Business and its Environment
A-Level Business Topic 1 21:43 English narration · English + 中文 subtitles burned in
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Transcript
Look at a cup of coffee.
看一杯咖啡。
The beans inside it cost a few cents.
里面的咖啡豆只值几分钱。
The milk, the cup, the lid — a few cents more.
牛奶、杯子、盖子，再加几分钱。
Yet people happily pay three dollars for it.
可人们仍然愿意花三美元买它。
So where did the rest of that money come from?
那么，剩下的钱是从哪里来的？
A business created it.
是企业创造出来的。
That gap has a name — added value — and business studies begins right there.
这个差额有个名字——增值——商务学正是从这里开始。
Today we build the foundations of business.
今天我们来打好商务学的基础。
Why firms exist and how they add value.
企业为什么存在，又如何增值。
Entrepreneurs.
企业家。
Legal structures and liability.
法律形式与责任。
Size, growth and economies of scale.
规模、增长与规模经济。
Objectives.
经营目标。
And stakeholders.
以及利益相关者。
Let's begin.
让我们开始吧。
Look at a high street.
看一条商业街。
Shops compete side by side for the same customers.
商店并排竞争，争夺同一批顾客。
A business exists to meet needs and wants by making goods and services.
企业的存在，是通过生产商品和 服务来满足需要与欲望。
Goods are things you can hold, like bread or a phone.
商品是你能拿在手里的东西，比如面包或手机。
Services are things done for you, like a haircut or a bus ride.
服务是别人为 你做的事，比如理发或乘车。
The market is where buyers and sellers meet — and every firm must win its place among rivals.
市场是买卖双方相遇的地方——每家企业都必须在竞争中 赢得自己的位置。
So why do businesses exist at all?
那么，企业到底为什么存在？
People have needs — the things you must have — and wants, like a phone or a holiday.
人们有需要——那些你必须拥有的东西—— 也有欲望，比如一部手机或一次旅行。
A business exists to meet them by making goods and services.
企业的存在，就是通过生产商品和服务来满足它们。
To do that it uses resources.
为此它要使用资源。
Four factors of production: land, the natural resources; labour, the work people do; capital, the machines and buildings; and enterprise, combining the other three and taking the risk.
四种生产要素：土地，也就是自然资源；劳动力，也就是人们的工作； 资本，也就是机器、工具和厂房；以及创业精神，把前三者结合起来并承担风险。
Resources are scarce, so every business must choose how to use them well.
资源是稀缺的，所以每个企业都必须选择如何用好它们。
Here are the four factors of production again.
再看一遍四种生产要素。
Land is natural resources: soil, water, minerals.
土地是自然资源：土壤、水、矿物。
Labour is the work people do.
劳动力是人们所做的工作。
Capital is machines, tools, buildings and the money used to produce.
资本是机器、工具、厂房，以及用来生产的资金。
Enterprise is the skill that combines the other three and takes the risk.
创业精神是把前三者结合起来并承担 风险的技能。
No business can run without all four.
没有这四者，企业就无法运转。
When any one is missing, production stops or becomes far more expensive.
缺了任何一项，生产就会停下，或变得 昂贵得多。
Added value is the selling price minus the cost of the bought-in materials.
增值是售价减去外购原材料的成本。
It is not profit — profit comes later, after every other cost is paid.
它不是利润——利润要在支付其他所有成本之后才产生。
Added value is what the business itself creates.
增值是企业自己创造出来的部分。
You raise it by branding, by better quality, by good design, or by fast and convenient service.
你可以通过品牌、更好的质量、优良的设计， 或者快捷便利的服务来提高它。
More added value can mean more profit — but only if costs stay under control.
增值越多，利润可能越高——但前提是成本得到控制。
Watch the stacked bar.
看这根叠柱。
The bottom is the cost of bought-in materials.
底部是外购原材料的成本。
The top is value added.
顶部是增值。
Together they make the selling price.
两者合在一起就是售价。
So value added equals selling price minus the cost of those inputs.
所以增值等于售价减去这些投入的成本。
Branding, better quality, good design, fast service and convenience all push the top segment up.
品牌、更好的质量、优良的设计、快捷的服务 和便利，都会把顶部那一段往上推。
That is what the firm creates — not yet the final profit after wages and rent are paid.
那才是企业创造的部分——还不是付完工资和租金 之后的最终利润。
An entrepreneur is the person who takes the risk to set up and run a business.
