We-need-strategic-cost-management我们需要战略成本管理大学毕业论文外文文献翻译及原文
完善管理制度英文
完善管理制度英文IntroductionA well-structured and efficient management system is crucial for the smooth operation of any organization. It provides a framework for decision-making, ensures compliance with regulations and standards, and helps in achieving the organizational goals. In this report, we will discuss the implementation of a comprehensive management system within an organization, including the necessary steps, the key components, and the benefits of a well-implemented management system.The Implementation ProcessThe implementation of a management system requires careful planning, effective communication, and commitment from the leadership team. The following steps should be followed for the successful implementation of a management system:1. Identify the need: The first step in implementing a management system is to identify the need for it. This could be due to the organization’s growth, change in regulations, or the desire to improve operational efficiency. It is important to understand the specific requirements of the organization and the areas where a management system can make a significant impact.2. Set objectives: Once the need for a management system has been identified, the next step is to set clear and achievable objectives. These objectives should be aligned with the overall strategic goals of the organization and should address the specific needs identified in the previous step.3. Select a framework: There are several management system frameworks available, such as ISO 9001, ISO 14001, and OHSAS 18001. The organization should select a framework that best fits its requirements. It is important to understand the specific requirements of each framework and how they align with the organization’s objectives.4. Develop a plan: The implementation of a management system requires a detailed plan that outlines the steps to be taken, the timeline for implementation, and the resources required. The plan should also include a risk assessment and a mitigation strategy to address any potential challenges that may arise during implementation.5. Communication and training: Effective communication is crucial during the implementation of a management system. It is important to clearly communicate the objectives, the benefits, and the expectations from the management system to all the stakeholders within the organization. In addition, training should be provided to the employees to ensure they understand their roles and responsibilities in the new system.6. Implementation: The next step is the actual implementation of the management system. This may involve changes to processes, documentation, and the adoption of new tools andtechnologies. It is important to monitor the progress of the implementation and make any necessary adjustments to ensure a smooth transition.Key Components of a Management SystemA well-implemented management system should include the following key components:1. Policy and objectives: The management system should be based on a clear policy that outlines the organization’s commitment to quality, environmental sustainability, or occupational health and safety, depending on the specific focus of the system. In addition, specific objectives should be set to address the organization’s goals in these areas.2. Documentation: The management system should include a comprehensive set of documentation that outlines the processes, procedures, and work instructions to be followed by the employees. This documentation should be easily accessible and regularly updated to reflect any changes in the system.3. Risk management: The management system should include a robust risk management process to identify, assess, and mitigate any potential risks to the organization. This may involve conducting risk assessments, implementing controls, and developing contingency plans.4. Monitoring and measurement: The management system should include a process for monitoring and measuring the performance of the organization in relation to the objectives set. This may involve the collection of data, analysis of performance indicators, and regular reporting to the management team.5. Continual improvement: A well-implemented management system should include a process for continual improvement. This may involve conducting regular audits, seeking feedback from stakeholders, and identifying opportunities for enhancing the system.Benefits of a Well-implemented Management SystemA well-implemented management system can bring numerous benefits to an organization, including:1. Improved operational efficiency: A management system can help streamline processes, eliminate waste, and improve productivity, leading to overall operational efficiency.2. Enhanced compliance: A well-implemented management system can help an organization comply with industry regulations, standards, and best practices, reducing the risk of non-compliance.3. Better decision-making: A management system provides a framework for making informed decisions, based on data and analysis, leading to better outcomes for the organization.4. Increased customer satisfaction: A well-implemented management system can lead to improved product quality, faster delivery times, and better customer service, resulting in higher customer satisfaction.5. Reduced costs: A management system can help identify and eliminate unnecessary expenses, leading to cost savings for the organization.ConclusionThe implementation of a management system is a complex process that requires careful planning, effective communication, and commitment from the leadership team. However, the benefits of a well-implemented management system can far outweigh the effort involved in its implementation. A well-implemented management system can lead to improved operational efficiency, enhanced compliance, better decision-making, increased customer satisfaction, and reduced costs for the organization. Therefore, it is important for organizations to invest in the implementation of a comprehensive management system to achieve long-term success and sustainability.。
Business Case Analysis
Business Case AnalysisWhat is a Business Case?A business case is a tool used to manage business process improvement activities from inception through implementation. A business case is a document that identifies functional alternatives and presents economical and technical arguments for carrying out alternatives over the life-cycle to achieve stated business objectives or imperatives. Each business case will look different depending on its application. However, essential ingredients remain constant. Essential ingredients include functional process descriptions, technical architecture descriptions, cost projections, action plans, measuresof performance, and risk assessment for each alternative under consideration. Its focus is on process improvement and reengineering, not on technology insertion. Technology's role is to enable or support meaningful process change. To be effective as a management tool, a business case must never begin with any predetermined notions of the outcome or predetermined technological solution. It must be completely and totally unbiased in its conduct and presentation.Do We Need A Business Case?Yes. In most cases, projects are implemented to improve the efficiency of an existing business process, possibly in conjunction with a business process re-engineering effort. Both the costs and benefits are considered when making the financial analysis. Business cases should support the organizations' strategic goals and objectives.This guide's purpose is to bring consistency and understanding to business case development efforts within the SWRO. It highlights the process steps required to produce a simple, straightforward and easy to understand Business Case Model/Analysis (BCA). Its objective is to promote the useand consistent application of business cases as the tool for the evaluationand management of change within the SWRO Garrison Directorates to support the HQ-IMA PIR initiative.What is a PIR?A meeting of leaders, managers, and supervisors within an organization that addresses relevant cost and other performance data that focuses on a process, their relevant cost and performance with the goal of improving a process and driving down cost.Initiatives ConsideredDevelop