第一篇：企業管理經濟管理專業英語名詞

企業管理經濟管理專業英語名詞.txt35溫馨是大自然的一抹色彩，獨具慧眼的匠師才能把它表現得盡善盡美；溫馨是樂譜上的一個跳動音符，感情細膩的歌唱者才能把它表達得至真至純ABC Classification ABC分類法

Activity-Based Costing 業務量成本法/作業成本法

ACRS(Accelerated cost recovery system)快速成本回收制度

Action Message 行為/措施信息

AIS(Accounting information system)會計信息系統

Allocation 已分配量

Anticipated Delay Report 拖期預報

A/P(Accounts Payable)應付帳款

APICS(American Production & Inventory Control Society)美國生產及庫存控制協會

AQL(Acceptable quality Level)可接受質量水平

A/R(Accounts Receivable)應收帳款

Automatic Rescheduling 自動重排產

Available To Promise(APT)可簽約量

Backflush 倒沖法

Backlog 未完成訂單/未結訂單

Back Scheduling 倒序排產

BE analysis(Break-even analysis)盈虧臨界點分析，保本分析

Bill of Material(BOM)物料清單

Business Plan 經營規劃

B/V(Book value)帳面價值

Capacity Requirements Planning(CRP)能力需求計劃

CBA(Cost-benefit analysis)成本效益分析

CEO 首席執行官

CFO(Chief Financial Officer)財務總裁

Closed Loop MRP 閉環物料需求計劃

CPM(Critical path method)關鍵路線法

CPP accounting(Constant purchasing power accounting)不變購買力會計

Cumulative Lead Time 累計提前期

Cycle Counting 周期盤點

Demand 需求

Demand Management 需求管理

Demonstrated Capacity 實際能力

Dependent Demand 非獨立需求

DFL(Degree of financial leverage)財務杠桿系數

Direct-deduct Inventory Transaction Processing 直接增減庫存法

Dispatch List 派工單

DOL(Degree of operating leverage)經營杠桿系數

ELS(Economic lot size)經濟批量

EOQ(Economic order quantity)經濟訂貨批量

FIFO(Fist-in,Fist-out)先進先出法

Firm Planned Order 確認計劃訂單

FISH/LIFO(Fist-in,Still-here)后進先出法

Fixed Order Quantity 固定訂貨批量法

Flow Shop 流水車間

Focus Forecasting 集中預測

Full Pegging 完全跟蹤

Generally Accepted Manufacturing Practices 公認生產管理原則

Independent Demand 獨立需求

Inpu/Output Control 投入/產出控制

Interplant Demand 廠際需求

Inventory Turnover 庫存周轉次數

Item 物料項目

Item Record 項目記錄

Job Shop 加工車間

Just-in-time(JIT)準時制生產

Lead Time 提前期 前置期，指訂單從收到具體明細到貨到貨倉收到落貨紙這一段時間，可以用評估工廠的綜合實力。Level 層

Load 負荷

Lot for Lot 按需訂貨法

LP(Linear programming)線性規劃

Machine Loading 機器加載

Make-to-order Product(MTO)面向訂單生產的產品

Make-to-stock Product(MTS)面向庫存生產產品

Manufacturing Resource Planning(MRP II)制造資源計劃

Master Production Schedule(MPS)主生產計劃

Material Requirements Planning(MRP)物料需求計劃

MBO(Management by objective)目標管理

Net Change MRP 凈改變式物料需求計劃

Net Requirements 凈需求

Oliver Wight MRP-II理論的創始人

On-hand Balance 現在庫存量

Open Order 未結訂單/開放訂單

Order Entry 訂單輸入

Order Promising 訂貨承諾

Pegging 反查

Picking 領料/提貨

Picking List 領料單

Planned Order 計劃訂單

Post-deduct Inventory Transaction Processing(Backflush)后減庫存處理法/倒沖法

Pre-deduct Inventory Transaction Processing 前減庫存處理法

Production Planning 生產規劃編制

Projected Available Balance 預計可用庫存

Gueue 隊列

Gueue Time 排隊時間

Regeneration MRP 重生成式物料需求計劃

Rescheduling Assumption 重排假設

Resource Requirement Planning 資源需求計劃

Rough-cut Capacity Planning 粗能力計劃

Routing 工藝路線

Safety Stock 安全庫存

Safety Time 保險期

Scheduled Receipt 預計入庫量

Scrap Factor 殘料率/廢品系數

Service Parts 維修件

Shop Floor Control 車間作業管理

Shrinkage Factor 損耗系數

Time Bucket 時間段

Time Fence 時界

VE(value engineering)價值工程

Vendor Scheduling 采購計劃法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基預算

Zero Inventories 零庫

第二篇：企業和經濟管理專業英語名詞

企業和經濟管理專業英語名詞

2005-4-14 15:10:35

Activity-Based Costing 業務量成本法/作業成本法

ACRS(Accelerated cost recovery system)快速成本回收制度

Action Message 行為/措施信息

AIS(Accounting information system)會計信息低?nbsp;

