[雙語翻譯]外文翻譯--制造組織的計劃和績效評估

1、1800 英文單詞， 英文單詞，10500 英文字符，中文 英文字符，中文 3000 字文獻出處： 文獻出處：Medvecká I, Biňasová V, Kubinec L. Planning and Performance Evaluation of the Manufacturing Organizations [J]. Procedia Engineering, 2017, 192:46-51.Planni

2、ng and performance evaluation of the manufacturing organizationsIveta Medvecka, Vladimira Binasova, Libor KubineAbstractThis paper deals with the planning and performance evaluation of the manufacturing and transport org

3、anizations. Nowadays, the financial analysis is the most important tool of financial management and its purpose is to carry out an assessment of financial management. The result of the solution is an effective and compre

4、hensive early warning system that measures and takes into account the performance of the enterprise and satisfies the conditions for the rapid application in small and medium-sized enterprises. At the same time, it creat

5、es conditions for fast and thorough assessment of business performance generated with respect to the value creation of the organization. Finally, the validity of the proposed system is implemented.Keywords: Business perf

6、ormance; financial and economic analysis; planning, transport1. IntroductionThe topic of the present article is extremely wide-ranging and therefore required a deep and broad research in corporate finance theory, financi

7、al-economic analyses, analyses of value creation, business processes, macro and micro business environment analyses, the economy, business management, marketing, mathematical statistical methods and several other discipl

8、ines. A transport manager analyzing the causes and consequences of the current state of corporate finance has various options to obtain the necessary information. An important source of information is financial statement

9、s of the company (an annual accounting output).2. Problem definitionFinancial analysis is one of the most important tools of financial management, and its purpose is to carry out the assessment of financial management. I

10、t is a systematic analysis of the data obtained. Such data are contained mainly in the financial statements. Financial analyses assess the corporate past, present and as well as future financial conditions.Any financial

11、decisions should be supported by a financial analysis; its results serve as a basis for the management of property and financial structures of the company. Its main purpose, however, is to provide information about the f

12、inancial health of the company. This instrument can detect weaknesses and problems that are to be resolved and also highlights the strengths on which the company can rely. In addition to data and the indicators contained

13、 in the internal data (data on financial and managerial accounting, internal records, calculations) the analysis can rely also on data related to external analyses.The internal analysis focuses on comparing reality with

14、the plan and prior periods as well as with companies operating in the same industry and competitors. The internal analysis is often a part of a well-set controlling system. There are many more tools and special procedure

15、s that could be used, such a sensitivity analysis, possible development scenarios, There is no unequivocal answer to these problems. Financial analysis indicators, which are interconnected by a number of links, are usual

16、ly part of more complex indicators, and allow us to define causal links and their impact on value creation in the company.3. Literature surveyThere have been several Slovak and Czech authors who paid attention to financi

17、al and economic analyses of companies, especially Zalai, Chajdiak [1,2], who developed the application of different analysis methods (index, method, pyramid schemes and the like), Synek [3], Baran [4], Alexy [5], Snircov

18、a [6], Holeckova [7] as well as Kislingerova and Hnilica [8].This topic has attracted attention of foreign authors as well, namely R. A. Brealey a S.C. Myers, B. R. Allen, E. R. Brownlee II, M. E. Haskins a L. J. Lynch [

19、10] University of Virginia, A. A. Atkinson [11] University of Waterloo, P. Kotler and J. A. Caslione [12], R. S. Kaplan and D. P. Norton [13] Harvard University and many others.4. Case studyThe era of “turbulence” is on

20、the rise, so businesses and organizations worldwide will have to adapt to these changes. There goes the endless rotation between the periods of what is “known” - the initial period of normality and the subsequent period

21、of turmoil that will lead to the establishment of the so-called new normality after adapting to new and changing market conditions. This endless cycle is shown in the following Fig. 1.Fig. 1. The chaotic management syste

22、mThe success of future activities of the company will therefore depend on the early detection of potential threats and opportunities alike. The main question is how to diagnose problems even before they enter company'

23、;s finances.To underpin the problems that reached the stage of the initial crisis, it is necessary that the company creates an effective and comprehensive early warning system. The system for planning and assessment of a

24、 business entity outlines the scope of the particular solutions which are then arranged in a logical sequence. The solution procedure is shown in the following Fig. 2.This approach combines the approaches of the two type

25、s of analyzes that are to be carried out in any business, regardless of size and sector, although the process is primarily designed for manufacturing companies.Internal conditions of a business entity that transforms res