【文章內(nèi)容簡介】 of operating costs has increased, since the sales revenues are increasing, so it39。s nature that the operating costs follows it. We may know that, even if a same product it has different prices in changing world, they are short of providing, material increasing, etc. In this part of training program, we trained the employees39。 the consciousness of self cost management. We are using many ways to cut down the operating expenses in our daily work, such as recycle the paper, turn off power when unnecessary, lower the errors in working, order or deal with job online via , , and MSN to replace phone call, etc. One more thing import that we are trying to control making mistakes in logistic part, every product es out of the warehouse should be checked by two persons. FOR TUTORS:You are required to provide betweentext ments on the student’s writing by using the “Edit” function or a contrasting font color to highlight your ments or suggestions. Please tick in the proper cell and write your overall ments in the box of “Tutor’s Comments” below.評價(jià)指標(biāo)Assessment Criteria評估(Acceptable/Revise)請打勾進(jìn)行評估（√）合格需修改簡要概括了項(xiàng)目實(shí)際實(shí)施情況，包括是否調(diào)整了原設(shè)計(jì)方案。A brief summary of the actual implementation is given, including any deviations from the original design.明確描述數(shù)據(jù)收集的方法、時(shí)間、對象以及數(shù)量。Conditions for collecting the data are specified, including dates, times, research subjects and quantity.用圖表或表格呈現(xiàn)數(shù)據(jù)，每個(gè)圖表或表格有編號和標(biāo)題。Tables or charts are used to pile the data and show trends. Tables and charts have proper titles and numbers so that variables are clear.數(shù)據(jù)描述清楚、呈現(xiàn)方式恰當(dāng)。The data is clearly and properly presented.語言正確、準(zhǔn)確，無歧義。This whole part is expressed in clear, accurate and unambiguous English.Tutor’s Comments:Part Three Discussion and Conclusion (Unit 10)DIRECTIONS FOR STUDENTS:Based on the data you have presented in Part Two, you are now required to select some significant facts and interpret these findings in a broader context. Instead of simply restating your results, you should draw inferences about their implications for business in general. This important part will later on be presented in your BA degree paper under the heading like “Discussion”.Write your text under the following blank space according to the above areas. (Suggested length: no fewer than 500 words.)Discussion and Conclusion 1 Discussion Oxford Management Review said, Every pany is pursuing maximize the profits, but how to reach at it, there are varies views in mercial industry. For our smallscale pany, we have to solve this problem in concerning every subtle aspect. Considering our hypothesis that if we can provide a good training program we will increasing sales revenues and cut down the operating expenses, we will not only see a well trained employee team but also make profits reach at 15% by the end of Oct, 2012. The results prove that the project hypothesis is applicable, and the project has achieved its objectives to increase profits by 15%. In addition to the fact we had fulfilled our project, there is no denying the fact that we are still facing challenges and crisis in the ing months of sales, there are ing up wiht new findings: Pros1) It is clear that successive training will perform a good expansion in our daily working. We plan to make more questionnaires in the future to trace the employee39。s behavior and customer needs and wants.2) Sales reveues may show the increase rate of our performance, so that we need to pay more attention to improve sales revenues.3) Expenses influence will definitely be lasting in our daily job.4) More profits are good for pany39。s forseeable future. Cons1) The suitable sales person doesn39。t recruit at all, not ensuring the later sales performance.2) Reaction from the etitors could be fierce.3) Employees performance are need continuously development.From above results discussion, we know that there might be some sales decrease after we stop training. Jack Welch once said that every pany wanted to win in petition, it must try to make the employees respectwork. No matter how outstanding your plan has been designed, you had to find the right person to finish the job. I admitted that employees have played a major role in the whole project. From a longterm perspective, we need to plan a schedule of selecting right person, personal training, utilizing talents, and retention of talents. However, we would like the training program meets the demands not only for current employees, but also for the future employees. 2 ConclusionThrough describing the pany background, industry environment, the SWOT analysis, and the data analysis, it showed that my project result and the planned objective have reached consensus. The training program implememting has tackled employee39。s problems lacking of proficiency job skills, responsibilities, team spirit, and enthusiasm. At last, we improved our quality of service and management standards, so that we enhanced the pany39。s core petence. We recruited an internal employee as a saler helping to increase sales revenues, improved job efficiency and lowered the operating expenses led to profits. Whilst the petitors of the same industry also adopt the same development implementing tactics. Therefore, we need to strengthen the strategic implementing and improving enforcement, strengthen the pany39。s core petence continuously. Via quick, stable, sustainable, as a result, we can bee an excellent provincial agent soon. Moreover, the dynamic internal and external environment which the pany are facing. We should modify our implementing tactic in time according to internal and external environment changing, and service for the pany39。s goal and mission. Finally, it indicated the shortage of this research project is the pany have no a pretty wellestablished pany culture and a prehensive human resource managem