企业家是那个冒着风险去创立并经营企业的人。
They have the idea, they organise the factors of production, and if it fails they lose their own money.
他有想法，组织各种生产要素， 而一旦失败，赔的是自己的钱。
An intrapreneur does the same inside a large firm, using the company's resources.
内部创业者在大公司里做同样的事， 只是用的是公司的资源。
The characteristics of successful entrepreneurs: they tend to be innovative, hard-working and determined, self-confident and good at deciding, and careful with risk.
成功者通常富有创新精神、勤奋、自信，并且谨慎地承担风险。
And when many people start businesses, the country gains: jobs, output, competition, and economic growth.
而当许多人创办企业时，整个国家都会受益：新的就业、更多产出、更多竞争， 以及经济增长。
This food truck is enterprise you can see.
这辆餐车就是看得见的创业。
The owner spotted a gap, spent their own savings on the van and stock, and now takes the daily risk of running it.
老板发现了一个缺口，用自己的积蓄买了车和存货， 现在每天承担经营风险。
That is an entrepreneur: idea, organisation, and personal money on the line.
这就是企业家：有想法、会组织，并且把自己的钱押上去。
Inside a big company the same energy is called an intrapreneur — new products or new ways of working, but with the company's resources, not their own house as the stake.
在大公司里，同样的干劲叫内部创业者——开发新产品或新做法，用的却是公司的资源， 而不是拿自己的房子当赌注。
When many people start businesses — business start-ups — the whole country gains.
当许多人创办企业时，整个国家都会受益。
New jobs cut unemployment.
新工作减少失业。
More goods and services raise output, and with it the country's G D P.
更多商品和服务提高产出 和国家总产量。
More competition gives customers lower prices and more choice.
更多竞争给顾客更低的价格和更多选择。
Some firms grow and export, bringing money into the country.
有些企业成长并出口， 把钱带进本国。
Put together, that is economic growth and a higher standard of living.
合在一起，就是经济增长和更高的生活水平。
Enterprise is not only a private story — it is a national one.
创业不只是私人故事—— 也是国家故事。
Before the money arrives, most founders write a plan.
在资金到位之前，多数创办者都会写一份计划。
A business plan is a written document describing the idea and how it will work.
商业计划书是一份书面文件， 描述这个想法以及它将如何运作。
It covers the idea, the market, the marketing, the operations, the finance, and the people.
它包括：想法、市场、营销、运营、财务和人员。
Why bother?
为什么要写？
It helps you get finance from a bank or an investor, it sets clear goals, and it lowers the risk of failure.
因为它能帮你从银行或投资者那里获得资金，能设定明确的目标， 也能降低失败的风险。
Open a good business plan and you will find six parts.
打开一份好的商业计划书，你会看到六个部分。
The idea: the product and what makes it different.
想法：产品是什么，有何不同。
The market: target customers, size, and competitors.
市场：目标顾客、规模和竞争对手。
Marketing: price, promotion and place.
营销：价格、推广和渠道。
Operations: how the product is made or delivered.
运营：产品如何制造 或交付。
Finance: start-up costs, a cash-flow forecast, and expected profit.
财务：启动成本、现金流量预测和预期利润。
People: the owners and key staff.
人员：所有者和关键员工。
Banks and investors read that finance section first — if the numbers do not add up, the rest of the plan will not save it.
银行和投资者会先看财务那一节——如果数字对不上，计划的其他部分也救不了它。
Every business sits in one of four sectors.
每个企业都属于四大产业之一。
The primary sector takes raw materials from nature — farming, mining.
第一产业从自然界获取原材料——农业、采矿、捕鱼。
The secondary sector makes things — a car factory, a bakery.
第二产业制造产品——汽车工厂、面包房。
The tertiary sector provides services — shops, banks, transport.
第三产业提供服务——商店、银行、交通。
The quaternary sector handles knowledge — research, computing, consulting.
第四产业处理知识与信息——研究、计算机、咨询。
There is a second split too: the private sector is owned by private people and wants profit; the public sector is owned by the government and provides a service.
此外还有第二种划分： 私营部门由私人所有，通常追求利润；公共部门由政府所有，提供公共服务。
Business activity runs from primary through to quaternary.
商业活动从第一产业一直延伸到第四产业。
Primary takes raw materials from nature — farming, mining, fishing.
