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第18章Learning Summary  9~16续

(2008-06-22 12:29:43)
标签:

会计07-02

管理学作业

杂谈

组名:一朵猪

    组员:郦珺  200742070206

          裴丽娜 200742070207

          杨锐红 200742070208

          肖艳华 200742070209

13.Describe how managers may nave to adjust controls for cross-cultural differences

  描述管理者可能怎样不得不去针对文化诧异调整控制

  Methods of controlling people and work can be quite different in different countries. The differences we see in organizational control systems of global organizations are primarily in the measurement and corrective action steps of the control process. In a global corporation, managers of foreign operations tend to be less directly controlled by the home office, if for no other reason than that distance keeps managers from being able to observe work directly. Because distance creates a tendency to formalize controls, the home office of a global company often relies on extensive formal reports for control. The global company also may use the power of information technology to control work activities. For instance, the Japanese retailer Ito-Yokado, which owns the 7-Eleven convenience store chain, uses automated cash registers not only to record sales and monitor inventory, but also to schedule tasks for store managers to track managers’ use of the built-in analytical graphs and forecasts. If managers don’t use them enough. They’re told to increase their activities.

  控制人与工作的方法在不同的国家差别非常大。我们看到的全球性组织的控制系统的差异主要是控制过程中的衡量方法和纠正行动。在全球性组织中,国外管理者的运作趋于更少地受到总部地直接控制,其主要原因就是不能直接观察现场的工作。由于距离造成了成规化控制的倾向,因此全球公司的总不及大的依靠正式的报告来进行控制。全球公司也可以借助信息技术得力量来控制工作活动。例如,拥有7座11层楼房的日本便利连锁店华堂公司使用的现金收入记录机,不仅可以用来记录销售和监视库存,还可以为商场经理安排任务并跟踪他们使用内建的图形分析和预测的情况。如果经理们使用地不够,他们将会被告知要增加他们的工作

  Technology’s impact on control also can be seen when comparing technologically advanced nations with those that are less technologically advanced. In countries such as the Unites States, Japan, Canada, Great Britain, Germany, and Australia, global managers use indirect control devices—especially computer-generated reports and analyses—in addition to standardized rules and direct supervision to ensure that work activities are going as planned. In less technologically advanced countries, managers tend to rely more on direct supervision and highly centralized decision making for control.

   技术对控制的影响也可以在对技术发达的国家与技术欠发达的国家的比较中看到。对于像美国,日本,加拿大,英国,德国及澳大利亚这样的国家的全球性公司的管理者,除标准化的规章和直接视察来保证工作按计划进行处理,更多得使用间接控制手段,尤其是与计算机有关的报告和分析。在技术欠发达的国家,管理者倾向于更多地依靠直接视察和高度集中的决策来控制。

   Also, constraints on what corrective actions managers can take may affect managers in foreign countries because laws in some countries do not allow managers the option of closing facilities, laying off employees, taking money out of the country, or bringing in a new management team from outside the country.

    此外,由于一些国家的法律规定不允许管理者选择关闭工厂,解雇工人,转出资金或从国外引入新的管理团队等,因此在外国的管理者在采取什么样的纠正行为时会有一些约束。

Finally, another challenge for global companies in collecting data for measurement and comparison is comparability. For instance, a company’s manufacturing facility in Mexico might produce the same products as a facility in Scotland. However, the Mexican facility might be much more labor intensive than its Scottish counterpart (to take strategic advantage of lower labor costs in Mexico). If the top-level executives were to control by, example, calculating labor costs per unit or output per worker, the figures would not be comparable. Global managers must address teed types of control challenges

最后,对于全球公司的另一项挑战是收集数据的可比性。例如,一家公司在墨西哥的制造设备生产出的产品可能与在苏格兰的相同。但是,在墨西哥的设备可能比苏格兰的劳动力更密集(为了利用墨西哥的劳动力成本低的战略优势)。如果公司高层执行官要控制成本,那么计算出的单位产品的劳动力成本或每个工人的产品的数据就不具有可比性。全球性公司的管理者必须重视这些对全球性控制的挑战。

14.Discuss the types of workplace concerns managers face and how they can address those concerns.

讨论管理者面临的工作室问题,他们怎样处理这些问题.