high-level plans that describe new or different approaches to doing business according to performance targets and business objectives. It islikely that several improvement ideas and plans will be identified. However, not all of them can, or should, be put into place. Find possible ways to do each approach and then parse these into achievable packages of work and results. Project-level groupings of work that produce distinct deliverables are named initiatives. Initiatives can vary in scope and size. There must be a narration of each initiative included in the business case. Describe how strategies will be put into place in terms of specific actions, timeliness, and resources. Evaluate initiatives against demonstrated implementation experience or other's best practices. Identify and assess each candidate initiative's risks and define different paths to abate such risk. Match each candidate initiative to common barriers or characteristics.Barriers to successful implementation refer to those situations that tend to be outside the span of control of those making change, or that have prevented desired outcomes of previous attempts to adopt new ideas or technologies. Similar implementation efforts must find ways to overcome or bypass these barriers to achieve closure. For most individuals, change is difficult. Therefore, resistance may be encountered when gathering accurate information from individuals within the organization. These barriers are overcome with proper communication. Explain why certain questions that are being asked can promote a more open environment for dialog. Sometimes there is nothing to do except document within the business case, any issues relating to the people barrier.Each initiative must reflect progression (including phased achievement) toward affected performance targets. Convert performance targets into provisional performance objectives. These objectives can frame stepped-investment justification and selection decisions, and drive downstream development of the TO-BE process.Providing clearly defined initiatives give the decision-maker an understanding of what the business case is about, because in the end, the business case is about initiatives.How Do I Begin?Establish a dialog among all of the parties involved. Those designated to prepare the business case must know what is important to the decision-maker. They must also understand the initiatives and alternatives to be included in the business case and gain an understanding of how the business case will be used to come to a decision.The decision-maker should identify the critical elements of the decision process for those who will develop the model. Preferences for presentation of alternative comparisons should be discussed, agreed upon, and documented. Specialist and/or training, if any, required to support the process should beidentified and scheduled. Activity modeling, financial analysis and Activity Base Costing (ABC) are areas that are most likely to drive the need for training and or support from specialists. Business cases are about choice. They must present the decision-maker with alternatives and the consequences of those alternatives. In general, not less than three alternatives should be presented. The figure at right provides the general information that should be included for each alternative.What Should My BCA Include?Business cases are about choice. They must present the decision-maker with alternatives and the consequences of those alternatives. In general, not less than three alternatives should be presented. The following table provides the general information that should be included for each alternative.Who Should Prepare a Business Case and What Should They Know?The most important requirement is to be thoroughly versed in the organization's processes and activities, and corresponding goals and objectives as they relate to the business case. Know what is important to the decision-maker. Activity modeling and financial analysis skills are also required or alternatively, specialists may be used to assist in these areas. Use of specialists, when available, is highly recommended. They can significantly reduce the time required to prepare a business case.What Should the Decision-Maker Know?The decision-maker must have an understanding of how to use the business case and how it will apply to the expected change. The decision-maker does not need to understand the detailed analysis techniques; however, he or she should have a basic knowledge in financial areas such as return on investment and discounted cash flow. Matter-of-course knowledge of business process reengineering topics, such as activity modeling, aids in using the model to make good decisions.Business Case OutlineThe table displayed provides the recommended outline that all business cases should follow. Each outline element is briefly discussed to provide an understanding of needed content.2.0 Business Case Analysis2.1 Goals and ObjectivesAll business cases should support strategic goals and objectives. Business cases should support implementation of the TO-BE State identified within the Service or Agency vision, mission, goals, and objectives. Explain why the business case is being prepared. Identify sponsoring and funding organizations. This explanation of why the business case was done can reinforce the idea of aiding in the transition to a performance-based organization. The starting point for identifying the business case subject is usually a proposed or planned action, but the business case's subject ultimately is defined in terms of objectives.2.2 Functional Performance and MetricsPerformance measurement is the assessment of effectiveness and efficiency of activities, operations, and processes in support of achievement of an organization's missions, goals, and quantitative objectives through application of outcome-based, measurable, and quantifiable criteria, compared against an established baseline.There are four classes of performance measures used in both functional and economic analysis:1. An outcome measure assesses actual results, effects, or impacts of a program activity compared to its intended purpose.2. An output measure describes goods or services produced and the actual level of activity recorded or effort that was realized.3. An efficiency measure is a ratio of outputs to inputs.4. An effectiveness measure should identify critical characteristics of the output that meet customer requirements.Discuss what organizational performance measures are being used and how they are influenced by the initiatives.A performance indicator is a factor used to assess speed or responsiveness, quality, or cost of a process, input, output, or outcome. In effect, it is the unit of measure for a performance measure. Indicator definitions can be used to compare projected outcomes of each alternative, as well as how the indicator will be maintained for continued feedback into the success or failure of the selected alternative once implemented. A brief discussion on the costs and benefits of collecting this monitoring information should be included, especially if a method of collection must be set up to facilitate the new metric.2.3 Baseline/Alternatives ConsideredThe objective of functional process improvement is to achieve the objectives. Because each initiative considers only one or a few areas for improvement, analyze combinations of initiatives to address each goal. It is unreasonable to study all combinations, because there will be too many. A more practical method is to combine logical packages of initiatives that work well together or portfolios of a set of initiatives with common objectives or goals to form alternatives. As a rule, initiatives sharing common critical performance measures or objectives make the best business case for being put in one portfolio versus another. However, each set of related initiatives must put into place changes that handle the same predicted level of process workload within the planning horizon. Another point to consider is the decision-maker's focus on the business case and the corresponding emphasis to place on each element of analysis across all alternatives. Look at tuning the business case's emphasis in the same way the settings are adjusted on a sound system's graphic equalizer.The reference for measurement is the status quo, or the