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第一章建立企业当问起将来想干什么时，大多雄心勃勃的商科学生都会说：“自主创业，做自己的老板。
” 那么市场经济中，企业的主要形式有哪些呢？企业主要有四种形式，即：个体经营（独资经营），合伙企业，公司和特许经营。
个体经营个体经营指由一个人拥有并控制管理的商业形式。
在美国，个体经营占有整个商业的四分之三。
与众人认为的“美国是一个由众多大型企业组成的国家”正好相反，这些个体企业主要集中在餐馆、街角的杂货店、花店、美容沙龙、药店、农场以及一些相似的行业。
优势个体经营有许多优势，主要的吸引力在一下几个方面：1. 易于建立在美国，建立一个新的个体企业通常只需几分钟。
交纳很少的费用并取得州政府和地方签发的执照或许可，你就成为新企业的所有者和老板。
近年来在中国，创办个体企业的手续已大大简化了。
2. 决策自由相较于其他类型的商业经营，个体经营在商业政策和运作上拥有更多的自由。
作为个体营业者，提供什么样的产品（或服务），以你认为合适的价格成交，都由你自己决定。
你用不着和其他任何人商量何时开门营业和闭店，该雇用什么样的人做你的助手，何时休息去希腊度假一周，这些都由你自己决定。
3. 易于保守经营和财务秘密尤如在战场上获胜，商场上的胜利有时候也要依靠保守秘密。
如果你是一名公司经理，你就很难保守自己的商业战略秘密。
但如果你是个体经营者，你就不必对股东或董事们汇报。
没有人会知道你的企业运作或财政上的信息，除非你急不可耐地想要引人关注。
4. 税收负担较少与其他商业形式相比，个体经营者在纳税方面最为幸运。
在美国，个体经营者的税率往往只有公司税率的一半。
5. 独自享有利润无论是总经理还是蓝领工人，只要是作雇员就常常会有“为他人做嫁衣”的感觉。
这也是为什么很多人都选择自己做老板的原因。
个体经营者则不同。
如果努力工作，赚了一笔钱，那么就可以完全独享所有的利润，不用和他人分享。
这或许也是作个体经营者最有吸引力的地方了。
劣势成为个体经营者并不是说就可以无忧无虑了，以下是其经营方式的不利方面：1. 无限责任对每位个体经营者来说无限责任是最可怕的恶梦。
一．Forms of Business Ownership1.重要的短语和词汇joint ventures合资企业corporations公司limited liability companies有限责任公司mergers and acquisitions企业兼并与收购franchises特许经营raise capital筹资fringe benefits附加福利drawback阻碍make binding decisions做出有约束力的，附有义务的决定agreement协议creditor债权人pool their money and credit筹资和贷款dividend股息incorporate a business 组建公司capital base资本基础retain profits保留盈余interdisciplinary跨学科的claim bankruptcy宣布破产a salaried laborer or employee上班族high-achievement employee generate profit创造利润wind up/close business关闭生意be liable for对...负有法律责任state-owned enterprise国有企业broad of directors董事会barre除...之外issuance发行minute book记录簿bylaws and minutes规章制度和会议记录annual report年度报告sales volume销售量total assets总资产financial condition财政状况satisfy claims还清索赔金额pay off business debts偿清债务terminology术语paperwork文书工作default违约real state房地产create a concentrated market形成一个集中市场availability可利用性innovation创新sec-kill scandal 秒杀门start from scratch白手起家a franchise agreement特许经营合同franchise特许者franchisee被特许者trademark注册商标deliver a product or service送货/提供服务coupon优惠券production line生产线2.定义：An organization that is owned and usually managed,by one person is called sole proprietorships(个人企业)Advantage:Be your own boss/Keep profit from your business/Enjoy freedom to wind up your businessDisadvantage:Difficult to raise capital/Unlimited liability/Long hours working for theowner/Limited life span/Lose fringe benefitsPartnership（合伙企业）:A legal relationship between persons carrying on a profit-motivated business.(Maybe a partnership between two partners or among thirty)Advantages Bring different skills and resource the business/Easier to pay the rent,utilities,and other bills incurred by a business(A limited partnership is especially to designed to raise money) Disadvantages Personally responsible for liability of the partnership/There exists division of profits/Disagreement among partners/Difficult to terminate Key elements of general partnership(1) common ownership(2)shared profits and losses(3)the right to participate in managing the operation of the businessGeneral partnership（普通合伙）：a business with at least one general partner who has unlimited liability（无限责任）for the debts of the business(general partners arrange and run the business) Limited partnership(有限合伙):An arrangement where a person can contribute to a business without being involved in the affairs of the partnership(limited partners are investors only)Joint Ventures:(合资企业)the pooling of resources and expertise by two or more business,typically from different areas or countries to achieve a particular goal.The risks and rewards of the enterprise are also shared(eg:Hewlett-Packard and Samsung).Advantage Access to new markets and distribution networks*分销渠道)/I ncreased capacity（生产力）/The sharing of risks with a partner/Access to specialized staff and technology. Disadvantages1.If the objective of the venture is completely clear,or not communicated to all the staff,problems are likely to arise.2.There is an imbalance in the level of the expertise,investment or assets brought into the venture by the different the partners3.Different culture and management styleresults in poor integration and co-operation between the partners.4.The partner businesses(总公司)do not provide sufficient leadership and support in the early stage The corporation（公司）:a legal entity（法人实体）,allowed by legislation,which permits a group of people,as shareholders（股东）(for-profit companies盈利性企业)or members(non-profit companies),to create an organization,which can then focus on pursuing set objective,and empowered（授权与）with legal rights which are usually only reserved for individual,such as to sue or be sued,own property,hire employees or loan and borrow moneyAdvantages（P12.13）Limited liability/Skilled management team/Transfer of ownership/Greater capital base/StabilityDisadvantages(P13,14)Multiple taxation(双重课税)/Difficulty and expense of starting/Government involvement/Lack of secrecy/Lack of personal interest/Credit limitations(信用额度)（P13,14）Limited liability companies(LLC):（有限责任公司）A type of business ownership combining several features of corporation and partnership structure.It is not a corporation or a partnership.The numbers of the members are unlimited and may be individualAdvantages Limited liability/Flexible profit distribution(灵活的利益分配)/No minutes/Flow through taxation（转移课税）Disadvantages Limited life/Going public(上市)/Added complexity（变得复杂）Merger(兼并):The result of the combination of two companies(or corporations)to form a new company.Acquisition（收购）:One company buying the property and obligations of another companyA horizontal merger（横向收购）joins firms in the same industry and allows them to diversify（横线多样化）or expend their products(e.g.The merger of a bicycle company and a tricycle company, TCL and TMS)A Vertical merger（纵向兼并）i s the joining of two firms involved in different stages of the related business—a manufacture（生产商）merging with a supplier（供应商）of component（零部件）products,or a manufacturer merging with distributor（分销商）of its products.A potential competition merger(conglomerate)(混合兼并)unites firms in completely unrelated industrials.A franchises(特许经营)is the right to use a business name and sell products or services,usually in a specific geographical territory.