discussing costs
CA=Cost accountant GM=General manager
CA Look, we’ve got to do something. Doing nothing is not an option. Our margins will just get squeezed more and more.
GM Ok. What do you suggest?
CA Personally,I’d recommend cutting the wage bill – either by laying some people off or by freezing salaries.
GM Neither of which are going to be very popular options.
CA No, but the alternatives are probably worse : reducing material costs will definitely have an impact on product quality and cutting back on advertising expenditure is only a short-term solution – it will hurt us in the long run.
GM No, I see that.What about administrative costs or other overheads ? Instead of cutting staff, we could try and do something about getting our energy bills down for example.
CA I’ve already done as much as I can in those areas. I have thought about this a lot and for me, the only real solution is to tackle labour costs. It may be painful, but the advantage of it would be that, once done, we could get back to concentrating on selling.
GM Ok, I hear what you’re saying, but I think it might create more problems than you think. I’m going to go away and think about it … see if there is an acceptable way of doing it.
一级建造师二级建造师二级建造师造价工程师土建职称公路检测工程师建筑八大员注册建筑师二级造价师监理工程师咨询工程师房地产估价师 城乡规划师结构工程师岩土工程师安全工程师设备监理师环境影响评价土地登记代理公路造价师公路监理师化工工程师暖通工程师给排水工程师计量工程师
执业药师执业医师卫生资格考试卫生高级职称执业护士初级护师主管护师住院医师临床执业医师临床助理医师中医执业医师中医助理医师中西医医师中西医助理口腔执业医师口腔助理医师公共卫生医师公卫助理医师实践技能内科主治医师外科主治医师中医内科主治儿科主治医师妇产科医师西药士/师中药士/师临床检验技师临床医学理论中医理论
