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商务报告各部分样本

商务报告各部分样本
商务报告各部分样本

Sample for Title Page

REDUCING THE UNIVERSITY’S UTILITIES COSTS

Prepared for

John Smith

Vice President

University of International Studies

Prepared by

Mary Waters

Chief Accountant

University of International Studies

March 30, 2002

Sample for the Letter of Transmittal

MEMO

DATE: 03/30/2002

TO: HOHN SMITH

FROM: MARY WATERS

SUBJECT: REDUCING UTILITIES COSTS

Here is the report you requested on Feb. 28, 2002 on the University’s utility costs. Your suspicion was right. We spent too much on utilities in the past six months. Now they have become the second largest expense.

The solutions to the problem are clear. We need to take some measures to control the expenses.

●Entrust one employee with the task of saving water, electricity, and gas.

●Purchase water-saving faucets and change the old ones.

●Install an electricity-controlling system to cut off electricity after people leave the

buildings.

●Start a campaign to publicize the need to save energy.

●Reward those whose proposal leads to savings in utilities spending.

Thank you for giving me the opportunity to work on this assignment. If you have any questions about the report, please call me.

Sample for Executive Summary

Executive Summary

In the past six months, the utility costs of the School of International Studies increased 30 percent compared with those of last year. This report studies the causes of the increase and makes recommendations to solve the problem.

Causes of the increase

We have found three causes relating to the increase:

●Old facilities

●People’s waste

●Inefficient management

Some facilities are out of date, consuming a large amount of energy. Some facilities are in bad shape, causing leakage and waste. We also found that a large number of staff members and students lack awareness to save energy. The School could have reduced the utility spending by rearranging some schedules, such as the schedule for the elevators.

Measures to reduce the costs

The School needs to take some measures to control the expenses:

●Entrust one employee with the task of saving water, electricity, and gas.

●Purchase water-saving faucets and change the old ones.

●Install an electricity-controlling system to cut off electricity after people leave the

buildings.

●Start a campaign to publicize the need to save energy.

●Change schedules in order to use facilities more efficiently.

●Reward those whose proposal leads to savings in utilities spending.

Estimates for implementing the proposal

Most of the expenses of implementing the measures will be on replacing old facilities. They are estimated to be 50000 yuan.

Sample for Table of Contents

Table of Contents

Executive Summary iii Introduction 1 Propose, Scope, and Limitations 1

Sources and Methods 1

Report Organization 1

The Increasing Expenditure on Utilities 2 40% Increase compared with those of Last Year 2

School’s Average Expenses on Utilities 3

Major Causes of the Increase 3

Impact on the University 4 More Funds Needed to Improve Facilities 4

Damaging the University’s Reputation 5 Methods for Reducing the Expenditures 6

Four Ways to Reduce the Expenses 6

The Fund Needed to Carry Out the Measures 8 Conclusions and Recommendations 9

Sample for Periodic Report in Memo Format

Date: January 10, 2002

To: John Smith

Vice President for Students Life

From: Mary Waters

Director of Student Financial Aid

Subject: 2001 Annual Report

Activity Summary

The Office of Student Financial Aid administers the University’s program of financial assistance to students attending the University. Our objectives are to help students in the form of scholarships, grants, loans, and work opportunities, to assist the University in meeting the goal of equality in educational opportunity, and to provide the students with information concerning financial aid.

Highlight of the Office’s Activities for the Year 2001:

●We accomplished the above objectives of providing assistance to those who had

financial needs insofar as available funds and resources would permit. All applicants met their financial needs.

●We made an attempt to provide needy students with assistance equal to at least 50

percent of their need.

●We helped students having smaller needs to apply for bank loans.

●We helped students to find temporary employment on campus.

●We granted a total of $670000 in financial aid to students and assisted bands in

issuing $280000 of student loans.

Other Accomplishments of Our Office:

●We published a brochure to provide information to current and prospective

students concerning the University’s financial aid resources.

