[企业管理]CPSM词汇表.doc

前言2010年开始准备考CPSM证书，三场考试都是一次过，2011年证书到手。其间一年半时间，全职工作业余时间学习。买的学习资料是按最低配置来的，事实证明：不需要买其它阅读材料。我看得很慢，但是比较细，边看边做笔记，其中一些就汇编成了CPSM词汇表。48CPSM GlossaryContentsA24B3C4D8E9F10G12H12I13J14K14L14M16N17O17P18Q20R20S22T26U27V28W28X29Y29Z29AABC: activity-based costing is a cost management method for attributing indirect costs to the activities that drive cost. 作业成本法ABC classification/ranking: is a method of grouping/ranking items held in inventory enabling particular attention to be given to those that, if incorrectly managed, will be most damaging to the effectiveness or the efficiency of an operation. /doc/1O18-ABCclassification.htmlAcceptance criteria: define the specifications the product or service must meet upon delivery in order to be accepted and paid for by the customer.Acceptance sampling: is a statistical quality control technique used in deciding to accept or reject a shipment of input or output.Acceptance testing: are test procedures that lead to formal acceptance of a new or changed product, process or system.Acknowledgement: is a communication used to inform the buyer that the supplier has accepted a purchase order. Activity network diagram: also known as a PERT diagram, is used in controlling projects.Actual authority: is imparted from the principal to the agent. (see also Apparent authority)Administrative Planning: concerns the logistics of getting people and information in place for the negotiations.Ad valorem: is a customs duty imposed on the basis of the monetary value of the taxed item, expressed as a percentage of that value.AIIR: all injury incident rate 工伤总发生率Agency: is the legal relationship that exists between two parties by which one (the agent) is authorized to perform or transact specified business activities for the other (the principal). Agent: is a person or organization authorized to act for another person or organization (the principal) in prescribed dealings with a third party.Agreement: is the bargain of the parties in fact as found in their language or by implication from other circumstances including course of dealing or usage of trade or course of performance.AGVS: automated-guided vehicle systemsAlliance: is a close relationship between a buyer and a supplier to attain some advantages from each other in a positive way. (see Strategic partnering)Amortization: is the recovery of the investment on (intangible) capital investment over time by expensing a portion in each financial period. The formula of calculation is as following: Initial Cost / Useful Life = Amortization per Year. /accounting/basic-amortization.asp (see depreciation)ANSI: American National Standards Institute is a private non-profit organization that oversees the development of voluntary consensus standards for products, services, processes, systems, and personnel in the United States. /wiki/American_National_Standards_InstituteAnton: is a tool of visual management, originating from the Japanese for “lamp”.AON: activity on node is a project management term that refers to a precedence diagramming method which uses boxes to denote schedule activities. /definitions/a/activity-on-node/AOP: Annual Operations Plan acts as the companys annual target in terms of sales and supply. (see S&OP)Apparent authority: is a type of authority created in an agency relationship when a principal permits an individual to operate in a fashion that allows third parties to believe that the individual is an authorized agent of the principal.Appraisal costs: are the costs associated with activities designed to ensure product or service conformance.Approved suppliers: are those suppliers that meet an organizations selection criteria and have been added to the approved list. (see also preferred suppliers, etc.)AQL: accepted quality level represents the process limit of a measured attribute averaged from a series of satisfactory lots.ARIMA: auto-regressive integrated moving averageARMA: autoregressive and moving average, in statistics and signal processing, sometimes called Box-Jenkins models, are typically applied to auto correlated time series data.ASEAN: Association of South East Asian Nations 东南亚国家联盟（东盟）ASN: advance shipping noticeAS/RS: automated storage/retrieval systemAssets: are anything of economic value: tangible such as real estate or cash; intangible such as a brand, trademark or patent.Asset management: also know as property management, equipment management, or inventory control, involves maintaining an accurate accounting of assets, properly identifying each asset and asset recovery. It is the process of tracking fixed assets that an organization owns and has listed on its balance sheet. (see inventory management)Asset recovery: is the re-employment, reuse, recycling or regeneration of something of value that is no longer needed for its original intent.ASTM: American Society for Testing and MaterialsAverage costing: assigns an inventory value for an item at the average cost paid. (see FIFO, LIFO)AWP: annual work plan is a document used in contract administration and provides the initial definition of tasks to be performed during the budget year and a schedule fro all of the component tasks.Auction: is a type of public sale where the goods are sold to the highest bidder.Audit: is a structured process to ascertain whether an organization, process or products meets an agreed upon standard. It is a comprehensive periodic examination of an organizations activities. It looks at organizational policies and procedures and adherence to them. Being an after-the-fact control, it focuses more on adherence to policies and procedures than on achievement of business performance goals. Average forecast error: equals the actual demand minus forecast demand.BBalance of payments: is an accounting record of a nations transactions with all other nations during a specific time period, usually one year. It is a measure for the difference in the flows of funds in and out of a nations boundaries. Balance of trade: is the difference between the value of a nations exports to all other countries and the value of all imports from all other countries over a given time period. Balance sheet: shows the financial position of an organization at a given point in time, as a reflection of what the organization owns (assets) and what it owes (liabilities).Barcode: is an optical machine-readable representation of data, which shows certain data on certain products.Barter: is the act of trading goods and services between two or more parties without the use of money. /terms/b/barter.asp It can be used in countertrade arrangements. 