公司财务之 成本控制　Cost Control

公司财务之 成本控制　Cost Control

通过控制（exert more control）经营成本就有可能让一个在生死线上挣扎的企业扭亏为盈。无论你是想保本平衡，还是有志增加利润，成本控制的技巧（know-how）都对你的生意有重要意义。

⊙What can we do to save some money around here?我们怎么才能省钱呢？

⊙How can we cut costs without cutting corners?

我们怎么才能减少成本又不至于偷工减料呢？

⊙If we all pitch in, we can reduce waste.

如果我们都致力于此，我们就能够减少浪费。

⊙Outsourcing may be the answer.

业务外包也许是个办法。

⊙How can we reduce our spending?我们怎么才能够减少支出呢？

⊙It all boils down to being more aware of our expenditures.最主要的就是要谨慎对待开支。

⊙Let's see what we can do to bring costs down.我们看看怎么才能够降低成本。

人员（staff）

人力费用几乎是每一个生意最大的固定成本（fixed cost）。可以尝试通过一些劳动力服务公司来控制这部分开支并降低风险（mitigate risk），比如通过劳动合同（contract labor utilization）或外包（outsourcing）将一些非关键性（non-vital）业务转包出去，例如清洁卫生、保安、饮食甚至人力资源等。

⊙We need to evaluate which positions are essential and which are optional.我们需要评估哪些职位是必不可少的，哪些是可选择的。

⊙They've decided to outsource human resources.It will save money and keep us running more efficiently.

他们已经决定把人力资源外包管理，这样既省钱又保证更有效的运转。

⊙We hired a bunch of contractors to take care of this for us.It's cheaper that way.

我们雇了一批分包商来为我们负责这块儿，那样更便宜。

⊙By restructuring our employee base, we've decreased our operating expenses by 15%.

通过重组我们的员工，我们的运营开支减少了15%。

办公空间

设施的管理包含了许多运营成本（operational costs），从租办公场所到房产税，再到场地维护保养费。在保证行政效率（administrative efficiencies）的前提下，有效管理这些项目的合同并取得最优惠的条件能节省很多成本。

⊙We operate out of a home office.我们在家办公。

⊙We spend too much on facility management.我们在设施管理上花费过多。

⊙We can cut back on things like property taxes and maintenance.我们可以在房产税和维护保养上减少投入。

⊙By contracting out to another company for our real estate needs, we've saved a bundle.

通过把我们的房产需求交给另一家公司打理的方式，我们省了很多。

办公用品

办公用品的使用应当以自觉节省、减少浪费为原则。可以在办公室推行绿色倡议（green initiative），要求员工双面打印（two sided printing）、避免打印邮件（no-print policy for emails）、节约用电，等等。

⊙Our new policy is to cut back on office waste.我们新政策是减少办公浪费。

⊙From now on, there is a no-print policy for emails.从今往后，电子邮件将实行不打印政策。

⊙Our office is going green.

我们的办公室推行绿色环保。

⊙We need to keep a closer eye on the way we use our office supplies.我们得在办公用品的使用方式上更加留意。

会议

近些年来，网络会议（audio and web conferencing）和语音电话系统[VoIP（Voice over Internet Protocol）]使用愈加广泛。用这些工具代替传统的长途旅行，不仅省费用，而且省时间。

A：How long will it take you to get to the meeting?

B：Less than a minute……

A：What?Don't you have to fly to Chicago?

B：Not this time……we're holding the meeting with web conferencing. Saves everyone, s time and money.

A：你要多长时间去参加会议？

B：不到一分钟……

A：什么？你不飞到芝加哥去吗？

B：这次不去了……我们通过网络论坛的形式召开会议。每个人都省时也省钱。

供应商管理（supplier management）

和供货商建立紧密的联系，不仅可以了解最新供货信息来有效对比，而且也能在原有的价格基础上争取更好的折扣。集体采购（group purchasing）模式能够发挥团体优势，争取更好的价格。

⊙I want you to stay on top of the suppliers, make sure they stick to the agreed terms.

我要你全面了解我们现有的供货商，确保他们都按照协议办事。

⊙Can we make an improvement here?