Allocation 已分配量

Anticipated Delay Report 拖期預報

A/P(Accounts Payable)應付帳款

APICS(American Production & Inventory Control Society)美國生產及庫存控制協會AQL(Acceptable quality Level)可接受質量水平

A/R(Accounts Receivable)應收帳款

Automatic Rescheduling 自動重排產

Available To Promise(APT)可簽約量

Backflush 倒沖法

Backlog 未完成訂單/未結訂單

Back Scheduling 倒序排產

BE analysis(Break-even analysis)盈虧臨界點分析，保本分析

Bill of Material(BOM)物料清單

Business Plan 經營規劃

B/V(Book value)帳面價值

Capacity Requirements Planning(CRP)能力需求計劃

CBA(Cost-benefit analysis)成本效益分析

CEO 首席執行官

CFO(Chief Financial Officer)財務總裁

Closed Loop MRP 閉環物料需求計劃

CPM(Critical path method)關鍵路線法

CPP accounting(Constant purchasing power accounting)不變購買力會計Cumulative Lead Time 累計提前期

Cycle Counting 周期盤點

Demand 需求

Demand Management 需求管理

Demonstrated Capacity 實際能力

Dependent Demand 非獨立需求

DFL(Degree of financial leverage)財務杠桿系數

Direct-deduct Inventory Transaction Processing 直接增減庫存法

Dispatch List 派工單

DOL(Degree of operating leverage)經營杠桿系數

ELS(Economic lot size)經濟批量

EOQ(Economic order quantity)經濟訂貨批量

FIFO(Fist-in,Fist-out)先進先出法

Firm Planned Order 確認計劃訂單

FISH/LIFO(Fist-in,Still-here)后進先出法

Fixed Order Quantity 固定訂貨批量法

Flow Shop 流水車間

Focus Forecasting 集中預測

Full Pegging 完全跟蹤

Generally Accepted Manufacturing Practices 公認生產管理原則

Independent Demand 獨立需求

Inpu/Output Control 投入/產出控制

Interplant Demand 廠際需求

Inventory Turnover 庫存周轉次數

Item 物料項目

Item Record 項目記錄

Job Shop 加工車間

Just-in-time(JIT)準時制生產

Lead Time 提前期前置期，指訂單從收到具體明細到貨到貨倉收到落貨紙這一段時間，可以用評估工廠的綜合實力。Level 層

Load 負荷

Lot for Lot 按需訂貨法

LP(Linear programming)線性規劃

Machine Loading 機器加載

Make-to-order Product(MTO)面向訂單生產的產品

Make-to-stock Product(MTS)面向庫存生產產品

Manufacturing Resource Planning(MRP II)制造資源計劃

Master Production Schedule(MPS)主生產計劃

Material Requirements Planning(MRP)物料需求計劃

MBO(Management by objective)目標管理

Net Change MRP 凈改變式物料需求計劃

Net Requirements 凈需求

Oliver Wight MRP-II理論的創始人

On-hand Balance 現在庫存量

Open Order 未結訂單/開放訂單

Order Entry 訂單輸入

Order Promising 訂貨承諾

Pegging 反查

Picking 領料/提貨

Picking List 領料單

Planned Order 計劃訂單

Post-deduct Inventory Transaction Processing(Backflush)后減庫存處理法/倒沖法Pre-deduct Inventory Transaction Processing 前減庫存處理法

Production Planning 生產規劃編制

Projected Available Balance 預計可用庫存

Gueue 隊列

Gueue Time 排隊時間

Regeneration MRP 重生成式物料需求計劃Rescheduling Assumption 重排假設

Resource Requirement Planning 資源需求計劃Rough-cut Capacity Planning 粗能力計劃Routing 工藝路線

Safety Stock 安全庫存

Safety Time 保險期

Scheduled Receipt 預計入庫量

Scrap Factor 殘料率/廢品系數

Service Parts 維修件

Shop Floor Control 車間作業管理

Shrinkage Factor 損耗系數

Time Bucket 時間段

Time Fence 時界

VE(value engineering)價值工程

Vendor Scheduling 采購計劃法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基預算Zero Inventories 零庫存

第三篇：經濟管理專業英語復習重點

1.cardinal rankings: one of the two ways to measure utility.In this way, numerical values are assigned to represent utility.基數排列：衡量效用的兩種方法之一，用這種方法，數值就被用來代表效用

