2016年ACCA考试F1管理学术语英汉对照解释(1)[1]

　　1、Control：控制

　　The process of monitoring activities to ensure that they are being accomplished as planned and of correcting any significant deviations.

　　是对各项活动的监视，从而保证各项行动按计划进行并纠正各种显著偏差的过程。

　　2、Market control：市场控制

　　An approach to control that emphasizes the use of external market mechanisms to establish the standards used in the control system.

　　是一种强调使用外在市场机制，在系统中建立使用标准来达到控制的方法。

　　3、Bureaucratic control：官僚控制

　　An approach to control that emphasizes organizational authority and relies on administrative rules， regulations， procedures， and policies.

　　是一种强调组织的权威，依靠管理规章、制度、过程及政策来实现控制系统的方法。

　　4、Clan control：小集团控制

　　An approach to control in which employee behavior is regulated by the shared values， norms， traditions， rituals， beliefs， and other aspects of the organization‘s culture.

　　在小集团控制下，员工的行为靠共同的价值、规范、传统、仪式、信念及其他组织文化方面的东西来调节。

　　5、Control process：控制过程

　　A three-step process including measuring actual performance， comparing actual performance against a standard， and taking managerial action to correct deviations or inadequate standards.

　　控制过程可以划分为三个步骤：(1)衡量实际绩效;(2)将实际绩效与标准进行比较;(3)采取管理行为来纠正偏差或不足。

　　6、Management by walking around (MBWA)：走动管理

　　A team used to describe when a manager is out in the work area， interacting directly with employees， and exchanging information about what‘s going on.

　　描述的是管理者到达工作现场，直接与员工交流，交换关于工作如何进展的信息。

　　7、Range of variation：。 偏差范围

　　The acceptable parameters of variance between actual performance and the standard.

　　是实际工作成绩与标准之间可接受的偏差参数。

　　8、Immediate corrective action：直接纠正行动

　　Corrective action that corrects problems at once to get performance back on track.

　　是指立即将出现问题的工作矫正到正确的轨道上;

　　9、Basic corrective action：彻底纠正行动

　　Corrective action that looks at how and why performance deviated and then proceeds to correct the source of deviation.

　　则首先要弄清工作中的偏差是特许公认会计师(ACCA/CAT)