剑桥商务英语扩展笔记 NOTES OF BEC文档格式.docx

剑桥商务英语扩展笔记 NOTES OF BEC文档格式.docx

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thebasicrelationshipbetweenscarcityandchoice."

Thenotionofopportunitycostplaysacrucialpartinensuringthatscarceresourcesareusedefficiently.Thus,opportunitycostsarenotrestrictedtomonetaryorfinancialcosts:

therealcostofoutputforgone,losttime,swag,pleasureoranyotherbenefitthatprovidesutilityshouldalsobeconsideredopportunitycosts.

sunkcosts沉没成本

Ineconomicsandbusinessdecision-making,sunkcostsareretrospective（past）costswhichhavealreadybeenincurredandcannotberecovered.Sunkcostsaresometimescontrastedwithprospectivecostswhicharefuturecoststhatmaybeincurredorchangedifanactionistaken.Bothretrospectiveandprospectivecostsmaybeeitherfixed（thatis,theyarenotdependentonthevolumeofeconomicactivity,howevermeasured）orvariable（dependentonvolume）.

Fixedcosts固定成本

Ineconomics,fixedcostsarebusinessexpensesthatarenotdependentontheactivitiesofthebusiness.Theytendtobetime-related,suchassalariesorrentsbeingpaidpermonth.Thisisincontrasttovariablecosts,whicharevolume-related（andarepaidperquantity）.

Inmanagementaccounting（管理会计，管理核算）,fixedcostsaredefinedasexpensesthatdonotchangeinproportiontotheactivityofabusiness,withintherelevantperiodorscaleofproduction.Forexample,aretailermustpayrentandutilitybillsirrespectiveofsales.Alongwithvariablecosts,fixedcostsmakeuponeofthetwocomponentsoftotalcost（总成本）.Inthemostsimpleproductionfunction,totalcostisequaltofixedcostsplusvariablecosts.

Variablecosts可变成本

Variablecostsareexpensesthatchangeinproportiontotheactivityofabusiness.Inotherwords,variablecostisthesumofmarginalcosts（边际成本）.Itcanalsobeconsiderednormalcosts（正常成本）.Alongwithfixedcosts,variablecostsmakeupthetwocomponentsoftotalcost.DirectCosts,however,arecoststhatcaneasilybeassociatedwithaparticularcostobject（e.g.labor,material,etc.）.Notallvariablecostsaredirectcosts,however;

forexample,variablemanufacturingoverheadcostsarevariablecoststhatarenotdirectcosts,butindirectcosts.Variablecostsaresometimescalledunit-levelcostsastheyvarywiththenumberofunitsproduced.

Directlaborandoverhead（企业经常性开支）areoftencalledconversioncost,whiledirectmaterialanddirectlaborareoftenreferredtoasprimecost.

Fixedcosts&

variablecosts

Acompanywillpayforlinerentalandmaintenancefeeseachperiodregardlessofhowmuchpowergetsused.Andsomeelectricalequipment（airconditioningorlighting）maybekeptrunningeveninperiodsoflowactivity.Theseexpensescanberegardedasfixed.Butbeyondthis,thecompanywilluseelectricitytorunplantandmachineryasrequired.Thebusierthecompany,themoretheplantwillberun,andsothemoreelectricitygetsused.Thisextraspendingcanthereforeberegardedasvariable.

Inretailthecostofgoodsisalmostentirelyavariablecost;

thisisnottrueofmanufacturingwheremanyfixedcosts,suchasdepreciation,areincludedinthecostofgoods.

Althoughtaxationusuallyvarieswithprofit,whichinturnvarieswithsalesvolume,itisnotnormallyconsideredavariablecost.

Inmostoftheconcerns,salaryispaidonmonthlyrates.Thoughtheremayexistalabourworknormbasedonwhichthedirectcost（labor）canbeabsorbedintocostoftheproduct,salarycannotbetermedasvariableinthiscase.

Totalqualitymanagement（TQM）全面质量管理

Totalqualitymanagement（TQM）isabusinessmanagementstrategyaimedatembeddingawarenessofqualityinallorganizationalprocesses.TQMhasbeenwidelyusedinmanufacturing,education,hospitals,callcenters,government,andserviceindustries,aswellasNASAspaceandscienceprograms.

TQMisanapproachtoQualityAssurance,where-instrategicdetailsforimplementingQualityintheprocessisemphasized.ItbringstheconceptofQualityinearlytransformationprocessofRawmaterialtofinishedgood，asopposedtoqualitytestsinfinalphasesoftheproduct/process/services.

TQMclearsthesourcesofdefectstoenterinthefinalproductandgrowqualityassuranceinthefinalproduct/process/services.IndustrieshadmajorlyacceptedthemethodtoavoidhiddenFactory（re-work）andordealwithQualityrelatedIssues.