(McDonald’s and KFC).Advantages It is a way to reduce risk and receive support from a large network./The preliminary work has been done with an infrastructure (基础设施)well established,a product line（产品线）in place,and the marketing strategy(营销策略)developed./The customer base(顾客群)may be set,sometimes with good name recognition.（品牌认同）/The franchiser usually provides management assistance and training and may offer financial support.Disadvantages A franchise offers less freedom than an independent business. Initial franchise fees(加盟费)may be expensive.(Start-up costs for a KFC’s restaurant is about$5 million to$6million in China.)/The franchise often demands a large share of the profits referred to as royalty payments（专利权税）./The reputation of one franchisee could be adversely affected by the failings of others.Types of corporationsPrivate Attempts to earn a satisfactory profitPublic Owned and run by the governmentClosed Stock held by only a few owner and not sold on the stock marketOpen Stock held by numerous people and actively sold on the marketMunicipal Cities and townships that carry out businessDomestic incorporated in one province or country and doing business within that region Foreign Incorporated in one province or country and doing business in another province country Alien Incorporated in one nation and operating in another nationNon-Service organization incorporated forProfit limited-liability status二．Management1.定义：（1.）Management is defined as the application of planning,organizing,directing,and controlling functions in the most efficient manner possible to accomplish meaningful organizational objectives. The theme of management is that a central person must-by using such skills as decision making,communication and objective setting-coordinate the work activities of others to achieve organizational objectives(组织目标).（2.）Planning means defining goals for future organizational performance(企业运作)and deciding on the tasks and use of resources needed to attain them.Strategic（long-range）planning(战略规划)determines the major goals of the organization as well as the policies,procedures,and strategies for obtaining and using resources to achieve those goals. Tactical(short-range)planning(短期规划)is the process of developing detailed,short-term strategies about what is to be done,who is to do it,and how it is told be done.Operational planning(运营规划)is the process of setting work standards and schedules necessary to implement the tactical objectives.Contingency planning(应急计划)is the process of preparing alternative courses of action that may be used if the primary plans don't achieve the organization's objectives.(3).Organizing involves the assignment of tasks,the grouping of tasks into departments,and the allocation of resources to departments.Autocratic leadership(专制型领导)，the close style of supervision,means providing subordinates with detailed job instructions.Democratic leadership(民主型领导)，or general supervision(also referred to as participatory).In this style,the manager consults with subordinates about his job activities,problems,and corrective actions.(3)Controlling involves verifying(核实)that actual performance matches the plan.The core idea of control is to modify behavior and performance when deviations(背离)from plans are discovered. The process of control has five basic steps:1.set clear standards for time,quality,quantity,and so on.2.Monitor and record actual performance(results),pare results against plans and standards.municate results and deviations to the employees involved.5.Take corrective actions(采取矫正行动)when needed.（4）Organizational structure(组织结构)is the formal decision-making framework by which job tasks are divided,grouped,coordinated,Departmentalization by function organizes by the functions to be performed, Departmentalization by product assembles all functions needed to make and market a particular product and placed under one executive.Departmentalization by geographical regions groups jobs on the basis of territory or geography.Departmentalization by process groups jobs on the basis of product or customer flow. Departmentalization by customer groups jobs on the basis of a common set of needs or problemsof specific customers.（5.）As enterprises grow from an owner to a group to a corporation,a number of managerial levels of management---top level,middle level and first level--are usually portrayed as a managerial hierarchy(管理层)TOP Level Manger（高层管理者）title--president(总裁)，chairperson(主管),executive director，chief executive officer(CEO)，and executive vice-president(执行副总裁)Middle Level Manger(中层管理者)responsibility--receive the broad overall strategies,missions, and objectives from top-level managers and translate them into specific action programs.The emphasis is on implementing the broad organizational plans.First Level Manger(基层管理者)responsibility--is directly responsible for the precise detail ordered to coordinate the work of non-mangers.His function emphasize directing and controlling the work of employees in order to achieve the team goals,must work directly with employees and motivate them to perform satisfactorily.