2.ordinal rankings: one of the two ways to measure utility.In this way, utility is measured without a specified unit.Ordinal rankings provide

the order of preference without absolute scale of difference in preference.序數排列：一個效用的測量兩種方式。在這種方式中，它是沒有指定的單元測試。

3.perfect substitution: refers to the products in very much similar qualities that a consumer would just as soon have one as the other.完全替代品：是指產品在非常相似，消費者寧愿有一個為其他的品質

4.order promising（訂單承諾）: to grant a customer to ship or deliver an order.5.market-oriented system : a system in which price , output, and volume decisions are made through the interaction of supply and demand

market forces rather than by a central government authority.市場經濟體系：在價格，輸出系統，和體積的決定是通過市場供求的力量，而不是由一個中央政府機構的相互作用

6.trade credit : credit between resellers.usually a seller trusts a buyer and allows the buyer to pay later but within certain period.貿易信貸:信貸之間通常,.賣方信任一個買家,并允許買方付款后但在一定時期內。

7.Four main forms of market structure and organization stand out:

（1）perfect competition---many sellers of a standardized product.（完全競爭）

（2）monopolistic competition---many sellers of a differentiated product.(壟斷競爭）

（3）oligopoly competition---few sellers of either a standardized or a differentiated product.(寡頭競爭）

(4)monopoly---a single sellers of a product for which there is no close substitute.（完全壟斷）

完全競爭—很多商家賣標準化的產品 ； 壟斷競爭—很多商家賣差異化的產品

寡頭競爭---少來那個商家生產出售相同或者差異商品 ；完全壟斷—個商家賣某種產品，產品無相近替代）

8.policy makers have at their command two broad classes of policies with which to affect the economy.Monetary policy is controlled by the

Federal Reserve System(the Fed).The instruments of monetary policy are changes in the stock of money, changes in the interest rate—the discount rate—at which the Fed lends money to banks, and some controls over the banking system Fiscal policy is under the control of the Congress, and usually is initiated by the executive branch of the government.The instruments of fiscal policy are tax rates and government spending.(page12)

政策制定者可以自由地運用兩大類政策影響經濟。貨幣政策由聯邦 儲備系統管理，其政策工具是調節貨幣儲備，調節利率——貼現率——聯邦儲備系統借款給銀行的利率和一些經由銀行系統實施的控制。財政政策由國會控制，通常通過政府行政機構發揮作用，它的政策工具是稅率和政府支出。

9.political economy affects stabilization policy in more ways than through the costs which policy makers of different political persuasions

attach to inflation and unemployment, and the risks they are willing to undertake in trying to improve the economic situation.There is also the so-called political business cycle, which is based on the observation that election results are affected by economic conditions.When the economic situation is improving and the unemployment rate is falling , incumbent presidents tend to be reelected.There is thus the incentive to policy makers running for reelection, or who wish to affect the election results , to use stabilization policy to produce booming economic conditions before elections.(page13)

政治經濟在很多方面影響平衡政策而不是僅僅通過具有不同政治觀點的政策制定者花在通貨膨脹和失業上的代價，以及他們在試圖改變經濟形勢時愿意承擔的風險。還有所謂的政治景氣循環，它是以對受經濟條件影響的選舉結果的觀察為基礎的。當經濟狀況改善，失業率下降時，現任總統就可能再次競選。因此激勵了再次競選的政治決策者或想影響競選結果的人，在競選之前使用平衡政策來制造經濟繁榮的景象。

10.order promising means making a commitment to the customer to ship or deliver an order.Order promise by operations management also

serves as its commitment to the partnership that marketing and operations should have.Speedy notice of order promise can provide salespeople with sound information for use in making any delivery arrangements.Timely notice also helps get more sales.In return , the sales force may be able to more closely gear selling activities toward operating capacity;that is , salespeople may push sales of items that require use of idle or slack operations capacity and ease off on items that would strain other capacity.(page46)

訂單承諾的意思是向顧客做出裝船或交付訂單的承諾。經營管理中的訂單承諾也作為對銷售部門和管理部門應有的協作的承諾。訂單承諾的迅速下達可以為銷售人員提供用來作出任何交付安排的充分的信息。及時的通知還可以幫助提高銷售額。作為回報，銷售人員也許能夠將經營能力與銷售活動更緊密的配合，銷售人員可能促成多銷一些產品，因而需要使用閑置的生產能力，從而減輕另一些設備的壓力。

