PART ONE: Interview
(1) Is it important to consult a cost accountant when starting a new project?(Why/Why not)
启动新项目时,向成本会计师咨询是否重要?(为什么?)
Yes. It’s paramount in cost control. The cost accountant can prepare budgets and give a prognosis for the project. His advice is essential in deciding whether to undertake or abandon the planned project.
(2) In what ways is customer service related to cost reduction?
客户服务在哪些方面与降低成本有关?
Customer service can enhance customer satisfaction and loyalty. Good customer relationship helps to improve your company image and boost sales. As a result, large scale production will be cost effective for your company.
(3) Do you think people can be trained to work more efficiently?(Why/Why not?)
你认为人们通过培训可以提高工作效率么?
Yes. I think staff training is extremely important nowadays. You see, technologies keep changing and if employees get regular training, they would be able to work more efficiently. It’s the competence of the workforce that sharpens the competitive edge of the company.
(4) What changes in cost management do you expect will happen in the future?
你认为将来在成本管理方面会有哪些变化?
I expect it will head towards more cost-efficient methods, involving more parties in the process of production: not only corporate management and staff, but also suppliers, retailers and even customers.
PART TWO: Mini-presentation
What’s important when…?
Aiming to control production cost 要控制生产成本需要考虑哪些要点?
*Quality supplier 高质量的供货商
*Efficiency of production line 生产线的效率
*
In cost management, it’s important to cut down the cost of raw materials, as to a large extent, it helps to determine the product prices. Cost-conscious companies always seek to work with good suppliers who can offer quality raw materials with reasonable prices. Low quality materials from suppliers are actually a waste of money.
Efficiency of production line is another important thing to consider. When introducing a production line, it is important to consult an ergonomics specialist and see that it’s user-friendly and will not cause too much physical stress and strain. Meanwhile, workers should get full-trained to work more efficiently on the line.
Measures should also be taken to eliminate waste. On top of that, management should develop good benefits system to boost the morale of the workers.
从管理成本的角度来看,降低原材料的成本是至关重要的,在很大程度上,原材料决定产品的价格。具备成本意识的公司总是想办法寻找能提供物美价廉的优秀的原材料供应商。去低质量的供应商那里购买原料其实就是在浪费金钱。
生产线的效率是另一个需要考虑的因素。当引进一条生产线,咨询人体工程学专家以及看一下它是否容易操作且不会导致太多的身体上的压力和劳累。这些都是是很重要的。同时,操作者应该得到充分的培训使工作能够更有效率的进行。
还应该采取措施,消除浪费。除此之外,管理者应该更好的开发系统来提高操作者的士气。
PART THREE: Discussion
Introducing Shift Work
Your company would like to introduce shift work operation to optimize the production process. You have been asked to help co-ordinate the project. Discuss the situation together, and decide:
l how to arrange the work schedule
l how to match staff to this new work requirement
实行倒班作业制
你们公司正在考虑实行倒班作业制以优化生产过程。请你们协助策划这一计划。讨论并决定:
l 怎样安排工作时间表
l 怎样使工人达到这一新的工作要求
A: When introducing shift work, the most important thing is to work out good work schedules. I think we can divide our twenty-four hour operation into three shifts: day shift, evening shift and night shift. And we’ll have the permanent schedule. It’s tough to work at night, but once you get used to it, it’s easier to fight off the night-time fatigue.
B: Well, I partly agree with you. I mean “ the three shifts” is a good idea, but I think it would be better if we adopt the rotating schedule. You see, shift-work disrupts the body rhythm and is very stressful. Besides, it affects home life, the night shift worker is out of step with his family.
A: That’s the problem. Night shifts really affect our health conditions. So you’re right, the rotating schedule has more advantages over the fixed schedule.
B: All right. So we’ll adopt the rotating schedule, three shifts and the day shift is from 8:00 am to 5:00 pm with a lunch-break. And evening shift, 5:00 pm to 1:00 am including coffee breaks, and then…
A: And night shift from 1:00 am to 8:00 am, also with a coffee break.
B: Right. We should also provide our shift workers with training programmes to help them better adjust to this new work requirement. We should inform them of the harmful effects of night shifts and give them tips on how to prevent and fight off these hazards.
A: Yes. We can arrange health specialists to give them training courses and provide online consultancy service for the convenience of our shift workers. And I think we should also provide psychological consultancy just in case they get too stressed. We need to help them to cope with night shift blues.
B: Good. It’s also important to provide some nutritious food during the evening and night shifts.
A: 当引进倒班工作制,最重要的事情是制定好工作计划。我认为我们应该把24小时的操作时间划分为三个班次:白班、晚班和夜班。而且我们应该有一个永久的时间表。夜班作业非常艰苦,但是一旦习惯,适应夜班的疲劳也不是那么困难。
B:我同意你的部分观点。我的意思是说“三班倒”是一个好办法。但是我认为如果我们通过轮换制制定工作计划是不是更好一些呢。你知道,倒班工作会扰乱身体的节奏压力也会很大。除此之外,也影响家庭生活。夜班工作的工人总是没有时间与家人在一起。
A:那是个问题。夜班确实影响我们的健康情况。因此你是对的,轮换工作表比固定的工作表更有益处。
B:是的,因为我们通过轮换工作表,三班交替包括:白班:上午8::0~下午5:00,中间一顿午餐;晚班下午5:00~上午1:00,包括茶歇时间然后…
A:夜班 上午1:00~8:00 也包括一次茶歇时间。
B:是的。我们也应该为倒班工人提供培训课程来帮助他们更好的调节新的工作需求。我们应该告知他们夜班对身体的影响及伤害,为他们提供一些预防这些伤害的小窍门。
A:是的,我们安排健康专家来给他们进行培训并且提供在线的咨询服务来为倒班工人提供方便。而且我认为我们也应该提供心理咨询以免他们遭受太重的心理压力。我们需要帮助他们应对夜班忧郁症。
B:是的。在晚班和夜班时提供有影响的食物也是很重要的。
(1) What benefits will your company gain from shift work operation?
你公司可从倒班制中获得什么好处?
If we keep our equipment operating round the clock, we’ll be able to use our productive equipment to its fullest potential, that would help to optimize the production process. You see, improved productivity translates directly to higher profits.
(2) How important is it to inform workers of the hazards of night shift?
把夜班的害处告知工人有何重要性?
It’s certainly of great importance. Employees’ well-being and security should be the first priority of the management. When shift workers are fully aware of the hazards, they will take better care of themselves.
(3) Do you think companies should provide health counseling facilities?(Why?/Why not?)
你认为公司应该提供健康咨询设备么?
In my opinion, it’s a must in this highly competitive age. Employees often become stressful and develop health problems. Management should provide health counseling facilities to help improve the physical and mental health of the staff and boost their morale.
(4) Should work environment be taken into consideration when designing shift work?(Why?/ Why not?)
设计倒班制时是否应该考虑工作环境?
Poor working conditions add to the strain of shift work. Adequate lighting, clean air, proper heat, air-conditioning and reduced noise will help to reduce the shiftworker’s burden.
(5) Is regular exercise important for shift workers?(Why?/Why not?)
经常运动会倒班工人是否重要?
Physical exercises are extremely important for night shift workers. Jogging, walking, cycling or swimming will help them to relax and to minimize stress. You see, shift work disrupts the body rhythm and is very harmful to your health.
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