(6)Managerial Roles(经理人角色)A role is a set of expectations for a manger's behavior.These ten roles are divided into three groups:interpersonal(managing through people),informational (managing by information),and decisional(managing actions).Interpersonal Roles(人际关系角色)In the figurehead(名誉领袖)role,the manger handles ceremonial and symbolic activities foe the department or organization.The manager represents the organization in his or her formal managerial capacity as the head of the unit.In the liaison(联络人) role,the manger interacts with peers and people inside and outside the organization.The top-level manger uses the liaison role to gain favors and information,while the supervisor uses the liaison role to maintain the routine flow of work.The leader(领导人)role encompasses(围绕)relationships with subordinates,including motivation,communication,and influence.Informational role(信息角色)describe the activities used to maintain and develop an information network(信息网)In the monitor（监听者）role,the manger receives and collects information from many sources.The manger acquires information from others and scans written materials to stay well informed.In the role of disseminator（传播者）,the manger transmits special information into the organization.The top-level manger receives and transmits more information from people outside the organization than the supervisor.In the role of spokesperson（发言人）,the manger disseminates the organization's information into its environment..Decisional Roles(决策角色)In the entrepreneur(企业家角色)role,the manager initiates change.In the disturbance handler(障碍排除者)role，the manager resolves conflicts among subordinates or between the manager”departments.The resource allocator(资源分配者)role pertains to decisions about how to allocate people,time,equipment,budget,and other resources to attain desired outcomes. In the negotiator(谈判者)role,the manager negotiates on behalf of the organization. Management Skills(管理技能)Conceptual skill(概念技能)is the cognitive ability to see the organization as a whole and the relationship among its parts.(the ability to think strategically(战略性))Human skill(人际技能)is the manager’s ability to work with and through other people and to work effectively as a group member.Technical skill(技术技能)is the understanding of and proficiency in the performance of specific tasks.2.重要的短语和词汇managerial actions管理行为state of economy经济状况meet people’needs满足需求meet thestrategic objectives实际战略目标set annual budgets制定年度预算structural reorganizations结构重组division部门downsize精简，裁减a diversity of workforce/labor force劳动力多样化distribution center配送中心，快递公司delegate one's responsibility分配（委任）职责accident reports事故报告departmentalization部门化department stores百货商场home accessories家居装饰pharmaceutical company制药公司domestic sales国内销售bedischarged出院out-patient出院preliminary diagnostic tests初步诊断non-for-profit organizations非营利性组织project director(项目总监)sales coordinator(区域销售)line manger(生产线管理人员)section chief/head(工长)division manager(部门经理）budget allocations(财政预算)priority（得到优先处理）budget resources（预算来源）pant floor(工房) improve managerial potential(提高/增强某人的管理技能)top-priority task(首要任务)三.Marketing1.重要的短语和词汇sales promotion促销set price定价advertise campaign广告显示在脑海中catalogue产品目录a higha sales team销售团队sustainablediscretionary income(可支配收入)develop the product开发产品sales-oriented销售为导向profit-oriented盈利为导向（销售与营销的不同）package design包装设计trademark商标warranty质保service policy服务方针target customers目标顾客sales personnel销售人员pay one for two买一送一entice诱使quantity or crash discounts数量或者现金折扣sell off清仓introductory stage引入期maturity stage成熟期decline stage衰退期market share市场份额economic climates经济环境market segments市场细分retailer零售商wholesaler批发商ultimate consumer终端消费者mail order邮购e-commerce电子商务product range产品系列shopping carts购物车retail outler 零售点retail premises铺/店面direct supply/sale直效行销direct to retailer零售商销售（P135）sales call销售拜访promotion goals(促销目标)develop an advertising campaign策划广告活动target audience目标观众build awareness树立品牌意识effectiveness of the advertisements广告的有效性an advertising agency广告代理coupons(赠券)rebate(价格折扣)premium(赠品) bonus pack加量不加价money-off promotion折扣促销public relations公共关系news release 新闻发布feature article专题文章captioned photograph带有图片说明的图片an editorial编者a news conference记者招待会sponsorship赞助The product life cycle产品生命周期revenue收益product development产品研发incubation孵化between A and B在A和B的相互作用下launch/release a brand-new product发布新产品negative profit负收益the product class产品类product awareness产品意识a profit margin边际利润recoup development costs quickly迅速回收研发成本build brand awareness树立品牌意识selective distribution选择性分销intensive distribution广泛型/密集型分销survival of product产品的生命trade discount贸易折扣build product preference树立品牌偏好peak达到（高峰期）advertising expenditure广告支出extend the product life cycle延长产品生命differentiate the product from使产品不同于a price war价格战shelf space货架量build brand loyalty树立品牌忠诚度competitive edge竞争优势discontinue the product停产产品a successor product替代产品product line产品线rejuvenate更新liquidate inventory清算库存a niche market利基市场/瞄准机会的市场phase out逐步淘汰reinforce the brand image加强品牌形象Need recognition需求认知search收集信息Evaluation of alternatives分析选择Purchase decision决定购买After-purchase evaluation售后评价cognitive dissonance认知失调reference groups咨询群体sub-culture亚文化perception认知a day-care center日托中心portable可携带的proactive主动的address a specific topic or problem提出问题exploratory research探测性调研focus group interviews专题组座谈experimental research实验性调研descriptive research描述性调研secondary data第二手资料primary data第一手资料mass marketing大量营销target marketing目标营销heterogeneous异类的identifiable可衡量substantial殷实unique needs反应差异(市场细分的要求P154)segmentation bases细分依据（P155)geographic segmentation bases(地理因素）demographic segmentation bases（人口因素）population density人口密度hinterland穷乡僻壤psychographic segmentation bases消费心理因素health conscious健康意识fitness-oriented以健康为主的behaviouralistic segmentation bases消费行为因素2.