Operations Management for Competitive Advantage Ninth Edition Richard B.Chase B Nichoals J. Aquilano J F.Robert Jacobos F Operatio

Size: px

Start display at page:

Download "Operations Management for Competitive Advantage Ninth Edition Richard B.Chase B Nichoals J. Aquilano J F.Robert Jacobos F Operatio"

铸犹赖
5 years ago
Views:

2 Operations Management for Competitive Advantage Ninth Edition Richard B.Chase B Nichoals J. Aquilano J F.Robert Jacobos F Operations Management Sixth Edition /Prentice Hall Jay Heizer Barry Render

3 1. 2. Overall cost leadership Differentiation Differentiation Market focus S T P Segmentation Segmentation Target Target Position Position 4PS

4 MPR MRPII MRPII

8 P A B C a 1 1 b 2 b b 3 c 1Dc 2 c c 3 4 d 1 p 1

10 1 2

12 Production Production A B

13 Production Management Production & Operations Management Operations Management

14 1 2 3

19 1 Time T Quality Q Cost C Service S Environment Environment E 2

20 1 2 3

23 1 2

26 1 Make-to-stock MTS 2 Make-to-order MTO 3

27 Customer order decoupling point CODP CODP CODP CODP STO STO ATO ATO FTO FTO PTO PTO ETO ETO DTO DTO

29 1 2 3

31 1 2 3

32 C C C O V 1 V 2 1-4

33 C C C V1 V2 V1V2 O V 1 V 2

35 1 2 Group technology GT GT 3VRP 1 2

36 VRP

38 1 2

42 ?

46 l 2 3 4

47 l 2

48 % 98% 75% 75%

49 CE BPR AM

51 Advanced Manufacturing Technology AMT AMT NC/CNC/MC FMS CAD/CAM MRP/MRPII/ERP CIMS

53 1 2 3 MAKINO 300

54 1. 2.

55 WT WT ST ST T WO WO SO SO O W S SWOT SWOT SWOT

62 ( )

63 1P701 2P P P70 4

75 CAD CAD N N Y Y

78 /

82 :

85 6-1

92 = = =

93 1 A E I O U X A O E U I X

95 6.1 A E X O A A U A A X I X U A O 6-10

96 A X A 1-2,1-3,2-6,3-5,4-6,5-6 X 1-4,3-4,3-6 A E X O A A U A A X I X U O A 6-12 A 6-13 X

97 n ( x y) = w i ( x a i + y bi ) f, i= 1 g g ( x, y) = g ( x) g ( y) f n ( x) = w i ( x i ) 1 a i= 1 n ( y) = w i ( y i ) 2 b i=

98 ,13 5, ,18 8, ,0 0, ,3 6, ,20 14,20 (10,12) (14,20) (6, 3) (8,18) (5,13) (0,0)

99 X =102 2= X x=6 x= X 9 X,!,!

100 y =102 2= X y=12 y= y 10 y

101 r = F N r F e N e

102 1 2S min t = r t i i 3 S S min 4 L SI i T e i T e i r

103 ε L = S r S i=1 S r T e i SI = s ( T ) e T max ei i= 1 2

104 66 66 G,H G,H 3 I E H F 7 G C,D C,D 3 F A E B 4 D B 5 C A B A

105 1 2 r = N F S e = t = r [ 5.5] 6 i min = = = = 12 / 3 S = 6 ε L = S r S i= 1 S r T e i = = 8.3% SI s = i= ( T T ) = = e = max ei

106 A B D C F G E H I G,H G,H 3 I E H F 7 G C,D C,D 3 F A E B 4 D B 5 C A B A min min

107 C B 4 F G 3 A D I E H 12 11

108 P170 P170 1 P P H I J J J 3

109

110

111 MTS MTO

112

113

114

115

116

117

118

119 1. 2.

