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Семь заповедей бизнесмена





Давать обещания и не выполнять их стало у нас просто нормой жизни. В этой связи полезно вспомнить 1912 год, когда российскими предпринимателями было выработано семь основных принципов ведения дел:

Первый принцип – «Уважай власть». Власть – необходимое условие для эффективного ведения дел. Во всём должен быть порядок. В связи с этим проявляй уважение к блюстителям порядка в узаконенных эшелонах власти.

Второй принцип – «Будь честен и правдив». Это – фундамент предпринимательства, предпосылка здоровой прибыли и нормальных отношений в делах. Российский предприниматель должен быть безупречным носителем добродетелей, честности и правдивости.

Третий принцип – «Уважай право частной собственности». Свободное предпринимательство – основа благополучия государства. Российский предприниматель обязан в поте лица своего трудиться на благо своей отчизны. Такое рвение можно проявить только при опоре на частную собственность.

Четвертый принцип – «Люби и уважай человека». Любовь и уважение к человеку труда со стороны предпринимателя порождает ответную любовь и уважение. В таких условиях возникает гармония интересов, что создаёт атмосферу для развития у людей самых разнообразных способностей, побуждает их проявлять себя во всём блеске.



Пятый принцип – «Будь верен своему слову». Успех в деле во многом зависит от того, в какой степени окружающие доверяют тебе.

Шестой принцип – «Живи по средствам». Не зарывайся. Выбирай дело по плечу. Всегда оценивай свои возможности. Действуй сообразно своим средствам.

Седьмой принцип – «Будь целеустремленным». Всегда имей перед собой ясную цель. Предпринимателю такая цель нужна как воздух. Не отвлекайся на другие цели. Служение двум господам противоестественно. В стремлении достичь своей заветной цели не переходи грани дозволенного. Никакая цель не может затмить моральные ценности.

LISTENING

 

You will hear part of an interview with Steve Moody, the manager of the Marks & Spencer store in Cambridge, England. What do you know about Marks & Spencer? What do they sell?

 

A. Listen to Part One, in which Steve Moody describes the role and responsibility of a store manager. Which of the following tasks is he responsible for?

1) designing the store and its layout

2) displaying the merchandise

3) employing the sales staff



4) insuring the safety of staff and customers

5) establishing the company’s principles

6) getting commitment from the staff

7) increasing profits

8) maintaining a pleasant working environment

9) motivating staff

10) organizing the day-to day logistics

11) pricing the merchandise

12) running 40 out of 280 stores

13) selecting the merchandise

14) supervising the day-to-day running of the store

15) training staff

 

B. Listen to Part Two, and answer these questions:

1. Why are Marks & Spencer’s store managers limited in giving accountability to their staff and delegating responsibility?

2. What do they concentrate on instead?

 

C. Listen to Part Three, and answer the following questions:

1. Steve Moody mentions two kinds of regular meetings. The first is weekly meetings for management and supervisory staff. What is the second kind of meetings called?

2. Who attends them?

3. What are they designed to achieve?

4. What kind of problems cannot be dealt with by meetings?

5. How are such problems dealt with?

 

SPEAKING

 

A.

As the President of the company you would like to know about the results of negotiations with distributors held by your executive manager.You would like to know the answers to the following questions:

– Do the sales depend on the distributors?

– Have the company signed a new contract with the distributors or amended the existing one?

– Were negotiations tough?

– How long did it take to make any solutions?

– Does your manager consider the improvement of sales possible?

You may use the dialogue below as a model.

Janet: Were you able to work everything out with our distributors? Did you get the reason of our poor sales performance?
David: All in all, it went pretty well. We had an in-depth discussion about the importance of working hand in hand. Since our success hinges on their efforts to push our products, we renegotiated our contract. After a lot of give-and-take, and back-and-forth, we reached an agreement. It only took an hour or so to thrash it all out and while there are still some loose ends, I think it’ll work out in the long run.
Janet: They certainly do know the ins and outs of distribution. It sounds like all systems will work.
David: Everything should run smoothly now. I predict that sales will pick up in a month.

B.

Summarizethe information of the Unit to be ready to speak on Management. Use the following prompts as a plan.

– definition of management;

– the four functions of management;

– the four kinds of resources;

– management objectives;

– changing environment;

– managerial skills;

– information processing;

– decision-making.

C.

Dwell on the following issues:

After acquiring information from the unit do you think you have the right skills to be a manager?