11.push strategies : push strategies rely on a wide variety of in-channel methods to induce, motivate, coerce, or otherwise bring about alliances

and cooperative pushing efforts involving retailers, wholesalers, brokers, agents, and other middlemen to help ensure that the seller has his goods and services pushed to consumers.The thrust of the push strategy is toward middlemen, those who are in the distribution chain linking producers to final users.Push strategies include giving rebates cash payments, payments in kind, or other awards to wholesalers and retailers who push the suppliers, ware and services on to consumers.Such rewards are given to cooperating distributors who stock or prominently display the supplier’s goods or services.The cash payments can be in the form or prizes or goods to be sold by distributors who design award-winning store or window displays of supplier’s products.They are also awarded to distributors who give preferred shelf space, store space, or store location to the supplier’s products.Sometimes, the award takes the form of a “spiv” or extra commission to distributors who “push” the supplier’s particular brand on to buyers.Beer companies notably often arrange extra payments to bartenders who push their brands to the drinking patrons.(page56)

推式策略依靠多種多樣的“渠道內”方法去促使、激發甚至強制或者其他方法來形成聯盟及合作，此聯盟與合作包括零售商、批發商、經紀人、代理人及其他中間商，目的是確保銷售者把其商品服務推給消費者。推式策略的推力作用在中間人身上，就是在分配鏈中聯接生產者和最終使用者的人。推式策略包括給予那些把供應商的商品和服務賣給消費者的批發商和零售商現金回扣，或類似的償付，或者其它的報酬。這些回報是給那些顯著地存儲或展示供應商產品或服務的合作分銷商的。這種現金付款是以獎品或即將由分銷商出售的商品為支付形式的，那些分銷商設計了獲得獎勵的商品或者設計了用于展示供應商產品的櫥窗。報酬還被授予給為供銷商的產品提供優先的貨架空間、存儲空間或商店位置的分銷商。有時候這種獎勵會以小販或多余傭金的形式發給那些把供應商的特殊品牌推銷給購買者的分銷商。啤酒公司經常安排多余的報酬給那些把他們的品牌推銷給啤酒老顧客的酒吧吧員。

12.pull strategies: the pull strategies are directed at final users and are aimed at motivating them to ask for specific products or services by

brand name or service identification.The pull strategies comprise four thrusts: * to discover new users or find new market segments of existing products or services;* to exploit existing products or services by finding new uses;* to increase product or service usage by motivating customers to use products or services more often or to use more of each during usage occasion;* to modify existing products or services so as to extend the product or service life cycle.The most prevalent among the pull strategies are quizzes, questionnaires, contests, or sweepstakes.These pull strategies account for over 50% of all sales campaigns.The most notable among them in the United States is the decades-old Pillsbury Bake Contest in which entrants’ cooking recipes are judges, in a nationwide television show, by a panel of experts” to determine winners of large cash prizes and other awards.Contests can also be won through supposed impartial judgment of best entries containing an answer to a quiz question such as “ I like Chinese Dynasty Wine because…(in 25 words or less).”(page56)

拉式策略針對的是最終消費者，目的在于由品牌名稱或服務的識別激發對產品和服務的特殊要求。

引導策略包括四個有力措施：

1.發現現有產品和服務的新購買者或找到新的市場部分

2.通過發現它的新用途開發已存在商品和服務

3.增加產品或服務的使用通過激勵消費者更過的使用產品或服務，或者在使用期內程度更深的使用。

4.改變已存在產品或服務來延長產品或服務的生命周期。

在拉策略中最流行的就是測驗、問卷調查、比賽或者抽獎。這些策略占據了50%的銷售活動。在美國其中最值得注意的是十年一次的，參加比賽的人通過烹飪方法評分的pillsbury bake contest，這是一個在全國范圍內的電視節目，有一個專家組成的專門小組決定獲得大量現金獎勵和其它獎勵的勝利者。比賽是通過公正的評判參加參賽者對測驗問題的回答，而評選出優勝者，而問題諸如我喜歡中國的王朝葡萄酒??

13.The use of debt makes sense only if management is reasonably convinced that operating return on assets in the future will exceed the

interest rate on debt.However, even where this is the anticipated outcome, it does not necessarily follow that debt ought to be used.Management must make a judgment that the prospect of higher returns justifies running the risk that returns may turn out to be lower.If the future looks sufficiently bright, management may decide to “bet on the future” via increased use of debt.However, the financial markets are unlikely to place a higher current value on the firm’s securities simply because the gamble is being taken.Any immediate effect on firm value results only from tax benefits, which, for reasons discussed earlier, are likely to be modest.In short, the financial markets are likely to give credit for the use of debt only after the returns are all in.(page68)

債務的使用起作用，只有管理者合理的相信未來營運資產收益率將超過債務的利率。然而,即使這是預期的結果,這并不一定意味著債務應該被使用。管理者必須做出判斷,高回報的前景證明運行的風險回報可能會更低。如果未來看起來足夠明亮,管理層可能 決定通過增加使用“押注未來”債務。然而,金融市場僅僅為了孤注一擲，不太可能提高公司的當前的有價證券。而前面所討論的，僅從稅收優惠對直接影響公司價值成果是溫和的。簡而言之,金融市場只有在有回報之后，才可能會給信貸使用債務。

