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索引352357Integrated system 综合系统 ABC with economic value-added 作业成本法与经济增加值的结合系统 ABC with enterprise-wide system 作业成本法与企业外部资源的结合系统 ABC with leaning and improvement system 给予作业成本法的学习和改进系统 Cost management and financial reporting 成本管理和财务报告 Information with control system 信息与控制系统 See also cost and performance management system 参考成本和绩效管理系统International Benchmarking Clearing House 国际标准的清算所Internet 因特网Inventory 存货 finished goods 制成品 management 存货管理 valuation 估值 work-in-process 工作进程investments 投资Ishikawa 石川县Ittner, C. 伊特纳Jai kumar, R. 宰库马尔，河 Japan. See kaizen costing system; production system: Japanese; pseudo-profit center systems参考日本持续改善成本系统和虚假利润中心系统John Deere约翰,迪尔Johnson, H. Thomas约翰逊，H,托马斯Jones, H. Thomas Jones, DJones, L.F Jones,Joseph, D.AJuran, J.MJust-in-time manufacturing/production 适时生产系统 Just-in-time purchasing and delivery 适时采购和交付系统Kaiken (discontinuous improvement activities) 非持续的改善活动Kaiken costing system 凯森成本改善系统 Comparison with pseudo-profit center systems 与虚假利润中心对比 Loss of effectiveness 效率的损失 As operational control system 作为运营与控制系统 Standards 标准 Targets 目标Kanigel, R. Kanthal manufacturing company 康泰尔制造公司Katzenbach, John R卡曾巴赫，约翰Kekre 可可Kelly 凯利（男子名）Kilger, w. 基尔格Kirin Beer麒麟啤酒Klammer, T克拉墨Kodak柯达Kreuze, J.GL.L. Bean里昂Labor usage劳动力使用Lean enterprise精益企业Leaning system 学习系统Life-cycle cost measurement生命周期成本计量Loewe, D.A伊D.A,Loss ratio of materials 材料损失的比率Main, Jeremy门.杰里米Maintenance costs维护费用Mak, Y, T麦,Y,TManagement 管理ABC information 作业成本信息Accounting 管理会计Capability 生产能力Cost 生产成本Marketing 市场Priority setting by 制定优先次序Process 生产过程Profit index 盈利指数 Purpose 目的Standard cost system 标准成本系统Manufacturing cost 生产成本Manufacturing cycle effectiveness 生产周期的有效性Manufacturing technology 生产技术Market driver costing 市场驱动成本Market spot 现货市场Marn, M. V 马尔纳Materials acquisition 购买材料Maxwell Appliance control马克士威电器控制McDonald’s 麦