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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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