baseline. Baseline cost and performance provide threshold values for the cost and performance of alternatives. AS-IS costs and performance measurements revised to reflect any approved changes not yet implemented would provide this baseline. The business case should include at least three alternatives,including the status quo. Each alternative must give functional management a complete view of financial and operational impacts of proposed changes.Develop total investment cost flow and total anticipated process cost savings flow for each alternative. Quantify total risk assessments based on probability and consequence of failure for each principal initiative activity. Develop an action plan for each alternative, and assemble as a total package for review by the approval authority. Pre-test any controversial ideas with the approval authority or his or her peers.2.4 Key AssumptionsAssumptions are necessary in a business case because they are explicit statements used to describe present and expected future behavior upon which the business case is based. Since no one knows what the future holds, assumptions must be used to set boundaries for painting the business case. Example assumptions include future workload, estimated useful life of an investment or system, and the period over which alternatives will be compared.Summarize key economic indicators used for each alternative assessment; also briefly discuss what non-quantitative issues need consideration. Employ a sensitivity analysis or another method and focus on assumptions that are thought or historically demonstrated to cause the greatest amount of variation in costs and performance.2.5 AS-IS Activity ModelThe current process-flow of that piece of the organization that is being considered in the business case must be detailed to a level where all stakeholders can support conclusions drawn from the analysis. It also must be developed enough to understand areas affected by proposed initiatives. Finally, it must be detailed enough to assign costs and link performance measures. This step is also considered developing the baseline or baselining. It provides the picture of what is being changed that will be used to compare with the alternatives.3.0 Discussion of Alternatives3.1 Alternative 13.1.1 Functional Process DescriptionFunctional Analysis is about what is done. This should describe significant outcomes, outputs, measures, and inputs involved in executing this process. It must focus on efficiency (best use of inputs), effectiveness (best delivery of outputs and outcomes), and productivity (output over input). Sometimesthese differences in TO-BE versions tend to be very subtle, and this may require a greater focus on change in flows than on the processes themselves. Another approach is to build higher-level context models. These show how the change impacts upstream or downstream activities (that is, the outcome difference may not be within the scope of the activity model). Give attention to those actions that will eliminate or reduce excess and delay.3.1.2 Performance Impact and MetricsProvide the projected metrics that is expected to result from each alternative and indicate how the metrics compares to the baseline. At this level, we are talking about how mission requirements, strategic goals, expected outcomes, and expected performance will be met by this alternative. A conscious, focused effort should be made at each stage of the process to recognize and document the relationship of each requirement to the accomplishment of a higher-level goal or objective.3.1.3 Cost Projections (Economic Analysis)Economic Analysis is about the costs and benefits of how something is and will be done.The business case places emphasis on future economic benefit rather than on period costs, and on "value-added" as opposed to "cost savings." This section must focus on what investment option should produce the best use of investment capital.It should focus on productivity, and describe how it mitigates both initiative-fulfillment risk and organizational uncertainty stemming from the intended changes. It should offer the decision-maker multiple cash flow calculations.Underscore that there is no one right answer, only one best answer. The best course of action should blend the total cost of involved processes, output performance, and outcome impacts prevailing over all sub-optimal choices.The organizing backbone of the business case is a time line extending across months or years.This provides a framework for showing management how they can work to help put financial tactics into place: reduce costs, increase gains, and accelerate gains.The business case is not a budget, not a management accounting report, and not a financial reporting statement. This distinction is meaningful for deciding which kind of cost and benefit data go into the business case: incremental values or total cost and benefit figures. Incremental values are probably the right choice in decision support situations, notably where both costs and benefits will enter the business case.Cost Projections - InvestmentsThese costs should be the complete and total costs necessary to have the alternative turned into a reality. This includes training and needed purchases. Provide an aggregate, initiative-level mapping that would help view required cash flows over time as they relate to each alternative. This would also linkto activities that an alternative affects. At the heart of this mapping is a high-level course of action used to frame when and how a TO-BE state becomes operational. This is called an action plan. This should enable the decision-maker to see how cash spending increases until some point at which operations costs start decreasing.Prepare an action plan that specifies what needs to be done and when. A solid and complete action plan has each of the following characteristics:∙Each component action has a specific beginning and ending point.∙ A specific person or group of people does each component action.∙Responsible parties have authority, capability, and obligation to get the job done.∙Each component action has a tangible, clear result. Afterward, it is possible to know whether it was done or not.Cost Projections - OperationalAt a minimum, the business case should reflect the AS-IS cost of doing the whole activity, coupled with a targeted reduction percentage that can be applied over time (tied to its initiatives). This will show expected TO-BE activity costs once changes are put into place. Moving it to the next level of output costing, or better yet outcome costing would be desirable, because this is what most people can relate to.ABC relates cost of resources to activities that consume them. At a minimum, this information provides insight for calculating future out-year resource requirements and costs. ABC can provide calculations that will depict activity levels through the planning horizon. These costs should be ongoing operation costs directly contributing to activities defined within the activity model mentioned in the functional analysis.3.2 Risk AssessmentThis must be discussed with or without having quantifying information. Even with these categories, it cannot be assumed that some standard mitigation routine can be applied to every one of that type. Each identified risk needs to be separately looked at and handled. To avoid paralyzing the decision-making processes, rank these factors and address the most ominous of them.A proper study of risk should be addresses in any business case, but risk is perhaps the most difficult area to figure out. Risk should be viewed as “a n undesirable implication of uncertainty.” Risk can be quantified in terms of odds (probabilities) or remain non-quantified (uncertainty). In situations involving risk, probabilities of various outcomes are known. Under uncertainty, there is no knowledge of the probabilities of various outcomes are known. We can classify different categories of risk: Business Risk, Process Risk, and Organizational Risks.Recognizing risk does not have to hit an exact number, but instead distinguish one alternative from another by the degree of risk that separates them. This recognizes that not every decision carries an equal degree of failure or success. It allows the decision-maker to recognize the fact that estimates have varying degrees of becoming reality.3.3 