120 1 2 t n pj t i ij N j i j t pj = i n t N i ij

121 A B C D 8-3 C D C B A C 8-3 CA 50 20/40 25 t pj = / / A 50 20/

122 1 = 2 ( ) j = nitij 1+ ri i r i n i i t ij i j j j /

123 MTS MTS

124 1 2 8

125 H G F E D C B A H G F E D C B A

126 max Z = n aik xi bk k=1 2 m i= 1 n ( ri ci ) i= 1 xi U i xi L i L i x i 0

127 1

128 2

129

130 1 2 3 Just-in-time 4

131

132 / = =241 =

133 = = = = =

134 =6 = =6 = =6 =

135 =200 8= = = = = = = /143= /143= [ [ ]=[270.6]=271 8]=[270.6]= = =

136 =14200 = =21300 =

137 MTO MTO

138

139 MTO 5 MTO

140 2 3

141 ? 7 MTS P2 5 2

142

143 C C = C + C + C T R H P C H Q = H 2 = Q p' h 2 C P = p' D C R = S D Q O Q 1 Q 2 Q

144 Q Q RL LT LT

145

146 3.

147

148 1. Q Q RL LT LT Lead time LT

149 Q 2 S Q 1 Q 3 LT LT LT t t t S

150 S Q 1 Q 2 s LT LT t t t

151

152

153 CP S S<C C 0 C S C u P C Q E L QE L Q E L ( Q) C ( Q d ) p( d ) + C ( d Q) p( d ) p dd E L QQ 9.1 = 0 d < Q d > Q u

154 d p d C=50P=801 S=30

155 Q d Q C 0 C S= d Q C u P C Q 30 E L QE L Q Q E L Q

156 Q E P Q E P ( Q ) [ C d C ( Q d )] p ( d ) + C Q p ( d ) = u 0 d < Q Q 30 E P QE P Q9-3 Q EP Q d Q u

157 Q 1 ( ) ( ) ( ) Q E Q E Q E L L L + = 1 ( ) ( ) ( ) ( ) 0 = = = d p Q d d p d Q Q d ( ) ( ) ( ) ( ) = = + + = d p Q d d p d Q Q d ( ) ( ) ( ) ( ) d p d Q C d p d Q C Q d Q d = = = ( ) ( ) ( ) ( ) d p Q d C d p Q d C Q d u Q d u + = + = = ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) d p Q d C d p d Q C d p Q d C d p d Q C Q d u Q d Q d u Q d > < + > + < + + = ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) d p Q d C d p d Q C d p Q d C d p d Q C Q d u Q d Q d u Q d + = = + = = + + =

158 ( ) ( ) ( ) Q E Q E Q E L L L + = 1 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) d p Q d C d p d Q C d p Q d C d p d Q C Q d u Q d Q d u Q d + = = + = = + + = ( ) ( ) ( ) ( ) ( ) ( ) u Q d u Q d u Q d Q d u Q d C d p C C d p C d p C d p C d p C + = = = = = = + = = ( ) ( ) = + = u Q d u C d p C C ( ) 0 0 * C C C d p u u Q d + = = ( ) ( ) ( ) ( ) ( ) = = = = * * 0 * * * Q d Q d d p D p D p D p d p ( ) 0 0 * C C C D p u + = 9.3

159 p D * C 0 =2 =2-1 1 C u =6 =6-2 4 p D* D* 1/ 1/ p D* D* D* D* u 0 0 c c c +

160 Q Q/2 RL O LT

161 1 2 3 C T C T =C H C R C P C S Holding cost C H Reorder cost C R Purchasing cost C P Shortage cost C S C T

162 Economic Order Quantity EOQ EOQ C =0 S Q O LT Q/2 RL 9-6

163 EOQ C T = C H + C R + C P = H S H H p h p h Dd Q 2 + S D Q + p ' D C T = f ( Q) C R + C H C H = H Q 2 C R = S D Q O Q * Q

164 C T Q* Q * = EOQ = 2SD H RL = d n = * EOQ D Q LT

165 %

166 p =10D 8000S=30LT=2 H= =3 / * = = = = H SD EOQ Q ' * * = + + = + + = + + = D p Q D S Q H C C C C P R H T * = = = Q D n = = = LT D RL

167 Economic Production lot EPL Economic production quantity EPQ p-d d Q I max RL O LT T t P

168 EPLQ/2 I max /2 D p Q D S I H C C C C P R H T + + = + + = ' max 2 ( ) d p t I P = max t P p Q = p Q t P = ( ) d p p Q I = max ( ) D p Q D S d p p Q H D p Q D S I H C C C C P R H T + + = + + = + + = ' ' max 2 2 Q = = p d H SD EPL Q 1 2 * 9-8

