layaway
refers to the purchase of an item, where the buyer pays on installments, picking it up at a later date, after the final payment is made
layoff
a suspension of work and pay from a company because of slow sales, plant breakdowns, etc.
lead production
a philosophy that strives to eliminate waste and non-value adding activities in all areas of an enterprise, ranging from design, production to supply chain management and customer care.
lead time
the amount of time required to fulfill a process or create an item. Also the time between the need for an order and its receipt, including preparation time, transportation etc.
lead-time offset
used in manufacturing resource planning (MRP). A planned order receipt is released at an earlier time, based on its lead-time
leaf factor
a factor that is in a child relationship with another factor
lean manufacturing accounting
typically refers to paperless (or less paper) production and accounting. Instead of recording costs for every single order, the idea is to record these for certain determined cycles or schedules.
lean software selection process
The lean software selection process focuses on the decision cycle as a value stream by removing actions that do not create value, and streamlining those that do, so that the process moves in a continuous flow.
learning management system
a system that manages educational resources. It can enable and keep records for e-learning courses; track course attendence; maintain databases of courses take and individual results; schedule courses; and assign instructors, facilities, and equipment to a course etc. LMS may also include human resources information management (HRIS0, enteprise resource planning (ERP), e-commerce capabilities, and dashboards.
ledger
a book containing accounts to which debits and credits are posted
less than truck load
a quantity of freignt that constitutes less than a truck load
line
1) a physical space on the shop floor where the manufacture of products take place e.g., a series of machines connected by a conveyor belt. 2) a manufacturing process that produces a large volume of products that are identical or similar in design
line item
a transaction recorded in a single entry in a ledger or budget
load
normally refers to transport by truck; the quantity or nature of what is being carried
load optimization
the best possible solution in terms of the quanity or nature of what is being carried
loss and prevention reports
reports that analyze store operations for signs of theft or fraud. In retail, it includes tender auditing, sales auditing, etc.
lot
a quantity produced at the same, which time sharing the same product costs, specifications, etc.
lot number
a number assigned to a product when it is received at the warehouse and entered into the computer system
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COMPRAS 
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