Functional Areas of Business 业务职能领域
Introduction 介绍
Just as different functions in the human body are performed and regulated by different organs, different functions within a business are performed and controlled by different parts of the business. One of the reasons for separating business operations into functional areas is to allow each to operate within its area of expertise, thus building efficiency and effectiveness across the business as a whole. The key functional areas of a business are the following: 正如人体的不同功能由不同的器官执行和调节一样，企业的不同职能由企业的不同部分执行和控制。将业务操作划分为职能领域的原因之一是允许每个业务操作在其专业领域内进行，从而在整个业务范围内构建效率和有效性。业务的主要职能领域如下:
- Management 管理
- Operations 运营
- Marketing 市场营销
- Accounting 会计
- Finance 财务
Management 管理
The primary role of managers in business is to supervise other people’s performance. Most management activities fall into the following categories: 经理在企业中的主要作用是监督其他人的表现。大多数管理活动可分为以下几类:
- Planning: Managers plan by setting long-term goals for the business, as well short-term strategies needed to execute against those goals. 计划: 管理者通过为企业设定长期目标来进行计划，同时还需要制定短期策略来实现这些目标。
- Organizing:Managers are responsible for organizing the operations of a business in the most efficient way, enabling the business to use its resources effectively. 组织: 管理者负责以最有效的方式组织企业的运营，使企业能够有效地利用其资源。
- Controlling:A large percentage of a manager’s time is spent controlling the activities within the business to ensure that it’s on track to achieve its goals. When people or processes stray from the path, managers are often the first ones to notice and take corrective action. 控制: 经理的大部分时间都花在控制企业内部的活动上，以确保企业在正轨上实现其目标。当人员或流程偏离了路径时，经理通常是最先注意到并采取纠正措施的人。
- Leading: Managers serve as leaders for the organization, in practical as well as symbolic ways. The manager may lead work teams or groups through a new process or the development of a new product. The manager may also be seen as the leader of the organization when it interacts with the community, customers, and suppliers. 领导: 管理者以实际和象征性的方式为组织服务。经理可以通过新过程或新产品的开发来领导工作团队或小组。当组织与社区、客户和供应商交互时，经理也可以被看作是组织的领导者。
Operations 运营
Operations is where inputs (factors of production) are converted to outputs (goods and services). Operations is like the heart of a business, pumping out goods and services in a quantity and of a quality that meets the needs of the customers. The operations manager is responsible for overseeing the day-to-day business operations, which can encompass everything from ordering raw materials to scheduling workers to produce tangible goods. 运营是投入(生产要素)转化为产出(商品和服务)的过程。运营就像一个企业的心脏，在数量和质量上生产出满足客户需求的商品和服务。运营经理负责监督日常的业务运作，包括从订购原材料到安排工人生产有形产品的所有事情。
Marketing 市场营销
Marketing consists of all that a company does to identify customers’ needs and design products and services that meet those needs. The marketing function also includes promoting goods and services, determining how the goods and services will be delivered, and developing a pricing strategy to capture market share while remaining competitive. In day’s technology-driven business environment, marketing is also responsible for building and overseeing a company’s Internet presence (e.g., the company Web site, blogs, social media campaigns, etc.). Today, social media marketing is one of the fastest growing sectors within the marketing function. 市场营销是指公司为确定顾客的需求，设计满足顾客需求的产品和服务所做的一切。营销职能还包括推广商品和服务，确定商品和服务的交付方式，以及制定定价战略，在保持竞争力的同时占领市场份额。在当今技术驱动的商业环境中，市场营销还负责建立和监督公司的互联网存在（例如，公司网站、博客、社交媒体活动等）。如今，社交媒体营销是市场营销职能中增长最快的领域之一。
Accounting 会计
Accountants provide managers with information needed to make decisions about the allocation of company resources. This area is ultimately responsible for accurately representing the financial transactions of a business to internal and external parties, government agencies, and owners/investors. Financial accountants are primarily responsible for the preparation of financial statements to help entities both inside and outside the organization assess the financial strength of the company. Managerial accountants provide information regarding costs, budgets, asset allocation, and performance appraisal for internal use by management for the purpose of decision-making. 会计人员为管理人员提供有关公司资源分配决策所需的信息。这一领域的最终责任是向内部和外部方、政府机构和业主/投资者准确反映企业的财务交易。财务会计主要负责编制财务报表，以帮助组织内外的实体评估公司的财务实力。管理会计提供有关成本、预算、资产配置和绩效评估的信息，供管理层内部决策使用。
Finance 财务
Although related to accounting, the finance function involves planning for, obtaining, and managing a company’s funds. Finance managers plan for both short- and long-term financial capital needs and analyze the impact that borrowing will have on the financial well-being of the business. A company’s finance department answers questions about how funds should be raised (loans vs. stocks), the long-term cost of borrowing funds, and the implications of financing decisions for the long-term health of the business. 虽然与会计相关，但财务职能包括计划、获取和管理公司的资金。财务经理计划短期和长期的财务资本需求，并分析借款对企业财务状况的影响。公司的财务部门回答关于如何筹集资金的问题(贷款与股票)，借款的长期成本，以及融资决策对企业长期健康发展的影响。
