Пиши Дома Нужные Работы

Обратная связь

Ex.1 Match up the following words and definitions.

1 1. consultant 2 2. crisis 3 3. innovation 4 4. objective (noun) 5 5. promotion 6 6. public sector 7 7. strategy 8 8. subordinate 9 9. integrating 10 10. attain 11 11. staff 12 12.customer 13 13. supply 14 14. distribute A a plan for achieving success В a new idea or method С a person with a less important position in an organization D a person who provides expert advice to a company E a situation of danger or difficulty F something you plan to do or achieve G the section of the economy under government control H to make available for use; I to achieve or accomplish (a task, goal, aim, etc)   J a person who uses goods or services   K a group of people employed by a company,   L motivating and communicating M when someone is raised to a higher or more important position N to supply (goods) to retailers


Ex.2 The text contains a number of common verb-noun combinations. Use the word combinations in the box to complete the sentences below.


allocate resources deal with crises make decisions perform tasks measure performance set objectives supervise subordinates

1 After an organization has _________ _________, it has to make sure that it achieves them.

2 Managers have to find the best way to ___________ all the human, physical and capital _________ available to them.

3 Some people __________ ________ better on their own while others work better in teams.

4 Managers __________ the work of their _________ and try to develop their abilities.

5 Managers ___________ the _______ of their staff to see whether they are reaching their targets.

6 Top managers have to be prepared to _____ ______ ________

if they occur and then have to _________ quick _________.


Ex.3 Summarizing the information from the text, complete the following sentences

1. Setting objectives involves _____________.

2. Organizing function includes ______________.

3. Communicating objectives to the people, managers ___________.

4. Measuring the performance of the staff means ____________.

5. Developing people, managers develop _____________.

6. Excellent managers are quite rare because ______________.


Ex.C Tape script

I am pleased to say the parent company has continued its excellent performance. We are changing, growing and doing well at a difficult time for the industry. Turnover was ?57.2 million, an increase of I5% on last year, and net profit rose by 5% to ?6.4 million.

We arc a highly competitive business. We have increased our market share to 20%. Consequently, our share price has risen and is now at an all-time high of ?9.6.

Increased production and strong demand have had a positive effect on our cash flow, so we are able to finance a number of new projects. We have successfully moved to our new head office in central London. We are now planning to start full production at the recently opened Spanish subsidiary in October.

Finally, thanks once again to our loyal and dedicated workforce. Our employees will always be our most valuable asset.

CD1.18 Tape script

I: Can you tell us about your company?

SB: Nature's Way Foods is a food-manufacturing company based on the south coast of England. We put chilled product, the majority of which is lettuce and fruit, into various types of packaging for the major retailers and various food-service companies in the UK. Examples of retailers would be Tesco\ Morrison's and Waitrose, and in terms of food-service companies, our biggest customer is McDonald's, which I'm sure most of you will be familiar with.



1: What are the reasons for the company's success?

SB: There are various reasons for the company's success. I think one of the major ones is the markets in which we operate. There are some, what we call 'big marketing themes; which are: health, convenience, sustainability and indulgence. We think the products we produce in both leaf and fruit a lot of those themes. So a majority of the UK population have a desire to eat healthy products. They tend to be what we call 'time-poor', i.e. they haven't got much time in their lives for creating great food, so they want to be able to buy a convenient product of good, healthy food.

There was also a theme for sustainability, so people want to feel like they are contributing towards a sustainable world, and a lot of our product has a fairly low level we call food miles and therefore is fairly sustainable.

Some of our products also have a fairly indulgent feel, so the UK population, has a habit of wanting to be indulgent at certain times.

So they might diet on a Monday to Friday, but when it gets to Friday night, they will have several pieces of cake and maybe a few drinks. I think the other reason for our success is the way we run our business. We arc a high-volume business, so we're producing hundreds of millions of units, so we need to be very efficient in the way we produce them. So we've invested heavily as a business in systems and processes, to make sure we are very efficient in the manner in which we produce

the products for our customers.



1: When running a company, what have you enjoyed most and least?