Would you be able, for example, to set objectives, motivate and coordinate the staff, and manage a department store, or a computer manufacturer?

 

VOCABULARY

 

authority n – власть, полномочие, сфера компетенции; авторитет; орган управления

~ to sign – право подписи

the ~ies – власти

authoritative adj – авторитетный, властный

authorize v – уполномочивать, поручать, санкционировать

~d agent – уполномоченный агент

~ capital – уставный капитал

decide v – решать(ся), принимать решение

~ against (in favour of) sb – выносить решение против (в пользу ) кого-л.

~ on a question – принимать решение по вопросу

decision n – решение, заключение, приговор

come to, arrive at a ~ – принять решение

decisive adj – решающий, решительный, убедительный

division of work -разделение труда

manage v – управлять, заведовать, стоять во главе; уметь обращаться (с чем-л.); справляться, ухитряться

~ing director – директор-распорядитель

~ed exchange rate – регулируемые валютные курсы

manager n – управляющий, заведующий; хозяин; импресарио

assistant ~ – помощник заведующего

general ~ – главный управляющий

management n – управление, заведование; правление, администрация, дирекция; умение справляться (с работой)

manageable adj – поддающийся управлению, выполнимый

managerialadj – директорский, относящийся к управлению, организационный, управленческий

operativen – рабочий, производственный персонал

perform v – выполнять, исполнять, совершать

~ a contract – исполнить договор

~ an obligation – выполнить обязательство

~ a test – производить испытание

performance n – исполнение, выполнение; характеристика, эксплуатационные качества (машины)

performer n – исполнитель

responsibilityn - ответственность, обязанность

set v – ставить, помещать, располагать; устанавливать, назначать; пускать, приводить (в ход, в действие)

~ someone a term – назначить срок кому-н.

~ the seal – поставить печать

~ going – пустить в ход

~ in order (to rights) – приводить в порядок

~ up a business – основать дело, открыть собственное дело

~ value upon sth – придавать значение чему-л.

setting n – окружающая обстановка; регулирование, установка

setupn – организация, устройство

skill n – квалификация, умение

 

GLOSSARY

 

· Management is a set of activities designed to achieve an organization’s objectives by using its resources effectively and efficiently in a changing environment.

· Operativesare people who work directly on a job or task and have no responsibility for overseeing the work of the others.

· Managers are individuals who initiate and oversee new projects, make decisions about the use of the organization’s resources, and are concerned with planning, organizing, leading, and controlling the organization’s activities so as to reach its objectives.

· Managerial functions areplanning, organizing, leading and controlling

· Level of managementis determined bythe managers’position within the organization. We commonly categorize managers as being in lower, middle, or upper levels of management.

· Upper managers make decisions about the overall performance and direction of the organization.

· Middle managers receive broad statements of strategy and policy from upper-level managers and develop specific objectives and plans.

· Lower or first-line managersare those concerned with the direct production of items or delivery of services.


ACCOUNTING

DISCOVERING CONNECTIONS

1. Do you know what accounting is?

2. What is the view on accountancy as a job in your country? How important is accountancy for running business?

3. What particular skills do you think an accountant needs? Do you possess the skills like that?

4. Do you find this job prestigious or do you think it is rather boring to deal with figures.

 

READING

 

Text 1

The author organizes the following reading by showing the difference between bookkeeping and accounting. As you read, focus on this point and pay attention to the functions of accounting.

What is Accounting?

Accounting is the process by which the profitability and solvency of the company can be measured. It also provides information needed as a basis for making decisions, that will enable management to guide the company on a profitable and solvent course.

The range of those who use accounting information is not limited by businesses only. It also includes:

Individuals. People use accounting information in day-to-day affairs to manage their bank accounts, to evaluate job prospects, to make investments, and to decide whether to rent or to buy a house.

Investors and Creditors. Investors provide the money that businesses need to begin operations. To decide whether to help start a new venture, potential investors evaluate what income they can reasonably expect on their investment.

Government Regulatory Agencies base their regulatory activity on the accounting information they receive from firms.

Taxing Authorities. Local, state, and federal governments levy taxes on individuals and businesses using the accounting information they present.

Non-profit Organisations such as churches, most hospitals, government agencies, and colleges, which operate for purposes other than to earn a profit – use accounting information in much the same way that profit-oriented businesses do.

The methods used by a business to keep records of its financial activities and to summarize these activities in periodic accounting reports comprise the accounting system.

