Glossary

• Base unit
• Bill of materials (BOM)
• By-products
• Component
• Cost driver
• Cost pool
• Finished product
• Foreign currency
• Manufacturing overheads
• Material
• Operation (in the multioperation make-to-order process)
• Planning horizon
• Planning interval
• Presentation currency
• Routing
• Routing template
• Semi-finished product
• Settlement currency
• Shift closure (z-report)
• Work center
• Work center type
• Workload