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注会综合阶段英语水平提升班——第四单元5

t-admin154 网校老师 发表于 2017-10-29 16:17:04 | 评论:0  查看:552次 [注会英语]
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Unit4 Corporate strategy
三、Reading materials
13.Centralization vs. decentralization 集权型对分权型
Advantages and disadvantages of centralization
1)Advantages: 优点
Coordinated decisions and better management control, therefore less sub-optimizing(协调决策和管理控制,减少次优决策)
Conformity with overall objectives–goal congruence is more likely to be achieved(有助于整体目标的一致性)
Standardization(标准化)
Balance between functions, divisions, etc.(在职能、事业部之间取得平衡)
Economy of scale(规模经济)
Top managers become better decision makers(高级管理层成为更好的决策者)
Speedier central decisions may be made in a crisis(遭遇危机可以制定更快的决策)
2)Disadvantages: 缺点
Those of lower rank experience reduce job satisfaction.(底层员工缺乏工作满意度)
Senior management does not possess sufficient knowledge of all organizational activities(高级管理层没有掌握组织内所有业务的足够知识)
Centralization places stress and responsibility onto senior management(集权制使高层领导承担较大压力和责任)
Subordinates experience restricted opportunity for career development toward senior management positions(下属员工向上发展的职业机会有限)
Decisions often take considerable time(决策往往花费较多之间)
14. Marketing strategy
Market segmentation 市场细分
Positioning: 产品定位
Marketing mix: 营销组合(product, price, place or distribution channel, promotion)
1)Pricing approaches:产品定价
Cost-based pricing(基于成本): cost-plus pricing
Value-based pricing(基于价值): demand-based pricing
Competition-based pricing(基于竞争): market-based pricing
2)New product pricing strategies:新产品的定价法
Market skimming pricing (撇脂定价法)
Market penetration pricing (渗透定价法)
3)Promotion mix: 促销组合
advertising 广告促销
sales promotion 营业推广
public relations 公共宣传
personal selling 人员推销
15.Manufacturing paradigms (生产范式)
Just–in–time manufacturing (及时生产系统)
A just-in-time system refers to a comprehensive production and inventory control methodology(方法论)in which materials arrive exactly as they are needed for each stage in a production process. The goal of JIT is to create lean manufacturing (精益生产) by producing production line components as they are required rather than holding large safety stocks of inventory (安全存货). Nothing is produced until it is needed.
In a JIT system, need is created by demand for a product. This demand-pull (需求拉动)feature of a JIT system requires high levels of quality at each point in the system and close coordination(协调) to ensure a smooth flow of goods and operations despite low inventory quantities. This often requires working more closely with fewer suppliers.
16.Balanced score card平衡计分卡
The Balanced Scorecard (BSC) provides a system for measuring and managing all aspects of a company’s performance. The scorecard balances traditional financial measures of success, such as profits and return on capital, with non-financial measures of the drivers of future financial performance. The Balanced Scorecard measures organizational performance across four different but linked perspectives:
•Financial. How is success measured by our shareholders?
•Customer. How do we create value for our customers?
•Internal process. At which processes must we excel to satisfy our customers and shareholders?
•Learning & Growth. What employee capabilities, information systems, and organizational capabilities do we need to continually improve our processes and customer relationships?
卡普兰和诺顿 (Kaplan & Norton) 提出了名为平衡计分卡的方法,它是一种计量和管理企业全面绩效的一种方法。它平衡了传统财务计量,如利润和资本回报率,与未来财务绩效动因的非财务计量。平衡积分卡从四个不同又相互联系的方面来计量企业的绩效:
•财务角度:股东如何计量企业的成功?
•客户角度:我们如何为客户创造价值?
•内部流程角度:为了使客户和股东满意,我们必须擅长什么样的企业内部流程?
•创新与学习角度:为了持续改进流程和客户关系,我们需要什么样的雇员能力,信息系统和组织能力?
17.The Boston Consulting Group’s growth/share matrix波士顿矩阵
The BCG business portfolio (组合) model divides business opportunities into four categories——stars, cash cows, question marks, and dogs——each requiring a different corporate strategy and marketing approach.
波士顿矩阵根据产品在市场中的成长能力以及市场的整体增长能力对产品进行分类: 明星产品,金牛产品,问号产品和廋狗产品。企业对处于不同地位的产品采取不同的战略和营销方法。
file:///C:\Users\ASUS\AppData\Local\Temp\ksohtml\wpsF76A.tmp.pngfile:///C:\Users\ASUS\AppData\Local\Temp\ksohtml\wpsF78A.tmp.png
Star
明星产品
Question mark
问号产品
file:///C:\Users\ASUS\AppData\Local\Temp\ksohtml\wpsF78B.tmp.pngCash cow
金牛产品
Dog
file:///C:\Users\ASUS\AppData\Local\Temp\ksohtml\wpsF78C.tmp.png瘦狗产品
file:///C:\Users\ASUS\AppData\Local\Temp\ksohtml\wpsF78D.tmp.pngfile:///C:\Users\ASUS\AppData\Local\Temp\ksohtml\wpsF78E.tmp.png
1)Star businesses (hold: protects market share and competitive position)
The star group of businesses holds high market share in high growth situations. An organization needs to focus its efforts (expertise, technology applications, people, and so on) in adding to customer value in these operations.
2)Cash cow businesses (harvest: maximizes short-term earnings and cash flow even at the expense of market share)
Cash cows have high market share in low growth or declining situations. They are described as yesterday’s stars that still provide the cash today to fund other initiatives. On a net basis, they still generate significant positive cash flows.
3)Question mark businesses (build: increase market share even at the expense of short-term earnings and cash flow)
Question marks have small market share and high growth potential. This group should always receive attention (as they may become successful stars and eventually cash cows), but they should not distract an organization from focusing on its core operations. An organization does not derive much profit from this group.
4)Dog businesses (divest: eliminate the business either through liquidation or outright sale)
Although some might think referring to businesses as “dogs” is in poor taste, the truth is that most organizations always have some operations that are not worth keeping. Dogs represent small market share and low growth.
产品类型
产品特点及战略选择
明星产品
(高增长、高市场份额)
明星代表在高增长的市场中占有高份额。此时,企业整体的现金净流量比较低。在这个象限所用战略是维持。
金牛产品
(低增长、高市场份额)
金牛产品能带来大量的现金流。对金牛产品来说所用战略是收获。
问号产品
(高增长、低市场份额)
问号产品是高增长市场的产物,问号产品通常不能产生大量现金,因而表示出了负的现金流。所用的战略是建设。
瘦狗产品
(低增长、低市场份额)
瘦狗产品应当死亡或者被淘汰。对瘦狗产品来说所用策略是剥离。
18.The change process (变革过程)
The process of change includes unfreezing habits or standard operating procedures(解体旧的行为或标准的营运程序), changing to new patterns (变革为新的模式)and refreezing to ensure lasting effects(重新巩固以强化持久效果).
Unfreezing——create the initial motivation to change (变革的动力)by convincing staff of the undesirability of the present situation.
The change process itself——mainly concerned with identifying what the new behavior or norm should be. This stage will often involve new information being communicated and new attitudes, culture and concepts being adopted.
Refreezing or stabilizing the change——implying reinforcement of the new pattern of work or behavior by rewards.
变革的三个阶段:解体、变革、重新巩固

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