Measuring performance 评估绩效

词汇准备

company performance 公司绩效

performance evaluation 绩效评估

annual report 年度报告

pre-tax profits 税前利润

supermarket chain 连锁超市

breakdown 无亏损

volatile 可变化的，不稳定的

graph 图表

bar-chart 拄形图

annual report 年度报告

strike action 罢工行动

exchange rate 汇率

disposal 出售

deliver 实现

balance sheet 资产负债表

cash management 现金管理

net cash 净现金收入

exceptional items 非常项目

operating margins经营利润

cost-cutting measures 降低成本的措施

resource efficiency programme 资源增效计划

sales volume 销售量

trading volume 贸易额

turnover 营业额

restructure 结构重组

asset 资产

streamline 使…有效率

cash surplus 现金盈余

organizational changes 公司结构变化

cost-cutting measures 降低成本的措施

transformation programme 改革

PLC: public limited company 的缩写

Net profit 净利润

Earnings per share 每股收益

Dividend per share 每股分红

Speaking

口语练习

what information is used to measure the performance of a company?

Where you can find this information?

需要利用那些信息来评估公司的绩效？从那里可以得到这些信息？

参考词汇和表达

the company is committed to a performance management culture 公司致力于绩效管理文化

performance evaluation 绩效评估

performance appraisal system 绩效评估体系

track performance of the company 跟踪公司的绩效

a new benchmark suite 一套新饿（评估）标准

standardized benchmarks to measure the performance of the company 用规范的标准来评估公司的绩效

the company’s annual report 公司的年度报告

the company’s data put into charts and graphs 用图表显示公司数据

key performance indications include: profits, turnover, share price, sales volume, dividend, etc.

衡量绩效的主要指标包括：利润，营业额，股价，销售量，红利等

1. 关于股票跌涨的常用表达有：

shoot up 猛涨

shares peak at 股价达到高点

the price collapses 股价崩盘

the price falls/goes down 股票下跌

shares recover 股价回升

go into steady decline 股价稳步下跌

share price is marginally up 股价微升

share are up slightly by 1.3 pence 股票上升1.3便士

Annual reports 年度报告

Speaking: which company has the best results? Which has the worst?

比较上述哪家公司的绩效最好？那家最差？

参考答案

The company with the best results is C. Company B made steady progress only. Companies A and D both had disappointing years.

For D, trading profit fell by 7%; however, as the company was able to spend ￡ 4.8 on an acquisition, we assume profits were still reasonable. On the other hand, A made losses that were only almost balanced by gains from cost savings. Therefore, A seems to have the worst results.

口语练习

Work in pairs. Your company has a large cash surplus and wants to invest in shares. Loot at the information about Ramsden

Breweries plc and Bute Chemicals plc. Which company would you invest in?

你的公司拥有大量的盈余现金，想投资股票。看下列两家上市公司：拉姆斯登啤酒有限公司和比特化工股份有限公司的相关情况，你打算投资

那家公司？

参考词汇和表达：

factors to consider when making investment options 选择投资时需要考虑的因素

yield the desired level of profits 到达预期利润水平

with limited export performance 出口业绩有限

smaller scale industry adds to the flexibility 规模小的企业更有灵活性

an industry with clear growth potential, particularly in export markets明显有发展潜力的工业，特别是在出口市场上。

the restructuring programme would deliver the company’s performance improvement 重组计划将提高该公司的绩效

the consolidation strategy increase its investment and bring in greater operating margins.合并策略将增加其实投资，带来更大的经营利润

写作训练

Write a 120-140 word report comparing the two companies and recommending the most suitable investment. Before you write,

think carefully about the following.

How many parts will the report have?

What heading will each part have?

What information will each part contain?

写一份120-140字的报告，对上述两家公司进行比较，并推荐最适合投资的一家公司。写之前，先考虑以下各点。

报告应该又几个部分组成

各个部分的标题是什么

各个部分应该包含那些信息

参考例文

Ramsden Breweries and Bute Chemicals: investment potential.

Introduction

This report aims to assess which company, either Ramsden Breweries or Bute Chemicals, this company should invest in.

Ramsden

The company had mixed results last year, although turnover increased by approximately 25%, net profit rose by less than 4%, however, restructuring may be to eliminate these inefficiencies and expected growth in the drinks industry suggests opportunities for increased profits.

Bute

Results were disappointed, with turnover and profit both falling slightly. Nevertheless, the company managed to increase its dividend to shareholders. The rumoured merger seems likely to push up the share price considerably.

Conclusion

Despite the merger rumours, any investment in Bute Chemicals would involve a risk. Ramsden, on the other hand, despite its present inefficiency, is still profitable and has definite potentials for further growth.

Recommendation

We would recommend investment in Ramsden Breweries.