Comparison of Alternatives - FunctionalDescribe the TO-BE activity models for each alternative and describe how they address performance measures vis-à-vis the AS-IS activity model. These TO-BE models should represent a different future state in line with each alternative. This should also point out why the alternative would achieve a distinctly different manner of doing business, rather than continuing with the AS-IS, or baseline. Annotate differences between each TO-BE diagram and the AS-IS diagram, and among TO-BE diagrams. These diagram comments can depict organizational and other resource volumes as well as volumes represented by the flow arrows. Tying initiatives to both AS-IS and TO-BE activities illustrates intended changes and helps visualize necessary project work.3.3.1 Comparison of Alternatives - CostsAs stated earlier, the organizing backbone of the business case is a time line extending across months or years, as the figure suggests. A graph of total investment and operational costs for the baseline and each alternative should be provided, as well as any other presentation helpful to the decision-maker.3.3.2 Comparison of Alternatives - Investment CostsCost measures gauge the number of investment dollars needed to achieve a particular milestone or activity level. For example, a performance measure can be the dollars necessary to move an effort through one phase. Thegranularity of a performance result is not as important as tying the investment of dollars to the achievement of some result. This task is decidedly different from measuring whether budgeted dollars were spent in a particular fiscal year. Schedule measures gauge the amount of time necessary to obtain a particular performance result. As stated above, a performance measure can be the amount of time needed to move an effort through a phase or the amount of time to do part of a phase. What is important is that the schedule measure is tied to the same performance result as the cost measure. Investment project baselines should contain major events that impact the effort. Achieving these events on time may demonstrate satisfactory progress. For each effort, establish a target date that is based upon contractual requirements or the need to complete an event before another can start. Thresholds for these events can be set by policy (e.g., 90 days beyond target) or by absolute need when there is no slack in the schedule.3.3.3 Comparison of Alternatives - Operational Cost SavingsExploit Activity Based Costing capabilities in the business case by assigning projected costs to various activities affected by each initiative. The change in activities from the AS-IS activity model to the TO-BE activity model should make up cost savings realized by that initiative. The TO-BE activity model should always represent increased value-added to the organization.4.0 Conclusions, Recommendations, and IssuesThis section should be prepared at the end of the business case development. Make an initial conclusion and recommendation to the decision-maker based on the findings. Conclusions, recommendations, and issues should be documented as an amendment to the business case as provided by the decision-maker.。
我对中国城市化的看法英语作文
我对中国城市化的看法英语作文1China's urbanization has been a remarkable phenomenon in recent decades. It has brought about numerous benefits and challenges.The improvement of urban infrastructure is undoubtedly one of the most significant achievements. Take transportation for example. The expansion of subways and high-speed railways has greatly enhanced the mobility of people and goods within cities and between different regions. Advanced communication networks have also facilitated information exchange and business development.However, along with the rapid urbanization, several problems have emerged. Environmental pollution has become a serious concern. The increase in factories and vehicles has led to deteriorating air and water quality. Moreover, the demand for resources such as energy and water has soared, causing shortages in some areas.To address these issues, we need to take a series of measures. Firstly, strict environmental regulations should be implemented to control pollution emissions. For instance, industries should be required to adopt cleaner production technologies. Secondly, efforts should be made to promote energy conservation and the development of renewable resources. Additionally, urban planning should be more scientific and rational, with afocus on creating sustainable and livable communities.In conclusion, while China's urbanization has brought great progress, it is crucial to find solutions to the associated problems to ensure a balanced and sustainable development for the future.2Urbanization in China has brought about both remarkable benefits and significant challenges. The movement of rural population to cities has been a notable phenomenon. This migration has not only provided a vast labor force for urban industries, fueling economic growth, but also facilitated the exchange of diverse cultures. For instance, people from different regions bring their unique customs and traditions, enriching the cultural fabric of cities.However, urbanization has also presented some drawbacks. The excessive expansion of cities has led to a reduction in arable land, threatening food security. Traditional cultures in some areas have gradually eroded as modernization sweeps through. Take some ancient towns for example; their original architectural styles and local customs have been overshadowed by the uniformity of modern urban development.In conclusion, while urbanization has driven China's rapid economic development and cultural integration, it is crucial to address the problems it has caused. We should strive for a more balanced and sustainable urbanization process that preserves our precious land and cultural heritagefor future generations. Only by doing so can we truly enjoy the fruits of urbanization without sacrificing our roots and resources.3Urbanization in China has brought about significant changes to the social structure, which cannot be ignored. One of the notable impacts is the widening gap between the rich and the poor in cities. For instance, in some metropolises, the wealthy enjoy luxurious lifestyles with high-end residences and exclusive amenities, while the less fortunate struggle to make ends meet, residing in cramped and poorly maintained accommodations. This disparity not only reflects economic differences but also poses challenges to social harmony and stability.Another issue is the differentiation of social classes. People are categorized based on their occupations, incomes, and educational backgrounds. This classification sometimes leads to a sense of isolation and limited social mobility, hindering the overall progress of society.The irrational urban planning also gives rise to various social problems. Congested traffic, insufficient public facilities, and environmental pollution are common occurrences. In some areas, rapid development has outpaced infrastructure construction, causing inconvenience and dissatisfaction among residents.In my opinion, to address these problems, the government should formulate and implement more equitable policies to narrow the wealth gapand promote social justice. Moreover, a more scientific and forward-looking urban planning approach is essential. This involves considering the long-term needs of the population, improving public transportation systems, and enhancing the provision of public services. Education and vocational training should also be emphasized to enhance the employability and income levels of the underprivileged, facilitating their upward social mobility. Only through these efforts can we ensure that urbanization brings about true benefits and a more balanced and harmonious social structure.4Urbanization in China has brought about significant changes that have deeply influenced my life and perspectives. Growing up in a rapidly urbanizing city, I have witnessed both the conveniences and the pressures that come with it.The conveniences are undeniable. The advanced transportation systems, such as subways and high-speed railways, have made it extremely easy for me to travel and explore different places. The availability of a wide range of educational resources and cultural activities has broadened