Unit One: Company Operation and Management公司运作和管理

　　Reducing overheads 减少管理费用

　　相关单词掌握：

　　Research and development 研发

　　Property costs 财产耗费、物业费用

　　Capital goods 资本货物

　　Balance sheet 资产负债表

　　Redundancy payment 失业金

　　In the short term 短期内

　　Long-term effects 远期效益

　　Overall effects 整体效益

　　Office supplies 办公用品

　　Stationery 文具

　　Bulk price 批发价

　　Mail-order 邮购

　　Paper clip 回形针，曲别针

　　Mini-presentation

　　企业的费用主要包括营业费用(operating expenses)、管理费用(overhead cost)和财务费用(financial cost)。其中管理费用是指经营企业的日常开支成本，它主要包括管理人员的工资(salary)、福利费(welfare expenses)、宣传费(publicity expenses)、租金(rent)等等。由于管理费用的弹性较大，企业通常就会通过各种途径来削减管理费用。企业通过对内部成本(internal cost)费用的控制，减少不必要的支出，就能够减低管理成本，提高利润(boost profits)，增加企业价值(corporation value)。关于如何削减管理费用有很多办法，下面我们来看看这个例子。

　　What’s important when…?

　　Aiming to slash business overheads

　　要削减管理费用需要考虑哪些要点?

　　1.avoid slashing costs

　　避免削减过大

　　2.Long-term effects

　　远期效益

　　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.

　　你可能需要大量削减管理费用，但要避免削减规模过大而导致无法操作。广告费用和研发费用往往是首先被削减的项目，原因是削减这些项目的费用当即可行。而要削减财产耗费和资本货物的费用，则需要更长的时间才能在资产负债表上有所体现。

　　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.

　　同时也应该考虑到远期效益的问题。在削减管理费用时，我们不能急于求成，而是应该用更长远的目光看待我们的计划，而且要具体评估它的整体效果。削减措施应使公司能够利用其潜在的生产力，并确保其未来的发展。

　　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，我们也应需要让员工参与到经费削减方案当中，并尝试寻找他们能对其有何贡献。

　　Discussion

　　Introducing new ways to save on office supplies

　　实行节省办公用品的新方法

　　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:

　　作为削减管理费用计划的一部分，你们公司正在考虑实行节省办公用品的新方法。请你们协助策划这一计划。讨论并决定

　　1.what are the ways to save office expenses

　　节省办公开支有哪些方法

　　2.how to motivate the staff

　　怎样激发员工的热情

　　(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.

　　为了减少办公经费，我们首先应从办公文具入手。例如：钢笔、纸张、回形针，以及铅笔等，每个人都不会花费太 多，但是我们有大量的需求数量，因此，这里有巨大的节约潜力可挖掘。

　　(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.

　　便宜的货源是很重要的，我们可以通过团购让办公用品的供应商提供更为低廉的价格。如果我们与其他公司 共同订购，就可以购买更多数量的用品来得到更低的批发价格。

　　(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.

　　确保我们的员工自愿遵守经费削减规则，我们应该把它作为员工评估的一项。我的意思是员工是否支持我们 的经费削减方案这条。

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

　　我们也可以奖励那些最支持我们方案的员工。

（编辑：何莹莹）