Conceptos De Logistica

SUPPLY CHAIN and LOGISTICS
TERMS and GLOSSARY
Updated October 2006
Definitions compiled by:
Kate Vitasek
Supply Chain Visions
www.scvisions.com
Bellevue, Washington
Please note: The Council of Supply Chain Management Professionals (CSCMP) does not take responsibility for the content of these definitions,
nor does CSCMP endorse these as official definitions except as noted.
Page 1 of 167A
Abandonment: The decision of a carrier to give up or to discontinue service over a route. Railroads
must seek ICC permission to abandon routes.
ABB: See Activity Based Budgeting
ABC: See Activity Based Costing
ABC Classification: Classification of a group of items in decreasing order of annual dollar volume or
other criteria. This array is then split into three classes called A, B, andC. The A group represents 10
to 20% by number of items, and 50 to 70% by projected dollar volume. The next grouping, B,
represents about 20% of the items and about 20% of the dollar volume. The C-class contains 60 to
70% of the items, and represents about 10 to 30% of the dollar volume.
ABC Costing: See Activity Based Costing
ABC Inventory Control: An inventory control approach based on theABC volume or sales revenue
classification of products (A items are highest volume or revenue, C—or perhaps D—are lowestvolume
SKUs).
ABC Model: In cost management, a representation of resource costs during a time period that are
consumed through activities and traced to products, services, and customers or to any other object
that creates a demand for the activity to be performed.
ABC System:In cost management, a system that maintains financial and operating data on an
organization’s resources, activities, drivers, objects and measures. ABC models are created and
maintained within this system.
ABI: See Automated Broker Interface.
ABM: See Activity Based Management
Abnormal Demand: Demand in any period that is outside the limits established by management
policy. This demand maycome from a new customer or from existing customers whose own demand
is increasing or decreasing. Care must be taken in evaluating the nature of the demand: is it a volume
change, is it a change in product mix, or is it related to the timing of the order? Also see: Outlier
ABP: See Activity Based Planning
Absorption Costing: In cost management, an approach to inventory valuation in whichvariable costs
and a portion of fixed costs are assigned to each unit of production. The fixed costs are usually
allocated to units of output on the basis of direct labor hours, machine hours, or material costs.
Synonym: Allocation Costing
SUPPLY CHAIN and LOGISTICS
TERMS and GLOSSARY
Updated October 2006
Definitions compiled by:
Kate Vitasek
Supply Chain Visions
www.scvisions.com
Bellevue,Washington
Please note: The Council of Supply Chain Management Professionals (CSCMP) does not take responsibility for the content of these definitions,
nor does CSCMP endorse these as official definitions except as noted.
Page 2 of 167
Acceptable Quality Level (AQL): In quality management, when a continuing series of lots is
considered, AQL represents a quality level that, for the purposes ofsampling inspection, is the limit of
a satisfactory process average. Also see: Acceptance Sampling
Acceptable Sampling Plan: In quality management, a specific plan that indicates the sampling sizes
and the associated acceptance or non-acceptance criteria to be used. Also see: Acceptance Sampling.
Acceptance Number: In quality management, 1) A number used in acceptance sampling as a cutoff
atwhich the lot will be accepted or rejected. For example, if x or more units are bad within the
sample, the lot will be rejected. 2) The value of the test statistic that divides all possible values into
acceptance and rejection regions. Also see: Acceptance Sampling
Acceptance Sampling: 1) The process of sampling a portion of goods for inspection rather than
examining the entire lot. The...