169 EPL

170 D 20000d=D/N 20000/ / S=20H=10 / LT=4 p =50 Q * = EPL = 2SD H 1 d p = D n = = EPL 632 RL = d LT = 80 4 = 320 = = I max D ' Q D ' CT = CH + CR + CP = H + S + p D = H ( p d ) + S + p D 2 Q 2 p Q =

171 p 1 p 2 p 3 p 2 p 1 p 3 O Q 1 Q 2 Q 9-9 Q 1 p 1 Q 1 Q 2 p 2 Q 2 p 3

172 C = C + C + C T R H P C H = H Q 2 = Q p' h 2 O C T Q 1 Q 2 C P C R = p' D = S D Q 9-10 Q

173 EOQ Q*Q* CT Q* Q*2 EOQQ* Q* Q* Q* Q*Q* Q* Q* 2 EOQ

174 X % C=32.5 H S 8D 1200 EOQ C T 2SD H ( 32.5) = = = 70.16

175 C=35H=35 12%=4.2 EOQ 2SD H ( 35 ) = = = C T 68C T 75 C T 68 = 68/ / C T 75 = 75/ / = C T 75 <C T 6875

176

177 Material Requirements Planning MRP MRP MRP MRP MRP MRP MRP

178

179 1 2 3

180

181

182 MRP MRP MRP MRP MRP MRP

183

184 Bill of materials Bill of materials BOM BOM 1 2

185 0 N 1 B 1 C 2 D 2 2 C 2 E 3 D 3 E 1 G 3kg 3 D 3 E 1 H 2.5kg G 3kg H 2.5kg 4 H 2.5kg H 2.5kg

186 0 N 1 B 1 2 C 2 C 2 3 D 3 E 1 E 3 D 3 E 1 D 2 4 H 2.5kg H 2.5kg H 2.5kg G 3kg H 2.5kg G 3kg

187 C LT=2 LT=

188

189 C B A A 7 A

190 MRPII MRPII MRPII MRPII MRPII MRPII

191 MRP MRP MRPManufacturing Manufacturing resource planning-mrp MRP MRP MRP MRP MRP

192 MRPII MRPII

193 MRPII MRPII MRPII MRPII

194 MRPII MRPII MRPII MRPII MRPII MRPII MRPII MRPII

195 MRP MRP

196 MRP MRP MRP MRP MRP ABC ABC

197 ABC ABC MRP MRP 10 MRP MRP

198 Modular bill of materials MRP Maximum part- period gain MPG MPG

199 MPG MPG t D t t 1 1 S t 1 D t H H t 1 D t H S t 1 D(t D(t) S/H S/H D t 1 t 1 D t 1 MPG MPG MRP MRP S/H S/H

200 S=300 S=300 H=2 H=2 / MPG MPG S/H=150 S/H=150 MPG MPG

201 MPG Q s Q f C C + C = ks H ( Q Q ) T S + = R H f C R C H kq s i Q f i 10-5k=6 C T = = =

202 MRP 4. MRP 5.MRP 6. MRPII MRP S=400 S=400H=2 /.10-X MPG

203

204

205

206

207 Flow-shop Job-shop

208

209 3. n / m / A/ n m B F :, P : A A : G : : m = 1 B B=F max

210 F max n/2/f/f max n/m/p/f max

211 1. 2.

212 F max n S= S 1 S 2 S n S i i C k S i S i M k k p Si S i M k k= m i=1 2 n C k S i C = C + 1 Si 1 p 1 S Si 1 i k Si { } k C, C p C = max 1 + k S i k S i 1 S i 11.1 k=1 2 m i=1 2 n

213 F max r i =0 i=1 2 nf max C max F = C msn max P F max 11-1 S= F max 11-1 i p i p i p i p i

214 11-2 S i p i p i p i p i F max =46

215 M M M M F max =46

216 n/2/f/f max S. M. Johnson 1954 Johnson Johnson a i J i M 1 a j J j M 1 b i J i M 2 b j J j M 2 M 1 M 2 min a i b j min a j b i J i J j 11.3 M 1 J i a i J j a j min ai bj =min aj bi M 2 b i b j J i J j Johnson Johnson

