Unit One: Company Operation and Management公司运作和管理
Reducing overheads 减少管理费用


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



       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

1.avoid slashing costs

2.Long-term effects

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.

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.

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.



Introducing new ways to save on office supplies

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:

1.what are the ways to save office expenses

2.how to motivate the staff

(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.