第一产业从自然界获取原材料——农业、 采矿、捕鱼。
Secondary manufactures goods in volume — a car factory or a bakery.
第二产业大批量制造商品——汽车厂或面包房。
Tertiary provides services — shops, banks, transport.
第三产业提供服务—— 商店、银行、交通。
Quaternary handles knowledge and information — research, computing, consulting.
第四产业处理知识与信息——研究、计算机、咨询。
As a country develops, work usually shifts away from primary towards tertiary and quaternary.
随着国家 发展，工作通常从第一产业转向第三和第四产业。
That shift is a sign of development, and examiners love it.
这种转变是发展的标志， 也是考官爱考的点。
There is a second split that is easy to mix up with the four sectors.
还有第二种划分，很容易和四大产业搞混。
The private sector is owned by private people. Its main aim is usually profit.
私营部门由私人所有，主要目标通常是 利润。
The public sector is owned by the government — state schools, public hospitals, national rail.
公共部门由政府所有——公立学校、公立医院、国家铁路。
Its aim is usually to provide a service, not to maximise profit.
其目标通常是提供 服务，而不是利润最大化。
The same activity can sit in either: a private clinic and a public hospital both treat patients, but ownership and aims differ.
同一类活动可以落在两边：私立诊所和公立医院都给人 看病，但所有权和目标不同。
Now the legal form.
接下来看法律形式。
A sole trader is owned by one person: easy to start and keeps all the profit, but money is hard to raise.
个体经营者由一个人所有：容易创办，利润全归自己， 但筹钱很难。
A partnership is two or more owners sharing work and profit, usually under a deed of partnership.
合伙企业由两个或更多合伙人共同经营、分享利润， 通常签有合伙协议。
A private limited company sells shares to a small group, and its owners are shareholders.
私人有限公司把股份卖给一小群人，它的所有者称为股东。
A public limited company sells shares to the public on the stock exchange: far more money, but more rules, and it can be taken over.
上市公司在证券交易所向公众出售股份：能筹到多得多的资金， 但要遵守更多规定，也可能被收购。
Three more forms matter: the franchise, the joint venture, and the social enterprise.
还有三种形式也很重要： 特许经营、合资企业和社会企业。
Three more legal forms matter in the exam.
考试里还有三种法律形式很重要。
A franchise lets one firm use another firm's brand and model.
特许经营让一家企业使用另一家的品牌和模式。
The franchisor owns the brand; the franchisee pays a fee and a royalty to run a branch.
特许方拥有品牌；加盟方支付费用和提成来经营分店。
A joint venture is when two businesses join for one project and share the costs and risks.
合资企业是两家企业为同一个 项目合作，分摊成本和风险。
A social enterprise trades like a normal firm but aims to do social or environmental good, and reinvests most of its profit.
社会企业像普通公司一样做买卖，但目标是社会或 环境公益，并把大部分利润再投入。
Know who owns what, and what each form is for.
要分清谁拥有什么，以及每种形式的用途。
Legal forms also split by liability.
法律形式也按责任划分。
Unincorporated businesses — the sole trader and most partnerships — have unlimited liability.
非法人企业——个体经营者和大多数合伙企业——承担无限 责任。
The business and the person are the same in law.
在法律上，企业与个人是一体的。
Incorporated businesses — private limited companies and public limited companies — have limited liability and a separate legal identity.
法人企业——私人有限公司和上市公司—— 享有有限责任和独立法人身份。
Shares in a private limited company stay with a small group.
私人有限公司的股份留在一小群人手里。
Shares in a public limited company can be sold on the stock exchange.
上市公司 的股份可以在证券交易所出售。
That is why a public limited company can raise far more money, and why it faces takeovers.
因此上市公司能筹到更多资金，也因此面临被收购 的风险。
Liability answers one question: who pays the debts if the business cannot?
责任回答一个问题：如果企业还不上债，由谁来还？
Limited liability means the owners can only lose the money they put in — their house and car stay safe.
有限责任意味着所有者最多只损失 自己投入的钱——他们的房子和汽车是安全的。
Companies have it.
公司享有有限责任。
Unlimited liability means the owners are personally responsible for every debt, and could lose personal possessions.
无限责任意味着所有者要对全部债务承担个人责任，可能失去个人财产。
Sole traders and most partnerships have it.
个体经营者和大多数合伙企业属于无限责任。
A company is a separate legal identity: it can own things and be taken to court in its own name.
