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처음 외국계 회사 생활을 할 때 가장 어려웠던 것이 바로 수많은 약어들.
수입, 물류 관련 회사에서 주로 쓰는 약어들을 정리해 보았다.
Acronym (약어) | Meaning (뜻) |
AP | Accounts Payable (Also used for Asia Pacific) |
AR | Accounts Receivable |
ASP | Average Sell Price |
ATCFT | at the customer for the customer |
BFO | Blinding Flash of the Obvious |
BIS | Bureau of Industry & Security |
BOH | Balance on Hand |
BOM | Bill of Materials |
BRF | Business Requirement Form |
CAGR | Calculated Average Growth Rates |
Capex | Capital Expenditure |
CIT | Corporate Information Technology |
СМ | Contribution Margin (Sales - RM, Ct, Fit, rebates, discounts, equipment) |
CM1 | Contribution Margin (CM - terms, merchandizing, commissions, samples, consignments) |
CNM | Customer Needs Mapping |
COGS | Cost of Goods Sold |
COPO | Cost of Poor Quality |
CRP | Capacity(capability) Requirement Planning |
CTI | Cycle Time Interval |
CTW | Cooling Tower Water |
CV | Coefficient of variation |
CY | Container Yard (receiving port usually) |
DFW | Drug Free Workplace |
DIDO | Day In Day Out |
DIFOT | Delivery In Full On Time |
DMD | Demand |
DPMO | Defects per Million Opportunities |
DSO | Days Sales Outstanding |
DV | Demand Variability |
EAR | Export Administration Regulations |
EBIT | Earnings Before Interest & Tax |
EBITA | Earnings before Interest, tax & allocations |
EBITDA | Earnings Before Interest, Tax, Direct Allocations |
EBS | Enterprise Business Systems |
EEV | Estimated Entity Value |
EMR | Express Model Reinforce |
EOQ | Economic Order Quantity (cost of carrying inventory & cost of ordering at min) |
EPS | Earnings Per Share |
ERM | Enterprise Resource Master |
ERP | Enterprise Resource Plan |
FCA | Free Carrier |
FCF | Free Cash Flow |
FCST | Forecast |
FEU | Forty-foot(40ft) Equivalent Unit |
FF | Freight Forwarder |
FL | Factory Labor |
GAAP | General Accepted Accounting Principles |
GBTG | Global Business Technology Group |
GM | Gross Margin |
HCM | Human Capital Management |
HSS | High Seas Sale |
IFOT | In Full on Time |
IPT | Internet Protocol Telephony |
IRR | Internal Rate of Return |
KPI | Key Performance Indicator |
KSF | Key Success Factors |
LIFO | Last in First out |
LT | Lead Time |
LTM | Last Twelve Month |
Mfg | manufacture |
MGC | Major Global Comp |
MNC | Major National Competitors |
MOH | Mfg Over Head |
MOU | Memorandum of Understanding |
MPS | Master Production Schedule |
MR | Miscellaneous Resource |
MRO | Maintenance, Repair, Operating supplies |
MRP | Material Requirement Plan |
MRP2 | Manufacturing Resource Plan |
MSIS | Market Segment Income Statement |
MSP | Manufacturing Supply Plan |
NESB | Non English Speaking Background |
NOPAT | Non Operating Profit after Tax |
NPI | New Product Introduction |
NPV | Net Present Value |
NWC | Net Working Capital Inv +AR - AP/LTM sales + NWC as % sales |
OEI | Organization Employee Index |
OEM | Original Equipment Manufacturer |
OI | Order Interval |
OIR | Organizational Incident Rate |
OMM | Original Machine Manufacturer |
OOH | Order on Hand |
OOS | Out of Specification |
OpInc | Operating income |
ORG | Quick Reference Guide |
P&ID | Piping& Instrument Drawing |
PAC | Production Activity Control |
PEI | Personnel Effectiveness Index |
PH | Planning Horizon |
PLC | Process Lead Time |
PPV | Purchase Price Variance |
ROGI | Return on Gross Investment |
ROI | Return on Operating Income |
ROIC | Return on invested capital |
S&OP | (SI&OP) Sales (Inventory) & Operational planning |
SAR | Single Account Resource |
SCR | System Change Request |
SD or "s" or σ | Standard Deviation |
SDN | System Dump Notice |
SFDC | Sales Force Dot Com |
SIFOT | Supply In Full On Time |
SKU | Stock Keeping Unit |
SLA | Service Level Agreement |
SMART | Specific, Measurable, Actioned (action orientated), Realistic, Timely |
SME | Subject Matter Experts |
SMT | Strategic Management Team |
SOH | Stock on Hand |
SOI | Substrates OEM institual |
SOP | Standard Operating Practice |
SPC | Statistical Process Control |
SRS | Software Requirement Specification |
STA | Sales to new account |
STNC | Sales to new close |
SUCA (S.U.CA) | Sustainable Unique Competitive Advantage |
TAM | Total available Mkt |
TAT | Turn Around Time |
TBR | Total Business Return |
TEU | Twenty-foot(20ft) Equivalent Unit |
TSR | Total Sales Return |
TTM | Trailing Twelve Months |
TV | Terminal Value |
UCM | Unit Cost of mfg |
VC | Value Creation |
VUCM | Variable Unit Cost of Manufacture |
WACC | Weighted Average Cost Capital |
WC | Working Capital |
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