[00:00.61]擴大
[00:01.23]discussion n.
[00:01.93]討論
[00:02.64]gentlemen n.
[00:03.23]先生們
[00:03.81]minute n.
[00:04.36](復)會議紀錄
[00:04.91]distribute vt.
[00:05.55]分配
[00:06.19]contact n.
[00:06.91]接觸
[00:07.63]subsidy n.
[00:08.16]補助金
[00:08.70]prerequisite n.
[00:09.42]前提
[00:10.14]solution n.
[00:10.83]解決(辦法)
[00:11.52]keep pace with
[00:12.38]與……保持同步
[00:13.24]worthwhile a.
[00:14.00]值得
[00:14.76]item n.
[00:15.31]項目
[00:15.86]agenda n.
[00:16.51]議事日程
[00:17.16]skilled worker
[00:18.06]熟練工
[00:18.96]training programme
[00:19.84]培訓項目
[00:20.72]once conj.
[00:21.30]一……就……
[00:21.89]permission n.
[00:22.70]允許
[00:23.51]Mr.Wang:Well,gentlemen,I don't think we need to read the minutes of the last meeting.
[00:26.00]王先生:好了,先生們,我想沒必要再宣讀上次的會議記錄。
[00:28.50]Copies of them have already been distributed to you.
[00:30.04]會議紀要復印件已分發(fā)給大家了。
[00:31.58]Today,let's go on with our discussion.
[00:32.73]今天,我們繼續(xù)討論。
[00:33.88]Mr.Zhang,will you please report on your contacts with farmers' families?
[00:36.57]張先生,請你匯報一下你和農民家庭的接觸情況。
[00:39.26]Production Manager:Yes,on the piece of land of our new_factory,there is a total of 500 families.
[00:42.41]生產部主任:好的。在我們新工廠的那片土地上,總共有五百戶農家。
[00:45.56]So far,only ten percent of them have agreed to move.
[00:47.66]至今,只有百分之十的農家同意搬遷,
[00:49.76]while the rest still insist that they need a subsidy of about 500 thousand US dollars as a prerequisite.
[00:53.66]而其余的仍堅持需要五十萬美金的補貼作為先決條件。
[00:57.55]Ohter manager:That's a lot of money!
[00:58.42]其他經理:這么多錢!
[00:59.30]Production Manager:Yes,it is!
[01:00.23]生產部經理:是的,是很多!
[01:01.15]And we must find a solution today.
[01:02.34]我們今天得擬出個解決的方法。
[01:03.53]Mr.Wang:Right from the beginning,I have felt that we should have planned a smaller factory.
[01:06.42]王先生:從一開始起,我就覺得我們該把工廠規(guī)劃得小一些。
[01:09.30]Other manager:Yes,we mustn't grow too fast.
[01:10.60]其他經理:是啊!我們不能擴展得太快!
[01:11.89]Slow but sure should be the way our business will grow.
[01:14.28]我們事業(yè)的發(fā)展步代應該是緩慢踏實的。
[01:16.67]Mr.Wang:But in a year or two,even the new factory may not be able to keep pace with our production increase.
[01:19.76]王先生:但是再過一二年,即使是這個新工廠也不一定跟得上我們生產的增長。
[01:22.86]We may want a bigger one then.So it is still worthwhile,even with 500 thousand US dollars more.
[01:27.05]那時,我們可能會需要一個更大的工廠。所以這還是值得的,即使再追加五十萬美金。
[01:31.25]Mr.Wang:The next item on the agenda is about the labor force that's going to be required for the new factory.Would you please talk about it,Mr.Li?
[01:36.33]王先生:議事日程上下一個議程是有關新工廠所需的勞動力。李先生,請你談一談,好嗎?
[01:41.41]Personal manager:Sure.So far,we have no difficulty in getting skilled workers.But the situation is this:skilled labor is getting harder to find.
[01:46.75]人事部經理:可以。迄今為止,我們招熟練工還沒什么困難。但情況是這樣的:熟練工將越來越難招。
[01:52.09]Other manager:Then what should be done?