公司是独立法人： 它能以自己的名义拥有财产、负债，并被起诉。
Look at the two columns.
看这两栏。
Limited liability, for companies, risks only the money put into the firm.
有限责任属于公司，只冒投入企业的那笔钱的风险。
The house and the car stay safe.
房子和汽车是安全的。
Unlimited liability, for sole traders and most partnerships, risks personal possessions too.
无限责任属于个体经营者和大多数合伙企业，个人财产也有风险。
And a company is a separate legal identity: it can own assets, owe money, and be taken to court in its own name, apart from its owners.
公司是独立法人： 它可以拥有资产、欠债，并以自己的名义被起诉，与所有者分开。
Match the form to the liability every time — that is a free mark.
每次都要把法律形式 和责任对应起来——这是白送的分。
How big is a business?
一家企业有多大？
There is no single answer.
没有唯一的答案。
There are five common measures: the number of employees, the revenue, the capital employed, the market share, and for a listed company, the market capitalisation.
常用的衡量方法有五种： 员工人数、营业收入、所用资本、市场份额，以及对上市公司而言的市值。
Different measures give different answers, so always use more than one — that is an easy evaluation mark.
不同的衡量方法会得出不同的结论，所以一定要同时用不止一种——这是很容易拿到的评价分。
And small businesses matter: they create jobs, serve local communities, react quickly, and supply the big firms.
而且小企业很重要：它们创造就业、服务当地社区、反应迅速，并为大企业供货。
Five common measures of size sit on this diagram.
这张图上有五种常用的规模衡量方法。
Number of employees.
员工人数。
Revenue — also called sales turnover.
营业收入——也叫销售额。
Capital employed — total money invested.
所用资本——投入企业的总资金。
Market share — the firm's sales as a percentage of the whole market.
市场份额——企业销售额占整个市场的百分比。
And for a listed company, market capitalisation — the total value of its shares.
对上市公司还有市值——股份的总价值。
Each has limits: a capital-heavy factory may look small by headcount; a huge retailer may look smaller by capital employed.
每种都有局限：资本密集的工厂按人数 可能显得很小；巨型零售商按所用资本可能显得较小。
Always use more than one measure, and say why each can mislead.
一定要用不止一种方法， 并说明每种为何会误导。
Small businesses still matter in every economy.
在每种经济里，小企业依然重要。
They create jobs and serve local communities with personal service.
它们创造就业，用个性化服务服务当地社区。
They react quickly when tastes change, and they bring new ideas that big firms often copy later.
口味一变，它们反应很快，还会带来大公司常常后来才抄袭的新想法。
They also supply parts and services that large firms depend on.
它们也向 大企业供应零部件和服务。
In evaluation, never write that small means unimportant — write what small firms do that giants struggle to match.
写评价时，不要写“小就等于不重要”——要写小企业 能做而巨头难以匹敌的事。
A business can grow in two ways.
企业有两种增长方式。
Internal growth is the business growing by itself — more sales, new branches, new products: slower, but lower risk.
内部增长是企业靠自己长大——销售更多、开设新分店、 推出新产品：速度较慢，但风险较低。
External growth means joining with another firm: a merger, where two agree to become one, or a takeover, where one buys control.
外部增长是与另一家企业结合： 合并是两家企业同意变成一家，收购是一家买下另一家的控制权。
Integration comes in three kinds.
整合有三种。
Horizontal is the same stage of the same industry.
横向整合是同一行业的同一环节。
Vertical is a different stage — forward towards the customer, backward towards the supplier.
纵向整合是同一行业的不同环节—— 前向是朝向顾客，后向是朝向供应商。
Conglomerate is a different industry altogether, spreading risk.
混合整合则是完全不同的行业，可以分散风险。
Firms grow for clear reasons: lower unit costs, a bigger market share and more market power, higher profit, and a spread of risk.
企业增长的理由很清楚：更低的单位成本、更大的市场份额和更强的市场支配力、 更高的利润，以及分散风险。
Growth also brings problems.
增长也会带来问题。
Average costs can rise if the firm becomes clumsy.
如果企业变得笨重，平均成本 可能上升。
Management and communication get harder.
管理和沟通更难。
Different company cultures may clash after a merger.
合并后不同的企业文化可能冲突。
And growth often needs a lot of finance.
增长还常常需要 大量资金。
So growth is a choice with trade-offs, not a free gift.