定义:Marking is the process of planning and executing the conception,pricing,promotion,and distribution of goods,services and ideas to create exchanges that satisfy individual and organizational objectives.The marketing concept(市场营销观念)is the philosophy that firms should analyze the needs of their customers and then make decisions to satisfy those needs,better than the competition.The production concept（生产观念）was the idea that a firm should focus on those products that it could produce most efficiently and that the creation of a supply of low-cost products would in and of itself create the demand for those products.The selling concept（推销观念）paid little attention to whether the product actually was needed;the goal simply was to beat the competition to the sale with little regard to customer satisfaction.The Marketing Concept(市场营销观念)Focusing on customer needs before developing the product Aligning all functions of the company to focus on hose needs realizing a profit by successfully satisfying customer needs over the long-term4P Product is a bundle of tangible(有形的)and intangible attributes（属性）including packaging, color,brand,services and the r eputation(信念理念)of sellers.Consumer products are produced for and purchased by households for their use.Industrial products are sold primarily for use in producing their products.Price refers to the value or worth of a product that attracts the buyer to exchange money or something of value for the product.1.recoup(补偿)any overheads（企业经常性费用）pete with rival companies3.charge a price your customers are willing to buy.（四种定价法）Place/Distribution simply refers to how you will sell your products to your customers. Promotion(促销)Personal selling（人员销售）is personal communication of information to persuade a prospective customer（潜在客户）to buy sth that satisfies an individual’s needs.(几种不同的促销方式见课本）Advertising is non-personal communication of information paid for by an identified sponsor such as an individual or an organization.Publicity（宣传）is a non-personal form of communicationsales promotion(销售促销)is a paid form of non-personal communication that provides direct incentives to customers,salespeople,and marking intermediaries（营销机构）for purchasing a product.Consumer Buying Behavior(消费者购买行为)The actions and decisions of individuals who purchase products for their personal use constitute consumer buying behavior.Industrial Buying Behavior（企业购买行为）The purchase decision making of organizations such as manufacturers,service providers,government agencies,institutions,and non-profit groups is referred to as industrial buying behavior.（P149three ways）Marketing research(市场营销调研)is the process of systematically gathering,analyzing andinterpreting data pertaining to（关于）the company’s market,customers and competitors,with the goal of improving marketing decisions.（P151five processes）Market Segmentation（市场细分）the division of a market into different homogeneous(同类的）groups of consumers is called market segmentation.四．Human Resources Management（人力资源管理）1.重要的短语和词汇cover letter自荐信socialization定位Labor market劳动力市场promotion升职/提拔transfer调动demotion降级separation解雇compensation酬劳projected突出的demographics人口统计数字fill the job/position填补空缺a written statement 书面陈述qualified employees合格力人才substantial surplus or shortage人力过剩或不足rate of turnover人员更替速率scouting人才物色staff the organization招聘职员hinges on取决于set up stands设立摊位entry-level入门水平，适合无经验者或者初入市场者的campus recruitment校园招聘job openings职位空缺vacant position空位employment checks招聘调查credit checks信用调查honor兑换financial obligation及时还债cross-check反复核对，交叉核对a line manager生产线管理人员take a physical examination体检claim for compensation索赔/理赔the terms of the offer开个条件employment policies招聘政策promotion-from-within内部提拔boost the morale of the employees鼓舞士气career development职业规划proper orientation正确定位work hour工作时间pay schedule工资体制indoctrinate灌输，传授subunit二级单位a training program培训项目organizational analysis组织分析analysis of job requirement工作分析performance record业绩记录on-the-job method在职培养off-the-job method脱产培训lathe车床vestibule training岗前培训management development program管理发展课程seminar座谈会/商讨会case study案例分析simulation模拟分析field ship实地考察mountain hiking登山computer-assisted instruction CAI计算机辅助讲授emotional resiliency情感弹性incumbent职责所在的would-be managers要提拔管理者resilient现任/在职的管理人员fringe benefit额外福利time wage实薪piece rate wage产品数量bonus奖金stock options股票购买特权quota配额base salary底薪stipulate规定overhead cost管理费用preset预设的pension退休金paid vacation带薪假期vision care视力保健tailor-made合适的，特制的cafeteria benefit自助式福利计划voluntary separation自动离职absenteeism旷工，缺勤societal社会的organizational climate and culture组织氛围和文化versatile多面手的stakeholder赌金保管者job enrichment丰富工作内容job enlargement扩大工作面rotate轮换2.定义The Human Resources Management(HRM)（人力资源管理）process is an ongoing procedure that tries to keep the organization supplied with the right people in the right positions.（1）Human resource planning(人力资源规划)is designed to ensure that personnel needs will be constantly and appropriately met.（四个方面）Future needs/Future balance/Recruiting or laying off employees/Development of employees（2）Recruitment(招聘)is concerned with developing a pool of job candidates（工作应聘者）in line with the human resource plan.Job AnalysisJob Description lists the objectives,responsibilities,main tasks of the job,the conditions under which the job is to be done,and its relationship to other jobs.Hiring Specification(招聘细则)defines the specific skills,education,experience,and qualifications that an individual must have in order to perform effectively in the position.The Four C’s Model for Evaluating Human Resources(评价人力资源的四个C模式) competence能力commitment责任心congruence一致，和谐cost effectiveness成本效力（3）Selection(选拔)involves using application forms（申请表）,resumes,interviews,employment and skill tests（技能测试）,and reference checks(征信调查)to evaluate and screen job candidates for the managers who will ultimately select and hire a candidate.（4）Socialization or orientation(定位)is designed to help the selected individuals fit smoothly into the organization.（5）Training and development(培训与发展/培养)are both aimed at increasing employees' abilities to contribute to organizational effectiveness.（组织效能）（6）Performance appraisal(绩效考核/评价)，which involves both informal performance appraisal and formal systematic parers and an individual'job performance with standards or objectives developed for the individual'position.六．Corporate Culture企业文化1.重要的短语和词汇Social etiquette and demeanor社交礼节和飞度designation称号attorney律师litigation起诉adversary对手visionary有远见的emerging新兴的Identification of Corporate Culture企业文化的确认theme parks主题公园collegial学院派toxic有害的subculture次培养occupational,professional or financial divisions(职业，专业，经济状况)avid extreme adventurer热心的极限冒险者niche定位，合适的环境defect-free products没有瑕疵产品price leadership价格领先mechanism途径，手段wield有效地行使underscore强调abiding持久不变的payroll付给工人的薪金总额blackjack21点，一种纸牌游戏acronym首字母缩略词commemorate纪念，庆祝inauguration就职演说enunciation宣告，阐明humblebee大黄蜂，雄蜂aerodynamic空气动力学的2.