易货贸易BATNA: best alternative to a negotiated agreement谈判协议最佳替代方案BEA: Bureau of Economic Analysis (of US Department of Commerce) 经济分析局Behavior-based contract: focuses on monitoring the behavior of the agent to guard against moral hazard. It is preferred when there is a risk that the agent may shirk his or her contractual obligations. /13273341-1.htmlBenchmark: is a standard or point of reference used in measuring or judging an organizations performance, according to selected criteria.Benchmarking: is defined as the search for industry best practices that lead to superior performance. (see scorecard)Bid bond: guarantees that if the order is awarded to a specific bidder, that bidder will accept the contract and the contracts obligations. 投标保函Bilateral contract: is one in which both of the contracting parties make promises to each other. 双向合同Bill of exchange/draft: is a document drawn by the seller on the buyer, instructing the buyer to pay the amount of the purchase under specified circumstances. 汇票Black box sourcing: Blanket agreement: is typically used to fulfill anticipated repetitive needs for supplies or services. 一揽子协议Blanketing: is designed to get all the issues on the table at the beginning of the negotiation. It is the opposite of Salami.BLS: Bureau of Labor StatisticsBMPs: best management practicesBogey: is standard of performance set up as a mark to be attained. A negotiator using the bogey tactic blames the negotiation position on a standard set by a third party or a situation beyond the negotiators control. BOM: bill of material is a list of raw materials, sub-assemblies, intermediate assemblies, sub-components, components, parts and the quantities of each needed to manufacture an end product. /wiki/Bill_of_materialsBond: is a written instrument executed by a bidder or contractor (i.e., the principal) and a second party (i.e., the surety) to ensure fulfillment of the principals obligation to a third party.Book value: is calculated on the assets original value less the accumulated depreciation to date.Bottleneck items: are low-value, high-risk products with customized specifications and technologies.Box-Jenkins: is a heuristic whose goal is to find a mathematical formula that will approximately generate the historical demand patterns in a time series.Bracketing: Brainstorming: is a technique to develop alternative solutions through an unrestrained exchange of ideas. 头脑风暴Breakeven volume: is to divide total fixed costs by unit contribution. 盈亏平衡量BSC: balanced scorecard is a strategic performance management tool developed by Kaplan and Norton that links performance measures to each other and to the organizations vision and strategy.Budget: is a financial plan that covers a specified period (usually one year). 预算Bullwhip effect: is an observed phenomenon in forecast-driven distribution channels: demand variability increases as one moves up the supply chain away from the retail customer, and small changes in consumer demand can result in large variations in orders placed upstream. 牛鞭效应Business case: is a structured proposal for business improvement that functions as a decision package for organizational decision-makers.Business continuity plan: details how an organization will resume the partially or completely interrupted critical functions within a specified time following a disaster or other disruption. 业务持续性计划Business cycle: refers to the swings in the economy. Business process: is a set of logically related tasks performed to achieve a defined business outcome. Daven ports (1990) Buyers market: a market featured by supply exceeding demand. 买方市场Buying to (current) requirements: means advance purchases for use in the next three weeks to three months to cover forward visibility of need. 满足当期需求采购CCapability: refers to a suppliers experience and expertise, which verifies it is qualified within its area and has performed successfully for an extended period of time for other organizations. (see capacity)Capacity: refers to a suppliers ability to fulfill customer requirements at a high level, and do so while simultaneously working with other customers. (see capability)Capacity utilization: refers to the extent to which an organization, an industry or a nation uses its installed facilities. Capital budget: is a financial plan specifying the amount of money to be spent on plant, equipment and other long-term assets used for the operation of the organization, involving both short- and long-range expenditures. Its primary purpose is to provide a formal summary of future plans for acquiring facilities and/or equipment. 资本预算Capital equipment: is equipment used to manufacture a product, provide a service or used to sell, store and deliver merchandise. This equipment has also an extended life.Carrying costs: also called inventory holding costs, are the costs associated with having inventory available, including the opportunity cost of invested funds; storage and handling costs; and taxes, insurance, shrinkage and obsolescence-risk costs. 