TheBusinessPlanningProcess教学幻灯片讲义.ppt

Resources come in many shapes and sizes. The APICS Standard definition for a resource is anything that adds value to a product or service in it’s creation, production or delivery. Ask students to give examples of resources that are used in a production environment, then ask them what would be a resource in a service industry, such as an insurance company, a not for profit professional organization, a hotel, a sports stadium etc. Discuss the students ideas. A Bill of Resources is a listing of the required capacity of a particular resource needed to manufacture one unit of a selected product