[01:53.03]其他經理:那該怎么辦呢?
[01:53.97]Personal manager:I think we should start a training program now.Then by the time the new factory is ready,we should have a lot of trained men.
[01:58.44]人事部經理:我認為我們應該現(xiàn)在制定一個培訓計劃。這樣,當新工廠準備好時,我們就有很多訓練有素的工人了。
[02:02.91]Mr.Wang:Let's see!How long will it take to build the factory once we have got our permission?
[02:06.28]王先生:我們算一下!獲得許可證后,需要多久來建設工廠?
[02:09.65]Personal manage:About five months.Possibly less.
[02:11.13]人事部經理:大經五個月,也許更短。
[02:12.62]Mr.Wang:Well,can you produce enough skilled workers in five months,Mr.Li?
[02:14.95]王先生:李先生,那你能在五個月內培訓出足夠的熟練工嗎?
[02:17.27]Personal manager:I think so!
[02:17.90]人事部經理:我想可以。
[02:18.53]Mr.Wang:Good.I think that a training program should be started immediately.
[02:20.87]王先生:好。我認為必須馬上制訂一個培訓計劃。
[02:23.20]control system
[02:24.08]控制系統(tǒng)
[02:24.95]strategic control
[02:25.89]戰(zhàn)略控制
[02:26.83]tactical control
[02:27.68]戰(zhàn)術控制
[02:28.53]operational control
[02:29.24]作業(yè)控制
[02:29.94]concurrent control
[02:31.07]事中控制
[02:32.19]feedback control
[02:33.73]事后控制
[02:35.27]clan control
[02:36.23]宗屬控制
[02:37.18]market control
[02:38.09]市場控制
[02:39.01]liquidity ratios
[02:40.24]流動比率
[02:41.46]asset management ratios
[02:42.66]資產管理比率
[02:43.87]debt management ratios
[02:44.95]債務管理比率
[02:46.03]profitability ratios
[02:47.05]利潤率
[02:48.07]budgeting
[02:48.82]預算
[02:49.56]responsibility center
[02:50.72]責任中心
[02:51.89]standard cost center
[02:52.84]標準成本中心
[02:53.79]revenue center
[02:54.55]收入中心
[02:55.31]profit center
[02:56.09]利潤中心
[02:56.88]investment centers
[02:57.85]投資中心
[02:58.83]Controlling means that managers develop appropriate standards,
[03:01.07]控制職能意味著主管人員制定出合適的標準,
[03:03.30]compare ongoing performance against those standards,
[03:05.16]把不斷進行的工作同這些標準進行比較,
[03:07.01]and take steps to ensure that corrective actions are taken when necessary.
[03:09.37]并保證在必要時能采取糾正行動。
[03:11.74]A control system is a set of mechanisms designed to increase the probability of meeting organizational standards and goals.
[03:16.79]控制系統(tǒng)是一套用來提高達到組織標準和目標可能性的方法。
[03:21.85]Strategic control involves monitoring critical environmental factors
[03:24.30]戰(zhàn)略控制是指監(jiān)督關鍵的環(huán)境因素,
[03:26.76]to ensure the strategic plans are implemented as intended,
[03:29.15]以確保戰(zhàn)略計劃的如期完成,
[03:31.54]assessing the effects of organizational strategic actions,and adjusting such plans when necessary.
[03:35.64]評價組織戰(zhàn)略行動的作用,并在必要時校正這些計劃。
[03:39.74]Tactical control focuses on assessing the implementation of tactical plans at department levels,
[03:43.54]戰(zhàn)術控制強調評價各部門戰(zhàn)術計劃的完成情況,
[03:47.34]monitoring associated periodic results,and taking corrective action as necessary.
[03:50.50]監(jiān)督相關的階段性結果,并在必要時采取糾正行動。
[03:53.67]Operational control involves overseeing the implementation of operation plans,
[03:57.15]作業(yè)控制是指檢查作業(yè)計劃的完成情況,
[04:00.64]monitoring day_to_day results,and taking corrective action when required.
