In the passage: "For the organization to break even, the as...
Text 2
The Case for Executive Assistants
Melba J. Duncan
Among the most striking details of the corporate era depicted in the AMC series Mad Men, along with constant smoking and mid-day drinking, is the army of secretaries who populate Sterling Cooper, the 1960s ad agency featured in the show. The secretary of those days has gone the way of the carbon copy and been replaced by the executive assistant, now typically reserved for senior management. Technologies like e-mail, voice mail, mobile devices, and online calendars have allowed managers at all levels to operate with a greater degree of self-sufficiency. At the same time, companies have faced enormous pressure to cut costs, reduce head count, and flatten organizational structures. As a result, the numbers of assistants at lower corporate levels have dwindled in most corporations. That’s unfortunate, because effective assistants can make enormous contributions to productivity at all levels of the organization.
At very senior levels, the return on investment from a skilled assistant can be substantial. Consider a senior executive whose total compensation package is $1 million annually, who works with an assistant who earns $80,000. For the organization to break even, the assistant must make the executive 8% more productive than he or she would be working solo—for instance, the assistant needs to save the executive roughly five hours in a 60-hour workweek. In reality, good assistants save their bosses much more than that. They ensure that meetings begin on time with prep material delivered in advance. They optimize travel schedules and enable remote decision making, keeping projects on track. And they filter the distractions that can turn a manager into a reactive type who spends all day answering e-mail instead of a leader who proactively sets the organization’s agenda. As Robert Pozen writes in this issue: A top-notch assistant "is crucial to being productive."
That’s true not only for top executives. In their zeal to cut administrative expenses, many companies have gone too far, leaving countless highly paid middle and upper managers to arrange their own travel, file expense reports, and schedule meetings. Some companies may be drawn to the notion of egalitarianism they believe this assistant-less structure represents—when workers see the boss loading paper into the copy machine, the theory goes, a ―we’re all in this together‖ spirit is created. But as a management practice, the structure rarely makes economic sense. Generally speaking, work should be delegated to the lowest-cost employee who can do it well. (I)................. companies have embraced this logic by outsourcing work to vendors or to operations abroad, back at headquarters they ignore it, forcing top talent to misuse their time. As a longtime recruiter for executive assistants, I’ve worked with many organizations suffering from the same problem: There’s too much administrative work and too few assistants to whom it can be assigned.
Granting middle managers access to an assistant—or shared resources—can give a quick boost to productivity even at lean, well-run companies. Firms should also think about the broader developmental benefits of providing assistants for up-and-coming managers. The real payoff may come when the manager arrives in a job a few levels up better prepared and habitually more productive. An experienced assistant can be particularly helpful if the manager is a new hire. The assistant becomes a crucial on-boarding resource, helping the manager read and understand the organizational culture, guiding him or her through its different (and difficult) personalities, and serving as a sounding board during the crucial acclimation. In this way, knowledgeable assistants are more than a productivity asset: They’re reverse mentors, using their experience to teach new executives how people are expected to behave at that level in the organization.
(Extract taken from https://hbr.org/2011/05/the-case-for-executive-assistants,
in 12/01/2017)
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A alternativa correta é C - balance books.
Vamos entender o porquê:
O termo break even em inglês é uma expressão usada no contexto financeiro e empresarial que significa "empatar", ou seja, quando as receitas são iguais aos custos e despesas, resultando em nenhum lucro ou prejuízo. Essa expressão é crucial para quem trabalha com gestão financeira, pois representa o ponto em que um negócio deixa de ter prejuízo e começa a cobrir seus custos.
No trecho: "For the organization to break even, the assistant must make the executive 8% more productive than he or she would be working solo", o autor está sugerindo que o assistente precisa aumentar a produtividade do executivo em 8% para que a empresa consiga equilibrar suas contas e não ter prejuízo ao contratar o assistente.
Agora, vamos analisar as alternativas:
A - turn a loss: significa "ter prejuízo". Esta alternativa está incorreta, pois break even não significa ter prejuízo, mas sim empatar.
B - turn a profit: significa "ter lucro". Esta alternativa também está incorreta. Embora esteja relacionada à saúde financeira, break even não implica diretamente em lucro, mas em alcançar o ponto de equilíbrio.
C - balance books: significa "equilibrar as contas". Esta é a alternativa correta, pois traduz de maneira precisa a ideia de break even, que é alcançar um ponto onde não há nem lucro nem prejuízo.
D - make a profit: significa "obter lucro". Esta alternativa está incorreta pelo mesmo motivo da alternativa B. Break even refere-se a equilibrar custos e receitas, não necessariamente obter lucro.
E - gain money: significa "ganhar dinheiro". Novamente, essa alternativa está incorreta porque break even refere-se a empatar receitas e despesas, não a ganhar dinheiro.
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Gabarito letra C.
Todas as outras alternativas indicam que houve ganho ou perda. Deste modo são incompatíveis com a ideia transmitida pela expressão "break even", que quer dizer que não houve nem perda nem lucro.
"To earn as much money as you spent"
"If a person or a business breaks even, they do not make or lose any money from their business"
http://idioms.thefreedictionary.com/break+even
Assim, a expressão "balance books", apesar de não ter o mesmo significado, é a que mais se amolda, tendo em vista que denota o que se chama no brasil de "fechar para balanço", fazer o balanço da empresa.
"Closing up of accounts at the end of an accounting period, by bringing the totals of their debit and credit sides into agreement, and thus to determine the profit or loss made during that period".
http://www.businessdictionary.com/definition/balancing-the-books.html
Como se vê, o sentido original muda um pouco, mas entre as alternativas é a que melhor substitui a expressão do texto.
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