Unit One: Company Operation and Management公司運(yùn)作和管理

Reducing overheads 減少管理費(fèi)用

相關(guān)單詞掌握：

Research and development 研發(fā)

Property costs 財(cái)產(chǎn)耗費(fèi)、物業(yè)費(fèi)用

Capital goods 資本貨物

Balance sheet 資產(chǎn)負(fù)債表

Redundancy payment 失業(yè)金

In the short term 短期內(nèi)

Long-term effects 遠(yuǎn)期效益

Overall effects 整體效益

Office supplies 辦公用品

Stationery 文具

Bulk price 批發(fā)價(jià)

Mail-order 郵購(gòu)

Paper clip 回形針，曲別針

Mini-presentation

企業(yè)的費(fèi)用主要包括營(yíng)業(yè)費(fèi)用(operating expenses)、管理費(fèi)用(overhead cost)和財(cái)務(wù)費(fèi)用(financial cost)。其中管理費(fèi)用是指經(jīng)營(yíng)企業(yè)的日常開支成本，它主要包括管理人員的工資(salary)、福利費(fèi)(welfare expenses)、宣傳費(fèi)(publicity expenses)、租金(rent)等等。由于管理費(fèi)用的彈性較大，企業(yè)通常就會(huì)通過(guò)各種途徑來(lái)削減管理費(fèi)用。企業(yè)通過(guò)對(duì)內(nèi)部成本(internal cost)費(fèi)用的控制，減少不必要的支出，就能夠減低管理成本，提高利潤(rùn)(boost profits)，增加企業(yè)價(jià)值(corporation value)。關(guān)于如何削減管理費(fèi)用有很多辦法，下面我們來(lái)看看這個(gè)例子。

What’s important when…?

Aiming to slash business overheads

要削減管理費(fèi)用需要考慮哪些要點(diǎn)?

1.avoid slashing costs

避免削減過(guò)大

2.Long-term effects

遠(yuǎn)期效益

You may need to make big cuts in overheads, but try to avoid slashing costs to a level where it is difficult to operate. Advertising, as well as research and development, are often the first activities to be cut because they can be reduced almost instantly. Cutting overheads such as property costs or capital goods will take much longer to have an effect on the balance sheet. You can also cut staff costs by reducing your number of employees, though redundancy payments will increase costs in the short term.

你可能需要大量削減管理費(fèi)用，但要避免削減規(guī)模過(guò)大而導(dǎo)致無(wú)法操作。廣告費(fèi)用和研發(fā)費(fèi)用往往是首先被削減的項(xiàng)目，原因是削減這些項(xiàng)目的費(fèi)用當(dāng)即可行。而要削減財(cái)產(chǎn)耗費(fèi)和資本貨物的費(fèi)用，則需要更長(zhǎng)的時(shí)間才能在資產(chǎn)負(fù)債表上有所體現(xiàn)。

Long-term effects should also be considered. In reducing overheads costs, we should not aim to seek instant success, we should put our overheads reduction plan in a greater perspective and evaluate their overall effects. Reduction measures should enable the company to tap its potential productivity and ensure its future development.

同時(shí)也應(yīng)該考慮到遠(yuǎn)期效益的問(wèn)題。在削減管理費(fèi)用時(shí)，我們不能急于求成，而是應(yīng)該用更長(zhǎng)遠(yuǎn)的目光看待我們的計(jì)劃，而且要具體評(píng)估它的整體效果。削減措施應(yīng)使公司能夠利用其潛在的生產(chǎn)力，并確保其未來(lái)的發(fā)展。

In addition to that, we also need to involve our staff member into the overheads reduction project, and try to see if they have anything to contribute to it.

除此之外，我們也應(yīng)需要讓員工參與到經(jīng)費(fèi)削減方案當(dāng)中，并嘗試尋找他們能對(duì)其有何貢獻(xiàn)。

Discussion

Introducing new ways to save on office supplies

實(shí)行節(jié)省辦公用品的新方法

The company you work for has decided to introduce new ways to save on office supplies, as a part of the overheads reduction plan. You have been asked to make suggestions about it. Discuss the situation together, and decide:

作為削減管理費(fèi)用計(jì)劃的一部分，你們公司正在考慮實(shí)行節(jié)省辦公用品的新方法。請(qǐng)你們協(xié)助策劃這一計(jì)劃。討論并決定

1.what are the ways to save office expenses

節(jié)省辦公開支有哪些方法

2.how to motivate the staff

怎樣激發(fā)員工的熱情

(1)To keep office expenses down, we can start from office stationery. Items like pens, paper, paper clips, and pencils do not cost a lot individually, but we use them in large quantities, so there is potential for huge savings.

為了減少辦公經(jīng)費(fèi)，我們首先應(yīng)從辦公文具入手。例如：鋼筆、紙張、回形針，以及鉛筆等，每個(gè)人都不會(huì)花費(fèi)太 多，但是我們有大量的需求數(shù)量，因此，這里有巨大的節(jié)約潛力可挖掘。

(2)cheaper sources are important, we can get much cheaper prices on office suppliers through group purchasing. If we pool our orders with other businesses, we can buy in large quantity and receive lower bulk prices.

便宜的貨源是很重要的，我們可以通過(guò)團(tuán)購(gòu)讓辦公用品的供應(yīng)商提供更為低廉的價(jià)格。如果我們與其他公司 共同訂購(gòu)，就可以購(gòu)買更多數(shù)量的用品來(lái)得到更低的批發(fā)價(jià)格。

(3)To make sure that our staff voluntarily comply with the overheads expenditure reduction rules, we can include that in our staff appraisals. I mean whether staff members are supportive in our overheads reduction project.

確保我們的員工自愿遵守經(jīng)費(fèi)削減規(guī)則，我們應(yīng)該把它作為員工評(píng)估的一項(xiàng)。我的意思是員工是否支持我們 的經(jīng)費(fèi)削減方案這條。

(4)And we can also award those who are most supportive in our project.

我們也可以獎(jiǎng)勵(lì)那些最支持我們方案的員工。