PART ONE: Interview

　　(1) Is it important to consult a cost accountant when starting a new project?(Why/Why not)

　　啟動新項(xiàng)目時(shí)，向成本會計(jì)師咨詢是否重要?(為什么?)

　　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?

　　客戶服務(wù)在哪些方面與降低成本有關(guān)?

　　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?)

　　你認(rèn)為人們通過培訓(xùn)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?

　　你認(rèn)為將來在成本管理方面會有哪些變化?

　　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 要控制生產(chǎn)成本需要考慮哪些要點(diǎn)?

　　*Quality supplier 高質(zhì)量的供貨商

　　*Efficiency of production line 生產(chǎn)線的效率

　　*

　　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.

　　從管理成本的角度來看，降低原材料的成本是至關(guān)重要的，在很大程度上，原材料決定產(chǎn)品的價(jià)格。具備成本意識的公司總是想辦法尋找能提供物美價(jià)廉的優(yōu)秀的原材料供應(yīng)商。去低質(zhì)量的供應(yīng)商那里購買原料其實(shí)就是在浪費(fèi)金錢。

　　生產(chǎn)線的效率是另一個(gè)需要考慮的因素。當(dāng)引進(jìn)一條生產(chǎn)線，咨詢?nèi)梭w工程學(xué)專家以及看一下它是否容易操作且不會導(dǎo)致太多的身體上的壓力和勞累。這些都是是很重要的。同時(shí)，操作者應(yīng)該得到充分的培訓(xùn)使工作能夠更有效率的進(jìn)行。

　　還應(yīng)該采取措施，消除浪費(fèi)。除此之外，管理者應(yīng)該更好的開發(fā)系統(tǒng)來提高操作者的士氣。

　　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

　　實(shí)行倒班作業(yè)制

　　你們公司正在考慮實(shí)行倒班作業(yè)制以優(yōu)化生產(chǎn)過程。請你們協(xié)助策劃這一計(jì)劃。討論并決定：

　　l 怎樣安排工作時(shí)間表

　　l 怎樣使工人達(dá)到這一新的工作要求

　　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: 當(dāng)引進(jìn)倒班工作制，最重要的事情是制定好工作計(jì)劃。我認(rèn)為我們應(yīng)該把24小時(shí)的操作時(shí)間劃分為三個(gè)班次：白班、晚班和夜班。而且我們應(yīng)該有一個(gè)永久的時(shí)間表。夜班作業(yè)非常艱苦，但是一旦習(xí)慣，適應(yīng)夜班的疲勞也不是那么困難。

　　B：我同意你的部分觀點(diǎn)。我的意思是說“三班倒”是一個(gè)好辦法。但是我認(rèn)為如果我們通過輪換制制定工作計(jì)劃是不是更好一些呢。你知道，倒班工作會擾亂身體的節(jié)奏壓力也會很大。除此之外，也影響家庭生活。夜班工作的工人總是沒有時(shí)間與家人在一起。

　　A：那是個(gè)問題。夜班確實(shí)影響我們的健康情況。因此你是對的，輪換工作表比固定的工作表更有益處。

　　B：是的，因?yàn)槲覀兺ㄟ^輪換工作表，三班交替包括：白班：上午8：:0~下午5:00，中間一頓午餐;晚班下午5:00~上午1:00，包括茶歇時(shí)間然后…

　　A：夜班 上午1:00~8:00 也包括一次茶歇時(shí)間。

　　B：是的。我們也應(yīng)該為倒班工人提供培訓(xùn)課程來幫助他們更好的調(diào)節(jié)新的工作需求。我們應(yīng)該告知他們夜班對身體的影響及傷害，為他們提供一些預(yù)防這些傷害的小竅門。

　　A：是的，我們安排健康專家來給他們進(jìn)行培訓(xùn)并且提供在線的咨詢服務(wù)來為倒班工人提供方便。而且我認(rèn)為我們也應(yīng)該提供心理咨詢以免他們遭受太重的心理壓力。我們需要幫助他們應(yīng)對夜班憂郁癥。

　　B：是的。在晚班和夜班時(shí)提供有影響的食物也是很重要的。

　　(1) What benefits will your company gain from shift work operation?

　　你公司可從倒班制中獲得什么好處?

　　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?

　　把夜班的害處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?)

　　你認(rèn)為公司應(yīng)該提供健康咨詢設(shè)備么?

　　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?)

　　設(shè)計(jì)倒班制時(shí)是否應(yīng)該考慮工作環(huán)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?)

　　經(jīng)常運(yùn)動會倒班工人是否重要?

　　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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