定义Corporate culture is described as the personality of an organization,or simply as"how things are done around here”Guide how employees think,act and feel.Include core values(核心价值观)and beliefs,corporate ethics,and rules of behavior（道德规范和行为规范）Functions of Corporate Culture1.Provide a sense of identity for members.(导向)2.Generate commitment to the organization’s mission.（凝聚）3.Clarify and reinforce standards of behavior.（约束）(1)Culture as the Organization’s Personality作为企业个性的文化1.Risk Taking Personalities.(喜欢冒险的个性)Certain organizations encourage employees to take risks.2..Attention to Detail Personalities（注重细节的个性）.This type of organizations focuses attention on the details of the organization where they have made quality their driving themes.3.Outcome Oriented Personalities(注重结果的个性)This type of organizations succeeds by focusing on results in certain aspects of their business.4.People Orientation Personalities(以人为本的个性)Adobe-systems,the third largest manufacturer of personal computer software,treats its employees as“family”.5.Team Orientation Personalities（注重团体的个性）.Increasing number of organizations(and especially service providers)are shaping their cultures around the team concept.6.Aggressive Personalities(积极进取的个性).Some organizations value aggressiveness as a major part of the way that business is done.7.Non-stable Personalities(不求稳的个性).Companies which emphasize growth could be easily identified as having non-stable personalities.(2)Different Corporate Culture characteristic1.Sensitivity to the needs of customers and employees2.Interest in having employees generate new ideas3.Value placed on taking risks4.Openness of available communication options5.Friendliness and congeniality(亲和力)of employees towards one another6.Value placed on people in the organization(3)Creation of Corporate Culturepany Founders(企业的创建者).The founders often possess dynamic personalities,strong values,and a clear vision of how the organization should operate.2.Experience with the General Business and Industry Environment(企业外部环境的体验) Organizational culture often develops out of an organization’s experience with the general business and industry external environment.3.Contact with Others（企业内部群体和个体间的联系）This refers to the shaping of the organization based on how it develops out of contact between groups and individuals within an organization.(4)Tools for Transmitting Culture企业文化的传播途径Symbols象征stories故事jargon行话ceremonies仪式defining culture in writing书面原则(5)Influence of Corporate Culture on Climate and Management Practice(企业文化对企业氛围以及企业管理行为的影响)Subtle differences between organizational culture and organizational climate Organizational culture refers more specifically to the values,beliefs,and customs or norms of an anizational philosophyOrganizational climate more general,more nebulous(模糊的)it refers to the general atmosphere of an organization.。
《工商导论》（Fundamentals of Business）考核方式：考试考试题型：选择题；填空；连线搭配；英译汉；汉译英。
教学目的以英语为授课语言，全面、系统、概要地介绍市场经济体制下工商企业的运作，让学生对市场经济既现代工商企业的运作用一个总体印象，并熟悉同期业环境、经营管理、金融财务、法律保险等方面有关的英语词汇和用语，为下一步学习更微观、更具体的课程打下基础。
1．商务知识：了解在中国融入全球经济时，在工商管理方面所需的基本概念和相关的英语知识。
2．词汇：商务英语词汇具有比较强的专业性，要求学生在一学期的学习中有管理、营销、金融、财务、贸易、法律和保险等方面1000左右的专业词汇积累，以及商务常见的缩略语，机构名称等。
3．听力与口语：能够流利地在一般性的商务活动中进行交流，能流利地进行商务方面的口头陈述和报告，并能对相关案例做讨论，；4．写作：能看懂和起草商务单据、文件、信函和报告；5．阅读：能够阅读原版的经贸书刊。
Set up a business and be my own bossChapter One Setting up a Business建立企业Four major forms of business:1.sole proprietorship个体经营优点：易于建立；simple to establish;决策自由；freer in decision-making;易于保守经营和财务秘密；easy to keep operational and financial secrecy税收负担较少；less tax burden独自享有利润exclusive use of profits缺点：无限责任；unlimited liability有限的资金渠道；limited access to capital有限的管理技巧limited managerial expertise2.partnership合伙企业优点：更方便得到资金和信贷；improve access to capital and credit优质管理的可能性大大增加greater possibility for good management明确的法律框架；definite legal framework更好的发展前景better prospects for growth缺点：无限责任；unlimited liability内部矛盾；internal conflict持续性问题problem of continuity3.corporation 大型股份制公司优点：有限责任；limited liability易于发展壮大；easy to expand所有权与经营权分离；separated ownership and management持续的生命力continuous life缺点：双重税收；double taxation高组织成本；high organizing costs缺少秘密；lack of secrecy特许经营4.franchise特许经营优点：顾客即刻认可；instant customer recognition自主性；independence获得培训指导；receive training and guidance借贷更容易less difficulty getting bank loans缺点：减少风险但不保证成功；reduce risk ,they do not guarantee success要牺牲部分独立性sacrifice some independence。
Chapter 1 Setting Up a Business1.In which field will you set up your business?With the development of the science and technology, many traditional goods have been displaced by electrical apparatus. Almostly we do anything by using electricity, such as electric cookers, cellphones, computers and air conditioners. We strongly realize it when there’s something wrong with electricity. So I want to set up my business ,building a supermarket, in the field of electrical appliance and electronic goods.2.Will your business be a sole proprietorship, a partnership, or a corporation ?My business will be a sole proprietorship. The advantages of sole proprietorships are many fold. The following are their major appeals. First of all, it’s simple to establish. Just pay a small fee, get the necessary state and local licenses or permits.Secondly, it’s more freer in decision-making. As a sole proprietor ,I can make my own decisions on business policies and operations, such as the type of goods or services I want to offer at the price I feel appropriate. Thirdly, it’s easy to keep operational and financial secrecy. I don’t have to report to shareholders or board directors.Fourthly, it’s less tax burden. The tax rates for sole proprietors are often only half of those for corporations.Last but not least, it’s exclusive use of profits.if I work hard and make a small fortune, I can take