217 Johnson J i J j M 1 a i a j M 2 b i b j M 1 a i a j a j a i M 2 b i b j b j b i L L

218 Johnson M 1 M 2

219 /2/F/F max ai bi

220 S= F max =34 Johnson , ,3 1 2,2 M1 M2 S= S= S= F max =28 S= F max = 28

221 Palmer Palmer CDS CDS

222 Palmer 1965 D.S.Palmer Palmer m m + 1 λ i = k p ik k=1 2 m k = 1 2 m p ik i Mk λ i Palmer Palmer 11.3

223 Palmer λ = 3 m=3 i ik [ ] ik k = k p 2 λ > 0 < 0 i λ i = 3 k = 1 k 2 p y k y y m=3 palmer > 0 λ i λ i < 0 λ i λ i

224 4/3/F/F max 11-5Palmer 11-5 i p i p i p i λ i λ i m 3 3 = m k p ik k p ik = + k 1 2 = k 1 2 = = k = 1 [ k 2] p ik = p i1 p i 3 λ i F max =28

225 1 C j m 2 p i1 p im p i1 p im S a > S b 3S a C S b m P i = p ij p im j= 1 p i1 11 3P i i= P i 11-6

226 p i p i p i P i p i1 p i 3 p i1 1 2 S a 1 2 p i1 p i 3 > 4S b

227 CDS Campbell Dudek Smith CDS CDSJohnson n/m/p/fmaxm-1 m p ik k = m+ 1 l 1 2 m-1 Johnsonm-1 l k = 1 p ik l 11.3 CDS p i p i p i

228 l k = 1 p ik m p ik k = m+ 1 l l 11-7 CDS l l p i p i p i1 + p i P i2 + p i Johnson F max =28 l l F max =

229

230 t1 t2 t3 t4 T = n m i= 1 t i

231 t 1 t 2 t 3 T m = t i= 1 i + ( n 1) t L t 4

232 ti ti+1 ti ti+1 ti ti+1 t1 t2 t3 t4 ( ) ( ) = + = = , min 1 m j j j m i i t t n t n T 1ti ti+1 n 1 ti+1 i 1 2ti ti+1

233 m=4 n=4 t1=4 t2=2 t3=5 t4=3

234 m=4 n=4 t1=4 t2=2 t3=5 t4=3 ( ) = = = = m i t i n T ( ) ( ) = = + = = L m i i t n t T ( ) ( ) ( ) ( ) , min = = = = + = m j j j m i i t t n t n T

235

236 Job-shop k M k n m/g/f

237 3i j k i j k i j k i j k D D = T 1,1,1 2,1,3 = 2 3 1,2,3 2,2, ,3,2 2,3,2 1 5

238

239 Semi Semi-active schedule Active schedule Non-delay schedule

240 1. S t t O t t T O k t O k T O k t O k t=1s O 1 1 T * min{t k }T * M * M * O O t j M * T j T * Oj Oj S O t t O j Oj Oj O t=t+1 t=t+1 j 2

241 = 2,3,2 2,21,,3 21, 1,3,2 1,2,3 1, 11, D = T 2/3/G/Fmax 2/3/G/Fmax D T

242 M1 M2 M3 t=3m * 2 t=2 1,2,3M 3 T * t=5 2,3,2 1,1,1 2,2,1 2,1, ,2,3 1,3, t 1 2* 3 4 5* 6 {O t } 2,3, ,1,1 2,1,3 1,2,3 2,1,3 1,2,3 2,2,1 1,3,2 2,2,1 1,3,2 2,3,2 2,3,2 T k T k T * M * M 1 M 3 M 3 M 1 M 1 M 2 M 2 O j 1,1,1 spt 2,1,3 1,2,3 2,2,1 1,3,2 spt 2,3,2 SPT, MWKR,LWKR.

243 2. t=1s O 1 1 T * min{t k }T * M * M * O O t j M * T =T * j Oj S O t t O j O j O t=t+1 t=t+1 j , 1, D= 21,,3 1,2,3 2,21, 1,3,2 2,3,2 2 T =

244 M1 M2 M3 t=1 3M * 2 t=51,3,2 M 2 T j =T* 1,1,1 2,2,1 2,1, ,2,3 7 t * {O t } 1,1,1 2,1,3 1,2,3 2,1,3 1,2,3 2,2,1 1,3,2 2,2,1 1,3,2 2,3,2 1,3,2 T k ,3,2 1,3, T k T * M * M 1 M 3 M 3 M 3 M 1 M 1 M 2 M 2 M 2 O j 1,1,1 2,1,3 1,2,3 2,2,1 lwkr 2,3,2 1,3,2 11-2

245 SPT Shortest Shortest processing time FCFS First First come first served EDD Earliest Earliest due date MWKR Most Most work remaining LWKR Least Least work remaining MOPNR Most Most operations remaining SCR Smallest Smallest critical ratio RANDOM

246 2.