my horizons and enriched my knowledge. Shopping malls and supermarkets are everywhere, providing us with a vast array of products and services.However, urbanization also brings along considerable pressures. The competition for jobs and educational opportunities is intense. The cost ofliving is constantly on the rise, especially in terms of housing. The fast-paced lifestyle often leaves me feeling stressed and exhausted.My hometown has also undergone remarkable changes during the process of urbanization. Previously a small and quiet town, it is now filled with modern buildings and busy streets. While this has brought economic growth and improved living standards, it has also led to the loss of some traditional features and a sense of community.In conclusion, urbanization in China is a double-edged sword. It offers numerous benefits but also poses challenges. We need to find a balance to ensure sustainable development and a better quality of life for all.5China's urbanization has been an undeniable force shaping the country's landscape in recent decades. It has brought about numerous benefits and challenges that warrant in-depth analysis.The development of smart cities is one of the promising directions. For instance, advanced transportation systems that utilize intelligent traffic management can significantly reduce congestion and enhance efficiency. Moreover, the integration of smart grids and energy-efficient buildings contributes to sustainable energy consumption. However, implementing these technologies requires substantial investment and coordination among various stakeholders.Sustainable development strategies are also crucial. This includespromoting green spaces and ecological conservation within urban areas. The creation of parks and wetlands not only beautifies the environment but also improves air quality and mitigates the heat island effect. However, there are challenges such as balancing economic growth with environmental protection and ensuring the participation of all citizens in these efforts.Looking forward, a successful urbanization process should focus on balanced regional development. Efforts should be made to avoid overconcentration of resources in a few major cities and promote the growth of smaller and medium-sized cities. This requires effective policy guidance and infrastructure investment.In conclusion, China's urbanization holds great potential but also faces significant challenges. By addressing these issues through innovative solutions and strategic planning, we can create more liveable, sustainable, and prosperous cities for the future.。
100句高级词组短句英文
100句高级词组短句英文1. It is essential to prioritize our tasks in order to maximize efficiency.2. The project requires a comprehensive analysis before any decisions can be made.3. He exhibited impeccable professionalism throughout the negotiation process.4. We need to devise a strategic plan to overcome the challenges ahead.5. The company's success can be attributed to its strong leadership and innovative thinking.6. The team displayed exceptional teamwork and collaboration during the project.7. The speaker delivered a compelling presentation that captivated the audience.8. The company is known for its commitment to fostering a positive work culture.9. We must leverage our resources to gain a competitive advantage in the market.10. The company's progress has been hindered by a lack of proper infrastructure.11. The CEO emphasized the importance of fostering a culture of continuous learning.12. It is crucial to establish strong relationships with our clients.13. The company's sustainability practices align with its core values.14. The board of directors is responsible for overseeing corporate governance.15. The new product launch resulted in a significant increase in sales.16. The company has established a robust customer support system.17. The sales team implemented a targeted marketing strategy to reach their goals.18. The company's expansion plan was executed flawlessly.19. The management team made a strategic decision to diversify the company's offerings.20. The conference provided a platform for industry experts to share their insights.21. The company's prudent financial management ensured its long-term stability.22. The marketing campaign utilized cutting-edge technology to reach a wider audience.23. The team's attention to detail was evident in their meticulous report.24. The company is committed to upholding the highest ethical standards.25. The project team demonstrated exceptional adaptability in the face of unexpected challenges.26. The CEO's vision and foresight guided the company through turbulent times.27. The company's innovative approach set it apart from its competitors.28. The internship program provides valuable hands-on experience for future professionals.29. The company's commitment to corporate social responsibilityis commendable.30. The marketing team's creativity and ingenuity resulted in a successful product launch.31. The company's revenue growth indicates a thriving business.32. The executive team displayed strong leadership and decision-making skills.33. The company's commitment to sustainability has garnered positive attention from stakeholders.34. The team's collaborative efforts led to the successful completion of the project.35. The company's strong brand presence contributes to its competitive advantage.36. The CEO's charisma and eloquence make him an effective public speaker.37. The company's innovative products disrupt the market.38. The team's analytical skills were instrumental in identifying new market opportunities.39. The company's commitment to quality sets it apart from its competitors.40. The employees' commitment to a healthy work-life balance is encouraged and supported by the company.41. The CEO's leadership style inspires trust and loyalty among employees.42. The company's performance metrics indicate steady growth.43. The team's efficiency and effectiveness resulted in cost savings for the company.44. The company's adherence to industry best practices ensures compliance with regulations.45. The CEO's strategic decision-making has propelled the company to new heights.46. The marketing team's creative campaigns have increased brand awareness.47. The company's commitment to diversity and inclusion fosters a positive work environment.48. The team's attention to detail and precision is reflected in theirhigh-quality deliverables.49. The company's expansion into new markets is a testament to its ambition.50. The executive team's transparent and open communication fosters trust among employees.51. The CEO's hands-on approach ensures that he is actively involved in day-to-day operations.52. The company's customer-centric approach sets it apart in the industry.53. The team's resilience and determination overcome challenges and achieve success.54. The company's cost-effective strategies result in improved profitability.55. The CEO's inspirational leadership motivates employees to go above and beyond.56. The company's commitment to innovation drives its competitive edge.57. The team's ability to think outside the box leads to creative solutions.58. The company's recruitment process focuses on attracting top talent.59. The CEO's visionary ideas shape the company's strategic direction.60. The team's problem-solving skills enable them to overcome obstacles.61. The company's commitment to employee development fosters career growth opportunities.62. The CEO's charisma and influential presence make him a respected industry figure.63. The company's customer loyalty program ensures repeatbusiness.64. The team's adaptability and flexibility facilitate quick decision-making.65. The company's financial stability provides a strong foundation for growth.66. The CEO's strong ethical values permeate throughout the organization.67. The company's dedication to continuous improvement results in increased efficiency.68. The team's ability to anticipate market trends positions them ahead of the competition.69. The company's transparent communication enhances trust among stakeholders.70. The CEO's strong negotiation skills result in beneficial partnerships and contracts.71. The company's pursuit of excellence drives continuous innovation.72. The team's diverse skill set enables them to approach challenges from different perspectives.73. The