all the profits and don’t have to share them with anyone else.Chapter 2 Marketing: An Overview1.How would your business offer advantages over competitive firms? The advantages of my business are many fold. The following are the major appeals.a.Guaranteed authentic goods of high quality and reasonable price. Theelectrical appliance and goods we offer are of high quality and reasonable price. Any second-hand goods or copycat cellphones cannot be found in my market.we sell guaranteed authentic good.b.Some promotional activities .We can offer some kinds of free giftswhen consumers buy my goods. If they consume a certain amount of money, they can register for membership cards.c.Better after-sale service. We will offer better after-sale service free ofcharge to ensure the satisfaction of my consumers.2.Does your business have factors which could make your revenue lower or expenses higher than what you expect?a.Low reputation of a new brand. My business as a new comer to thisfield lacks high reputation and brand effect, there are not many consumers at first.b.Some copycat electronic goods of cheeper price and poor quality inother competitive firms. These goods will attract consumers a lot at very low price at first,my business will be in a poor situation which makes my revenue lower .Chapter 3 Products and Pricing1.How is the products you plan to offer is different from those offered by your competitors?a. Guaranteed authentic goods of high quality and reasonable price. The electrical appliance and goods we offer are of high quality and reasonable price. Any second-hand goods or copycat cellphones cannot be found in my market.we sell guaranteed authentic good.b.Better after-sale service. We will offer better after-sale service free of charge to ensure the satisfaction of my consumers.2.How will the pricing of your products be determined compared with those of competitive products?First, marketing research .Collecting and analyzing the price of competitive products to identify consumers’purchasing power and buying abilities. Then decide the price that the customers can accept. Also we can set the price the same as those of competitive products, besides we will offer some little gifts free of charge to attract more customers.3.Could the unique features of your product be protected from competitors?The unique features of my products could be protected from competitors . The electrical appliance and goods we offer are of high quality and reasonable price. Any second-hand goods or copycat cellphones cannot be found in my market.we sell guaranteed authentic good. Also we will offer better after-sale service free of charge to ensure the satisfaction of my consumers. The unique features of my products could be protected from competitors .Chapter 4 Channels of Distribution1.How will your business distribute the products to the customers?a.Virtual stores. We’ll also represent my goods on the Internet bysetting up virtual stores. My consumers can make inquiries, check specifications, compare prices, place orders and make payment, all through the Internet, thus making my goods shopping much efficient than the traditional modes.b.Direct selling. Home appliances and electrical goods can be solddirectly, which involves selling to consumers in their homes or workplaces. This approach can fully demonstrate the features of the products and enable direct and one-to-one consultation to prospective buyers.c.Multilevel marketing. MLM has been popular around the would inselling a wide variety of products. Hundreds of downliners ,the commissions can be quite sizable.d.Supermarkets are large stores featuring low prices, self-service andfast moving merchandise such as groceries.2. Could your products be distributed more efficiently and at lower costs?My products could be distributed more efficiently and at lower costs. We’ll represent my goods on the Internet by setting up virtual stores. My consumers can make inquiries, check specifications, compare prices, place orders and make payment, all through the Internet, thus making my goods shopping much efficient than the traditional modes.And home appliances and electrical goods can be sold directly, which involves selling to consumers in their homes or workplaces. This approach can fully demonstrate the features of the products and enable direct and one-to-one consultation to prospective buyers.Also consumers can buy my goods in my supermarket.So my products could be distributed more efficiently and at lower costs.3.Whether the cost of distribution of your products will be affected substantially if price of utilities or transportation go up by a big margin. The cost of distribution of your products will be affected substantially if price of utilities or transportation go up by a big margin. The numerous functions the utilities or transportation perform, physical distributionaccounts for almost 30% of the total costs of marketing, if price of utilities or transportation go up by a big margin, the cost of distribution of your products will be affected substantially .Chapter 5 Promotion1.Describe the promotional mix for your products.Advertising :product advertising and institutional advertising.a.Internet .We’ll represent my goods on the Internet by setting upvirtual stores. My consumers can make inquiries, check specifications, compare prices, place orders and make payment, all through the Internet, thus making my goods shopping much efficient than the traditional modes.b.Newspapers and television. Put my goods’information on thenewspapers .ADs in the newspapers can be clipped and saved,also they are low in cost and can be prepared and placed within minimum time. Televisions can reach a vast captive audience of all types with colorful and eye-catching.c.Outdoor sales promotion. Billboards,posters ,trade show publicity andelectric displays are the major forms of outdoor