247 3. k l/k 3 3A B C RANDOM 1/3SPTA SPT 3 A B C6/14 5/14 3/14SPT

248

249 1 2

250

251

252

253 / / T pi pi t I i

254 AB BA BE ML MZ MI MA P a/

255 AB=90 AB=90 ML=AB/P=90/10=9 ML=AB/P=90/10=9 / MZ=FE/AB FE = n ( t ) itpi i= 1 FE=585 MZ=FE/AB=585/90=6.5 BA=50 BA=50 BE=90 BE=90 MA=ML/a=9/8=1.125=112.5%

256 1/2 1 i p i1 p i2 p i3 p i4

257 2/2 2P3211 3P3222 4P /4/P/Fmax 1,1,1 D= 2,1,3 3,1,1 1,2,2 2,2,1 3,2,4 1,3,3 2,3,4 3,3,3 5 T = SPT P322 4

258

259

260 1 Project 2 Project 3 4 5

261 WBS WBS

262

263 a b 14-1 ab

264 1. 2.

265 Project2002

266 A B C B E F

267 A B C B E F

268 WBS

269 WBS WBS

270 14-4

271 1. 2. Optimistic time Most likely time Pessimistic time

272

273 a b

274

275 A B C 3 B D 4 C E F 6 D G I 8 E G I 8 F G H J 5 3 H I K 6 I J 3 J L 5 K 8 L MIS

276

277 Early time ET j Late time LT i S i

278 i t i j i ET j =max{et =max{et i +t i j } ET 1 =0 i j t i j i j j

279 t i j i j LT n =ET n LT i =min{lt =min{lt jt i j } j

280 h j i h j S i =LT iet i

281 7 12 ET i LT i i ET i LT i S i : A C F H I J L

282 4 Early start time ES i j Early finish time EF i j Late finish time LF i j Late start time LS i j

283 ES i j ES i j =ET =ET i ES i j =max{es =max{es h i +t h i } ES 1 j =0 ES h i t h i ET i t i j ES i j EF i j =ES i j +t i j =ET i +t i j

284 LF i j LF i j =LT j LF i j =LS i j +t i j LS LS i j LS i j =LT =LT jt i j LS j k t i j t j k LS i j LS i j =min{ls min{ls j kt i j } LT j

285 1. 2.

286 1. ST ST i j i j i t i j j k i j ST i j =LS i j ES i j =LF i j EF i j =LT j ET i ST i j t i j

287 2. S i j S i j i j ET i ET j t i j i j S i j S i j =ES j h EF EF i j =ES j k ES i jt i j =ET j ET i t i j

288

289 ES EF LS LF

290

291 1. 2. e

292 Cg e = C t g Z C t g Z Cz

293 C T C I O T * C D

294

295 e /

296 e =

297 = = = = = C D + C I = = = = C I = = = = C D / /2 3/ /4 5/ (e) 8 (d) 9 (c) 10 (b) 11 (a)

298 / = 9000 / / * / = 9000 / * 4-5/ = / = / = 9000 / = / / * 1-2

299 14.4a

300 {S t } t {O t }t t=1 {S 1 }{O 1 } {O t } {O t } {S t }{O t } {O t }t=t+1 2

301 14.4a 14.4a a 19a a 7a a 20a a 19a ** ** ** ** ** ** ** ** a 7a

302 14 20a

303 a 7a a 8a {S {S t } {O t }

304 14-21a

305 1. P P e 14 1e e 2e

306 14 2e

307 4-6 /

308 Just-in- time JIT JIT Stockless production Zero inventories JIT

309 JIT JIT

310

311 JIT 1987 JIT

312 JIT JIT JIT JIT 20

313 1. 2. JIT

314 1. WC 1 WC 2 WC n-1 WC n WC 17-2 Push Push

315 WC 1 WC 2 WC n-1 WC n WC 17-3 Pull Pull

316

317

318 1. 2.