The first function of an accounting system is creating information, that is a systematic record of the daily business activity. It is carried out by means of recording, classifying and summarizing information.

The second function of an accounting system is communicating the summarizedinformation to interested parties.

The third function is interpreting the accounting information as it relates to specific business decisions.

In accounting, business activities are associated with transactions. A transaction occurs whenever the firm enters into a legal contract for the acquisition of means of production or the sale of goods and services.

Transactions between the firm and its markets - both its supply markets and its selling markets – are defined as “external transactions”.Transactions within the firm, consisting of the exchanges which occur between the various departments are defined as “internal transactions”. The totality of “internal transactions” forms the subject matter of cost or managerial accounting. The main task of managerial accounting ispreparing budgets and other financial reports necessary for management. Cost accounting deals with working out the unit cost of products, including materials, labour and all other expenses. Other types of accounting are tax accounting and creative accounting. Tax accounting is used for calculating an individual's or a company's liability for tax. Creative accounting uses all available accounting procedures and tricks, to disguise the true financial position of a company.

Persons with little knowledge of accounting may fail to understand the difference between accounting and bookkeeping.

Bookkeeping means the recording of transactions, the record-making phase of accounting. The recording of transactions tends to be mechanical and repetitive, it is only a small part of the field of accounting and probably the simplest.

Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions. A person might become a reasonable proficient bookkeeper in a few weeks or months, however, to become a professional accountant requires several years of study and experience.

 

Vocabulary Focus

 

Ex. 1. Study the difference between the following synonyms. Then use them in the sentences that follow.

Evaluate. If you evaluate something you decide on its significance, value, or quality after carefully studying its good and bad features.

Estimate. If you estimate an amount or quality you calculate it approximately, you make judgment about it based on the available evidence.

Appreciate. If you appreciate something, for example a piece of music or good food, you recognize and understand the good qualities or features that it has and like or admire it because of them.

 

a. They meet monthly to discuss policy and ... the current political situation.

b. They really ... the peace and quiet of rural Wales.

c. The hurricane caused damage ... at 300 mln pounds.

d. How would you ... our chances?

e. He is the kind of individual that's very hard to ... .

f. The lawyers ... the property at 90 thousand pounds.

g. The builder ... the cost of repairing of roof at 600 pounds.

h. It can explain why actual costs varied from cost... .

i. I would ... the size of the garden at 1000 square metres.

Ex. 2.Choose the right definition from column B to the words and expressions from column A.

A B
1) bookkeeping a) calculating an individual's or a company's liability for tax
2) accounting b) writing down the details of transactions (debits and credits)
3) managerial accounting c) keeping financial records, recording income and expenditure, valuing assets and liabilities, and so on
4) cost accounting d) preparing budgets and other financial reports necessary for management
5) tax accounting e) inspection and evaluation of accounts by a second set of accountants
6) auditing f) using all available accounting procedures and tricks, to disguise the true financial position of a company
7) creative accounting g) working out the unit cost of products, including materials, labour and all other expenses

 

Ex. 3. Choose the right variant from the words given below.

The purpose of ________ is to provide financial information about the economic entity. 2. The _________ of creating accounting information are recording, classifying and summarizing. 3. Financial information provided by an accountant is needed by managerial ________ ________ to help them plan the company’s activities. 4. The purpose of each business to earn ________. 5. Every economic entity should stay _______, that is to have sufficient cash to play debts. 6. The company that is unable to meet its obligations is called _______ . 7. To meet _______ of our society we need some knowledge of accounting.

 

Words for reference: challenge; insolvent; profit; makers; solvent; decision; means; accounting.

Ex. 4. Find the sentences with the following expressions in the text and translate them into Russian.

Managerial accounting, external transaction, taxing authorities, levy taxes (on), legal contract, non-profit organisations, financial statement, audit, cost accounting, creative accounting, bookkeeping.

 

Comprehension

 

Ex. 1. Answer the questions.

1. What is the definition of accounting?

2. What information does accounting provide business entities with?

3. Who are the users of accounting information? Why do they need it?

4. What are the functions of accounting??

5. What means are used for creating information?

6. What are business activities in accounting associated with?

7. What is the difference between external and internal transactions?

8. What are the subjects of managerial, cost, tax and creative accounting?

9. What is the difference between accounting and bookkeeping?

 

Text 2

As you read the text, focus on the main types of financial statements.

 








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