advertising.2.Estimate the amount of money that will be allocated for promotion during the first year.We will spend 30% of the money on advertisements on the newspapersInternet and televisions. Then 40% of the money will be payed for the sales-promotion, especially outdoor promotion, such as billboards,posters ,trade show publicity and electric displays, to increase customer awareness and the sales of a firm’s product or service. All of the sales promotion can reach a vast captive audience of all types with colorful and eye-catching.Chapter 6 Money and Banking1.I think plastic money is really money. Money is a key element in economic and business activities and has been the theme of many witty remarks. To us, money is nothing but the currency of a country. To economists, money is a subject for study and, for something to be money; it must at least have the following characteristics: portability, divisibility, stability, durability and acceptability.First of all, money must be light in weight and easy to carry. Second, it must be easily divisible into smaller parts with a fixed value for each unit.Third, money must be stable in value, and this is best understood in times of inflation.Fourth, money must be able to stand the wear and tear of repeated transactions during its life in circulation.Last, for money of a country to function at all, it must be made legaltender for that country by its government and be acceptable to the public. As plastic money has all the characteristics of money, tho ugh it’s not made of paper, it still can be caller really money.2.Easy to carry and convenient.Credit card has "VISA" or "MasterCard" logo, in a foreign country can be directly brush calorie of consumption, and a cash or cash will first exchange; In addition, by credit card booking the ticket and hotel, telephone or Internet shopping and rent a car and so on is also very convenient, and might not have the cash benefits -- because credit card in addition to direct the brush has a "preliminary license" function; And there is no no change in embarrassment.Safe, Clean and healthy.As we all know that cash flow is bigger and bigger, coin of bacteria is one can imagine, but in addition to their credit card is a few cashier touched - even if the credit card dirty, still can clean disinfection.Facilitate financialCredit card bill in the future we will receive a paper or electronic mail forms of consumption detailed bill, from the bill, we can clear their own in last month's consumption and expenditure.3. Blind consumptionBrush card not like cash that a piece of a money flower out, a brush, nothing feeling, a few Numbers, lead to blind consumption, spend moneylike waterStolen brushCredit card basically the default password is free credit card consumption, it can easily be lost or stolen in when others stolen brush, cause needless trouble or loss; But in fact the credit card is also by the password can apply for credit card consumption - this is about to see how you manage your credit card.Easy to lose. It is just a small card, and sometimes even if you lost it, you still can’t find the fact after a long time.4. With an increases market share, Hongya cannot only squeeze out the rivals, but also consolidate its own position.1. After increasing modes of payment, the customers of Hongya increased rapidly. Nowadays, people prefer to carry credit cards instead of much money. Since Hongya started accepting different modes of payment, customers believe that their level is high and they attract more purchasers. Especially Hongya accepts buying on credit for the regular customers. So they gained more market share.2. Yes. The new modes of payment have potential risks. They sold commodities on credit. It is possible for them not to collect the account payable from their customers. Some customers may not pay back the money when they are not satisfied with the service or quality of goods. When customers make open account. Hongya should know about theircredit and also make them do some promises.3. I do not think it will be widely adopted in China. First of all, there are some areas which is not developed enough to use credit. There is not enough equipment and some people even do not have all kinds of cards.Chapter 7 Financing1.Without money , Ralph can not buy a much needed pick-up and his financial plan was destroyed. He can not improve the store’s delivery as planed.2.If the bank does not change its decision, Ralph can borrow from his friends or family members. He can also transfer his other expenditures. He can even buy the pock-up through a open account. Take his equipment as collateral to solve the problem.1.Setting up his own manufacturing facilities is more advantages. Now that their business has enlarged and they also have enough capital to set up their own manufacturing factory. They can do it by themselves. It not only makes profits but also produce commodities that meet their demands. No other people know more their garments of their own brands than themselves.2.U sing other investors’ funds as equity is more beneficial to Hongya. Hongya need not pay back the money and the investors also decrease the liabilities and risks of Hongya. If Hongya use bank loans asdebts. It must pay back in the line of credit and also pay back the interests.3.There are two types of loans; secures and unsecured. Hongya can put up collateral to make secures loan. We know that Hongya has had amount assets. Hongya can also make revolving credit agreements. Another option is short term fund raising. This type of loan is at a low interest rate.Chapter 8 Accounting1.I think clients should be punished if they make late payment. But I do not believe the seller can do in this way. First of all, he earns money from his clients. If clients are not satisfied with his behavior. They will choose other partners. For his own sake, he can not do that. If he really