考核目标verifiable objective 优先priority 工资表payroll 策略strategy 政策policy 灵活性discretion 多种经营diversification 评估assessment 一致性consistency应变策略consistency strategy 公共关系public relation 价值value 抱负aspiration 偏见prejudice 审查review 批准approval 主要决定major decision 分公司总经理division general manager 资产组合距阵portfolio matrix 明星star 问号question mark 现金牛cash cow 赖狗dog 采购procurement 人口因素demographic factor 地理因素geographic factor 公司形象company image产品系列product line 合资企业joint venture 破产政策liquidation strategy紧缩政策retrenchment strategy 战术tactics 追随followership。