[04:03.55]監(jiān)督每天的結果,并在必要時采取糾正行動。
[04:06.47]Feed_forward control focuses on the regulation of inputs to ensure that they meet the standards necessary for the transformation process.
[04:12.36]事前控制是強調在輸入階段進行控制,以確保在轉化過程中符合必要的標準。
[04:18.25]Inputs that can be subject to feed_forward control include materials,
[04:20.78]事前控制的輸入階段包括物質、
[04:23.31]people,finances,time,and other resources used by an organization.
[04:26.76]人員、資金、時間和組織運用的其他資源。
[04:30.21]Concurrent control involves the regulation of ongoing activities that are part of the transformation process
[04:34.09]事中控制是指對轉化過程中的部分正在進行的活動進行控制,
[04:37.97]to ensure that they conform to organizational standards.
[04:39.98]以確保它們符合組織的標準。
[04:41.99]Feedback control is regulation exercised after a product or Service has been completed
[04:45.74]事后控制是指在一種產品或一項服務已經完成之后所采取的控制,
[04:49.49]to ensure that the final output meets organizational standards and goals.
[04:52.41]以確保最終的輸出符合組織的標準和目標。
[04:55.34]A cybernetic control system is a self_regulating control system that,once put into operation,
[04:59.15]一般控制論中所指的控制系統(tǒng)是一種自動控制系統(tǒng),這種系統(tǒng)一旦投入運行,
[05:02.97]can automatically monitor the situation and take corrective action when necessary.
[05:05.68]能夠自動檢查狀態(tài)并在必要時采取糾正行動。
[05:08.40]A non_cybernetic control system is one that relies on human discretion as a basic part of its process.
[05:12.91]非一般控制論中的控制系統(tǒng)是把依靠人自身的判斷力作為其控制過程中的基本部分。
[05:17.41]A non_cybernetic control system is one that relies on human discretion as basic part of its process.
[05:21.16]非一般控制論中的控制系統(tǒng)是把依靠人自身的判斷力作為其控制過程中的基本部分。
[05:24.91]Cybernetic control system
[05:26.06]一般控制論中的控制系統(tǒng)
[05:27.21]non_cybernetic control system
[05:28.45]非一般控制論中的控制系統(tǒng)
[05:29.69]Clan control relies on values,beliefs,traditions,corporate culture,
[05:32.73]宗屬控制是指依靠價值、信仰、傳統(tǒng)習慣、組織文化、
[05:35.78]shared norms,and informal relationships to regulate employee behaviors and facilitate the reaching of organizational goals.
[05:41.20]共同的準則和正式的關系來控制員工的行為并促進組織目標的實現(xiàn)。
[05:46.62]Clan control enhances prospects for commitment to organizational objectives
[05:49.52]宗屬控制提高了員工對組織目標的贊成度
[05:52.42]and generally increases employees'willingness to help bring about improvements in the workplace.
[05:56.24]并在總體上促進員工的意愿,從而有助于工作場的改進。
[06:00.07]Market control relies on market mechanisms to regulate prices for certain clearly specified clearly specified goods and services needed by an organization,
[06:05.57]市場控制是指依靠市場控制一個組織所需的一定具體商品和服務價格,
[06:11.07]thus relieving managers of the need to establish more elaborate controls over costs.
[06:14.16]從而消除主管不員對制定成本更精確控制的需要。
[06:17.26]Overcontrol is the limiting of individual job autonomy to such a point that it seriously inhibits effective job performance.
[06:22.46]過度控制是指對個人工作自主性的限制達到某種程度,以至于嚴重阻礙有效的工作績效。
[06:27.66]Undercontrol is the granting of autonomy to an employee to such a point that the organization loses its ability to direct the individual's efforts toward achieving organizational goals.
[06:34.75]控制力度不夠是指準予員工工作的自主性達到某種程度,以至于組織失去引導個人努力朝著實現(xiàn)組織目標方向的能力。
[06:41.84]Overcontrol is the limiting of individual job autonomy to such a point that it seriously inhibits effective job performance.
