Supply Chain Glossary - A

Supply Chain Glossary - A

assembly parts list

As used in the manufacturing process, a list of all parts (and subassemblies) that make up a particular assembly. See: batch card, manufacturing order.

An accounting/financial term (balance sheet classification of accounts) representing the resources owned by a company, whether tangible (cash, inventories) or intangible (patent, goodwill). Assets may have a short-term time horizon, such as cash, accounts receivable, and inventory or a long-term value, such as equipment, land, and buildings. See: balance sheet, liabilities, owner's equity.


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