SB: I think most is achieving what you set out to achieve. So when you're running a company, one of your key objectives, or key roles, is to set the strategy for the company, and then make sure the building blocks arc in place to achieve that strategy. And that l find very satisfying – to set a clear goal for the business and then watch the business, and help the business go and achieve that goal.

I think the other thing which I find very satisfying is creating a team ethic and watching the people grow, and watching people develop and work towards the goals that you set as a business, and work as a team and get enjoyment out of that, and develop as people and as businesspeople within the organization.

I : And least?

SB: I think least is probably the relentlessness of the role as a chief executive. You're never actually off duty, and a business like ours, which is a food-manufacturing company, it's running 364 days a year, so there's always something to be responsible for and something that's happening within your organization. So I think that can be quite tiring. And also, the other thing that sometimes can be wearing, is it is quite a lonely life. You know, you have to make decisions, sometimes you can't talk to other people about them, and they have to be your decisions.



I : What lessons have you learned from the companies you’ve worked for?

SB: I've learned a lot of lessons from the companies I've worked for. I think the key thing is that you have to make sure your people in the organization are engaged with the organization and have a clear understanding of what that organization is trying to achieve. If you can get that clarity of direction and enthusiasm from the people within the organization, then that will help move the business forward in itself.

Unit III Accounting and auditing

Accounting and accountancy

A. Accounting

■ Accounting involves recording and summarizing an organization’s transactions or business deals, such as purchases and sales, and reporting them in the form of financial statements. In many countries, the accounting or accountancy profession has professional organizations which operate their own training and examination systems, and make technical and ethical rules: these relate to accepted ways of doing things.

■ Bookkeeping is the day-to-day recording of transactions.

■ Financial accounting includes bookkeeping, and preparing financial statements for shareholders and creditors (people or organizations who have lent money to a company).

■ Management accounting involves the use of accounting data by managers, for making plans and decisions.


B. Auditing

Auditing means examining a company’s systems of control and the accuracy or exactness of its records, looking for errors or possible fraud: where the company may have deliberately given false information.

■ An internal audit is carried out by a company’s own accountants or internal auditors.

■ An external audit is done by independent auditors: auditors who are not employees of the company.

The external audit examines the truth and fairness of financial statements. It tries to prevent what is called ‘creative accounting’, which means recording transactions and values in a way that produces a false result - usually an artificially high profit.

There is always more than one way of presenting accounts. The accounts of British companies have to give a true and fair view of their financial situation. This means that the financial statements must give a correct and reasonable picture of the company’s current condition.

C. Laws, rules and standards

In most continental European countries, and in Japan, there are laws relating to accounting, established by the government. In the US, companies whose stocks are traded on public stock exchanges have to follow rules set by the Securities and Exchange Commission (SEC), a government agency. In Britain, the rules, which are called standards, have been established by independent organizations such as the Accounting Standards Board (ASB), and by the accountancy profession itself. Companies are expected to apply or use these standards in their annual accounts in order to give a true and fair view.

Companies in most English-speaking countries are largely funded by shareholders, both individuals and financial institutions. In these countries, the financial statements are prepared for shareholders. However, in many continental European countries businesses are largely funded by banks, so accounting and financial statements are prepared for creditors and the tax authorities.


Ex.1.1. What type of work does each person do, and what is the name of each job? Look at texts A and B to help you.

1. I record all the purchases and sales made by this department.

2. This month, I’m examining the accounts of a large manufacturing company.

3. I analyze the sales figures from the different departments and make decisions about our future activities.

4. I am responsible for preparing our annual balance sheet.

5. When the accounts are complete, I check them before they are presented to the external auditors.


Ex.1.2. Match the two parts of the sentences. Look at text С to help you.

1 In Britain

2 In most of continental Europe and Japan

3 In the USA

4 In Britain and the USA

5 In much of continental Europe


a) accounting rules are established by a government agency,

b) companies are mainly funded by shareholders or stockholders,

c) accounting rules are set by an independent organization,

d) the major source of corporate finance is banks,

e) accounting rules are set by the government.


Ex.1.3.Find verbs in texts A, В and С that can be used to make word combinations with the nouns below.

1. An audit 3.Rules

2. Standards 4.Transactions


Over to you

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