搜搜做题作业网请帮我翻译一段会计方面的英文
来源：学生作业帮 编辑：搜搜做题作业网作业帮 分类：英语作业 时间：2024/04/24 04:08:50
请帮我翻译一段会计方面的英文
While these traditional approaches often reduce costs immediately, the associated reduction in the value of human assets sets the stage for potential long-term failure. Four traditional cost reduction programs are briefly described below.
Lean and mean approaches apply tough policies and controls to reduce the number of employees. A common approach is to implement across-the-board cost cuts through layoffs and through reductions in pay and benefits. While there is an immediate cost decrease, long-term effects are adverse. The morale, motivation and commitment of remaining employees decreases, and the creative and talented employees leave for better employment opportunities. Another approach used by some firms is to try to reduce costs by moving overseas. This offers the promise of lower labor costs. However, many such firms have realized that start-up costs of such offshore retreats are higher than expected, while quality and delivery performance are lower.
Top management focus -- The first step to achieving TCM is to make a thorough assessment of the company's current environment, operations, philosophy and organization. The second step that top management should take is to delegate the task of implementation of TCM to a mid-level champion in the organization. This zealous and voluntary champion should have strong entrepreneurial skills, political savvy, and should be resourceful enough to generate whatever resources are needed for implementation of TCM. Finally, this TCM champion will need the support of top management to build his transition team.
Mission/Goals -- A TCM philosophy should evolve around the mission/goals of the organization. In Figure 3, a loop is shown between mission/goals of the company and top management focus for the implementation of TCM. The commitment to continuous improvement and the steps needed to reinforce it should be aligned with the mission statement, core competencies and long-term goals of the organization. Chaparral Steel's mission as explained by CEO Gordon Forward, "One of our core competencies is the rapid realization of new technology into products. We are a learning organization." Keeping this in focus, the management style is wide open at Chaparral Steel. There are no assigned parking places, no different colored hard hats or uniforms reflecting title or position, and the company dining room is a local diner.
Technology -- Everything we do today in running a business involves technology of some sort, even though one or more technologies may be more important to the product or production process. Technology affects competitive advantage. Therefore, an effective implementation of TCM requires an understanding of the role of technology in determining relative cost or differentiation. The rise of continuous casting in steel-making is a good example of technology playing an important role in relative cost as continuous casters significantly reduce manufacturing cost.
While these traditional approaches often reduce costs immediately, the associated reduction in the value of human assets sets the stage for potential long-term failure. Four traditional cost reduction programs are briefly described below.
Lean and mean approaches apply tough policies and controls to reduce the number of employees. A common approach is to implement across-the-board cost cuts through layoffs and through reductions in pay and benefits. While there is an immediate cost decrease, long-term effects are adverse. The morale, motivation and commitment of remaining employees decreases, and the creative and talented employees leave for better employment opportunities. Another approach used by some firms is to try to reduce costs by moving overseas. This offers the promise of lower labor costs. However, many such firms have realized that start-up costs of such offshore retreats are higher than expected, while quality and delivery performance are lower.
Top management focus -- The first step to achieving TCM is to make a thorough assessment of the company's current environment, operations, philosophy and organization. The second step that top management should take is to delegate the task of implementation of TCM to a mid-level champion in the organization. This zealous and voluntary champion should have strong entrepreneurial skills, political savvy, and should be resourceful enough to generate whatever resources are needed for implementation of TCM. Finally, this TCM champion will need the support of top management to build his transition team.
Mission/Goals -- A TCM philosophy should evolve around the mission/goals of the organization. In Figure 3, a loop is shown between mission/goals of the company and top management focus for the implementation of TCM. The commitment to continuous improvement and the steps needed to reinforce it should be aligned with the mission statement, core competencies and long-term goals of the organization. Chaparral Steel's mission as explained by CEO Gordon Forward, "One of our core competencies is the rapid realization of new technology into products. We are a learning organization." Keeping this in focus, the management style is wide open at Chaparral Steel. There are no assigned parking places, no different colored hard hats or uniforms reflecting title or position, and the company dining room is a local diner.
Technology -- Everything we do today in running a business involves technology of some sort, even though one or more technologies may be more important to the product or production process. Technology affects competitive advantage. Therefore, an effective implementation of TCM requires an understanding of the role of technology in determining relative cost or differentiation. The rise of continuous casting in steel-making is a good example of technology playing an important role in relative cost as continuous casters significantly reduce manufacturing cost.
