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TOCICO 词典中英文翻译稿 2015年12月1日至4日

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发表于 2015-12-25 10:39:14 | 显示全部楼层 |阅读模式

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2015/12/1
theory of constraints (TOC) – A holisticmanagement philosophy developed by Dr. Eliyahu M. Goldrattthat is based on the principlethat complex systems exhibit inherent simplicity, i.e., even a very complexsystem made up of thousands of people and pieces of equipment can have at anygiven time only a very,very small number of variables– perhaps only one (known as a constraint) – that actually limit thesystem's ability to generate more goal units.See: constraint, goal, fundamentalassumptions (of TOC), holistic approach
.制约法【又译约束理论(TOC)】由以色列物理学家 艾利●高德拉特博士创立的基于复杂系统具有固有简单性原理的整体管理哲学理论。比如说一个非常复杂的系统由成千上万的人和设备组成,在任何给定的时间只有非常少的变量-也许只有一个变量(称为约束)—这实际上限制了系统产生更多目标单元的能力。
参见:制约,目标,TOC的基本假设,整体分析
《TOCICO词典》- 第1天分享
2015/12/2
throughput (T) – The rate at which the systemgenerates "goal units".Usage: Because throughput is a rate,it is always expressed as goal units per unit of time (e.g., hour, day, monthor year) or unit of product. If the goalunits are money, throughput will be an amount ofmoney per time period or perunit of product. In the case ofthroughput per time period, throughput iscalculated as (revenues receivedfor the period minus totally variable costs) divided by the chosen time period.In the case of throughput per unit of product, throughput is calculated as theselling price ofthe product minus totallyvariable costs per unit.Example: Suppose a company produces only oneproduct, and it sells for $100 and has totally variable costs of $35 per unit.If, in a week, the company produces 500 units but only sells 450, throughputwould be $29,250 per week ((100-35) x 450). It should be noted that productproduced but not sold does not generate throughput, it increases inventory.See: inventory, throughput,totally variable costs.
有效产出-整个系统产出目标单元的速度用法 -因为有效产出是个速率通常表达为目标单位每单位时间(如每小时、每天日、每月或每年)或单位产品。如果目标单位是钱则有效产出率将是钱数/单位时间或每单位产品。如果有效产出率是每单位时间的,有效产出率的计算公式为(这个期间的收入减去完全可变成本)除以所选择的时期。如果有效产出率是每单位产品的,则有效产出的计算公式为产品的销售价格减去单位完全可变成本。
例子:假设一个公司只生产一个产品,它的售价为100美元,完全可变成本单位35美元。在一周后,如果该公司5生产500台只有售出了450台,有效产出会是每周 $29,250((100 - 35)x100)美元。应该注意的是,生产出的产品但未售出不产生有效产出,只是增加库存。参见:库存,有效产品,完全可变成本
《TOCICO词典》- 第2天分享

2015/12/3
inventory – Formerly one of the operationsmeasurements of the theory of constraints, now changed to investment.
See: investment (I).
库存-制约法中衡量运营绩效的一个指标,现在变成了投资。
参见: 投资
investment (I) – All the moneycurrently tied up in the system. As used in TOC, investment refers to theequipment, fixtures, buildings,etc. that the system owns as well as inventory in the forms of raw materials,work-in-process and finished goods.投资(I)-系统内拴住的钱,用在TOC里的投资是指系统拥有的设备、工装、建筑等以及以库存形式存在的原材料、在制品和制成品。
《TOCICO词典》- 第3天分享

2015/12/4
OE – Abbreviation for operating expense.运营费用的缩写
operating expense (OE) – All the money theorganization spends in generating "goal units".
Perspective: In the throughput-worldparadigm of TOC, operating expenses include items such as salaries, rent,insurance, and other expenses that would be paid even if operations stopped forawhile.OE does not include expensesthat vary directly with production or service volume, such as cost of rawmaterial, commissions, etc. These expenses are considered to be totallyvariable costs, not OE.
Syn.: operational expense.
See: global measures,throughput-world paradigm, totally variable costs.
运营费用(OE)-系统花费在产出目标单元上的钱。
观点:TOC的有效产出视角认为运营费用包括工资、租金、保险和即使运营停止一段时间仍需要支付的其他费用。运营费用OE不包括直接与生产量或服务量,如原材料成本和佣金等。这些费用被认为是完全可变成本,不是OE。
operational expense运营费用
Syn.: operating expense.同义词:运营费用
《TOCICO词典》- 第4天分享

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