14.intermediaries reduce financing costs by reducing the costs of matching up borrowers and lenders.The intermediary acts as “agent” for both

borrower and lenders in the tasks of gathering funds, credit analysis, record-keeping, and so on.Savers with small amount can lend much more cheaply and safely by going through a commercial bank than by lending directly to firms.A firm that wants to borrow a million dollars can do so much more cheaply by making one stop at a bank than by gathering small amount from hundreds or even thousands of individual savers.The net effect is that the entire process of borrowing and lending is much less expensive than it would be if intermediaries did not exist.In technical jargon, financial intermediaries reduce “friction” due to costs of search, acquisition, and information-processing.(page68)

中介降低融資成本，通過降低的成本匹配借款人和貸款人。中介充當“代理”,借款人和貸款人的任務收集資金,信貸分析、記錄, 等等。儲戶與少量的放貸通過商業銀行貸款比直接向公司借款更為廉價和安全。公司希望借一百萬美元可以更便宜,暫停在銀行借 款而通過從成百上千的個人儲戶收集少量資金。整個過程的凈效應是如果中介不存在，借貸會更便宜。用技術術語說,金融中介機 構由于搜索采集、信息處理的成本而減少“摩擦”。

15.earlier, we defined trade credit as extended in connection with goods purchased for resale.It is this qualification—goods purchased for

resale—that distinguishes trade credit from other related forms.Machinery and equipment, for example, may be purchased on credit by means of an installment purchase contract of some sort.But if the equipment is used by the firm in its production process rather than resold to others, then the financing usually in not called “trade credit”.Credit extended in connection with goods purchased for resale by a retailer or wholesaler, or raw materials used by a manufacturer in producing its products, is called “trade credit”.Thus, we exclude also consumer credit, which is credit extended to individuals for purchase of goods for ultimate use rather than for resale.(page72)

早期，我們定義了商業信用作為信用與購買商品轉售連接的擴展，它是這個資格——=購買商品轉售——，貿易信貸與相關的其他形式區分開來。例如，機械設備，可以賒購的某種類型的分期付款合同的方式，但如果設備在其生產過程中的公司而不是轉售給他人使用，那么融資通常不叫“貿易信貸，信用與購買的零售商或批發商轉售貨物連接擴展，或使用的原材料是由一個制造商生產的產品，被稱為“商業信用”，因此，我們排除了消費信貸，這是信貸擴展到最終使用而非為銷售貨物的購買人。

16.the extent to which trade credit is used as a source of funds varies widely among firms.In general, manufacturers, retailers, and wholesalers

make extensive use of trade credit.Service firms purchase less and therefore rely less on trade credit, there is considerable variation also with respect to firm size;small firms generally use trade credit more extensively than large firms.When monetary policy is tight and credit is difficult to obtain sufficient funds through normal channels may obtain financing indirectly from large suppliers by “stretching” their payment periods and expanding accounts payable.Large firms often are willing to finance their smaller customers in this manner in order to preserve their markets.(page72)

在何種程度上的貿易信貸作為資金來源之間的差別很大的公司。在一般情況下，制造商，零售商和批發商，使貿易信貸的廣泛使用，服務企業購買更少，因此較少依賴貿易信貸。相當大的變化，也與企業規模存在；小企業一般采用信用交易更廣泛比大公司。當貨幣政策從緊的信用是很難獲得的，小公司往往會增加其對貿易信貸的依賴。大公司往往有更好的金融市場和更多的協商權相對于商業銀行和其他中介機構比小公司。在資金緊張的時期，小企業無法通過正常渠道獲得足夠的資金可以獲得間接融資的大型供應商的“拉伸”他們的付款期限和擴大應付賬款。大公司往往愿意資助他們的小客戶以這種方式來保護他們的市場。

17.OBM is the application of principles of behavioral psychology and the methodologies of behavior modification/applied behavior analysis,to the study and control of individual or group behavior within organizational settings.(Frederiksen and Lovett, 1980, p.796)(page79)組織行為管理是應用行為心理學的原則以及行為變動分析或應用行為分析的方法，以研究和控制組織內定的個體或群體行為。

