Activity-Based Costing (ABC) A system that tracks costs based on the activities that are responsible for driving costs in the production of manufactured goods. After Sales Service All services proposed by the vendor or manufacturer after the purchase. Agile Manufacturing Tools, techniques, and initiatives that enable a plant or company to thrive under conditions of unpredictable change. Agile manufacturing not only enables a plant to achieve rapid response to customer needs, but also includes the ability to quickly reconfigure operations-and strategic alliances-to respond rapidly to unforeseen shifts in the marketplace. In some instances, it also incorporates "mass customization" concepts to satisfy unique customer requirements. And, in the broadest sense, it includes the ability to react quickly to technical or environmental surprises. Alignment (Precision) Refers to bringing or placing machine(s) shaft(s) in line.  Misaligned shafts often cause problems with machine components (i.e. bearings).   Specialized tools and personnel for precision alignment exist.  A number of tools are based on laser technologies. Alliance (Contract) An alliance is a long term commitment between two or more entities for the purpose of achieving clearly stated business objectives by maximizing the effectiveness of each participant's skills and resources, leading to an "alliance contract". Analysis (1) A step-by-step process of determining the solution to a problem. (2) The collection, viewing, and examination of data and information. (3) The process of determining the composition of a substance or material using chemical or physical methods. Annual Inventory Turns A measure of asset management that is calculated by dividing the