1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24.

25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47.

A Absorption costing Activity-based accounting Activity-based management (ABM) B Backward integration Baseline measures Benchmarking Benchmark measures Break-even point Bullwhip effect Business process reengineering (BPR) C Capacity strategy Cash conversion cycle Cash-to-cash cycle time Chase strategy Competitive advantage Competitive analysis Computer-integrated manufacturing (CIM) Concurrent engineering Continuous manufacturing Core competencies Core process Corporate culture Current ratio Customer-supplier partnership D Decision support system (DSS) Delivery lead time Design for manufacturability Discounted cash flow Disintermediation E Economic value added (EVA) Enterprise resources planning (ERP) Expert system F Failure mode analysis Flexibility Focused factory Forward integration G GAAP (generally accepted accounting principles) Gantt Chart Global measurements Group technology (GT)

48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94.

H Heijunka Horizontally integrated firm House of quality (HOQ) Hurdle rate I Information system architecture Insourcing Intellectual property Internal rate of return ISO 14000 Series Standards ISO 9000 J Job enlargement Job enrichment K Key performance indicator (KPI) Knowledge-based system L Lag capacity strategy Lead capacity strategy Learning curve Learning organization Life-cycle costing Local measures M Managerial accounting Manufacturing execution systems (MES) Manufacturing strategy N Net present value Network planning Nonevident failure O Operational performance measurements Operations strategy Outsourcing P Participative design/engineering Participative management Payback Performance measurement system Performance objectives Pilot test Postponement Preventive maintenance Process capability

95. Process control 96. Process costing 97. Process focused 98. Product focused 99. Product-mix flexibility 100. Product profiling 101. Program evaluation and review technique (PERT) 102. Project costing 103. Prototyping 104. Q 105. Quality function deployment (QFD) 106. Quick asset ratio 107. R 108. Residual income 109. Return on investment (ROI) 110. S 111. Strategic drivers 112. Strategic performance measurements 113. Strategic sourcing 114. Sunk cost 115. Surge capacity 116. Sustainability 117. Systems thinking 118. Synchronized production 119. T 120. Time-based competition (TBC) 121. Total factor productivity 122. Tracking capacity strategy 123. Trading partner 124. V 125. Value chain 126. Variable costing 127. Vertical integration 128. Virtual cell 129. Virtual organization 130. Voice of the customer (VOC) 131. Supplemental glossary 132. Five-force model of competition a methodology for analyzing competitive pressures in a market and assessing the strength and importance of each of those pressures 133. Key success factors The product attributes, organizational strengths, and accomplishments with the greatest impact on future success in the market place