18.a final important characteristic of OBM is the methodology employed.Methodology refers to the techniques used for assessing and

analyzing behavior.The methodology used in OBM differs from that traditionally used to study individuals or groups in organizations in two important respects.First, there is the onging and direct observation of behavior as it occurs in the organization.Rather than focusing on what people tell you about how they act or feel, OBM actually looks at what they do.This doesn’t mean that an individual is never asked about feelings or perceptions, but rather that actual accomplishments are more important than internal feelings.This focus is onging: rather than basing assessments on one-time surveys, collecting repeated observations over time becomes important.In other words, there are repeated measurements of what people are actually doing over time rather than a one-time assessment of how they feel about what they are doing.A second important characteristic of the methodology is the use of within-group comparisons of performance.What this means is that a single individuals are observed over time as the conditions are changed.Employees’ current performance is compared to the baseline of their past performances as programs are introduced or other conditions changed.This contrasts with the traditional approach of comparing different groups of individuals.It forces one to look for practical significance rather than statistical significance as the criteria for improvement.This is an important consideration, since sometimes a statistically significant change in behavior may be of little or no practical significance to the organization.There are many variations on this within-group methodology that will be covered later in this volume.(page81)

自有品牌的最后一個重要的特點是所采用的方法。方法論是指技術用于評估和分析的行為。用OBM的方法不同于傳統上用于研究中的兩個重要方面的組織中的個人或團體。首先，有持續的觀察的行為，它發生在組織和直接。而不是專注于什么人告訴你關于他們的行動或感覺，OBM實際上看他們做了什么。這并不意味著一個人是沒有問我的感受或看法，而是實際的成就比內部的感情更重要，這是正在進行的；而不是基于一次性調查評估，收集重復觀測隨著時間的推移變得很重要。換句話說，有重復測量隨著時間的推移，人們正在做什么而不是一次性的評價如何，他們覺得他們做的事情。該方法的第二個重要的特征是使用在性能組比較，這意味著，隨著時間的推移觀察為條件的改變是一個單一的個人或團體。員工目前的績效進行比較的基線為自己過去的表現進行了程序或其他條件的改變。與此相反，不同群體的個人比較傳統的方法。它迫使人們尋找現實意義而不是統計意義的改進的標準。這是一個重要的考慮因素，因為有時行為的統計上的顯著變化可能很少或沒有實際意義的組織。有許多變異——這在小組的方法，將覆蓋在這卷后

19.profitability is the mainstay goal of a business organization.No matter how it is measured or defined, profit over the long term is the

clearest indication of a firm’s ability to satisfy the principal claims and desires of employees and stock holders.The key phrase in the sentence is “over the long term”.Obviously, basing decisions on a short-term concern for profitability would lead to a strategic myopia.A firm might overlook the enduring concerns of customers, suppliers, creditors, ecologists, and regulatory agents.In the short term the results may produce profit, but over time the financial consequences are likely to be detrimental.(page116)

盈利能力是一個企業組織的主要目標。不管它是如何測量或定義的，長期的利潤是企業的能力，以滿足主債權、員工和股東的欲望的最明顯的跡象。句中的關鍵詞是“長期的”。顯然，以決定在短——盈利能力的長期的關注會導致戰略近視。一個公司可能忽略的客戶，供應商，債權人，生態學家的持續關注，與監管機構。在短期內，結果可能產生的利潤，但隨著時間的推移，財務后果可能是有害的。

20.Adam Smith, in his Wealth of Nations(1776)is often given credit for starting the industrial revolution.Adam Smith believed that

selfishness, in an ethical sense, is not highly rated.However in an economic sense, if we encourage individuals to believe that their own hard work would provide direct economic rewards to them, this new “release” of human energy would set in motion economic growth.First, self-interest, freely expressed, would jump-start the economy.Secondly, the gain falling to the hard-working individual could not be fully captured by this economic man.This is because in the quest to build personal wealth, one needs others.Inevitably and automatically, he reasoned, an “invisible hand” assures that the reach of the individual would produce benefits, even if unintended—for all others.Two concepts: the economic man(interested largely in himself)and the invisible hand became the twin pillars of capitalist or free market ideology.(page126)

亞當史密斯曾在許多國家大加贊賞工業革命。亞當史密斯認為，自私在道德范疇里是不為人稱道的品性；但在經濟方面，如果我們向個體鼓吹，使他們相信個人的辛勤工作能產生直接的經濟回報，這將促使他們釋放更大個人能量從而促進經濟增長。首先，得到自由表達的利己心理能夠推動經濟的發展。其次，產生經濟效益的個人并不能獲得自己辛勤勞動所產生的所有價值。這是因為在追求個人財富的過程中，一個人需要其他人的幫助。不可避免，一只“無形的手”促使個體為周圍創造財富，即使并非本意。兩個概念：產生經濟效益的個人和無形的手聯合起來，成為資本主義或自由市場理論的支撐。

第四篇：企業管理名詞釋義

企業管理名詞CEO、CTO、CFO、COO、CIO、CMO

CEO：是Chief Executive Officer的縮寫，即首席執行官。

釋義：在某種意義上代表著將原來董事會手中的一些決策權過渡到經營層手中。CEO與總經理，形式上都是企業的“一把手”，CEO既是行政一把手，又是股東權益代言人，大多數情況下，CEO是作為董事會成員出現的，總經理則不一定是董事會成員。從這個意義上講，CEO代表著企業，并對企業經營負責。

