工业工程成本管理英文(专业英语Day220企业使用老旧设备所耗成本通常隐而未见)
工业工程成本管理英文(专业英语Day220企业使用老旧设备所耗成本通常隐而未见)的确,在会计账簿上,老旧的工厂或机器可能非常赚钱,因为折旧已经摊提完毕,账面上看起来,似乎不必花费任何运营成本。Indeed on the books the obsolete plant or machine may look very profitable; for it has been written down to zero so that it looks as if running it involved no cost at all. 许多公司都不清楚什么时候应该停止翻修旧工厂,开始建造新工厂,什么时候应该更换机器和工具,什么时候应该盖新的办公大楼。The costs of using obsolete facilities are usually hidden. 使用落伍的老旧设备所耗费的成本通常隐而未见。
Equally important is good facilities planning. And it is even rarer.
同样重要、但更加少见的是良好的设备规划。
Few industrial companies know when to stop patching up an old plant and start building a new one when to replace machines and tools when to build new office building.
许多公司都不清楚什么时候应该停止翻修旧工厂,开始建造新工厂,什么时候应该更换机器和工具,什么时候应该盖新的办公大楼。
The costs of using obsolete facilities are usually hidden.
使用落伍的老旧设备所耗费的成本通常隐而未见。
Indeed on the books the obsolete plant or machine may look very profitable; for it has been written down to zero so that it looks as if running it involved no cost at all.
的确,在会计账簿上,老旧的工厂或机器可能非常赚钱,因为折旧已经摊提完毕,账面上看起来,似乎不必花费任何运营成本。
Most managers know of course that this is pure fallacy; but it is not easy to free ourselves completely from the spell of arithmetical sleight of hand.
但是大多数管理者都知道这是不对的,要完全不受数字的蛊惑,其实并不容易。
REFERENCE:- equally important 同样重要
- good facilities planning 良好的设备规划
- rare 少见的,稀有的
- patch up 翻修,修补
- plant 工厂
- replace 更换
- office building 办公大楼
- cost 成本
- obsolete facilities 过时的设备
- hidden 隐而未见的
- indeed 的确
- on the books 在会计账簿上
- profitable 有利可图的
- looks as if 看起来似乎
- run 运营
- involve 花费
- manager 管理者
- pure fallacy 纯粹的谬论
- free 摆脱
- completely 完全
- spell 咒语,魔咒
- arithmetical 数字的
- sleight of hand 蛊惑,把戏,花招
本文内容来源参考书籍《管理的实践》
The Practice of Management
Peter F. Drucker
* 本书为第一部从实际执行层面立论的管理学书籍,第一部兼顾管理现有企业和创新未来企业的著作