company's commitment to environmental sustainability sets an industry benchmark.74. The CEO's passion for the business inspires employees to exceed expectations.75. The company's strong financial performance indicates a solid market position.76. The team's ability to adapt to changing market dynamics ensures long-term success.77. The company's commitment to social responsibility enhances its reputation.78. The CEO's ability to inspire and motivate teams leads to highemployee morale.79. The company's market research helps identify potential growth opportunities.80. The team's strong work ethic and dedication drive results.81. The company's robust risk management practices mitigate potential threats.82. The CEO's strong sense of integrity and ethics guide decision-making.83. The company's customer feedback mechanism facilitates continuous improvement.84. The team's effective communication ensures alignment and collaboration.85. The company's investment in employee training and development improves overall performance.86. The CEO's strategic partnerships strengthen the company's market position.87. The company's commitment to quality control ensures the delivery of high-quality products.88. The team's attention to detail and precision drives customer satisfaction.89. The company's commitment to employee well-being enhances productivity.90. The CEO's ability to navigate complex regulations and policies ensures compliance.91. The company's investment in technology drives operational efficiency.92. The team's ability to adapt to changing customer demands ensures customer satisfaction.93. The company's commitment to innovation fosters continuous growth.94. The CEO's strong financial acumen guides resource allocation decisions.95. The company's continuous improvement initiatives drive increased productivity.96. The team's strong problem-solving abilities lead to efficient solutions.97. The company's ethical business practices set an industry standard.98. The CEO's effective delegation empowers employees and fosters growth.99. The company's commitment to community involvement enhances its reputation.100. The team's strong leadership and teamwork foster a positive work culture.。
商务英语阅读 第二版 王艳 习题答案之 句子翻译
Chapter 11.这一监控体系最终将取代美国政府对古巴雪茄进口的上限。
The monitoring system will finally substitute the U.S. government’s cap on cigar imports from Cuba.2.墨西哥和美国之间的争执不会有任何作用，并可能导致北美自由贸易协定中关税解除的中断。
The quarrel between Mexico and the U.S. will be of no avail and it may disrupt the lifting of the agricultural tariffs under the North American Free Trade Agreement.3.在召开部长级会议之前，将举行一次经济合作商业论坛，重点探讨如何减小全球经济失衡的纠正对中国的冲击。
An economic cooperation business forum, which will discuss how to minimize the negative impact of global economic imbalance adjustment on China, will take place shortly before the ministerial conference.4.只有少数美国人将此问题归咎于这些明显的因素，即美元贬值或经济周期。
Few Americans attribute this to such obvious causes as a devalued dollar or the business cycle.5.最新的科学研究揭示了这样的事实，即为减少温室气体排放所采取的必要措施会带来沉重的经济和政治成本。
Recent research has shed light on the fact that there are heavy financial and political costs associated with the measures necessary to reduce the emission of greenhouse gases.6.有传言称上个月政府和这家公司的总裁秘密达成一笔交易。
公司年度总结会议英文(3篇)
第1篇Ladies and gentlemen, esteemed colleagues,It is my great pleasure to stand before you today to present the annual summary of our company. This meeting marks the end of another successful year, and it is a perfect opportunity to reflect on our achievements, challenges, and future prospects.First and foremost, let us acknowledge the remarkable progress we have made over the past year. Our company has experienced significant growth, both in terms of revenue and market share. We have expanded our business operations to new markets and introduced innovative products that have gained widespread acclaim.One of the key factors behind our success is the unwavering commitment and dedication of our team members. Each and every one of you has contributed to our collective achievements, and I would like to extend my heartfelt gratitude for your hard work and perseverance.In terms of financial performance, our company has achieved a revenue growth of 20% compared to the previous year. This impressive growth can be attributed to our strategic expansion into new markets, successful product launches, and the strengthening of our customer relationships. We have also managed to maintain a healthy profit margin, which reflects our efficient cost management and operational excellence.On the product front, we have launched several new products that have been well-received by our customers. Our R&D team has worked tirelessly to develop cutting-edge solutions that address the evolving needs of our clients. We are proud to say that our products have gained a strong reputation for their quality, reliability, and innovative features.In terms of customer satisfaction, we have achieved a remarkable score of 95% in our annual customer survey. This high level of satisfaction is a testament to the hard work and dedication of our sales and customer service teams. We have always prioritized building long-lasting relationships with our clients, and this has paid off in spades.However, we must not be complacent. The past year has also presented us with several challenges that we have had to overcome. The global economic uncertainty has impacted our business operations, and we have had to adapt to changing market conditions. We have successfully navigated these challenges by adopting a proactive approach and maintaining a strong focus on our core values.Looking ahead, we are excited about the opportunities that lie ahead. The upcoming year promises to be another year of growth and innovation. We will continue to invest in research and development to bring new products to the market. We will also expand our presence in new markets and explore new business opportunities.In order to achieve our goals, we need to continue working together as a team. Our success depends on each and every one of us, and we must all contribute our best efforts to ensure that our company remains at the forefront of our industry.In conclusion, the past year has been a year of significant achievements and challenges. We have made remarkable progress, and we have a strong foundation to build upon. As we move forward, let us continue to work together, support each other, and strive for excellence. I am confident that our company will continue to thrive and achieve even greater success in the years to come.Thank you for your attention, and let us all look forward to a prosperous and exciting future.Best regards,[Your Name][Your Position][Your Company]第2篇Ladies and gentlemen, esteemed colleagues,As we gather here today, it is with great pleasure and a sense of accomplishment that I present to you the annual summary meeting of our esteemed company. The past year has been a year of challenges, opportunities, and growth, and I am honored to stand before you and share our achievements, lessons learned, and plans for the future.First and foremost, let me extend my heartfelt gratitude to all our employees for their unwavering dedication, hard work, and commitment. It is your collective efforts that have brought us to where we are today. Your passion, creativity, and resilience have been the driving force behind our success.Looking back at the past year, we have made significant strides in various aspects of our business. Here are some key highlights:1. Financial Performance:Our company has witnessed a remarkable growth in revenue and profitability. This can be attributed to our strategic focus on expanding our product line, enhancing customer satisfaction, and optimizing operational efficiency. We have successfully diversified our revenue streams, which has helped us weather the economic uncertainties.2. Product Development:We have launched several innovative products that have received overwhelming positive feedback from our customers. Our R&D team has been instrumental in driving this success, and we are proud to have a talented pool of professionals who continuously push the boundaries of technology.3. Market Expansion:We have successfully entered new markets, both domestically and internationally. Our strong brand presence and customer-centric approach have enabled us to capture a significant market share in these