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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.Accounts Payable (A/P): The value of goods and services acquired for which payment has not yet been made.

The A group represents 10 to 20% by number of items, and 50 to 70% by projected dollar volume.

The next grouping, B, represents about 20% of the items and 20% of the dollare volume.

ABC Classification: Classification of a group of items in decreasing order of annual dollar volume or other criteria.

This array is then split into three classes called A, B, and C.

Accessorial Charges: A carrier's charge for accessorial services such as loading, unloading, pickup, and delivery, or any other charge deemed appropriate.

Accountability: Being answerable for, but not necessarily personally charged with, doing specific work.Acceptable Quality Level (AQL): In quality management, when a continuing series of lots is considered, AQL represents a quality level that, for the purposes of sampling inspection, is the limit of a satisfactory process average.Acceptable Sampling Plan: In quality management, a specific plan that indicates the sampling sizes and the associated acceptance or non-acceptance criteria to be used.Care must be taken in evaluating the nature of the demand: Is it a volume change, is it a change in product mix, or is it related to the timing of the order?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.ABC System: In cost management, a system that maintains financial and operating data on an organization's resources, activities, drivers, objects and measures.

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