Index
A
ABC analysis, 179–182
Acceleration, 149
Accounting practices, 150
Accounts payable, 151, 152, 153, 154, 170–171, 187, 188–191, 197, 234, 235
turnover, 194, 201–202
Accounts receivable, 151, 152, 153, 154, 168, 169, 183–186, 234, 235
aging report, 185–186
liquidity of, 195, 196, 197
turnover, 194, 200–201
Accrual accounting, 165
Acid test, 197–198
Acquisitions, 60
Ad valorem duty, 57
Affinity diagram, 142
Allied Signal, 111
Allowances, 211
Analyze phase, 121, 128, 142
Applications service provider, 219
Appraisal costs, 134
Arithmetic mean, 112
ASEAN, see Association of Southeast Asian Nations
Assembly line, 18
Asset management, 82–83, 85, 160
Assets, 150, 151, 152, 158, see also specific typesAsset utilization, 91, 95, 153, 154, 157, 158, 160, 162, 165, 183, 202–204, 223, 224, 226, 235
Asset velocity, 158
Association of Southeast Asian Nations (ASEAN), 56, 57
ATP, see Available to promise
Attitude, 9, 11–12
Automotive industry, 223–228
consolidation of, 60
just in time in, 92
local content rules and, 58–59
origins of supply chain management and, 15–25
Japan and, 17, 22–25
management as a science, 17, 21–22
mass production, 17–20
product differentiation, 17, 20–21
Available to promise (ATP), 30, 31
Average, 112