所以增长是有取舍的选择，不是白送的礼物。
Here are the three types of integration.
这就是三种整合。
Horizontal joins a firm at the same stage of the same industry — two car makers.
横向整合是合并同一行业同一环节的企业——比如两家汽车厂。
Vertical joins a different stage of the same industry.
纵向整合是合并同一行业不同环节的企业。
Forward is towards the customer, like buying a shop.
前向朝向顾客，比如买下一家商店。
Backward is towards the supplier, like buying a parts maker.
后向朝向供应商，比如买下一家零件厂。
Conglomerate joins a completely different industry.
混合整合是进入完全不同的行业。
That spreads risk — diversification.
那能分散风险——也就是多元化。
When you name a takeover, always name which type it is.
说出一次收购时，一定要说出它是哪一种。
Why grow at all?
那为什么要增长呢？
One big reason is cost.
一个重要原因是成本。
Economies of scale are the savings a business gets as it becomes larger: the average cost of each unit falls as output rises.
规模经济是企业变大时获得的成本节约： 随着产量上升，每个单位的平均成本下降。
Watch the curve come down.
看这条曲线下降。
Buying in bulk earns discounts.
大批量采购能拿到折扣。
Big machines run more efficiently.
大型机器运转更有效率。
Large firms borrow more cheaply, employ specialist managers, and spread advertising over far more units.
大企业借钱的利率更低，能聘请专业管理者，还能把广告费分摊到多得多的产品上。
Economies of scale come in five main types.
规模经济主要有五种。
Purchasing: buying in bulk earns discounts.
采购经济：大批量购买能拿折扣。
Technical: large machines are more efficient.
技术经济：大型机器更 有效率。
Financial: large firms borrow at lower interest.
财务经济：大企业能以更低利息借款。
Managerial: the firm can hire specialist expert managers.
管理经济：企业能聘请专业管理 者。
Marketing: advertising cost is spread over far more units.
营销经济：广告费分摊到多得多的产品上。
Each one pulls average cost down as output rises.
每一种都会随产量上升而拉低 平均成本。
Name the type, then say how it lowers cost — that is how marks are awarded.
先说出类型，再说它如何降成本——分数就是这样给的。
But the curve turns.
但曲线会转向。
Grow too big, and the average cost starts to rise again — these are diseconomies of scale.
长得太大，平均成本又会开始上升——这就是规模不经济。
Three things cause it: communication gets slow and unclear, coordinating many departments gets hard, and workers begin to feel unimportant and lose motivation.
有三个原因：沟通变得缓慢而不清晰，协调众多部门变得困难， 工人开始觉得自己不重要，失去积极性。
The lowest point of the curve is the optimum size — big enough to be cheap, not so big that the firm becomes clumsy.
曲线的最低点就是最优规模—— 大到足够便宜，又不至于大到笨重。
The average-cost curve is a U.
平均成本曲线是一个“Ｕ”形。
On the left, economies of scale pull cost down as the firm grows.
左边，规模经济随企业变大把成本往下拉。
At the bottom is the optimum size — cheapest unit cost.
底部是 最优规模——单位成本最低。
On the right, diseconomies push cost back up: slow communication, hard coordination, and workers who feel small and lose motivation.
右边，规模不经济把成本再往上推：沟通变慢、协调 变难、工人觉得自己渺小而失去动力。
The exam loves the shape: fall, bottom, rise.
考试爱考这个形状：下降、谷底、上升。
Point to the lowest point when you talk about optimum scale.
说到最优规模时，要指向最低点。
Let's put numbers on it.
我们来算一算。
A factory making ten thousand units has fixed costs of two hundred thousand pounds and variable costs of six pounds a unit.
一家工厂生产一万件产品，固定成本为二十万英镑， 单位可变成本为六英镑。
It expands to fifty thousand units, and bulk buying cuts the variable cost to five.
它扩产到五万件，大批量采购把可变成本降到五英镑。
Pause here and try it.
先暂停，自己试一试。
At ten thousand units the total cost is two hundred and sixty thousand, so each unit costs twenty-six pounds.
产量一万件时，总成本是二十六万，单位成本是二十六英镑。
At fifty thousand the total is four hundred and fifty thousand, so each unit costs nine pounds.
产量五万件时，总成本是四十五万，单位成本是九英镑。
And here is the trap: the total fixed cost never changed — only the fixed cost per unit fell.
