【正确答案】To: Roger Brown
From: Will Smith
Date: Oct. 23, 2009
Subject: Cost Reduction
Introduction
This report aims to suggest ways of cost reduction.
Findings
We did all fight for last year and the first 3 quarters this year, however, the market trend shows that the next couple of years will witness a down-turn in the market. It will be winter for the industry. In such a situation, we will need to develop new channels in terms of marketing, and in the meanwhile look at our current cost and see if we can better it. The current cost is at the market average, and it is not so competitive compared with our major competitors.
Looking at our balance sheet, you will find out that we are comparatively high in terms of G&A cost which includes overhead, administration, and operation cost, new project, and also research and development. This is not a problem if our market goes for the better, as new projects and R&D will improve our productivity and market share. It is also for the same reason that we plan a big number of recruits for next year, and this increases our G&A cost.
Recommendations
In order to sustain our development in the down-turn market, I recommend that we delay our new project, as it will create troubles for us to market it, and the market can even go worse because of increment in supply. For R&D, I recommend that we go on with it, as the investment will result in new products or services, that may possibly get us a better position when the market is up.

【正确答案】Dear Mr. Green,
Thank you for your letter concerning the price rise of our products. I deeply regret that it has caused you a lot of inconvenience and I hope that it will soon be steered right.
I think that you understand that during the last two months the price of steel and iron has experienced a steep rise and it naturally leads to the rise of the price of our products. Do you remember that last year the price of raw materials fell and we immediately reduced the price of our products? In fact the price of our products now is not as high as they were before last year's price change. Furthermore, recently a lot of companies have raised the prices of their products, and their price rise is much steeper than ours.
Now the steel and iron products are in large demand and a large proportion of our workers have to work overtime. However, our supply still does not meet the demand of the market. One of the reasons is that our products have enjoyed high fame worldwide. Given the present wholesale price, I think that our prices still enjoy an advantage and I am sure that you will not feel any pressure on the retail market.
Thank you again for your support which guides us through so many years of our cooperation.
Yours Sincerely,
Will Smith

【正确答案】Introduction
The aim of this proposal is to discuss the limitation of the current benefits scheme and how to better it.
Findings
Recently we have conducted thorough interviews among the staff and found that the staff are not very satisfied with our current benefits scheme. On the whole the staff find that it is not flexible enough and hope that a change can be made.
Recommendations
Considering the current dissatisfaction and difficulty, I recommend several practices should he taken accordingly. Our company has always advocated the benefits package. We can not only give the employees bonus and gifts on every festival, but also give out year-end bonus according to his or her performance over the whole year. Furthermore, every employee should be given the chance to travel with the family on the company's expenses. Besides, to those who make great contributions to the development of our company, we should provide an apartment for free. All above could be adopted to add to the present benefits scheme.
Conclusion
To most of the employees, the new practices might give them surprises, which means it can provide more practical treatments. But many new practices have something to do with the employee's performance, which makes the staff feel great stressful. In spite of that, our benefits scheme would bring a change and the staff may feel happy about having something new.