时间：2019-02-05 05:11:47 来源：天一资源网 本文已影响 人
Subject:Presentations on changes to insurance
To offer you better health insurance, we has recently changed our insurance company. A
representative from the insurance company is visiting to present the new policy in the meeting room. His presentation will begin at 8 am next Tuesday.
Just in time inventaory system Semi-finished goods
Have sth. In stock
We have a large quantity of TV sets in stock.
Supply sth from stock
Wer can supply your requirements from stock.
Invest in stock
Trade with sb.
Trade in sth. Electronic/ electric goods
Trade sth for sth.
The Sales of Men’s leather shoes reach…
Many households replace electric fans with air conditioners.
An Eighteen-year- old person Can sign a contract.
Be able to do
Be in a position to do
As soon as We are in ap position to supply new materials, we’ll call you.
You are office supervisor of a large company. Your company has installed a large number of photocopies in its offices. This has facilitated the duplication of documents. However, you have found that quite a few employees use the machines for personal documents. Also, because many people don’t know how to operate the photocopiers properly, breakdowns and waste of photocopying paper are on the rise . Write a memo to all office clerks establishing a clear policy concerning the use of photocopies in your company’s office.
--Recommendations seek agreement to a specific plan of action
--Requests for action seek information or specific action from management,other departments,or outside agencies
Imagine yourself as the top Human Resources Manager at a P&G location that does not have an in-house exercise facility.Your research has convinced you the company should invest in such a facility and you want to write a recommendation to that effect.
The target reader for your recommendation is the Senior Vice-President for your function.She is not a on a fitness program herself and will be skeptical that such a facility is needed.She is under pressure to cut SR&A expenses and is already having to make tough choices among proposals more closely linked to the business.
Your memo will have to convince her that an exercise facility is a sound business proposition,not a frill.Make sure your memo includes the following information:
1.An exercise facility would save the Company money because of reduced absenteeism--fit people are less likely to get sick.
2.Space is available but $300,000 would be needed to install locker rooms and make it suitable for a fitness center.Equipment would be an additional $150,000.
3.Staffing would be an issue.No current employees are qualified to run such a facility
4.Installing a facility would be a sign the Company cares about the well-being of its people.
Subject: IN-HOUSE EXERCISE FACILITY
This recommends that we install an in-house exercise facility to help cut health-care costs by an estimated 20-25%.Costs for remodeling and equipment will be $450,000,which will be paid out in 26 months based on
rojected savings in health care costs.
Health care costs are growing at 18% a year,faster than any other component of SR&A expenses.Various benefit changes in recent years have curbed costs by 4-5% but more needs to be done.
BASIS FOR RECOMMENDATION
1.Companies with in-house exercise facilities report savings of 20-25% in health care costs.This is based on the reports published by the President's Council on Physical Fitness and the National Association for Fitness in industry.
2.The capital expenses of $450,000 will be paid out in 26 months.Health care costs last fiscal year was $930,000.If we can save 22% of that per year,the facility will pay out in 26 months.
3.Having an in-house facility will help corporate goodwill.Companies with facilities report increases in employee morale because the facility is a sign the company cares about the well-being of its people.The facility will also be an asset in recruiting because it shows we are a progressive company,in tune with the times.
Subject: Results of test designed to reduce dust levels at the
This memo reports the results of the results of an experimental test conducted at the Sacramento oat cereal production plant on January 18,2004.The test was conducted to evaluate the effect of adding water to the cereal recipe on the dust level in the plant.The trial was inconclusive.Follow-up tests are being conducted
The dust level at the Sacramento facility exceeds Company standards by 25% and represents a potential problem for oat cereal expansion plans.We hypothesized that using additional moisture in the cereal recipe would prevent a significant amount of oat dust from entering the plant's atmosphere.
We added 10 gallons of water into the regular recipe in the oat cereal mixer and monitored the effect on dust for 2 hours.Prior to this run,we monitored the control recipe for 2 hours.
We collected dust samples every fifteen for evaluation.
We also collected a drum of moistened recipe with an average moisture of 22% and one of our current recipe with an average moisture of 15%.These drums will be used for storage stability tests.
CONCLUSION:The test was inconclusive.We need to conduct further tests to reduce undesirable dust levels in the Sacramento plant.
1.Both products had comparably high dust levels.
At Cenco moisture of 18--26% the dust grades on both products were in the range of 7.5-9.0 units,well in excess of 7.0 standard.
2.Test conditions may have affected the results.
We had trouble measuring the effect of the test recipe because the operator had difficulty controlling the moisture and density throughout the production period of both products.
1.We will replicate the test as soon as we determine ways to better control moisture and density in the control and experimental recipe.
2.We are placing storage tests to determine the effect of the new recipe on the freshness of our baking mixture.
3.We will monitor dust levels with additional levels of moisture to see if that will reduce the dust level of the plant.
MEMORANDUM August 16,2009
To: Floyd Jones
From: Dennis Smith DS
Subject: Purchasing Sheraton Manufacturing
This memo is in response to your questions concerning the purchase of Sheraton Manufacturing.The memo will first explain goodwill and then discuss how to determine its value.By determining the value of Sheraton's goodwill you will have a dollar amount to help you determine how much you want to offer for the company as a whole.
What is goodwill?
Goodwill is an intangible asset made up of items which may contribute to the value and earning power of a company but which are not be listed on the company's balance sheet.Some possible items that may make up goodwill for Sheraton Manufacturing are:
1)Highly capable engineering staff
2)Strong reputation for quality work
4)A large number of loyal customers
These items are not listed on Sheraton's balance sheet.However,they obviously have value and therefore should be included in the purchase price of the business.
Determining the value of the Goodwill
The value of goodwill is established by comparing the present value of the future cash earnings with the fair market value of a firm's other assets,less liabilities.The difference between the two is the value of goodwill.
The key to determining the value of goodwill is,of course,estimating the present value of future cash earnings.In the case of Sheraton Manufacturing,we can do this by accompolishing a cash analysis similar tp the ones we perform in our capital budgeting process.
Let me know if you have any further questions about goodwill or Sheraton Manufacturing acquisition.
Floyd Jones is the proprietor of the firm for which you work. Mr. Jones wants to acquire a manufacturing business. The business he wants to acquire, Sheraton Manufacturing, is insisting that Floyd pay not only for the identifiable net assets of the business, but also for “good will.” Floyd asks you: “What is good will?” Should I pay for it? If I should pay for it, how much should I pay?”
Write a Memo to Mr. Floyd Jones and give him a clear reply regarding the questions mentioned in the above situation.