●We found some news sources that would like to provide scholarships for our

students.

●Our director and two of the staff members have served as consultants to the

Office of Education in the local government, and consultants to the College Scholarship Service, a nationwide organization offering grants to needy students. Problems:

We have found some problems concerning students’ financial aid:

● A 10 percent increase in tuition in the next academic year will offset our plan to

increase financial aid by 5 percent.

●The increased expenses forced some students to work longer and reduce their

study time.

●Two companies that had promised to provide grants for our students were unable

to do so because of a sharp decrease in profits.

●Increased tuition, living expenses, and inflation continue to increase the need for

financial aid.

Projection

The office will find new sources of funds and more job opportunities for needy students when there is a big increase in tuition.

Sample for Trip Report in Memo Format

To: John Smith

From: Mary Waters

Date: March 29, 2002

Subject: Trip to Two Operation Sites in China From March 25 to 28

Summary

On March 25, I visited two of our factories in Hebei and Shandong provinces and discussed with the management about the need for drafting a crisis plan. Based on what I found when inspecting the two sites, I think we must force the two factories to draft a crisis plan and make sure the plan will take effect as soon as possible to prevent and incident from happening.

Visit to Our Factories in Hebei and Shandong

Wang Jinguo, the branch office’s manager in Beijing, and I met with Zhang Liping and Zhao Weijing, directors of the two factories respectively. This was the second attempt by the Beijing office to urge them to draw up a crisis plan. We explained again the importance of such a plan in reducing the possibilities of accidents in the factories. We were disappointed when we learned they were still working on the plan and had not established an effective system for dealing with emergencies. When inspecting the factories, we did find some hidden dangers in some workshops.

Hidden Dangers

We saw some places where incidents might happen. The directors agreed that they had to do something about them. The hidden dangers were:

●In one workshop, chemicals were left near lumber and plastic.

● A number of fire extinguishers were out of date.

●Some water hoses couldn’t be connected to the faucets.

●The water pressure was low.

●One of the four doors of one workshop was blocked with raw materials. The

workers wouldn’t be able to evacuate quickly if the place were on fire.

●There was no strict regulation forbidding workers to smoke in the workshop.

●Top management didn’t inspect the factories regularly for any hidden danger. Recommendations

We think something has to be done immediately, or there would be disaster. The two factories wouldn’t be able to handle an incident. We suggest the following measures: ●Draft a crisis plan and make it known throughout the factories.

●Entrust one manger with the responsibility for implementing the plan.

●Set up a team that inspects the factories regularly. The team has the authority to

address and problems that might lead to an incident.

●Put dangerous materials in the special storage away from the workshops.

●Build a water tank to restore water in case the water pressure is low when the

factory is on fire.

●Establish effective communication channels with the company headquarters, local

government, and local media.

We talked to the directors before we left. They admitted their negligence, accepted our recommendations, and promised to take action immediately.

Sample for Progress Report in Letter Format

Sunshine Construction Co.

Pin An Ave.

Beijing, China

March 30, 2002

Dear Mr. Wang Heping,

The renovation of the bookstore is moving on schedule and is within the budget. The cost of paint is higher than our original estimate because we chose a new product that doesn’t contain harmful chemicals and releases no odor; but the air-conditioners’ price has gone down a great deal, offsetting the increase in spending on paint. We expect to complete the project without exceeding the budget.

Costs

The Materials used so far have cost $ 5000, and the labor costs are $10000. our estimate for the remaining project is $13000, $5000 going to the costs of materials and $8000 to the labor costs.

Work Completed

Until March 29, we had painted the walls, changed the windows and doors, and installed air-conditioners. We had planted trees and grass around the bookstore. The replacement of lights and ventilators are in the preliminary stage.

Work Schedule

We have scheduled the replacement of illuminations and ventilators to take place from April 1 to April 3 and the installation of flooring from April 10 to April 20. We see no difficulty in completing the project by the scheduled date of May 1.