:1. Manages are facing three main workplace concerns: workplace privacy, employee theft, and workplace security.

管理者面临的三个主要的工作室问题:工作室的独处,员工偷窃和工作室的安全.

2. Workplace privacy: Employers can (and do), among other things, read your e-mail (even these marked "personal or confidential") ,tap your telephone ,monitor your work by computer files, and monitor you in an employee bathroom or dressing room.

雇主可以(而且确定这样做了),阅读你的电子邮件(甚至那些被标上私人的东西)电话录音,通过电脑临视你的工作,存储并阅读电脑文件,在职工澡堂或更衣室监视你

Internet use  网络使用  

  54.7%

Telephone use 电话使用 

  44%

E-mail messages  电子邮件信息

38.1%

Computer files  电脑文件

30.8%

 Job performance using video cameras 录制工作情况   

14.6%

Phone conversations  电话会话 

11.5%

Voice mail messages 邮件既音信息

6.8%

Employee theft: We can use the concept of feed forward, concurrent, and feedback control to identify measures for deterring or reducing employee theft.

我们可以使用事前,事中,事后的原则进行控制,以识别阻止或减少员工偷窃的方法.

Feedforward事前

Concurrent事中

Feedback事后

Careful prehiring screening 雇用前进行仔细的人员检查

Treat employees with respect and dignity尊敬和庄严的对待员工

Make sure employees know when theft or fraud has occurred-not naming names but letting people know this is not acceptable.确保让员工知道偷窃或诈骗发生时,不会指名道姓,但是让人们知道这不是被接受的.

Establish specific policies defining theft and fraud and discipline procedures.建立偷窃与诈骗以及处分步骤的特殊政策

Openly communicate the cost of stealing.开放性的交流奖励支出

Use the services of professional investigators.使用专家检阅服务

Involve employees in writing policies.让员工涉入政策的制定

Let employees know on a regular basis about their successes in preventing theft and fraud.定期让员工知道他们在组织偷窃与诈骗中的成就

Redesign control measures.重新设置控制方式

Educate and train employees about the polices.政策教育和训练员工

Use video surveillance equipment if conditions warrant.如果有正当理由的话用录像监视系统

Evaluate your organization's culture and the relationships of managers and employees.评价你的住址文化和管理者与员工的关系

Have professionals review your internal security controls.有专家评论你的内部安全与控制

Install "lock-out" options on computers, telephones, and e-mail.在电脑,电话和电子邮件上安装"lock-out" options

 

 

Use corporate hot lines for reporting incidences. Set a good example.使用公司热线举报小事,树立好的榜样

 

 

Workplace security: Once again   , we can use the concept of feedforward, concurrent .and feedback control to identify actions that managers can take.

再一次,我们可以使用事前、事中、事后的原则控制以识别管理者采取的行动。

Feedforward事前

Concurrent事中

Feedback事后

Management commitment to functional not dysfunctional, work environments.

MBWA(managing by walking around) to identify potential problems; observe how employees treat and interact with each other.巡视以识别潜在的问题,观察员工的待遇以及怎样相互交流

Communicate openly about incidences and what's been done.开放式的交流小事以及在做什么。

Organizational policy that any workplace rage, aggression, or violence will not be tolerated.任何工作地的斗争、侵犯、或者暴力不被容忍的组织政策。

Be a good role model in how you treat other.在如何对待他人方面做一个好的榜样。

Review company policies and change, if necessary.回顾公司政策,必要时做出改变。

Careful prehiring screening.雇用前进行仔细的人员审查

Use corporate hot lines or some mechanism for reporting and investigating incidences.使用公司热线或其他设备举报或检查小事。

 

Never ignore threats.决不忽视恐吓

Use quick and decisive intervention.迅速并果断的干预.

 

Train employees about how to avoid danger if situation arises.训练员工当情况出现时怎样避免危险。

Get expert professional assistance if violence erupts.当不傲立突发时寻求专家援助。

 

Clearly communicate policies to employees.与员工清楚交流政策。

Provide necessary equipment or procedures for dealing with violent situations(cell phones, alarm systems, code names or phrases, and so forth).提供必要的设备或程序处理暴力情况(电话,警报系统,姓名或词组的代码等等)

 

 

15. Explain why control is important to customer interactions.

  解释为什么控制对顾客是重要的互动。

  There’s probably no better area to see the link between planning and controlling than in customer service. If a company proclaims customer service as one of its goals, it quickly and clearly becomes apparent whether or not that goal is being achieves by seeing how satisfied customers are with their service!

