A ABB Abbreviation for activity-based budgeting. ABC Abbreviation for activity-based cost accounting. ABC analysis Syn: ABC classification. ABC classification The classification of a group of items in decreasing order of

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B Backbone In information systems, the term for the primary, high-speed connection among large computer centers. These large computer centers are then linked to other computers. Backflush A method of

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C Cache A high-speed device used within a computer to store frequently retrieved data. CAD Acronym for computer-aided design. CAD/CAM The integration of computer-aided design and computer-aided manufacturing to achieve

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D Dampeners User-input parameters to suppress the reporting of insignificant or unimportant action messages. Dark factory A completely automated production facility with no labor. Syn: lightless plant. Data Any representations,

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E EAP Abbreviation for employee assistance program. Earliest due date (EDD) A priority rule that sequences the jobs in a

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F Fabrication Manufacturing operations for making components, as opposed to assembly operations. Fabrication Level The lowest production level. The only

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G GAAP Acronym for generally accepted accounting principles. Gain sharing A method of incentive compensation where employees share collectively in

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H Handling cost The cost involved in the movement of material. In some cases, the handling cost depends on the

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I Idle capacity The capacity generally not used in a system of linked resources. From a theory of constraints perspective,

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J Jidoka The Japanese term for the practice of stopping the production line when a defect occurs. Jig A device

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