319 5 3 No.38-6 A345 No

320 # 5# No.38 No.38-6 A435 A435 38# 38#

321 1 # 2 # 3 # WC 1 WC 2 WC

322 a.3 b a. 2 b. 2 c

323 NN m N p D t b T T W P A W A P A W A P N = N + m N D 1 N m = 1 + b t T W N D 1 p = b t 1 + T P p ( A ) W ( A ) p

324 17.1 D b=100 b=1008 T W 1 T P 0.5 A W A P 0.2, 0.2, N N m p D b 1 t T = W D b W 1 t T = p P ( 1+ A ) = ( ) = ( 1+ A ) = ( ) =

325

326

327 JITLevel production) JIT JIT

328 A B C D D 4 4 A A 400 B 300 C C 200 D D A B C D A B C D A B C D A 425 B C A B C 425 A B A D

329 A: 26.2 B : 35 C : 52.5 D :105 A: = 105 B :35 3 = 105 C : = 105 D:105 1= =420

330 1. NC WC 2.

331 JIT JIT JITJIT 1.JIT 2.JIT U S

332 1.JIT JIT JIT JIT

333 2.JIT U U

334 3. JIT

335 4. 5S 5S Settle Straighten Scavenge Sanitary Sanitary Schooling "4S" "4S"

336 JIT 5

337 Lean production LP (International motor vehicle program IMVP)John Krafoik Lean LP

338

339 P&L 3.

340 T / /

341

342 Rouge Rouge Rouge Rouge

343 Lean production Teamwork 4.

344 1. 2.

345 GM % 4 Accord 4 4

346 1. A1 A11 A111 A12 B1

347 Lean Enterprise

348 JIT 4. 5.

349

350 OPT OPT OPT OPT9 DBR DBR OPT OPT

351 1. 2.OPT 3. NP ROI CF

352 1. OPT Net profit NP NP Return on investment ROI ROI Cash Flow CF CF

353 2.OPT NP ROI CF OPT Throughput T Inventory I Operating Expenses OE

354 3. NP ROI CF OPT3 T I OEI T NP ROI CF TI OENP ROI CF OE T INP ROI CF IT OE I TROI I CF I T OENP a I OE OE NP ROI CF bi I OE I OE

355 OPT OPT 9 OPT OPT 1. BottlenecksOPT OPT 2. A 15 / B 20 / 25 / 3.A

356 OPT OPT Utilization Activation

357 Utilization Activation OPT 100% 60% 40% 60%

358 18-3 DBR OPT DBRDBR Drum Buffer Rope DBR

359 DBR Master schedule OPT 3.

360 OPT Creative Output OPT OPT OPT OPT OPT OPT OPT OPT21 OPT5000 OPT5000OPT21 OPT5000 OPT5000

361

362 Lehigh Lehigh Iacocca Iacocca Agile Manufacturing Agile Manufacturing AM AM

363 Virtual Enterprise

364

365 1. Enriching the customer Solution Product

366

367 CIMS CIMS CIMS CIMS CIMS CIMS CIMS CIMS CIMS CIMS

368 1974 Computer Integrated Manufacturing CIM CIM CIMS CIMS CIMS CIMS CIM CIMS

369 CIMS CIMS 1. 50CAD 50CAM IBM MRP 1979 MRPII

370 CIM CIM CIMS 1.CIM CIMCIM-OSA CIMCIM CIM 2.CIMS CIMS

371 18-6 CIMS

372 1.4 MRPII CAD/CAPP/CAM CIMS CIMS 2 2 CIMS CIMS

373

374 1. CAD/CAPP/CAM 2. FMS DNC 3.

375 CIMS 80 CIMS CIMS 1994 SME1995 CIMS

376 1. OPT 2.OPT CIM CIMS 5. CIMS 6.

(Electronic Data Interchange) (Executive Information System) (Economic Order Quantity) (Enterprise Resource Planning) (Flexible Manufacture System) (F

(Electronic Data Interchange) (Executive Information System) (Economic Order Quantity) (Enterprise Resource Planning) (Flexible Manufacture System) (F (Activity-Based Costing) (Activity-Based Budgeting) (Activity-Base Management) (Advanced Planning and Scheduling) Application Service Provider (Available To Promise) (Bill Of Material) (Business Process