COO：是Chief Operation Officer的縮寫，即首席營運官。

釋義：COO是負責公司企業的日常運作并向CEO報告的二把手。如果說CEO是部長、市長的話，COO這個名稱可以很容易地聯想到中文里現有的名詞如常務副部長、常務副市長等。

CFO：是Chief Finance Officer的縮寫，即首席財務官。

釋義：首席財務官是企業財務總監的“增長版”。當然，從本質上講，CFO在現代治理結構中的真正含義，不是其名稱的改變、官位的授予，而是其職責權限的取得，在管理中作用的真正發揮。

CIO：是Chief Information Officer的縮寫，即首席信息官。

釋義：早在上個世紀80年代末，世界500強企業就有30%以上配備的CIO，首席信息官的職責是負責制訂公司信息化的政策與標準，并確定實施程序與方法，統一領導企業內部信息系統建設，制定總體規劃，并協調各部門之間的關系，保證信息流通暢通。隨著首席信息官內涵的豐富，現在他們的另一項任務還包括利用現代化的技術捕捉收集信息，以實現信息資源的合理配置。

CTO：是Chief Technology Officer的縮寫，即首席技術官。

釋義：CTO（首席技術官）即企業內負責技術的最高負責人。這個名稱在1980年代從美國開始時興。起于做很多研究的大公司，如General Electric，AT&T，ALCOA，主要責任是將科學研究成果成為盈利產品。1990年代，因計算機和軟件公司熱門，很多公司把CTO的名稱給予管理計算機系統和軟件的負責人。有時CTO和CIO（ChiefInformationOffi鄄cer信息管理最高負責人）是同一個人（尤其在軟件公司），有時CTO歸于比較精通科學技術的CIO手下。在不同領域的公司，CTO工作性質不同；即使在同一領域，工作性質也可能大不相同。一般CTO會有以下責任：長期技術方向（戰略性）、短期技術方向（戰術性）、管理研究對公司經營活動和營利的影響、公司中使用的軟件等等。

CHO：是Chief HumanResource Officer的縮寫，即首席人事官。釋義：“二十一世紀最貴的是什么？人才！”這句話從《天下無賊》里作為賊頭的葛優嘴里說出來很搞笑，然而卻是不折不扣的真理，沒有人才的國家就沒有未來。但對于一個集體來講，沒有比人才更重要的東西。而CHO就是經常“販賣”各種人才的“人販子”。CHO平常的工作就是招聘、培訓員工；考核員工業績；協調員工關系；為員工提供職業規劃---這個很重要，不同的人有不同的能力和需求，不是每個技術人員都想當經理，也不是每個管理人員都能搞技術。

CKO：是Chief Knowledge Officer的縮寫，即首席知識官。

釋義：20世紀90年代初，知識管理還是一個令人興奮的新概念。某些企業還設置了“首席知識官”（CKO）這一新的行政職位來主持這方面的工作。某種意義上說，CKO是知識經濟的產物，一般要做如下的工作：結合企業的業務發展戰略，率領企業找到知識管理的愿景和目標；正確定義好企業的知識體系并進行系統地表達；推動建立合適的IT系統工具以保障“知識之輪”的運轉；將知識管理的流程與業務流程緊密融合為一體；建立合適的知識管理考核與激勵機制；營造適合知識管理的信任、共享、創新的文化氛圍。

CMO：是Chief Marketing Officer的縮寫，即首席市場官。

釋義：CMO是指企業中負責市場運營工作的高級管理人員，也可稱市場總監、主營市場的副總經理或副總裁等。主要負責在企業中對營銷思想進行定位；把握市場機會，制定市場營銷戰略和實施計劃，完成企業的營銷目標；協調企業內外部關系，對企業市場營銷戰略計劃的執行進行監督和控制；負責企業營銷組織建設與激勵工作。

公司職位簡稱表CEO,CFO,COO,CBO,CCO,CDO,CHO,CIO,CKO,CMO,CNO,CPO 首席品牌官【CBO】 chief brand officer 首席文化官【CCO】 Chief Cultural Officer 開發總監 【CDO】 chief Development officer 首席執行官【CEO】 Chief Executive officer 首席財務官【CFO】 Chief finance officer 人事總監 【CHO】 Chief Human resource officer 首席知識官 知識主管 【CKO 】 Chief Knowledge 首席信息官【CIO】 chief information officer 首席知識官【CKO】 chief knowledge officer 首席市場官【CMO】 chief Marketing officer 首席談判官【CNO】 chief Negotiation officer 首席營運官【COO】 chief Operation officer 公關總監 【CPO】 chief Public relation officer 質量總監 【CQO】 chief Quality officer 銷售總監 【CSO】 chief Sales officer 首席技術官【CTO】 chief Technology officer 評估總監 【CVO】 chief Valuation officer

