ABC classification
when items are grouped in decreasing order of annual dollar volume or other criteria. It uses the ABC principal where looser controls are applied to the lower-dollar-volume class, and tighter controls are applied to the higher-dollar-volume class. ABC classification is normally applied to inventories, sales, purchasing etc.
access control
user identification and other tasks related to system or network access
accessory
a choice or featured added to goods or services
account combinations
when accounts listed under different groupings, e.g., departments, can be combined.
account masking
a form of consolidation, whereby all accounts containing specific combinations of accounts are grouped together for reporting purposes
accounting period
the timeframe for creating an account or when information is being reproed. It is not necessarily based on a calendar year.
accounting software
targets the functional requirements required to support an enterprises accounting requirements. It can include, general ledger, accounts payable (A/P) and accounts receivable (A/R), payroll, job and project costing, multinational accounting, technology, etc.
accounts payable
funds owed based on items or services received
accounts receiveable
the value of goods or services shipped or acquired for which payment has not been received
active accounts
standard accounts where revenue and cost information can be posted
ActiveX
A Microsoft browser technology that enables interactive content by automatically installing the appropriate application, so a Web feature can be used
activity-based costing
a costing method that breaks overhead costs into different drivers
actual cost
the cost that was incurred and recorded in the books, as opposed to the forecasted cost
adjusted current earnings
part of the alternative minumum tax (AMT), a US taxation tool designed to prevent a corporation with substantial economic income from using preferential deductions etc. to significantly reduce or eliminate paying US taxes. The recalculated income is called ACE
advanced planning and scheduling
any computer program that uses algorithms or logic for the optimization or simulation of manufacturing, planning, or logistics. Constraints and business rules are used to determine real time planning and scheduling, decision support, available to promise, and capable-to-promise capabilities. Elements of APS include finite capacity scheduling, sourcing, resource planning, forecasting, demand management, etc.
affinity
describes the relationship between products. It exits when 1) two or more products complement, blend, and cooperate with one another, and each benefits from the other's presence 2) when two or more products are purchased together, 3)demonstrates the extent to which a new product is consisten with teh consumer's current buying and usage behaviour
aggregate demand
the total amount of goods demanded
aging
determines when a transaction last occurred in an accountdetermines when a transaction last occurred in an account
alerts
an indicator that is triggered when changes, conditions, or thresholds have or have not been met, or exceeded
allocation
determines when a transaction last occurred in an account\n1) a classification of the quantities of items assigned to specific orders, but has not yet been released from the store room. 2) demanded created by sales or work orders
allocation accounts
accounts where information is collected and posted ot other accounts (such as overhead costs)
allowance for uncollectable account
when a dollar amount can be reasonably estimated for a bad debt and recorded in the period in which the sale took place. This entry is called a bad debt expense.
alternative
in a knowledge base, an alternative represents a vendor or provider that a user wants to evaluate based on his or her priorities
American Standard Code of Information Interchange
a standard eight bite code (7 data bits, and 1 parity bit) used in data communication and storage
analog-to-digital converter
a component used to allow analog and digital circuitry to communicate with each other
application programming interface
a set of routines, protocols, and tools for building software applications or for communicating with programs or other systems
application service provider
a third party provider that leases software-based services and solutions to customers across a wide network. The ASP manages and distributes the service.
application software
software designed to perform functions for the completetion of specific tasks required for the operations of enterprises
architecture
a set of protocols that are structured and used to implement a system's functions
ASCII
American Standard Code of Information Interchange (ASCII) is a standard, eight bit code used in data communication
asset disposal
an asset is disposed of when it reaches the end of its useful life through e.g., auction, sale, recycle, refuse, etc.
audit system
a system that methodically examines and reviews a situation or condition within a business enterprise, and concludes with a detailed report of findings
authorized funds
funds that can be used based on e.g., a budget, authorized plan etc.
automated data collection
converts disparate information into computer records
automatic data processing
refers to computer-aided data storage, manipulation, or processing
available-to-promise
a designated part of a company's inventory and planned production kept in the master schedule used to fulfil customer orders
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PANIER 
Glossaire
