Post on 28-Dec-2015
HOW WILL YOU
Ma ShuangCollege of Comprehensive Foundation Studies
Liaoning University
Background Knowledge 1
• Jeff Skilling (Malcolm Salter, 02.04.09, 04:26 PM EST )
Jeffrey Skilling, the former chief executive officer of Enron, continues to teach us how not to behave.
Jeffrey Keith "Jeff" Skilling (born November 25, 1953) was
the former president of Enron Corporation, headquartered in
Houston, Texas. In 2006 he was convicted of multiple federal
felony[ 重罪 ]charges relating to Enron's financial collapse,
including the conviction for fraud, conspiracy to commit fraud
and insider trading, and is currently serving a 24-year, four –
month prison sentence at the Federal Correctional Institution
in Englewood, Colorado.
December 2011 Ma Shuang 2
Background Knowledge 2
• Enron scandal Enron Corporation was an American energy, commodities, and services
company based in Houston, Texas. Before its bankruptcy on December 2, 2001, Enron employed approximately 22,000 staff and was one of the world's leading electricity, natural gas, communications, and pulp and paper companies, with claimed revenues of nearly $101 billion in 2000.Fortune named Enron "America's Most Innovative Company" for six consecutive years. At the end of 2001, it was revealed that its reported financial condition was sustained substantially by institutionalized, systematic, and creatively planned accounting fraud, known as the "Enron scandal". Enron has since become a popular symbol of willful corporate fraud and corruption. The scandal also brought into question the accounting practices and activities of many corporations throughout the United States and was a factor in the creation of the Sarba-
nes–Oxley Act of 2002. The scandal also affected the wider business world
by causing the dissolution of the Arthur Andersen accounting
firm. December 2011 Ma Shuang
3
Background Knowledge 3
• Frederick Herzberg (弗雷德里克·赫茨伯格 )
Frederick Irving Herzberg (1923 – 2000) born in Massachusetts, was an
American psychologist who became one of the most influential names in
business management. He is most famous for introducing job enrichment and
the Motivator-Hygiene theory. His 1968 publication "One More Time, How Do
You Motivate Employees?" had sold 1.2 million reprints by 1987 and was the
most requested article from the Harvard Business Review.
Herzberg proposed the Motivation-Hygiene Theory (" 激励因素— 保健因素“理论), also known as the Two factor theory (双因素理论 )(1959) of job satisfaction.
December 2011 Ma Shuang 4
Background Knowledge 4
• Two Factor Theory : “ The Dual Structure Theory” ( 双因素理论)
According to his theory, people are influenced by two sets of factors:
December 2011 Ma Shuang 5
Herzberg proposed several key findings as a result of this identification.
• People are made dissatisfied by a bad environment, but they are seldom made satisfied by a good environment.
• The prevention of dissatisfaction is just as important as encouragement of motivator satisfaction.
• Hygiene factors operate independently of motivation factors. An individual can be highly motivated in his work and be dissatisfied with his work environment.
• All hygiene factors are equally important, although their frequency of occurrence differs considerably.
• Hygiene improvements have short-term effects. Any improvements result in a short-term removal of, or prevention of, dissatisfaction.
• Hygiene needs are cyclical (循环的) in nature and come back to a starting point. This leads to the "What have you done for me lately?" syndrome.
• Hygiene needs have an escalating zero point and no final answer.
December 2011 Ma Shuang 6
Terms and Expressions 1
• Activity-based costing( 作业成本法 )Activity-based costing (ABC) is a special costing model that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead ,经常开支 ) into direct costs compared to conventional costing models.
• Balanced scorecards (平衡记分卡) BSC is a strategic performance management tool - a semi-standard structured report, supported by proven design methods and automation tools, that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions
• Four Ps (4P)They are elements of marketing mix: product, price, promotion & place.
• Five Forces (五力 )Five forces analysis is a framework for industry analysis and business strategy development formed by Michael E. Porter
December 2011 Ma Shuang 7
• Five Forces
Ma Shuang8
Terms and Expressions 2
Terms and Expressions 3
• marginal costs(Economics) The increase in total cost of production as a result of producing one more unit of output; since certain overhead costs are fixed, the marginal cost is almost always less than the total per-unit cost of production averaged over all units produced.
• work one’s tail off = work (one's) ass off; work (one's) buns off; work (one's) butt off
to work very hard; to work excessively or to the point of exhaustion
c.f.
laugh one’s tail off
Application of Tools of Cooperation
Members agree on what they want from their participation in the enterprise
Mem
ber
s a
gre
e o
n w
hat
act
ion
s w
ill
pro
du
ce
the
des
ired
res
ult
s
Little agreement in this quadrant
December 2011 Ma Shuang 10
Many Thanks