FA英语会话讲座

LESSON 21

生产效率和盈利能力的关系 1

As a manufacturer, I think improving our productivity is important considering that the economy has not fully recovered. Shouldn't we encourage a big lot production?: 在经济情况还没有完全恢复的情况下，作为制造商，我觉得提升制造现场的生产效率是非常重要的。是不是需要推动大批量生产呢？

Chris

If you only think about productivity, other problems will occur. Actually a bigger lot production could reduce production cost but at the same time it increases products in process and stock.: 单纯地只考虑现场生产效率的话会产生其他问题。大批量生产的确可以降低制造成本，但与此同时，半成品和库存也会增加。

What kind of problems would happen if products in process and stock are increased?: 半成品和库存增加会产生什么问题？

Chris

It increases assets. Then it means we would have low asset turnover and it affects our profitability. On top of that, our funds would be absorbed by processing and stock costs that couldn't be recovered, so eventually it would cause cash-flow problems.: 会增加资产。这样的话，资产周转率就会恶化，影响盈利能力。而且，资金处于被半成品和库存吸收的状态，无法收回，最终也导致资金难以周转。