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ABI: * Abnormal Demand: Demand in any period that is outside the limits established by management policy.

This demand may come from a new customer or from existing customers whose own demand is increasing or decreasing.

Accountability cannot be delegated, but it can be shared.

For example, managers and executives are accountable for business performance even though they may not actually perform the work.

Care must be taken in evaluating the nature of the demand: Is it a volume change, is it a change in product mix, or is it related to the timing of the order?

Absorption Costing: In cost management, an approach to inventory valuation in which variable costs and a portion of fixed costs are assigned to each unit of production.

The entire lot may be accepted or rejected based on the sample even though the specific units in the lot are better or worse than the sample.

There are two types: attributes sampling and variables sampling.In attributes sampling, the presence or absence of a characteristic is noted in each of the units inspected.In variables sampling, the numerical magnitude of a characteristic is measured and recorded for each inspected unit; this type of sampling involves reference to a continuous scale of some kind.glossary of transportation, logistics, supply chain, and international trade terms help.A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z ABC Analysis: A classification of items in an inventory according to importance defined in terms of criteria such as sales volume and purchase volume.For example, the Registrar Accreditation Board accredits those organizations that register companies to the ISO 9000 Series Standards.

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