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ABI: * Abnormal Demand: Demand in any period that is outside the limits established by management policy.This demand may come from a new customer or from existing customers whose own demand is increasing or decreasing.The entire lot may be accepted or rejected based on the sample even though the specific units in the lot are better or worse than the sample.There are two types: attributes sampling and variables sampling.

Absorption Costing: In cost management, an approach to inventory valuation in which variable costs and a portion of fixed costs are assigned to each unit of production.

For example, the Registrar Accreditation Board accredits those organizations that register companies to the ISO 9000 Series Standards.

Accredited Standards Committee (ASC): A committee of ANSI chartered in 1979 to develop uniform standards for the electronic interchange of business documents.

Accountability cannot be delegated, but it can be shared.

For example, managers and executives are accountable for business performance even though they may not actually perform the work.

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