这里有个陷阱：固定成本的总额从未改变，改变的只是每单位分摊的固定成本。
Go back to the numbers.
再回到数字。
At ten thousand units, fixed cost per unit was twenty pounds and variable cost was six, so twenty-six in total.
产量一万件时，单位固定成本是二十英镑，可变成本是六英镑，合计 二十六。
At fifty thousand, fixed cost per unit fell to four pounds, and bulk buying cut variable cost to five — nine in total.
产量五万件时，单位固定成本降到四英镑，大批量采购把可变成本降到五—— 合计九英镑。
Two economies are at work: spreading fixed costs, and purchasing economies.
两种规模经济在起作用：分摊固定成本，以及采购经济。
The trap is writing that fixed costs fell.
陷阱是写 “固定成本下降了”。
The fixed cost total stayed at two hundred thousand.
固定成本总额仍是二十万。
Only the fixed cost per unit fell.
只有单位固定成本下降了。
Every business needs direction.
每个企业都需要方向。
A mission statement is one short sentence saying why the business exists.
使命宣言是一句话，说明企业为什么存在。
From the mission come aims — broad, long-term goals — and from the aims come objectives, the specific targets.
从使命产生目的——宽泛的长期目标——再从目的产生目标，也就是具体的指标。
Good objectives are SMART: specific, measurable, achievable, realistic, and time-bound.
好的目标是具体、可衡量、可实现、现实、有时限的。
A strategy is the long-term plan for meeting them, and tactics are the short-term actions that carry that strategy out.
战略是实现它们的长期计划，而策略是执行战略的短期行动。
Goals get narrower as you move down the chain.
目标越往下越具体。
At the top sits the mission — one short sentence on why the firm exists.
最上面是使命——一句话说明企业为何存在。
Aims are broad, long-term goals drawn from that mission.
目的是从使命 引出的宽泛长期目标。
Objectives are specific targets that help reach the aims — survival first for a new firm or one in hard times, then profit, growth or market share.
目标是帮助实现目的的具体指标——新企业或处境艰难的企业 先求生存，然后才是利润、增长或市场份额。
Strategy is the long-term plan to meet those objectives.
战略是实现这些目标的 长期计划。
Tactics are the short-term actions that carry the strategy out.
策略是执行战略的短期行动。
If a student confuses mission with a SMART objective, the whole answer wobbles.
如果学生把使命和具体可衡量的目标 搞混，整道题就会晃。
Good objectives pass the SMART test.
好的目标要通过具体可衡量检验。
Specific means clear and exact.
具体是指清楚准确。
Measurable means you can check it with numbers.
可衡量是指能用数字检查。
Achievable means it is possible.
可实现是指有可能做到。
Realistic means it fits the resources you have.
现实是指符合你现有的资源。
Time-bound means it has a deadline.
有时限是指有截止日期。
Compare raise sales soon with raise sales of product A by ten percent in twelve months.
比较“尽快提高销量”和“十二个月内把产品甲的销量提高百分之十”。
Only the second is SMART.
只有后者 才合格。
In the exam, rewrite vague aims into SMART form and you pick up easy application marks.
考试里把模糊的目的改写成这种形式，就能轻松拿到应用分。
Objectives differ from firm to firm: maximising profit, growing, simply surviving, winning market share, or meeting social and ethical goals.
不同企业的目标各不相同：利润最大化、增长、单纯地生存下去、 争取市场份额，或者实现社会与道德方面的目标。 而且目标会随时间改变。
And objectives change over time: a new firm aims to survive, later to grow, and a large secure firm may turn to profit or responsibility.
一家全新的企业以生存为目标；后来以增长为目标； 一家规模大、地位稳固的企业可能转向利润或社会责任。
Corporate social responsibility is the idea that a business should act in the interests of society and the environment, not only its own profit.
企业社会责任是指企业不应只顾自己的利润，还应为社会和环境着想—— 公平的薪酬、更少的污染、帮助当地社区。
Objectives are not fixed forever.
目标不是永远固定的。
They are shaped by the size and age of the firm, by who owns it, by company culture, and by conditions in the market.
它们受企业规模与年龄、所有者是谁、企业文化以及市场 状况的影响。
A brand-new firm aims first to survive.
全新企业首先求生存。
Later it may aim to grow.
后来可能以求增长为目标。
A large, secure firm may push profit maximisation or turn to social and ethical goals.
