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Unit One: Company Operation and Management公司運作和管理

Reducing overheads 減少管理費用

相關單詞掌握：

Research and development 研發

Property costs 財產耗費、物業費用

Capital goods 資本貨物

Balance sheet 資產負債表

Redundancy payment 失業金

In the short term 短期內

Long-term effects 遠期效益

Overall effects 整體效益

Office supplies 辦公用品

Stationery 文具

Bulk price 批發價

Mail-order 郵購

Paper clip 回形針，曲別針

Mini-presentation

企業的費用主要包括營業費用(operating expenses)、管理費用(overhead cost)和財務費用(financial cost)。其中管理費用是指經營企業的日常開支成本，它主要包括管理人員的工資(salary)、福利費(welfare expenses)、宣傳費(publicity expenses)、租金(rent)等等。由于管理費用的彈性較大，企業通常就會通過各種途徑來削減管理費用。企業通過對內部成本(internal cost)費用的控制，減少不必要的支出，就能夠減低管理成本，提高利潤(boost profits)，增加企業價值(corporation value)。關于如何削減管理費用有很多辦法，下面我們來看看這個例子。

What’s important when…?

Aiming to slash business overheads

要削減管理費用需要考慮哪些要點?

1.avoid slashing costs

避免削減過大

2.Long-term effects

遠期效益

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用，但要避免削減規模過大而導致無法操作。廣告費用和研發費用往往是首先被削減的項目，原因是削減這些項目的費用當即可行。而要削減財產耗費和資本貨物的費用，則需要更長的時間才能在資產負債表上有所體現。

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.

同時也應該考慮到遠期效益的問題。在削減管理費用時，我們不能急于求成，而是應該用更長遠的目光看待我們的計劃，而且要具體評估它的整體效果。削減措施應使公司能夠利用其潛在的生產力，并確保其未來的發展。

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，我們也應需要讓員工參與到經費削減方案當中，并嘗試尋找他們能對其有何貢獻。

Discussion

Introducing new ways to save on office supplies

實行節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:

作為削減管理費用計劃的一部分，你們公司正在考慮實行節省辦公用品的新方法。請你們協助策劃這一計劃。討論并決定

1.what are the ways to save office expenses

節省辦公開支有哪些方法

2.how to motivate the staff

怎樣激發員工的熱情

(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.

為了減少辦公經費，我們首先應從辦公文具入手。例如：鋼筆、紙張、回形針，以及鉛筆等，每個人都不會花費太 多，但是我們有大量的需求數量，因此，這里有巨大的節約潛力可挖掘。

(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，我們可以通過團購讓辦公用品的供應商提供更為低廉的價格。如果我們與其他公司 共同訂購，就可以購買更多數量的用品來得到更低的批發價格。

(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費削減規則，我們應該把它作為員工評估的一項。我的意思是員工是否支持我們 的經費削減方案這條。

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

我們也可以獎勵那些最支持我們方案的員工。