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虽然这些传统的方法往往可以立即降低成本,但人力资产价值上相关削减却为日后的失败埋下隐患.以下简述四种传统的成本削减项目.
“瘦而狠”方法运用强硬政策和控制手段减少员工人数.一个普遍性的方法是通过裁员,并通过降低薪水和福利实施全面成本削减.虽然成本降低的效果立杆见影,但长期效应往往不利.剩余员工的士气、积极性和工作热情不断下降,而富有创造力和才华的员工去寻求更好的就业机会.一些公司使用的另一个方法是试图转移到海外以达到减低成本的目的.虽然一方面可以节省劳动力开支,但许多这样的公司已经意识到转移后重新启动费用比预计的高,而质量和交货表现却降低.
高层管理人员集中——TCM的第一步是要全面评估公司的现有环境、运作情况、哲学理念和组织架构.高层管理应该采取的第二步是将TCM实施的任务授予组织的中级冠军.这种富于热情和自愿精神的冠军应具有强烈的创业能力、政治悟性,并应拥有足够的资源来完成TCM实施任务.最后,TCM冠军需要高层管理的支持来建立他的过渡团队.
使命/目标——TCM哲学应该围绕组织使命/目标进行演化.图3,圆形图示展现了公司的使命/目标和一流的管理专注于TCM的实施.持续改进的承诺和步骤需要加强,它必须符合使命宣言,核心竞争力与组织的长期目标.首席执行官Gordon Forward解释了Chaparral Steel的使命：“我们的核心竞争力之一是能将新技术快速使用到产品上.我们是一个学习型组织.“将此作为重点,我们的管理风格是开放型的,没有指定的停车位,安全帽不设置颜色来区分头衔或职位,公司食堂是一个当地的餐馆.
技术——我们今天所运作的一切业务都包含一些技术,有些甚至对产品和生产流程至关重要.技术影响竞争优势.因此,TCM的有效实施需要我们意识到技术在决定相对成本或差异化方面的作用.连铸技术在炼钢业的兴起很好的说明了技术的作用,因为采用此技术明显降低了生产成本.
虽然这些传统的方法往往可以立即降低成本,但人力资产价值上相关削减却为日后的失败埋下隐患.以下简述四种传统的成本削减项目.
“瘦而狠”方法运用强硬政策和控制手段减少员工人数.一个普遍性的方法是通过裁员,并通过降低薪水和福利实施全面成本削减.虽然成本降低的效果立杆见影,但长期效应往往不利.剩余员工的士气、积极性和工作热情不断下降,而富有创造力和才华的员工去寻求更好的就业机会.一些公司使用的另一个方法是试图转移到海外以达到减低成本的目的.虽然一方面可以节省劳动力开支,但许多这样的公司已经意识到转移后重新启动费用比预计的高,而质量和交货表现却降低.
高层管理人员集中——TCM的第一步是要全面评估公司的现有环境、运作情况、哲学理念和组织架构.高层管理应该采取的第二步是将TCM实施的任务授予组织的中级冠军.这种富于热情和自愿精神的冠军应具有强烈的创业能力、政治悟性,并应拥有足够的资源来完成TCM实施任务.最后,TCM冠军需要高层管理的支持来建立他的过渡团队.
使命/目标——TCM哲学应该围绕组织使命/目标进行演化.图3,圆形图示展现了公司的使命/目标和一流的管理专注于TCM的实施.持续改进的承诺和步骤需要加强,它必须符合使命宣言,核心竞争力与组织的长期目标.首席执行官Gordon Forward解释了Chaparral Steel的使命：“我们的核心竞争力之一是能将新技术快速使用到产品上.我们是一个学习型组织.“将此作为重点,我们的管理风格是开放型的,没有指定的停车位,安全帽不设置颜色来区分头衔或职位,公司食堂是一个当地的餐馆.
技术——我们今天所运作的一切业务都包含一些技术,有些甚至对产品和生产流程至关重要.技术影响竞争优势.因此,TCM的有效实施需要我们意识到技术在决定相对成本或差异化方面的作用.连铸技术在炼钢业的兴起很好的说明了技术的作用,因为采用此技术明显降低了生产成本.