Savings Definition 节约的定义
.
A saving is an improvement in cost compared to the same period in the previous financial year, achieved
供奉财神爷有什么讲究through a deliberate action
所谓节约，即通过专门的措施与上一财务年度同期相比较产生的成本改善。
Example: By benchmarking prices of a product, an opportunity to decrea the cost was identified. By using the outcome of the
benchmarking while negotiating with the supplier a cost decrea was achieved. This is to be considered as a saving.
例如：通过对比产品价格，确认降低成本的可能性。通过比较及与供应商的协商达到降低成本的目的。这就成为节约。
Example: Raw material price is going down and therefore the supplier of on the saving as part of our contract. This is NOT to be considered a saving but a cost reduction in material movement.
例如：如果原材料价格下降，由此供应商产生的节约可作为合同的组成部分，但是不能视为真正意义上的节约，只能视为涉及材料相关活动的降低成本。
–
Savings and increas shall be tracked parately
节约与增长应当分别进行控制追踪
Example: Consolidating the divisional steel purchas to a single source, supplier A, yields company B a saving of 2% on the
purcha price. Two months later the steel price increas, following the market movement, with 4%. The 2% saving is still to be
google眼镜
considered a saving since the cost with the previous supplier would have been 2%+4% higher.
例如：如果部门钢材采购来源应固定单一，供应商A向B公司让出2%的采购价格。2个月后钢材价格上涨，根据市场变化，节约价格调整为4%。 而2%仍能视为节约，因为之前够供应商的价格已经高于2%+4%。
–
Both current year actions and last year actions, dating back up to 12 months (drag-through savings) shall be counted
当年的措施和去年的措施，应涵盖12个月（周期节约）的计算
Example: Reengineering on item A yields a reduction of material cost from $100 to $80, starting in November 2010. During the
period from November 2010 to October 2011 the cost of item A will be $20 less than the same period in the previous year, hence we
have a saving of $20. In November 2011 the cost of item A in the same period in the previous year is $80, so there no longer any
saving.
例如：从2010年起，针对A物项改进可将材料成本从100美元减至80美元。在2010年11月到2011年10月期间， A物项的成本与去年同期相比减少20美元，由此我们节约了20美元。2011年11月物项A成本为80美元，因此没有任何节约。
– 葡萄干面包
All savings shall be agreed and approved by the local Finance manager and be consistent with financial reports 10
所有节约应当由当地财务经理同意批准且与大众文艺出版社财务报告帝企鹅日记10保持一致。
Savings Definition 节约的定义
.
Material Saving
材料节约
–
Is calculated by multiplying the achieved improvement in material cost by the volume consumed in the period
材料节约通过将改善的材料成本乘以该期间消耗的量计算。
Example: A saving of $2 was achieved in one of the components in item A, effective immediately. Item A was sold in 5000 units in
the following month and the saving for the month is calculated as $2x5000=$10000.
例如：物项A中的一个零件节约2美元，则立即产生成效。在之后一个月中出售5000个物项
A， 则该月节约为2美元X5000=10000美元。
.
Labour Saving 人工节约
–
Is calculated as achieved reduction of labour cost in the period
人工节约可通过在一定时期降低人工成本达成。
–
HC reduction saving is calculated as the cost of HC reduced in the period
减少HC节约通过在一定时期减少HC成本来计算。
Example: Person A has been made redundant due to efficiency improvements in the factory and leaves the company. The saving
化变in the following month is calculated as the monthly cost of A.
例如：由于工厂的有效改善，人员A为冗员并离开公司。计算其在之后一个月的节约时为A的月成本。
Example: The direct labour cost is 10% lower than the same period last year. This is not to be considered a saving, unless there
are specific actions supporting the 10% reduction.
例如：直接人工成本与去年同期相比低10%。这不能视为节约。除非有专门的措施支持降低10%。
和珅是太监吗–
Re-deployed HC can be counted as a saving only if filling a vacant position already announced
只有在填补空缺职位时， 重新调整的HC才能视为一种节约。
Example: Person B has been working in a cell that has been outsourced. However, as there are vacant positions announced in
one of the other cells, B applies for that job. As B has been a trusted and proven worker he is hired for the new position. The
saving in the following month is calculated as the monthly cost that B had in his previous position.
例如：人员B一直在某个已经外包的单位工作。但是，由于另外一个单位有空缺位置， 人员B申请该工作。由于已确信人员B是合格员工，因此他担任了新的职位。计算其在之后一个月的节约时为人员B在原岗位的月成本。
–
Saving from temporary labour reduction is counted as the cost of reduced temporary labour, with same or
incread overall throughput
减少临时人工节约可视为减少临时人工的成本，整体产量相同或有所增加。
Example: Efficiency improvements in the factory allows for higher throughput with reduced temporary labour. The saving is
calculated as the cost of the reduced temporary labour in the period.
例如：工厂的有效改善可产生更高的产出并减少临时人工。在一定时期的节约可作为减少临时人工成本进行计算。
Example: Temporary labour is reduced as sales is declining. This is NOT considered a saving.
>麻雀怎么养