regions. This expansion has not only increased our revenue but also positioned us as a leading player in the industry.4. Customer Satisfaction:Customer satisfaction has been a top priority for us, and we are delighted to report that our efforts have paid off. Our customer feedback has been consistently positive, and we have received numerous testimonials praising our products and services. This recognition is a testament to our commitment to excellence.5. Employee Development:We have invested heavily in the growth and development of our employees. Through various training programs, workshops, and mentorship initiatives, we have empowered our team members to enhance their skills andcontribute more effectively to the organization. This has resulted in a more engaged and motivated workforce.While we have achieved much, we have also faced some challenges. The global pandemic has disrupted our operations, supply chains, and customer expectations. However, we rose to the occasion, adapting to the new normal and finding creative solutions to overcome these obstacles.Looking ahead, we have a clear vision and strategic plan to build upon our achievements. Here are some of our key priorities for the upcoming year:1. Innovation and R&D:We will continue to invest in research and development to bring innovative products to the market. Our R&D team will focus on emerging technologies and market trends to ensure that we stay ahead of the competition.2. Market Expansion:We will explore new markets and strengthen our presence in existing markets. Our goal is to become a global leader in our industry, and we are committed to achieving this vision.3. Customer Experience:We will continue to prioritize customer satisfaction and ensure that our products and services meet the highest standards of quality. Ourcustomer-centric approach will remain at the core of our business strategy.4. Employee Engagement:We will further invest in employee development and engagementinitiatives to foster a positive and inclusive work culture. Our employees are our most valuable asset, and we are dedicated to nurturing their growth and well-being.In conclusion, the past year has been a remarkable journey of growth and success. We have overcome challenges, achieved milestones, and laid a solid foundation for the future. As we move forward, we will continue to embrace change, innovate, and strive for excellence. Together, we will create a brighter future for our company and its stakeholders.Thank you for your dedication and commitment. Let us work hand in hand to achieve greater heights in the coming year.Thank you.第3篇Date: [Date]Location: [Venue]Introduction:Ladies and gentlemen, esteemed colleagues, and guests, welcome to the annual summary meeting of [Company Name]. It is with great pleasure that we gather here today to reflect on the past year, acknowledge our achievements, and set our sights on the year ahead. As we embark on this journey of reflection and planning, let us take a moment to appreciate the collective effort and dedication that has brought us to this point.Year in Review:1. Financial Performance:Over the past year, [Company Name] has demonstrated remarkable financial stability and growth. Our revenue has increased by[percentage], reaching [amount]. This growth can be attributed to our strategic expansion into new markets and the successful launch of [new product/service]. We are particularly proud of our cost optimization initiatives, which have resulted in a reduction of expenses by [percentage].2. Operational Efficiency:Our operational efficiency has been significantly improved through the implementation of lean management practices and the adoption of cutting-edge technologies. We have streamlined our supply chain, reducing lead times and increasing inventory turnover. Additionally, our customer service team has received commendations for their exceptional support and problem-solving skills.3. Innovation and Development:The past year has been marked by a surge in innovation at [Company Name]. Our research and development team has successfully launched [number] new products/services, each designed to meet the evolving needs of our customers. We have also invested heavily in training and development programs, ensuring that our employees are equipped with the latest skills and knowledge.4. Employee Engagement and Development:Employee satisfaction and engagement have been a top priority for [Company Name]. We have implemented several initiatives to foster a positive work environment, including regular team-building activities, wellness programs, and career development opportunities. The result has been a motivated and committed workforce that is driving our success.Achievements and Awards:In recognition of our collective efforts, [Company Name] has been honored with several awards, including:- Best Employer Award by [Awarding Body]- Innovation Award for [Product/Service Name] at the [Event Name]- Customer Service Excellence Award for [Service Name]Looking Ahead:As we look to the year ahead, [Company Name] is committed to maintaining our momentum and driving further growth. Here are some of our key focus areas for the upcoming year:1. Market Expansion:We will continue to explore new markets and expand our global reach, with a particular focus on [region/country].2. Product Development:Our R&D team will be working on [number] new projects, aimed at enhancing our product line and creating additional value for our customers.3. Customer Experience:We will invest in improving our customer experience by enhancing our digital platforms and strengthening our customer service infrastructure.4. Sustainability:Sustainability will remain a core value for [Company Name], and we will continue to implement environmentally friendly practices and support social responsibility initiatives.Closing Remarks:On behalf of the management team, I would like to extend my heartfelt gratitude to each and every one of you for your hard work, dedication, and unwavering commitment to [Company Name]. Together, we have achieved great things, and I am confident that we will continue to excel in the coming year.As we celebrate our achievements and set our sights on the future, let us remember that our success is a testament to our collective effort and shared vision. Here's to another year of growth, innovation, and success for [Company Name]!Thank you all for your presence and your continued support. Let us raise a toast to the year ahead and to the future of [Company Name]. Cheers!。
年终财务总结报告英文
IntroductionAs we come to the end of another financial year, it is essential to take a comprehensive look at our company’s financial performance. Thisreport aims to provide an overview of our financial activities, achievements, and challenges faced during the year. It also includes a forecast for the upcoming year, highlighting the strategies and initiatives we plan to implement to ensure continued growth and stability.Revenue and Profit Analysis1. Revenue GrowthDuring the past financial year, our company has experienced asignificant increase in revenue. This growth can be attributed to several factors, including:- Expansion into new markets: We successfully entered three new geographical markets, which resulted in a 20% increase in sales.- Product diversification: Our introduction of new product lines has broadened our customer base and contributed to a 15% rise in revenue.- Enhanced marketing efforts: Our targeted marketing campaigns have resulted in a 10% increase in brand awareness and customer engagement.The total revenue for the year stands at $15 million, marking a 25% increase from the previous year.2. ProfitabilityDespite the increase in revenue, it is crucial to note that our profitability has also improved. The net profit for the year was $2.5 million, a 30% increase from the previous year. This improvement can be attributed to:- Cost optimization: Through strategic cost-cutting measures, we were able to reduce operational expenses by 5%.- Efficient supply chain management: Our efforts to streamline oursupply chain resulted in a 10% decrease in logistics costs.