إدارة العمليات
دبلومة البكالوريا الدولية · IB Diploma · Business Management · SL الموضوع 5 4:07 سرد باللغة الإنجليزية · ترجمة مدمجة بالإنجليزية + الصينية
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In March twenty eleven an earthquake and tsunami hit north-east Japan. Many of Toyota's suppliers stopped work.
2011 年 3 月，日本东北部发生大地震和海啸，丰田的许多供应商停工。
Toyota held very little stock, so within days some of its factories had no parts.
丰田库存很少，几天之内一些工厂就没有零件了。
Toyota did not give up its low-stock system. Instead it built a database of every supplier behind its suppliers.
丰田没有放弃低库存体系，而是建立了一个数据库，记录供应商背后的每一家供应商。
How a business makes things is a set of choices.
企业怎样生产，是一系列选择。
Operations management turns inputs, such as labour, materials, machines and money, into outputs worth more than the inputs.
运营管理把投入，比如劳动力、材料、机器和资金，转化为价值高于投入的产出。
The extra value is value added.
多出来的价值就是附加值。
Operations links to every other part of the business, and it should be sustainable: a workshop that recycles oil and old tyres cuts its costs and its harm.
运营与企业的其他部分都有联系，也应当可持续：回收机油和旧轮胎的修车厂，既降低成本，也减少危害。
There are four operations methods.
生产方法有四种。
Job production makes one item to order, like restoring a classic car: high quality, but a high cost per unit.
单件生产按订单做一件，比如修复一辆老爷车：质量高，但单位成本高。
Batch production makes a group of identical items, then switches, losing time at each switch.
批量生产做一批相同的产品再切换，每次切换都损失时间。
Mass production runs without stopping at the lowest cost, but with little choice.
大规模生产不停地做，成本最低，但选择很少。
Mass customisation gives each customer a choice at flow-line speed, but needs flexible machines and good data.
大规模定制以流水线的速度让每位顾客选择，但需要灵活的机器和良好的数据。
A business chooses a location by weighing costs, such as land, rent, wages and transport, the labour available, and nearness to customers and suppliers.
企业选址要权衡成本，比如土地、租金、工资和运输，还有可用的劳动力，以及离顾客和供应商的远近。
Services must be near customers.
服务业必须靠近顾客。
Infrastructure, government rules and taxes, and culture and language matter too.
基础设施、政府法规和税收，以及文化和语言也很重要。
A business can change who does the work and where.
企业可以改变由谁做、在哪里做。
Outsourcing gives a task to another firm, such as running the booking app.
外包把任务交给别的公司，比如运营预约应用；内包把它收回来以便控制。
Insourcing brings it back for control. Offshoring moves work abroad, for lower costs. Reshoring brings it home, often after supply problems.
离岸外包把工作移到国外，降低成本；回流把工作搬回本国，往往是因为海外供应出了问题。
Contribution per unit is the price minus the variable cost: twenty-five minus fifteen is ten.
单位边际贡献等于价格减单位变动成本：二十五减十五等于十。
Each repair adds ten towards the fixed costs.
每次维修为固定成本贡献十。
Twelve thousand five hundred divided by ten gives a break-even output of one thousand two hundred and fifty repairs a month.
一万两千五百除以十，盈亏平衡产量是每月一千二百五十次。
At two thousand repairs the margin of safety is seven hundred and fifty, and profit is seven thousand five hundred.
做两千次时，安全边际是七百五十次，利润是七千五百。
On the chart, total revenue starts at zero and rises by twenty-five a repair.
图上，总收入从零开始，每次维修增加二十五。
Total cost starts at the fixed costs of twelve thousand five hundred and rises by fifteen.
总成本从一万两千五百的固定成本开始，每次增加十五。
The lines cross at one thousand two hundred and fifty repairs.
两条线在一千二百五十次相交。
At two thousand repairs, the gap between them is the profit, and the distance back to break-even is the margin of safety.
在两千次时，两线之间的差距就是利润，回到盈亏平衡点的距离就是安全边际。
A business can work back from a target profit.
企业可以从目标利润倒推。
For a profit of fifteen thousand, it needs twelve thousand five hundred plus fifteen thousand, divided by ten: two thousand seven hundred and fifty repairs.
要赚一万五千，需要（一万两千五百加一万五千）除以十，即两千七百五十次。
For ten thousand at two thousand repairs, the price must be twenty-two thousand five hundred over two thousand, plus fifteen: twenty-six twenty-five.
要在两千次时赚一万，价格必须是两万两千五百除以两千再加十五，即二十六点二五。
Now the price rises to twenty-seven, so contribution is twelve, and rent rises by three thousand.
现在价格涨到二十七，边际贡献变成十二，房租又涨了三千。
Fifteen thousand five hundred over twelve is one thousand two hundred and ninety-two, rounded up.
一万五千五百除以十二，向上取整为一千二百九十二次。
At two thousand repairs profit rises to eight thousand five hundred, but the margin of safety falls to seven hundred and eight.
做两千次时利润升到八千五百，但安全边际降到七百零八。
If the higher price drives customers away, the business is closer to a loss.
如果涨价赶走了顾客，企业离亏损就更近了。
Break-even analysis is quick and easy to show.
盈亏平衡分析简单快捷，便于用图表展示。
But it assumes every unit made is sold, that price and variable cost stay the same at every output, and that fixed costs never change.
但它假设生产的每件都能卖出，价格和单位变动成本在任何产量下都不变，固定成本也从不改变。
In real life, bulk buying lowers variable costs, a bigger output may need a new workshop, and forecasts can be wrong.
现实中，大量采购会降低变动成本，产量扩大可能需要新车间，预测也可能出错。
Check yourself without notes. Compare batch and mass production, calculate break-even and the margin of safety, find a target output, and give two limits of break-even analysis.
不看笔记自测：比较批量生产和大规模生产；计算盈亏平衡点和安全边际；求目标产量；说出盈亏平衡分析的两个局限。