Kaizen=kaizan改善哲学

Thetermkaizen（改善,Japanesefor"

improvement"

）isaJapanesewordadoptedintoEnglishreferringtoaphilosophyorpracticesfocusingoncontinuousimprovementinmanufacturingactivities,businessactivitiesingeneral,andevenlifeingeneral,dependingoninterpretationandusage.Whenusedinthebusinesssenseandappliedtotheworkplace,kaizentypicallyreferstoactivitiesthatcontinuallyimproveallfunctionsofabusiness,frommanufacturingtomanagementandfromtheCEOtotheassemblylineworkers.Byimprovingstandardizedactivitiesandprocesses,kaizenaimstoeliminatewaste（seeleanmanufacturing）.KaizenwasfirstimplementedinseveralJapanesebusinessesduringthecountry'

srecoveryafterWorldWarIIandhassincespreadtobusinessesthroughouttheworld

DemingCycle=PDCA德明循环

PDCA（plan-do-check-act）isaniterativefour-stepproblem-solvingprocesstypicallyusedinbusinessprocessimprovement.ItisalsoknownastheDemingcycle,Shewhartcycle,Demingwheel,orplan-do-study-act.

PLAN：

Establishtheobjectivesandprocessesnecessarytodeliverresultsinaccordancewiththeexpectedoutput.Bymakingtheexpectedoutputthefocus,itdiffersfromothertechniquesinthatthecompletenessandaccuracyofthespecificationisalsopartoftheimprovement.

DO：

Implementthenewprocesses,oftenonasmallscaleifpossible.

CHECK：

Measurethenewprocessesandcomparetheresultsagainsttheexpectedresultstoascertainanydifferences.

ACT：

Analyzethedifferencestodeterminetheircause.EachwillbepartofeitheroneormoreoftheP-D-C-Asteps.Determinewheretoapplychangesthatwillincludeimprovement.Whenapassthroughthesefourstepsdoesnotresultintheneedtoimprove,refinethescopetowhichPDCAisapplieduntilthereisaplanthatinvolvesimprovement

EnterpriseResourcePlanning（ERP）企业资源管理，企业资源计划

EnterpriseResourcePlanning（ERP）isatermusuallyusedinconjunctionwithERPsoftwareoranERPsystemwhichisintendedtomanagealltheinformationandfunctionsofabusinessorcompanyfromshareddatastores.

AnERPsystemtypicallyhasmodularhardwareandsoftwareunitsand"

services"

thatcommunicateonalocalareanetwork.Themodulardesignallowsabusinesstoaddorreconfiguremodules（perhapsfromdifferentvendors）whilepreservingdataintegrityinoneshareddatabasethatmaybecentralizedordistributed.

Marginalcost边际成本

Ineconomicsandfinance,marginalcostisthechangeintotalcostthatariseswhenthequantityproducedchangesbyoneunit.Itisthecostofproducingonemoreunitofagood.

QC:

QualityControl质量管理

Inengineeringandmanufacturing,qualitycontrolandqualityengineeringareusedindevelopingsystemstoensureproductsorservicesaredesignedandproducedtomeetorexceedcustomerrequirements.Qualitycontrolisthebranchofengineeringandmanufacturingwhichdealswithassuranceandfailuretestingindesignandproductionofproductsorservices,tomeetorexceedcustomerrequirements.

Qualityassurance质量保证

orQAforshort,referstoplannedandsystematicproductionprocessesthatprovideconfidenceinaproduct'

ssuitabilityforitsintendedpurpose.Itisasetofactivitiesintendedtoensurethatproducts（goodsand/orservices）satisfycustomerrequirementsinasystematic,reliablefashion.QAcannotabsolutelyguaranteetheproductionofqualityproducts,unfortunately,butmakesthismorelikely.

TwokeyprinciplescharacterizeQA:

"

fitforpurpose"

（theproductshouldbesuitablefortheintendedpurpose）and"

rightfirsttime"

（mistakesshouldbeeliminated）.QAincludesregulationofthequalityofrawmaterials,assemblies,productsandcomponents;

servicesrelatedtoproduction;

andmanagement,productionandinspectionprocesses.

Itisimportanttorealizealsothatqualityisdeterminedbytheintendedusers,clientsorcustomers,notbysocietyingeneral:

itisnotthesameas'

expensive'

or'

highquality'

.Evengoodswithlowpricescanbeconsideredqualityitemsiftheymeetamarketneed.

HISTORY:

Craftsman:

letthebuyerbeware（caveatemptor）;

workingconditions

Wartime:

massproduction&

piecework（影响质量，工人求量不求质）;

Statisticalqualitycontrol,sampling&

controlcharts

Postwar:

Japan

QC&

QA

Qualitycontrolemphasizestestingofproductstouncoverdefects,andreportingtomanagementwhomakethedecisiontoallowordenytherelease.Whereasqualityassuranceattemptstoimproveandstabilizeproduction,andassociatedprocesses,toavoid,oratleastminimize,issuesthatledtothedefectsinthefirstplace.Topreventmistakesfromarising,severalQAmeth