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Chapter 7-Thinking About Management Issues-会计一班-华尔之星

(2008-06-12 14:06:35)
标签:

thinking

management

issues

华尔之星

会计一班

杂谈

分类: Chapter 7 作业
Chapter Seven

Thinking About Management Issues

 

华尔之星 小组:

周扬(200742070129)

王珏(200794250627)

刘超贤(200742070131)

 

1.Will planning become more or less important to managers in the future? Why?

在未来,计划对于管理者将变得更加重要还是不重要?为什么?

 

A:

Planning will become more important to managers in the future.

We can identify at least four reasons for planning. Planning provides direction,reduces uncertainty,minimizes waste and redundancy,and sets the standards used in controlling.

 

Planning provides direction to managers and nonmanagers alike. Whan employees know where the organization or work unit

Is going and what they must contribute to reach goals,they can coordinate their activities,cooprate with each other,and do what it takes to accomplish those goals.Without planning,departments and individuals might work at cross purposes,preventing the organization from moving efficiently toward its goals.

 

  Planning reduces uncertainty by forcing managers to look ahead,anticipate change,consider the impact of change,and develop appropriate. Even though planning can’t eliminate change or uncertainty,managers plan in order to anticipate change and develop the most effective response to it.

 

  In addition,planning reduces overlapping and wasteful activities. When work activities are coordinated around established plans,redundancy can be minimized. Furthermore,when means and ends are made clear through planning,inefficiencies become obvious and can be corrected or eliminated.

 

  Finally,planning establishes the goals or standards that are used to in controlling. If we’re unsure of what we’re trying to accomplish,how can we determine whether we’re actually achieved it?In planning,we develop the goals and the plans. Then,through controlling,we compare actual performance against the goals,identify any significant deviations,and take any nessary corrective action. Without planning,there would be no way to control.

 

    在将来,计划对于管理者将变得更加重要。

    我们能确定至少四个原因证明于此。计划工作提供了方向,减小了不确定性最小化浪费和冗余,制定了控制目标的标准。

    计划通过提供多方向协调了组织活动。当雇员知道了这个组织或工作群体将如何运营,他们必须集中精力去实现目标,他们能调整他们的活动,彼此协作,执行达到目标的指令。没有计划,部门和个人可能会达到目标,但却阻止了组织高效地达到目标。

    计划还可以迫使管理者具有前瞻性,预测变化,考虑变化的冲击和制定适当的措施以降低不确定性。

    另外,计划可以减少活动的重叠和浪费。当工作活动按照一定的计划实施,冗余将被最小化。而且,通过计划,方法和结果将更加清晰,无效率化将变得很明显,并且被纠正或限制。

    最终,计划为控制只能制定了控制目标和标准。如果我们不确定我们尝试达到目标的行为,又怎么能确定是否我们实际能够实现目标呢?在计划制定中,我们完善目标和计划。而后,通过控制,我们对照实际行为,找出违反目标的,识别任何重要的偏差,采取必要而准确的行动。没有了计划,我们将没有办法进行控制。

 

2.If Planning is so crucial,why do some managers choose not to do it?   What would you tell these managers?

如果计划是如此重要或者更加重要,为什么有些管理者选择不做计划呢?你将愿意告诉这些管理者什么?

 

A:

While studies of performance in organizations that plan are generally positive,we can’t say that organizations that formally plan always outperform those that don’t plan.

 

  First,generally speaking,formal planning is associated with higher profits,higher return on assets,and other positive financial result. Second,the quality of the planning process and the appropriate implementation of the plans probably contribute more to high preformance than does the extent of planning. Next,in those studies in which formal planning didn’t lead to higher preformance,the external environment often was the culprit. Governmental regulations,powerful labor unions,and other critical environmental forces constrain managers’ options and reduce the impact of planning on an organization’s performance. Finally,the planning/performance relationship is influenced by the planning time frame. Organizations need at least four years of systematic formal planning before performance is impacted.

 

    当通过研究组织中行为,计划一般是积极的,我们不能说,有正式的计划的组织总是比那些没有正式计划的组织绩效更好。

    第一,正式的计划通常带来较高的绩效,较高的回报价值,和其他积极的财政结果。第二,计划过程的质量和适当的实施比计划本身影响更大。另外,正式的计划并不必然带来高绩效,环境影响更关键。政府的管理、强大的工人团体和其他至关重要的环境团体,限制了管理者的行为,降低了计划在一个组织中的影响。最终,计划与绩效的关系受时间限制影响,四年正式的计划才能改进绩效。

 

3.Explain how planning involves making decisions today that will have an impact later.

解释计划工作如何包含今天的决策和它怎样影响未来的决策。

 

A:

In an uncertain environment,managers want to develop plans that are specific,but flexible. Although this may seem contradictory,it’s not. To be useful,plans need some specificity,but the plans should not be cast in stone. Managers must recognize that planning is an ongoing process;the plans serve as a road map,although the destination may be change constantly due to dynamic market conditions. They should be willing to change directions if environmental conditions warrant. This flexibility is particularly important as plans are implemented. Managers must stay alert to environmetal changes as needed. Keep in mind,also,that it’s important to continue formal planning efforts,even when the environment is highly uncertain,in order to see any effect on organizational performence. It’s the persistence in planning efforts that contributes to significant performance improvement.