规模大、地位稳 的企业可能推动利润最大化，或转向社会与道德目标。
Corporate social responsibility means acting for society and the environment — fair pay, less pollution, help for the local community — not only for the shareholders' pocket.
企业社会责任意味着为社会 和环境着想——公平薪酬、更少污染、帮助当地社区——而不只为股东的口袋。
Finally, who cares how the business does?
最后，谁在乎这家企业做得怎么样？
A stakeholder is any person or group with an interest in it.
利益相关者是指对它有利害关系的任何个人或群体。
Internal stakeholders are inside the firm: owners want profit, managers want growth, employees want fair pay and secure jobs.
内部利益相关者在企业内部：所有者想要利润，管理者想要增长， 员工想要公平的薪酬和稳定的工作。
External stakeholders are outside: customers want quality at a fair price, suppliers want paying on time, lenders want repaying, government wants tax and jobs, the community wants jobs without pollution.
外部利益相关者在企业外部： 顾客想要物美价廉，供应商想要按时收款，贷款方想要收回本息， 政府想要税收和就业，社区想要工作机会但不要污染。
Their objectives conflict — higher pay lowers profit, lower prices lower margins.
他们的目标会冲突——加薪降低利润，降价压缩利润率。
Conflict is managed by communication, compromise and negotiation.
冲突要靠沟通、妥协和谈判来化解。
This map puts the business in the centre.
这张图把企业放在中心。
Internal stakeholders sit inside: owners and shareholders want profit and return; managers want growth, security and bonuses; employees want fair pay, safe work and job security.
内部利益相关者在里面：所有者和股东想要利润与回报； 管理者想要增长、保障和奖金；员工想要公平薪酬、安全工作和就业保障。
External stakeholders sit outside: customers want quality at a fair price; suppliers want regular orders paid on time; lenders want repayment with interest; government wants tax, jobs and obedience to the law; the community wants jobs without pollution or noise; and pressure groups fight for a cause, often the environment.
外部利益相关者在外面：顾客想要物美价廉；供应商想要定期订单并按时收款； 贷款方想要连本带息收回；政府想要税收、就业和守法；社区想要工作但不要 污染或噪音；压力团体则为某个事业发声，常常是环境。
Stakeholder objectives clash.
利益相关者的目标会冲突。
Owners want higher profit while employees want higher pay — and higher pay lowers profit.
所有者想要更高利润，员工想要更高工资——而加薪会 降低利润。
Customers want low prices while owners want a high margin.
顾客想要低价，所有者想要高利润率。
The community wants less pollution while cutting pollution can raise costs.
社区想要更少污染，但减排可能 提高成本。
Conflict is managed by clear communication, by compromise so each group gets part of what it wants, by negotiation until agreement, and by deciding which stakeholders matter most for each decision.
冲突靠清晰沟通来管理，靠妥协让各方得到一部分想要的，靠谈判直到 达成一致，还要判断每个决策中谁最重要。
In evaluation, argue both sides through these conflicts.
写评价时，用这些冲突从两边论证。
Three marks students give away.
三个学生白白丢掉的分。
First, define added value as selling price minus the cost of bought-in inputs, and name one way to raise it.
第一，把增值定义为售价减去外购投入的成本， 并说出一种提高它的方法。
Second, match the liability to the legal form: sole traders and partnerships unlimited, companies limited.
第二，把责任与法律形式对应起来： 个体经营者和合伙企业是无限责任，公司是有限责任。
Third, measure size in more than one way, and say why each measure has limits.
第三，用不止一种方法衡量规模，并说明每种方法的局限。
Get these right, and this topic is yours.
把这些做对，这个专题就是你的了。
Two more free marks.
还有两个容易拿到的分。
Distinguish a mission — the overall purpose in one sentence — from objectives, which must be SMART and specific.
要区分使命——一句话说明总体目的——和目标，目标必须 具体、可衡量、有时限。
And in evaluation answers, use stakeholder conflicts: owners versus employees, customers versus owners, community versus cost.
在评价题里，用利益相关者冲突：所有者对员工、顾客对 所有者、社区对成本。
Argue both sides, then judge which interest weighs more in the case.
两边都论证，再判断本案中谁更重要。
Added value, liability and size still matter, but mission versus objectives and stakeholder conflicts turn a solid answer into a top one.
增值、责任和规模 仍然重要，但使命与目标之别、以及利益相关者冲突，能把扎实的答案变成高分答案。