在这个方面我们能够改进吗？

⊙We need to invest the time to find an economical supplier.我们需要花时间找一个更经济的供货商。

⊙Can you offer us a better discount?你们能给我们一个更好的折扣吗？

⊙I've signed us up to participate in group purchasing.我已经签字表示愿意参加团购。

总结

在很多人眼里，通过削减成本省出来的资金微不足道。但是如果人人从我做起，日积月累，节省出来的将是一笔很大的财富。将这部分节省下来的钱转入生产，效益将不容小视。

Words　单词表

convince确信

excess超额

expenditure开支，支出额

expense开支，费用，经费

hire雇用

human resources人力资源

lazy懒惰

non-vital非关键的

outsourcing业务外包

reduce削减，减少

resource资源

waste浪费

Phrases　短语表

a bunch of一批，大量的，大堆的

be（more）aware of sth对某事物有更深刻的认识

bring cost down降低成本

contract out（work）包出去，给人承包

cut cost削减成本

cut corners偷工减料

cut out删掉，去除

free up sth腾出来，挖出来

greenback美元，美钞

It all boils down to……所有的这些归结为……

overhead expense管理费，间接费用

reduce spending精简开支，减少费用

pitch in投身，投入

save money省钱，存钱

stay on top of sth全面了解

stick to sth坚持某事

take……for example以……为例子

take care of sth处理，应对某事

to be the answer是解决办法

实景对话1

A：How long will it take you to get to the meeting?

B：Less than a minute……

A：What?Don't you have to fly to Chicago?

B：Not this time……we're holding the meeting with web conferencing. Saves everyone time and money.

A：That's a big focus lately for us, isn't it?Our new policy is to cut back on office waste.

B：What, do you mean the no-print policy for emails?Our office is going green. And part of the reason, I think, has to do with greenbacks.

A：Ha ha. Seriously, we do need to keep a closer eye on the way we use our office supplies. We spend too much on overhead and facility management.

B：Well, there's not much we can do to cut costs on our facilities.We can't run our business out of the boss'garage.

A：Well, if we did turn our operation into a home business somehow, we'd be able to cut back on things like property taxes and maintenance.

B：By the way, while we're talking about saving money, we need to invest the time to find an economical supplier. Can you look into that?

A：Sure.

B：And while you're at it, I want you to stay on top of the supplier we have now……make sure they stick to the agreed terms. That should help control costs as well.

A：你要多长时间去参加会议？

B：不到一分钟……

A：什么？你不飞到芝加哥去吗？

B：这次不去了……我们通过网络论坛的形式召开会议。每个人都省时也省钱。

A：这不是我们最近集中倡导的吗？我们的新政策是减少办公浪费。

B：你是指避免打印电子邮件的政策吗？我们办公室走向绿色环保化。而且我想部分原因是和钞票有关。

A：哈哈。严肃地说，我们需要更多留意办公用品的使用方式。我们在管理方面和设施费用方面花销过多。

B：我们在硬件设施上没有多少成本可以削减。总不能在老板家车库里做生意吧？

A：如果我们真的把运营转入家庭，我们就能够砍掉房产税和维护保养支出。

B：顺便说一句，谈到省钱，我们需要花时间找更便宜的供货商。你能找到吗？

A：当然。

B：在你负责这个的同时，我想要你全面了解我们现有的供货商，确保他们都履行协议，那也应该能帮助控制成本。

实景对话2

A：What can we do to save some money around here?I'm not totally convinced we need to be spending as much as we are spending every month for our overhead expenses. How can we reduce our spending?

B：My question is how do we cut costs without cutting corners?

C：Cutting corners is the lazy way to save money. There's a lot we can do to control our costs. It all boils down to being more aware of our expenditures.

A：What do you mean?

C：Well, let's see what we can do to bring costs down. First, we need to know where the money is going to see if there are any excesses we can easily cut out. If we all pitch in, we can reduce waste.

A：Outsourcing may be the answer, too.

B：Outsourcing?How can that save us money?

A：If we contract out some of the non-vital parts of our business, we may be able to save resources. Take our human resources for example.We hired a bunch of contractors to take care of this for us.It's cheaper that way.

B：Oh, yeah. I guess that's right, we don't have a human resource department of our own anymore.

C：It frees up a lot of our time and money to spend on making more profit for our business.

A：我们怎么才能省钱呢？我认为没必要每个月花那么多管理费。怎么做才能减少开支呢？

B：问题是怎么才能在削减开支的同时保证质量？

C：偷工减料是一个懒惰的省钱办法。有很多控制成本的办法，最主要的就是谨慎对待开支。

A：你的意思是？

C：这样，我们来看看能做些什么来降低成本。我们得知道钱都花在哪里，看有没有可以轻松减掉的超额部分。如果我们都致力于此，我们就能够减少浪费。

A：业务外包也许是个办法。

B：业务外包？那怎么能够省钱呢？

A：如果把一些非关键性的部分承包出去，我们也许能够节省资源。以人力资源为例，我们雇了一批中间商为我们负责这部分，那样很省钱。

B：哦，是的。我想那是对的。我们没有自己的人力资源部。

C：这给我们节省了大量时间和金钱，然后把它们用在争取更多的利润上。