Yours sincerely,

Wan Hewen

Sample for Investigative Report in Memo Format

To: Qing Wuping, President

From: Student Union

Date: March 30, 2002

Subject: Survey on Students’ Satisfaction with Courses

At the request of the Academic Affairs Department, the Student Union conducted an investigation to determine whether the students were satisfied with the courses offered by the University. This report gives the result of the investigation.

Scope of the Investigation

We interviewed 5000 students from all the eight colleges of the University. The interviewees ranged from first year students to graduate students, among whom freshmen accounted for 10 percent, sophomores for 20 percent, juniors and seniors for 25 percent respectively, full time graduate students for 10 percent, part time graduate students for 5 percent, and students attending training programs for 5 percent. The majority were female students, accounting for 58 percent. The percentages were almost the same as we had planned with some deviation caused by students’ failure to respond to the questionnaires.

Methods of Investigation

We conducted the investigation with three methods: interviews, questionnaires,

and students’course evaluations. We sent out 400 questionnaires and 200 students responded to them. 100 students chosen randomly from the student ID numbers were interviewed.

Findings

Students commented on the design of the current curriculum and on the individual courses as well. They appreciated the changes in the curriculum in the past years and expressed their gratitude towards some of the faculty members who led the students to reality by applying the theories from textbooks to the events taking place around them. However, they also showed great dissatisfaction with some of the courses and with some instructors whose teaching is far from students’ expectation. The following are their comments on the merits and weaknesses.

Merits:

●The overall design of the curriculum reflects the changes in the philosophy of

college education. It focuses on improving students’general intellectual skills rather than equipping students with the knowledge of one professional field.

●More emphasis has been put on offering new courses that can reflect the latest

economic development in China and in the world.

●Foreign languages are always at the core of the curriculum. Our graduates usually

have good command of foreign languages.

●More and more instructors are using visual aids in their lectures.

●The University invites famous scholars from China and other countries to give

speeches. They always bring in interesting subjects and introduce the latest development in a specific field.

Weakness:

●The materials used in a number of courses are out of date. Instructors still use the

textbooks published a decade ago.

●Some instructors use the materials from Western textbooks, including case studies.

Because of the differences in culture and economic development, they often seem too far away from the reality in China.

●Some instructors still continue their traditional teaching methods and seldom get

students involved in their teaching.

●Cultural factors play an important role in the business world today as the world is

becoming integrated. Students need more training and awareness in cross-cultural issues, so that they will have cultural competence when facing business people from other parts of the world.

● A large number of instructors attach importance to passing knowledge to students,

but ignore the importance of improving students’abilities in researching, analyzing, working with their partners on a project, etc.

●Business ethics is an important subject. The University should offer this course. ●Good public speaking requires practice. Students should learn how to deliver a

speech and how to prepare visual aids. They need to practice only if they can

often do it in class.

●They want to have more English courses in their junior and senior years. Summary

Most of the students participating in the investigation are satisfied with the courses they have taken and they are sure that they will learn more as the University improves the curriculum.

Sample for justification/recommendation report

Date: March 2002

To: John Smith

From: Mary Waters

Subject: Pilot Testing Smart Tires

Next to fuel, truck tires are our biggest operating cost. Last year we spent $211000 in replacing and retreading tires for 495 trucks. This year the costs will be greater because prices have jumped at least 12 percent and because we have increased our fleet to 550 trucks. Truck tires are an additional burden since they require labour-intensive paperwork to track their warranties, wear, and retread histories. To reduce our long-term costs and to improve our tire tracking system, I recommend that we do the following:

●Purchase 24 Goodyear smart tires.

●Begin a one-year pilot test on six trucks.

How Smart Tires Work

Smart tires have an embedded computer chip that monitors wear, performance, and durability. The chip also creates an electronic fingerprint for positive identification of a tire. By passing a hand-held sensor next to the tire, we can learn where and when a tire was made, how much tread it had originally, and its serial number.