持有成本Cash commodity: is an actual commodity that is under a contract for the purchase or sale and delivery of the commodity at some future date. Cash flow: is the movement of money through an organization. 现金流Cash-flow budget: links budgeted expenditures to revenue in each budgetary period. What can be spent is a function of what revenue is received. Funds are made available as expenditures are required. It is useful when tight cash controls are necessary. Caucus: is a planned or unplanned break in negotiations that gives the negotiation team an opportunity to discuss its strategy, tactics or progress before proceeding. （谈判期间一方要求的）暂停Cause-and-effect diagram: (also called Ishikawa diagram or fishbone diagram) is diagram that shows the causes of a certain event. /wiki/Ishikawa_diagramCCR: Central Contractor RegistrationCentralized buying: is an organizational policy and structure in which the authority and responsibility for most supply related functions and decisions are assigned to a central organization.Central tendency: refers to the “middle” value or perhaps a typical value of the data, and is measured using the mean, median, or mode. /stats/centralten/CERCLA: Comprehensive Environmental Response, Compensation and Liability Act regulates the clean-up of releases of hazardous substances into the environment and clean-up of inactive, contaminated waste sites. 综合环境反应、赔偿和责任法Certified supplier: is the one who has completed a certification process that qualifies them to provide a certain product or service, usually by integrating the quality control system with that of buying organization.CFR: Code of Federal RegulationsCGSB: Canadian General Standards BoardChange management: involves making changes in a planned or systematic fashion through the use of methods, models and practices common to the multi-disciplinary body of knowledge surrounding the task of managing planned or unplanned change.Check sheet: is a data-gathering tool that can be used in forming a histogram.Chi-square goodness of fit test: is applied when you have one categorical variable from a single population and is used to determine whether sample data are consistent with a hypothesized distribution. /AP-Statistics-4/Goodness-Of-Fit.aspx?Tutorial=APCIEL: Center for International Environmental Law is a source for international environmental information.CIP: continuous improvement process is an ongoing effort to improve products, services, or processes. /wiki/Continuous_improvement_process (see Kaizen)CISG: United Nations Convention on Contracts for the International Sale of Goods is a treaty governing international sales transactions. 联合国国际货物销售合同公约Claim: refers to the right asserted by a plaintiff to payment or for an equitable remedy, such as specific performance of a contract.Closed economy: is one in which a country severely limits trade with the outside world and relies on its own resources to support production and trade.CLP: center-led procurement/buying centralizes strategic direction while delegates execution (transactional activities) to local business units. It is a type of hybrid structure and allows to leverage the full corporate spend.CMM: capability maturity model is an appraisal process that was developed to measure and improve an organizations critical core capabilities. (see SCAMPI)CMMI: capacity maturity model-integration is a process improvement approach that provides organizations with the essential elements of effective processes. (see SCAMPI)CMMM: contract management maturity model, measures an organizations contract management process capability against the five levels of CMM and then uses the evaluation as a guide to continuously improve process capability.COFC: container on freight carCOGS: cost of goods sold is the amount of direct materials, direct labor, and allocated overhead associated with products sold during a given period of time, determined in accordance with Generally Accepted Accounting Principles (GAAP). /digital/glossary/glossary.aspCoincident indicator: is a measure of economic activity that changes concurrently with a change in the business cycle. (see also Leading indicator, Lagging indicator) 同步指标Collusion: is a secret agreement to operate in a fraudulent or deceitful manner. 共谋Collusive bidding/offer: suppliers act together to “fix” their bids in a collectively advantageous manner and thus eliminate genuine competition in bidding. 供应商勾结围标报价Co-located engineering: exists when engineers from the buying and supplying organizations are located together so they pool their skills to develop better solutions and resolve problems or issues as they occur.Commercial bribery: is giving cash, gifts or other types of favors in exchange for the award of business, favors or influencing the behavior of another party. 商业贿赂Commercial laws: also known as business law, governs activities involved in business and commerce (contracting, hiring and manufacturing and sales of consumer goods). 商法Commission house: is a brokerage or merchant firm which buys and sells future contracts for customer accounts. /terms/c/commissionhouse.asp 证券经纪公司Commodity: refers to any goods or service that is bought and sold in any trading arena. 商品Commodity council: brings together a cross-functional and/or multi-division team to select suppliers, negotiate contracts, and monitor performance for a particular commodity or category. Commodity purchasing: uses cross-functional and/or multi-division teams to source and manage a particular commodity range or category of purchases.Common law system: is a legal system based on the English tradition of a limited body of written law, emphasizing usage and custom as the basis for case outcomes, w