第五篇：企業管理經濟管理專業名詞

企業管理/經濟管理專業名詞

ABC Classification ABC分類法

Activity-Based Costing 業務量成本法/作業成本法

ACRS(Accelerated cost recovery system)快速成本回收制度

Action Message 行為/措施信息

AIS(Accounting information system)會計信息系統

Allocation 已分配量

Anticipated Delay Report 拖期預報

A/P(Accounts Payable)應付帳款

APICS(American Production & Inventory Control Society)美國生產及庫存控制協會AQL(Acceptable quality Level)可接受質量水平

A/R(Accounts Receivable)應收帳款

Automatic Rescheduling 自動重排產

Available To Promise(APT)可簽約量

Backflush 倒沖法

Backlog 未完成訂單/未結訂單

Back Scheduling 倒序排產

BE analysis(Break-even analysis)盈虧臨界點分析，保本分析

Bill of Material(BOM)物料清單

Business Plan 經營規劃

B/V(Book value)帳面價值

Capacity Requirements Planning(CRP)能力需求計劃

CBA(Cost-benefit analysis)成本效益分析

CEO 首席執行官

CFO(Chief Financial Officer)財務總裁

Closed Loop MRP 閉環物料需求計劃

CPM(Critical path method)關鍵路線法

CPP accounting(Constant purchasing power accounting)不變購買力會計

Cumulative Lead Time 累計提前期

Cycle Counting 周期盤點

Demand 需求

Demand Management 需求管理

Demonstrated Capacity 實際能力

Dependent Demand 非獨立需求

DFL(Degree of financial leverage)財務杠桿系數

Direct-deduct Inventory Transaction Processing 直接增減庫存法

Dispatch List 派工單

DOL(Degree of operating leverage)經營杠桿系數

ELS(Economic lot size)經濟批量

EOQ(Economic order quantity)經濟訂貨批量

FIFO(Fist-in,Fist-out)先進先出法

Firm Planned Order 確認計劃訂單

FISH/LIFO(Fist-in,Still-here)后進先出法

Fixed Order Quantity 固定訂貨批量法

Flow Shop 流水車間

Focus Forecasting 集中預測

Full Pegging 完全跟蹤

Generally Accepted Manufacturing Practices 公認生產管理原則

Independent Demand 獨立需求

Inpu/Output Control 投入/產出控制

Interplant Demand 廠際需求

Inventory Turnover 庫存周轉次數

Item 物料項目

Item Record 項目記錄

Job Shop 加工車間

Just-in-time(JIT)準時制生產

Lead Time 提前期

Level 層

Load 負荷

Lot for Lot 按需訂貨法

LP(Linear programming)線性規劃

Machine Loading 機器加載

Make-to-order Product(MTO)面向訂單生產的產品

Make-to-stock Product(MTS)面向庫存生產產品

Manufacturing Resource Planning(MRP II)制造資源計劃

Master Production Schedule(MPS)主生產計劃

Material Requirements Planning(MRP)物料需求計劃

MBO(Management by objective)目標管理

Net Change MRP 凈改變式物料需求計劃

Net Requirements 凈需求

Oliver Wight MRP-II理論的創始人

On-hand Balance 現在庫存量

Open Order 未結訂單/開放訂單

Order Entry 訂單輸入

Order Promising 訂貨承諾

Pegging 反查

Picking 領料/提貨

Picking List 領料單

Planned Order 計劃訂單

Post-deduct Inventory Transaction Processing(Backflush)后減庫存處理法/倒沖法Pre-deduct Inventory Transaction Processing 前減庫存處理法

Production Planning 生產規劃編制

Projected Available Balance 預計可用庫存

Gueue 隊列

Gueue Time 排隊時間

Regeneration MRP 重生成式物料需求計劃Rescheduling Assumption 重排假設

Resource Requirement Planning 資源需求計劃Rough-cut Capacity Planning 粗能力計劃Routing 工藝路線

Safety Stock 安全庫存

Safety Time 保險期

Scheduled Receipt 預計入庫量

Scrap Factor 殘料率/廢品系數

Service Parts 維修件

Shop Floor Control 車間作業管理

Shrinkage Factor 損耗系數

Time Bucket 時間段

Time Fence 時界

VE(value engineering)價值工程

Vendor Scheduling 采購計劃法

Work Center 工作中心

Work in Process(WIP)在制品

ZBB(Zero based Budgeting)零基預算Zero Inventories 零庫存