How Smart Tires Could Benefit Us

Although smart tires are initially more expensive than other tires, they could help improve our operations and save us money in four ways:

1.Retreads. Goodyear believes that the wear data is so accurate that we should be

able to retread every tire three times, instead of our current two times. If that’s true, we could save at least $27000 in new tire costs every year.

2.Safety. Accurate and accessible wear data should reduce the danger of blowouts

and flat tire. Last year, despite our rigorous maintenance program, drivers reported six blowouts.

3.Record keeping and maintenance. Smart tires could reduce our maintenance costs

considerably. Currently, we use an electric branding iron to mark serial numbers on new tire. Our biggest headache is manually reading those serial numbers,

decoding them, and maintaining records to meet safety regulations. Reading such data electronically could save us thousands of dollars in labour.

4.Theft protection. The chip can be used to monitor each tire as it leaves or rnters

the warehouse or yard, thus discouraging theft.

Summary and Action

Specifically, I recommend that you do the following:

Authorize the special purchase of 24 Goodyear smart tires at $450 each, plus an electronic sensor at $ 1200.

Approve a one-year pilot test on six trucks that are equipped with smart tires and track their performance.

Sample for Feasibility Report

To: John Smith, Vice President

From: Mary Water

Date: March 30, 2002

Subject: Feasibility of Progression Schedule for Salespeople

The proposal suggesting a progression schedule for our salespeople is feasible, and I think it could be fully implemented by May 1. This report discusses the background, benefits, cost, and time frame involved in executing the plan. Background

As many pharmaceutical companies are seeking larger market shares, they are competing for experienced salespeople to increase their sales. Our company has an excellent training program that has trained a large number of salespeople. After they work in our company for a short period of time, they leave our company and find a better paid position. We are losing not only the salespeople, but also some clients. This problem was submitted to an outside consultant, who suggested a career progression schedule.

Benefits of Plan

The proposal sets up a schedule of career progression, including three levels: 1) trainee, 2) Level I, and 3) Level II. The program, which includes salary increments and different benefit plans, widens the differences in income between salespeople at different levels. For example, those who are promoted to Level I may enjoy a long vacation with their families once a year with the expenses covered by the company. Those who are on Level II may get free housing.

The proposal also calls for a change in the training program. We can train salespeople slowly with a combination of classroom and on-the-job experiences. Each level requires different training and expertise.

Under the new career progression, sales people see the ladder moving up to a higher level and the benefits they can enjoy there.

Problems

One of the biggest problems will be distinguishing the job duties at each level. A second is determining appropriate salary differentials, but with the help of our consultant and top management, we can solve the problems. The third is the confusion and frustration when we launch the program. This may cause some salespeople to resign from the job when they are put at different levels.

Cost

Implementing the proposal will involve two direct costs. The first is salary, which is about $40000 a year. The second is the expense of training programs. Instead of training all the new candidates at one time, we have to train the salespeople at different levels. This will cause us to spend more on the added training classes. The total costs on training will be $10000.

Time Frame

We’ll need two weeks to develop job descriptions and another two weeks to prepare a detailed training program for different levels. Once the progression schedule is carried out, we will surely see positive results in the lowered job-quitting rate.

Sample for Yardstick Report

Date: April 4, 2002

To: Wang Yiping, President

From: Zhang Jianghe

Subject: Choice of Canadian Partner

Here is the report you requested on March 15 seeking a Canadian university to establish a joint program offering both Chinese and Canadian university diplomas. The report sets up criteria for selecting the best partner. It then evaluates the three prospective universities, and presents a recommendation.