- Improved sales conversion rates: Our sales team has been successful in converting a higher percentage of leads into sales, leading to increased revenue.Expense Analysis1. Operational ExpensesOur operational expenses have remained relatively stable over the past year, with a slight increase of 2%. This is primarily due to increased spending on marketing and technology upgrades. However, the cost optimization measures mentioned earlier have helped mitigate these expenses.2. Capital ExpenditureCapital expenditure has seen a significant increase of 15% this year. This is primarily due to the investment in new manufacturing facilities and technology upgrades. These investments are expected to yield long-term benefits, including increased production capacity and improved product quality.3. Research and Development (R&D) ExpensesOur R&D expenses have increased by 10% this year. This investment is crucial for maintaining our competitive edge and developing new products. We have successfully launched two new products during the year, and we are currently working on several other innovative projects.Financial Highlights- Revenue growth of 25%- Net profit increase of 30%- Reduction in operational expenses by 5%- Successful expansion into three new markets- Introduction of two new product lines- Investment in new manufacturing facilities and technology upgradesChallenges and OpportunitiesDespite our achievements, we have faced several challenges during the past year. These include:- Global economic uncertainty: The global economic environment has been unpredictable, leading to fluctuations in demand for our products.- Competitive pressures: The market is becoming increasingly competitive, and we need to continuously innovate and improve our offerings.- Rising raw material costs: The cost of raw materials has increased, which has put pressure on our profit margins.However, we also see several opportunities for growth and improvement:- Expansion into new markets: We plan to enter two additional markets in the upcoming year, which will further increase our revenue streams.- Product innovation: We are committed to developing new and innovative products that meet the evolving needs of our customers.- Strengthening our brand: We will invest in marketing and brand-building initiatives to enhance our market position.Forecast for the Upcoming YearFor the upcoming financial year, we are optimistic about our prospects. We anticipate a further increase in revenue and profitability, driven by the following strategies:- Continued expansion into new markets- Increased focus on product innovation- Strengthening of our sales and marketing efforts- Efficient management of our supply chain and operational expensesWe also plan to invest in talent acquisition and development to ensure we have the right people in place to drive our growth.ConclusionIn conclusion, the past financial year has been a successful one for our company. We have achieved significant growth in revenue andprofitability, and we have laid a strong foundation for future success. As we move forward, we are committed to leveraging our strengths and addressing our challenges to continue our upward trajectory. We look forward to a prosperous year ahead and are confident that our strategic initiatives will enable us to achieve our goals.。
管理专业英语关于控制的看法的英语作文
管理专业英语关于控制的看法的英语作文Title: A Perspective on Control in ManagementIntroduction:Management, as a field of study and practice, encompasses various elements and functions that are essential for the smooth running and success of an organization. One such crucial function is control, which plays a vital role in ensuring that the goals and objectives of an organization are achieved in an efficient and effective manner. In this essay, we will explore the concept of control in management and its significance in the modern business environment.Definition of Control:Control in management can be defined as the process of monitoring, evaluating, and regulating the activities and performance of individuals, teams, and departments within an organization to ensure that they align with the goals and objectives of the organization. Control involves setting standards or benchmarks, measuring actual performance against these standards, identifying deviations, and taking corrective actions to ensure that the organization's objectives are met.Types of Control:There are various types of control mechanisms that managers can use to monitor and regulate organizational activities. These include:1. Financial Control: This type of control involves monitoring and managing the financial resources of the organization to ensure that they are used effectively and efficiently. Financial control includes budgeting, financial reporting, and cost control.2. Strategic Control: Strategic control focuses on monitoring the implementation of the organization's strategic plans and initiatives to ensure that they are on track and aligned with the overall goals of the organization.3. Operational Control: Operational control involves monitoring the day-to-day activities and functioning of the organization to ensure that they are in line with the established procedures and standards.4. Human Resource Control: Human resource control focuses on monitoring the performance, behavior, and development of employees to ensure that they contribute effectively to the organization's success.Significance of Control in Management:Control plays a crucial role in management for the following reasons:1. Goal Achievement: Control helps in ensuring that the activities and performance of individuals and departments within the organization are aligned with the overall goals and objectives of the organization. By monitoring and regulating organizational activities, managers can ensure that the organization stays on track to achieve its goals.2. Performance Improvement: Control enables managers to identify deviations from standards or benchmarks and take corrective actions to improve performance. By monitoring performance, managers can identify areas of improvement and implement measures to enhance productivity and efficiency.3. Resource Optimization: Control helps in managing and optimizing the resources of the organization, including financial, human, and operational resources. By monitoring resource utilization, managers can ensure that resources are used effectively and efficiently to maximize productivity and profitability.4. Decision Making: Control provides managers with critical information and data on the performance of the organization, which helps in making informed decisions. By monitoringperformance and identifying deviations, managers can make timely and effective decisions to address issues and capitalize on opportunities.Challenges in Implementing Control:While control is essential for the success of an organization, there are several challenges in implementing control mechanisms effectively. Some of the challenges include:1. Resistance to Control: Employees may resist control mechanisms if they feel that they are being micromanaged or that their autonomy is being restricted. Managers need to strike a balance between control and employee empowerment to ensure that control mechanisms are accepted and embraced by employees.2. Complexity of Control: With the increasing complexity of organizations and business environments, implementing control mechanisms can be challenging. Managers need to design control mechanisms that are simple, transparent, and effective in monitoring and regulating organizational activities.3. Dynamic Environment: In a dynamic and rapidly changing business environment, control mechanisms may become outdated or ineffective. Managers need to continuously reviewand adapt control mechanisms to ensure that they remain relevant and aligned with the organization's goals and objectives.Conclusion:Control is a critical function in management that ensures the smooth running and success of an organization. By monitoring, evaluating, and regulating organizational activities, managers can ensure that the organization stays on track to achieve its goals and objectives. While control comes with its challenges, effective implementation of control mechanisms can lead to improved performance, goal achievement, resource optimization, and informed decision-making. In the ever-evolving business landscape, control remains a fundamental function that managers need to master to drive organizational success.。
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毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。