Содержание

I. Read and translate the text:

Big companies have many managers who head departments. They are all responsible to the managing director. The board of directors appoints managing director to be in charge of the day-to-day running of the company. Among various departmental managers the following can be mentioned:

Let us consider the role of a management accountant for a company.

Top management very often depends on the management accountant for information necessary for making decisions. To evaluate decision alternatives the accountant uses special analysis and reporting techniques. Decisions about long-capital expenditures are the most complex. However, day-to-day operating decisions call for accurate evaluation too. So a major task of managers is to set plans for the business on the information presented by the management accountant. Having set plans for business, managers must monitor progress and take any corrective actions. To do their work properly management accountants should be highly qualified and they need to keep up with the latest developments in the uses of computers and in computer system designs.

II. Answer the following questions:

1 Who is in charge of the running of the company?

2. Who are all departmental managers responsible to?

3. What are the duties of a personnel manager?

4. What does a sales and marketing manager do?

5. On whose activity does the top management depend?

6. What are the requirements for management accountants?

III. Translate the following sentences into English:

1. Совет директоров обычно назначает руководителей отделов.

2. Начальник отдела кадров занимается приёмом работников и их обучением, если необходимо это делать.

3. Продвижение товаров с помощью рекламы является главной обязанностью отдела маркетинга.

4. Руководитель составляет план работы на основании информации бухгалтерии о деятельности предприятия.

5. Высококвалифицированные бухгалтерские работники помогают руководителям принимать важные решени

Список использованной литературы

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