[06:46.45]過度控制是指對個人工作自主性的限制達到某種程度,以至于嚴重阻礙有效的工作績效。
[06:51.06]Overcontrol
[06:51.86]過度控制
[06:52.66]Undercontrol
[06:53.35]控制不足
[06:54.04]Assets,the resources that an organization controls,fall into two categories:current and fixed.
[06:58.77]資產是組織控制的內容,它主要分為兩類:流動的和固定的。
[07:03.50]Liabilities are claims by nonowners against company assets(in other words,debts owed to nonowners,such as banks).
[07:08.55]負債是指與公司資產相對的非所有者的權益(換言之,是屬于公司欠非所有者的債務,比如欠銀行的款項)。
[07:13.61]Current liabilities are accounts that are typically paid within I year(such as accounts payable current bills the company must pay and short_term loans).
[07:18.74]流動負債是指主要在一年內付清的科目(比如,應付賬目公司必須付清的流動票據(jù)和短期貸款)。
[07:23.87]Long_term liabilities are debts usually paid over a period that exceeds 1 year(such as bonds).
[07:27.33]長期負債是指通常在超過一年的期限內進行償還的債務(比如債券)。
[07:30.80]Shareholder's equity represents claims by owners against the assets.
[07:33.16]股東權益是與資產相對的所有者權益。
[07:35.52]Shareholder's equity is equal to the company's assets minusliabilities.
[07:38.17]股東權益等于公司資產減去負債。
[07:40.83]Revenues are the assets derived from selling goods and service.
[07:43.11]總收入是指由于銷售商品進行服務所獲得的資產。
[07:45.40]Expenses are the costs incurred in producing the revenue(such as cost of goods sold,operating expenses,interest expense,and taxes).
[07:50.74]支出是指在產生收入時所發(fā)生的成本(例如,銷貨成本,經營支出,利息支出,稅收)。
[07:56.08]Ratio analysis is the process of determining and evaluating financial ratios.
[07:58.86]比率分析是指對財務比率進行決定和評價的過程。
[08:01.65]Liquidity ratios are financial ratios that measure the degree to which an organization's current assets are adequate to pay current liabilities.
[08:07.34]流動比率是指衡量組織的流動資產足以支付流動負債程度的財務比率。
[08:13.04]Asset management ratios measure how effectively an organization manages its assets.
[08:16.37]資產管理比率是衡量組織管理其資產有效性的比率。
[08:19.70]Inventory turnover helps measure how well an organization manages its inventory.
[08:22.92]存貨的周轉有助于衡量一個組織管理其存貨的程度如何。
[08:26.15]Debt management ratios assess the extent to which an organization used debt to finance investments,
[08:30.08]債務管理比率既是用來評價能夠滿足長期償付款項的程度,
[08:34.01]as well as the degree to which it is able to meet its long_term obligations.
[08:36.86]也是用來評價組織利用債務進行金融投資的程度。
[08:39.71]Profitability ratios help measure management's ability to control expenses and earn profits through the use of organizational resources.
[08:45.04]利潤率有助于衡量控制費用和利用組織資源獲取利潤的管理能力。
[08:50.36]The return on investment,or ROI measures the overall effectiveness of management in generating profits from its total investment in assets.
[08:55.76]投資回報率是用來衡量從資產中的全部投資產生利潤所進行的管理的整體效力。
[09:01.15]Budgeting is the process of stating in quantitative terms,usually dollars,planned organizational activities for a given period of time.
[09:06.57]預算是指把一定時期組織活動的計劃進行定量化的過程。
[09:11.99]Aresponsibility center is a subunit headed by a manager who is responsible for achieving one or more goals.
[09:16.37]責任中心是由一個主管人員領導一個子單位,主管人員負責實現(xiàn)一個或更多的目標。
[09:20.74]There are five main types of responsibility centers:standard cost centers,expense centers,revenue centers,profit centers,and investment centers.
[09:27.73]一般有五種類型的責任中心:標準成本中心,費用中心,收入中心,利潤中心,投資中心。