Criteria for Selecting Partner

In order to decide on an ideal partner, I set up some criteria to be based on when we choose from the three universities. Here are five groups of criteria I use in evaluating the universities:

1.Reputation

2.Fees it would charge our students

3.The number of professors it would send to China to teach and how travel

expenses would be covered

4.Possibility of sharing resources including the electronic database and

research facilities

5.Courses it would offer

Background

A large number of high school graduates plans to study abroad, but only a small

portion of them succeed. One of the reasons is that parents worry too much about their children living alone in a faraway country. One study shows that some parents prefer a Chinese university where their children can receive a diploma granted by a Canadian university.

The University of International Studies, UIS, plans to establish a program with a Canadian partner. The Canadian university will teach half of the courses and UIS will teach the other half. Students who finish all the courses will receive a diploma from a Canadian university and one from UIS.

Ten Canadian universities responded to our request and showed their interests in the program. We selected three universities, one of which we will decide on. Evaluating Universities by Criteria

Each university was evaluated using the five criteria just described. Data are summarized below in the table:

Criteria University A University B University C University Reputation Good Excellent Average Number of Prof. Sent 30 5 2

Fee Charged Per Student $20000 $16000 $4000 Courses Offered 30 15 10 Possibility of Sharing Resources definitely possibly Little Reputation

Based on MacNally’s eleventh annual university rankings, published in November 2001, University A was ranked 20 in the Comprehensive Group, University B was 5, and University C was 36.

The MacNally’s magazine ranks Canadian Universities once a year. It evaluates a university using six criteria: student body, classes, faculty, finances, library, and reputation. The result is usually reliable.

Professors Sent to China

University A agrees to send 30 professors to China to teach all the courses. The visiting professors would give intensive lectures and their Chinese teaching assistants would tutor the students after the professors leave. The papers and exams would be sent through the Internet. The University will cover one way air travel expenses and our University covers the other way.

University B plans to send 5 professors and it authorizes us to find American or Canadian professors to teach the rest of the courses. The five professors would stay on campus for the whole semester and teach the classes as they do in Canada. Our University is responsible for all airfares.

University C can send 2 professors to work as coordinators. All the course would be taught through the Internet. Our students attend lectures in virtual classrooms and communicate with the professors through e-mail messages. We must hire tutors, but

they have to get a three-week training at University C before they come to China to teach. University C pays for the two professors’ airplane tickets.

Fees Charged Per Student

University A charges each student $20000 for the whole program. It would provide textbooks at a reduced price. The textbooks would be used for several semesters, so that our students could rent the books and return them when the course is over.

University B would charge each student $16000, but would not provide textbooks with the prices reduced.

University C’s fee is the lowest among the three universities, only $4000 and did not mention textbooks when it responded to our request.

Possible Cooperation between the Two Universities

University A responded positively and mentioned it was conducting several projects related to China and it would invite our professors to join in the research. The university would allow students to use its electronic database when they do their research.

University B didn’t give a confirmed answer. University C was not interested in carrying out joint research projects.

Courses Offered

University A would offer 30 courses, including the English language courses. The courses range from sciences and social sciences to business throughout the four years.

University B offers 15 courses, most of which are third-and forth-year courses.

University C would teach 10 courses and all of them are for students’ major and concentration.

Recommendation

Comparing the three universities, I strongly recommend university A as our partner, because:

●University A’s 30 courses will build up good foundations for our students,

while the other two universities offer a limited number of courses.

●University A is responsible for teaching all the courses and saves a lot of

trouble in looking for qualified professors. University C’s plan would cause

a log of problems when all the courses are taught through the Internet,

considering the technical and language difficulties we have and the cost of

virtual classrooms.

●University A’s tuition seems high, but would will be acceptable to Chinese

parents.

●University A considers our students’ need for the English language training,

while the other universities only offer required courses for majors.

●University A offers cooperation in research with our faculty members.

●Our students can log on to University A’s database. This would give our

students tremendous power to broad

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1.Brief Description of the Case(罗马小三加粗)

2. The Target of the Negotiation(另起一页,字体同上) 3. Division of Work in This Group(罗马小三加粗)

4. The Procedure of Negotiation(另起一页,字体同上)

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