   The service profit chain is the service sequence from employees to customers to profit. According to this concept, the company’s strategy and service delivery system influxes how employees, service customers—their attitudes, behaviors, and service capability. Service capability, in turn, enhances how productive employees are in providing service and the quality of that service. The level of employee service productivity and service quality influences customer perceptions of service value. When service value is high, it has a positive impact on customer satisfaction which leads to customer loyalty. And customer loyal improves organizational revenue growth and profitability.

可能在顾客服务方面会比在研究计划和控制联系方面更好,如果一个公司宣布将把顾客服务作为目标。通过看怎样使顾客满意他们的服务来判断是否目标已经实现。这个服务利润链条是来自雇员对顾客以及利润的服务链,根据这条原理,一个公司的战略与服务投递体系将影响雇员如何对待顾客,比如他们的态度,行为和服务能力。服务能力会提高雇员的服务质量对于服务水平。雇员的服务水平,服务质量将影响顾客对服务价值的直觉。当服务价值高,它有把握作用与顾客的满意,顾客的偏好改善组织税收的增加和赢利。

16. Discuss what corporate governance is and how it's changing.

   讨论什么是公司控制和它是怎样改变的。

   Corporate governance, the system used to govern a corporation so that the interests of corporate owners are protected, failed abysmally at Enron, as it did at many of the other companies caught in the recent financial scandals. In the aftermath of these scandals, there have been increased calls for better corporate governance. Two areas in which corporate governance is been reformed are the role of boards of directors and financial reporting. And these improvements aren't limited to U.S. and western European corporations expect their boards of directors to take a more active role.

   The role of boards of directors

   The original purpose of a board of directors was to have a group, independent from management, looking out for the interest of shareholders who, because of the corporate structure, were not involved in the day-to-day managements of the organization. However, it doesn't always work that way in practice Board members often enjoy a cozy relationship with managers in which board members "take care" of the CEO and the CEO "take care" of the board members.

   This "quid pro que" arrangement is changing. Since the passage of the Sarbanes-Oxley Act of 2002, demands on broad members of publicly traded companies in the United States have increased considerably. To help boards do their job better, researchers at the Corporate Governance Center at Kennesaw State University developed 10 governance principles for U.S. public companies that have been endorsed by the Institute of Internal Auditors.

   Financial reporting

   In addition to expanding the role of boards of directors, the previously mentioned Sarbanes-Oxley Act also called for more disclosure and transparency of corporate financial information. In fact, senior managers in the United States are now required to certify their companies' financial results. These types of changes should lead to better information--that is, information that is more accurate and reflective of the firm's financial condition. In fulfilling their financial reporting developed by the researchers at the Corporate Governance Center at Kennesaw State University. These seven principles are explained in Exhibit18-18.

   公司控制系统用来控制一个公司制企业以保证拥有者利益受到保护的系统,它包括董事会角色和财务报表两个方面的改革,当今公司控制问题已经成为全球化的一个问题。联合国和西欧约有75%以上的高层主管和希望他们的董事会成为更加有机的角色。

   董事会最初的目的是建设一个独立于管理层之外,能够为那些并未分离于公司日常组织管理的股东们争取利益的一个群体。然而,在实际操作中它并不总是那样进行的。董事们通常同管理者保持一个良好舒适的关系,而事实上却在董事防着首席执行官,首席执行官防着董事会成员。

   这种“quid pro que”分配正在改变,自从2002 Sarbanes-Oxley Act 事件的一个段落在联合国要求董事会成员公开交易公司的呼声日益高涨,为了帮助董事更好地做好他们的工作。Kennesaw State 大学公司控制中心的研究者们提出了10条控制原则。为国际审核机构支持的联合国公有公司。

   财务报表

   除了扩展董事会的角色,以前提到的Sarbanes-Oxley Act也被要求进一步透露公司的财务信息。实际上,在联合国的高层管理者们现在被要求证明他们的公司财务结果,这些类型的改变会导致更好的信息,即更加准确,更能反映公司财富状况的信息。

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