|design for manufacturability (DFM)|
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Definition of design for manufacturability (DFM)
design for manufacturability (DFM)
a process that is part of the project management of a new product; concerned with finding optimal solutions to minimizing product failures
a system using computer graphics for product designs
the use of computers to control production processes through numerically
the integration of two or more flexible manufacturing systems through the use of a host computer and an information networking system
The use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result.
A characterization used by the Securities and Exchange
Schedule of depreciation rates allowed for tax purposes.
A set of accounts that summarize the transactions of a business that have been recorded on source documents.
Cumulative gains or losses reported in shareholders'
a discipline that focuses on the activities incurred during the production/performance process as the way to improve the value received
a valuation method that uses actual direct
an organizational unit that performs management activities benefiting the entire organization;
An equation determining aggregate output as a function of aggregate inputs such as labor and capital.
Also called surplus management, the task of managing funds of a financial
A racking system using automated systems
A management style that de-emphasizes the significance of economic
business intelligence (BI) system
a formal process for gathering and analyzing information and producing intelligence to meet decision making needs; requires information about
business process reengineering (BPR)
the process of combining information technology to create new and more effective
an incidental output of a joint process; it is salable,
A product that is an ancillary part of the primary production process, having
A material created incidental to a production process, which can be
The provision of some futures contracts that requires not delivery of underlying assets but
Cash management bill
Very short maturity bills that the Treasury occasionally sells because its cash
Certified Management Accountant (CMA)
a professional designation in the area of management accounting that
a system using transfer prices; see transfer
Clearing House Automated Payments System (CHAPS)
A computerized clearing system for sterling funds
Clearing House Interbank Payments System (CHIPS)
An international wire transfer system for high-value
An internal department within a company staffed by specialists in collecting past due accounts or accounts receivable.
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
A project with a negative initial cash flow (cash outflow), which is expected to be
Corporate financial management
The application of financial principals within a corporation to create and
Corporate processing float
The time that elapses between receipt of payment from a customer and the
cost-benefit analysis the analytical process of comparing the
relative costs and benefits that result from a specific course
cost control system
a logical structure of formal and/or informal
cost management system (CMS)
a set of formal methods
Cost of limited partner capital
The discount rate that equates the after-tax inflows with outflows for capital
cost of production report
a process costing document that
In the balance of payments, counterpart items are analogous to unrequited transfers in the
The parties to an interest rate swap.
on the other side of a trade or transaction.
The risk that the other party to an agreement will default. In an options contract, the risk
The tender and receipt of an actual commodity or financial instrument in settlement of a futures contract.
The written notice given by the seller of his intention to make delivery against an open, short
The options available to the seller of an interest rate futures contract, including the quality
Those points designated by futures exchanges at which the financial instrument or
A company’s stated goal for how soon a customer order will be
The price fixed by the Clearing house at which deliveries on futures are in invoiced; also the
Delivery versus payment
A transaction in which the buyer's payment for securities is due at the time of
Demand Management Policy
Fiscal or monetary policy designed to influence aggregate demand for goods and services.
The informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock.
A conception of the way a stock's price changes that assumes that the price takes on all
Du Pont system
A breakdown of ROE and ROA into component ratios.
Dupont system of financial control
Highlights the fact that return on assets (ROA) can be expressed in terms
The active manipulation of earnings toward a predetermined target.
economic production run (EPR)
an estimate of the number
Electronic Federal Tax Payment Systems (EFTPS)
An electronic funds transfer system used by businesses to remit taxes to the government.
enterprise resource planning (ERP) system
a packaged software program that allows a company to
Enterprise resource planning system
A computer system used to manage all company
equivalent units of production (EUP)
an approximation of the number of whole units of output that could have been
European Monetary System (EMS)
An exchange arrangement formed in 1979 that involves the currencies
Factor of Production
A resource used to produce a good or service. The main macroeconomic factors of production are capital and labor.
Federal Reserve System
The central bank of the U.S., established in 1913, and governed by the Federal
Federal Reserve System
The central banking authority responsible for monetary policy in the United States.
FIFO method (of process costing)
the method of cost assignment that computes an average cost per equivalent
flexible manufacturing system (FMS)
a production system in which a single factory manufactures numerous variations
A transaction in which the settlement will occur on a specified date in the future at a price
A partner who has unlimited liability for the obligations of the partnership.
A partnership in which all partners are general partners.
A delivery in which everything - endorsement, any necessary attached legal papers, etc. - is in
Good delivery and settlement procedures
Refers to PSA Uniform Practices such as cutoff times on delivery
grade (of product or service)
the addition or removal of product
Gross Domestic Product
Total output of final goods and services produced within a country during a year.
Gross domestic product (GDP)
The market value of goods and services produced over time including the
Gross National Product
Total output of final goods and services produced by a country's citizens during a year.
Gross national product (GNP)
Measures and economy's total income. It is equal to GDP plus the income
A promise that a life insurance policy will be renewed without penalty or medical examination after the term has expired. The renewal rate can also be guaranteed.
A new house on which construction has just begun.
hybrid costing system
a costing system combining characteristics
Imputation tax system
Arrangement by which investors who receive a dividend also receive a tax credit for
In-house processing float
Refers to the time it takes the receiver of a check to process the payment and
A project whose acceptance or rejection is independent of the acceptance or rejection of
an investment project that has no specific
A situation where an increase (or decrease) in the benefits of one
Institute of Management Accountants (IMA)
an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management
Canada's bank machine and electronic debit system. If you use your bank card at a bank machine which displays the Interac symbol (and that bank machine is not your bank's machine), you will be charged a fee.
Investment product line (IPML)
The line of required returns for investment projects as a function of beta
Statistical assumptions about the behavior of security prices. For
job order costing system
a system of product costing used
a manufacturing process that simultaneously
A product that has the highest sales value from among a group of products
Just-in-time inventory systems
systems that schedule materials/inventory to arrive exactly as they are
just-in-time manufacturing system
a production system that attempts to acquire components and produce inventory only as needed, to minimize product defects, and to
The technique of stripping all non-value-added activities from
limited liability partnership
an organizational form that is a hybrid of the corporate and partnership organizational
A partner who has limited legal liability for the obligations of the partnership.
A partnership that includes one or more partners who have limited liability.
A partnership that includes one or more partners who have limited liability.
system whereby customers send payments to a post office box and a local bank collects and processes checks.
MACRS (Modified Accelerated Cost Recovery System)
A depreciation method created by the IRS under the Tax Reform Act of 1986. Companies must use it to depreciate all plant and equipment assets installed after December 31, 1986 (for tax purposes).
A project, such as digging holes and filling them up again, that has no useful purpose other than to make work.
Refers to the seller's actually turning over to the buyer the asset agreed upon in a forward contract.
management refers to the individuals in an entity that have the authority and the responsibility to manage the entity. The positions of these individuals, and their titles, vary from one entity to another and, to some extent, from one country to another depending on the local laws and customs. Thus, when the context requires it, the term includes the board of directors or committees of the board which are designated to oversee certain matters (e.g., audit committee).
The production of financial and non-financial information used in planning for the future; making decisions about products, services, prices and what costs to incur; and ensuring that plans are implemented and achieved.
a discipline that includes almost
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