takes this measure, there may be more clients not make the payment.In order to make a win-win condition, he should not take this measure. It depends. Clients with long-term relationship should not be punished for late payment by carelessness for the sake of the continual business trade in the future. But clients who make late payments for many times should be punished according to what have been stipulated in the contracts.2.It is a good way to encourage clients to make early payment. This can motivate clients to make payments as soon as possible, consequently, provides ample space for the company’s future development with collected capital.3.We can give some preferential policies to clients if they make earlypayment. For example, we can make a preferential price or give themcommodities free of charge as a reward to encourage early payment. Toensure an early payment, strict and clear stipulation in the contract, suchas the maturity date of LC and clauses on claims for breach of contract, isessential. In addition, maintaining good relationship with clients in dailylife can also facilitate a prompt payment.4Hongya Balance sheetASSETS(RMB) LIABILITIES AND OWNER’S EQUITY(RMB) Current assets Current liabilitiesCash 1,100,000 Accts ¬es payable 1,115,000Acct ¬es receivable 830,000 Accrued wages 378,000 Inventories 2,000,000 Income taxes due 1,387,710Total current assets 3,930,000 Total current liabilities 2,880,710Fixed assets Long-term Liabilities 1,000,000 Furniture 6,420,000 Total long-term liabilities 1,000,000Less: Accumu. Depreciation 6,050,000 Total liabilities 3,880,710 Facilities 6,050,000 Owner equity 11,709,280 Less: Accumu. Depreciation (1,210,000) StockTotal fixed assets 10,618,000Other Assets Total liabilitiesSundry 1,042,000 and owner’s equity 15,590,000 Total other assets 1,042,000Total assets 15,590,000(1) Average inventory=Beginning inventory + Ending inventory／2=1,430,000 + 5,280,000／2=3355000(2)Inventory turnover= cost of goods sold／Average inventory=30,166,000／3,355,000=10 turnsCurrent ratio = current assets／current liabilities=3,930,000／2,880,710=1.36timesQuick ratio= current assets-inventories／current liabilities=3,930,000-2,000,000／2,880,710=0.67 timesR1=负债liabilities／资产assets=3,880,710／11,709,280=0.33Gross profit margin= gross profits／net sales=15,686,000／45,852,300 =34.2%Net profit margin=net income／net sales=6,775,290／45,852,300=14.7% Return on owners’ inv estment=Net income／total owner’s equity=6,775,290／11,709,280=57.9%In other words, it takes Hongya 6.6 days (365/55) on average tocollect its receivables.3. Judging from these figures, we may see that the inventory and accounts receivable turnovers are pretty high, indicating a good and smooth operation in the firm. Net profit margin is comparatively lower.Chapter 9 The Securities Market1.The appropriate investment goal for the six clients should bemaking certain amount profits with the least risk, for I can see from their cases that the original principal is of vital importance for their normal life, consequently, in my opinion, the optimal investment portfolio should be least risky.2.If I were Simon, the portfolio would be suggested asfollows,35-year-old divorced woman: Concerning the two teen sons who may need a lot of money in their growth, I suggest two types of securities in the portfolio—bonds and common stock with almost equal proportion.The couple: Bonds would be more appealing for they have fixed income and may not want to risk a lot, since this kind of investment provide very steady income and have the least risk.The 19-year-old university freshman: He has no other economical sources owing to the lack of parents and has to rely on this sum of money for a long period until he graduates and finds a job to support himself. SoI suggest bonds and preferred stock in his portfolio, for both of them are of high safety and steady income.The single woman: She has not got married yet and thus have too less worries than the other five people.Chapter 10 Risk Management and Insurance1.The major types of risk faced by Global Info are natural disasters,such as earthquake, typhoon and storms. Besides, fire, theft, explosion and other artificial disasters are also big risk.2. Insurance can be purchased to protect the company from damage orloss of their property. To be more specific, fire insurance cover losses suffered by fire and it can add a rider to the policy, extending the coverage for losses such as windstorms, explosion, riot and fire.3.It should have bought fire insurance and business interruptioninsurance. There may be a lot of electronic equipments in Global Info for online advice applications, thus it is susceptible to fire caused by such kind of facilities. The company should appropriate a certain portion of money to insure it against potential risks for the sake of avoidance of catastrophic losses.1.Risk means uncertainty about the future and is unavoidable to all businesses. The possibility of risk, however small it may seem, indeed exist and can’t be removed thoroughly. So from this sense we may see that the indispensability of insurance.However, due to the fact that the premium exceeded all the compensation and Hongya has always done a good job in disaster-prevention measures, the company can buy less insurance in the future, deducting unnecessary insurances and readjust the structure of insurance concerning the accidents in recent years, or it can buy more cost-saving insurance with its own reality considered.2. It can buy group life insurance, which covers all individuals in a business firm. In addition, it can also set up relative training sessions to the staff that will frequently go out on business, informing them of self-protective methods and strengthening their awareness of safety. Purchase general liability, which protects policyholders against financial risks involving personal, professional, product.。