 

    在不确定的环境下,管理者应当开发的计划既是具体的又是灵活的。虽然这看上去可能是相互冲突的,但事实上不是这样。为了使计划有用,计划必须是具体的,但是计划不应该是被刻在石头上的。管理者必须认识到,计划工作是一个特殊的过程,计划作为一种路线图,即使在目的地随动态市场环境不断变化的情况下也是不可缺少的。管理者应当准备在环境发生变化时改变前进方向,保持这种灵活性在计划实施阶段是非常重要的。不过请记住,即使环境存在很大的不确定性,正式计划工作仍然是重要的。

 

4.How might planning in a not-for-profit organization such as the American Cancer Sociaty differ from planning in a for-profit organization such as Coca-Cola?

在如美国癌症协会等非盈利性组织中如何制定计划?它与在如可口可乐公司等盈利性组织的计划有何不同?

 

 

 
A: At first glance,it might appear that organizations have a single objective:for business firms,to make a profit;for not-for-profit organizations,to meet the needs of some constituent group(s). In reality,all organization have multiple objectives. Businesses also want to increase market share and keep employees enthused about the organization. A church provides a place for religious pratices but also assists economically disadvantaged individuals in its community and acts as a social gathering place for church members. No single measure can be used to evaluate whether an organization is successful. Emphasis on one goal,such as profit,ignores other goals that must also be reached if long-term success is to be achieved.

 

    初看上去,组织具有单一目标似乎是显然的:对于商业公司来说,是创造利润;对于非营利性组织来说,是满足公众的某种需要。事实上,各种组织都有多重目标。例如,企业试图增加市场份额,以保持员工对组织的热情。教堂提供了宗教活动的场所,同时还给所在社区的弱势个体以经济上的帮助,此外,此外还作为教会成员社会聚会的场所。不应当只强调单一目标,如利润,而忽视度量组织成功与否的其他目标,这些指标对于取得成功也是不可少的。

 

5.    What type of planning do you do in your personal life? Describe these plans in terms of being (a) strategic or operational, (b) short or long term,and (c) specific or directional.

你个人的生活中采用何种方式进行计划?根据下面一些要求来描述这些计划:a)战略性的还是运营性的,(b)短期的还是长期的,(c)具体的还是方向性的。

 

A:

Strategic plans are plans that applyto the entire organization,establish the organization’s overall goals,and seek to position the organization in terms of its environment.

Plans that specify the the details of how the overall goals are to be achieved are called operational plans.

We define long-term plans as those with a time frame beyond three years.

We define short-term as those covering one year or less.

Specific plans are plans that are clearly defined and which leave no room for interpretation

Directional plans are flexible plans that set out general guidelines.They provide focus but don’t lock managers into specific goals or courses of action.

 

战略计划——战略计划是应用于整体组织计划,其任务在于建立组织全局目标和寻求组织在环境中的定位;

运营计划——运营计划是具体规定如何实现全局目标的调节计划;

长期计划——通常我们定义长期计划为超过了年期的计划;

短期计划——通常我们定义短期计划为一年或短于一年的计划;

具体计划——具体计划是清晰定义的和没有任何解释余地的计划,它具体地陈述了目标。不存在模糊性,不存在理解上的歧义;

方向性计划——方向性计划是一种具有灵活性的计划,它设立了一般指导原则(说明了具体计划和方向性计划的差异和区别),方向性计划提供了焦点,但是并不限定管理者在某个具体目标上采取具体的行动。

 

6."Organizations that fail to plan are planning to fail." Do you agree or disagree with this statement? Explain your position.

“组织计划的失败是计划工作的失败。”你是否同意这个观点?请阐述你的立场。

 

A: I agree with this statement.

1.Planning may create rigidity;

2.Plans can’t be developed for a dynamic environment;

3.Formal plans can’t replace intuition and creativity;

4.Planning focuses managers’ attention on today’s competition,not on tomorrow’s survival.

5.Formal palnning reinforces success,which may lead to failure.

 

我同意这个观点。

因为:

1) 计划可能会造成刚性;

2) 动态的环境是难以计划的;

3) 正式的计划不能代替直觉和创造性;

4) 计划有可能将管理者集中在今天的竞争而不是明天的生存上;

5) 正式的计划会强化成功,也会因此导致失败。

 

7.    Would manager ever use informal planning? Why or why not?

是否管理者曾经可以采用非正式计划?为什么可以或为什么不可以?

 

A: Some small businesses use informal planning.

Planning can either be formal or informal. All managers engage in some planning,but their planning might be informal. In informal planning,nothing is written down,and there is little or no sharing of goals with others in the organization. This type of planning often is done in small businesses where the owner-manager has a vision of where he or she wants the business to go and how to get there. Informal planning is general and lacks continuity. Although it’s more common in smaller organizations,informal planning does exist in some large organizations as well. And some small businesses may have very sophisticated planning processes and formal plans.

    一些小企业会采用非正式计划。

    计划工作既可以是正式的,也可以是非正式的。所有的管理者都在某种程度上参与了计划工作,但是他们的计划工作可能是非正式的。在非正式的计划工作中,从来不把事情写下来,也很少或者几乎不与组织中的其他成员讨论目标,这种类型的计划工作通常在一些小企业中才这样做。在这些小企业中,只是担当所有者兼管理者的人才对企业的远景及如何实现远景有所了解。非正式计划通常缺乏连续性,虽然它在小企业中很普遍,但也存在于某些大型组织中。当然许多小企业也编制非常复杂的正式计划。

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