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Glossary

Job Order Costing

Treats individual jobs as units of output and traces or allocates costs of resources used to each job.

E

F

Failure-Proofing Devices
Five S
Five Whys
Fixed Cost
Flexible Automation
Flexible Manufacturing System
Flow
Flow Distance

G

Green Belt
Grenzplankostenrechnung Costing

H

I

J

JIT
Job Order Costing
Just In Time

K

Kaizen
Kaizen Costing
Kanban

L

M

Malcolm Baldrige Award
Master Black Belt
Material Flow
Material Requirements Planning (MRP)
Mixed Model
Monument
Muda

N

O

One Piece Flow
Operation Costing
Opportunity Cost
Overproduction

X

Y

Z

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