Report写作格式：Business Management: Small and Large Business Differences

Report写作格式-企业管理：小型和大型企业差异。本文是一篇留学生Report格式范文，本报告的目的是审查和提供关键分析，如果小企业需要与大企业不同的管理风格。在当代商业环境中，与大型企业相比，小型企业确实需要不同的管理风格。

因此，Report将首先概述小型和大型企业之间的差异及其特点。此外，该报告将探讨不同的管理风格，并试图证明它们对小企业与大企业的贡献，以及这些风格与小企业之间的战略关系。

The purpose of this report is to review and provide a critical analysis (agree/disagree) if small businesses require different management style(s) compared to large businesses. In the contemporary business environment it is true that small business require different management styles compared to large ones.

Therefore the report will start by outlining the differences between a small and large business and their characteristics. Moreover the report will look into different management styles and try to demonstrate their contributions to the small businesses compared to large ones, on top of that underpinning the strategic relationship which these style(s) have to the small businesses.

2.0 Introduction 引言

Before undertaking the discussion it’s important to know the meaning of a small and large business. What exactly is a small business and when does it become medium-sized or large, are the key questions whose answers will be portrayed in this report. The small business administration defined a small business as a firm with 500 or fewer employees with annual revenue under £2500000.

However the legal definition of “small” varies from country and industry, a small business is the one with small number of employees generally under 100 employees in the United States while under 50 employees in the European Union (strorey, 2005). Some definitions focus on numerical parameters in order to differentiate between smaller and larger business types. The European commission (EC) initiated an important set of definitions of small and medium sized enterprises based on the headcount, turnover and balance sheet value.

在进行讨论之前，了解小型和大型企业的含义很重要。究竟什么是小企业，什么时候成为中型企业或大型企业，是本报告将给出答案的关键问题。小企业管理局将小企业定义为员工人数不超过500人，年收入低于2500000英镑的公司。

然而，“小”的法律定义因国家和行业而异，小企业是指员工人数较少的企业，在美国员工通常在100人以下，而在欧盟员工则在50人以下。一些定义侧重于数值参数，以便区分较小和较大的业务类型。欧盟委员会根据员工人数、营业额和资产负债表价值，提出了一套重要的中小企业定义。

The committee of inquiry on small firms, set up in the UK (1971) proposed that a small firm has three essential characteristics.英国成立的小公司调查委员会提出，小公司有三个基本特征。

A small firm is managed by its owner(s) in a personalized way.小公司由其所有者以个性化的方式管理。

It has a relatively small share of market in economic terms.从经济角度来看，它的市场份额相对较小。

It is independent, in the sense that it does not form part of a larger enterprise and its ownership is relatively free from outside control in its principal decisions (Longenecker et al, 2000).它是独立的，因为它不构成大型企业的一部分，其所有权在其主要决策中相对不受外部控制。

3.0 Methodology 方法论

A background reading and research was done in writing this report by consulting lecturer notes of this module and creating points. A list of recommended text books (from the library) were consulted for application of academic theories and models. The report outline being updated when suitable new points were found, internet sources were used to gather examples and further arguments for consideration.

在撰写本报告时，通过查阅本模块的讲师笔记并提出要点，进行了背景阅读和研究。为了应用学术理论和模型，我们查阅了（图书馆的）推荐课本列表。当发现合适的新观点时，将更新报告大纲，并使用互联网资源收集示例和进一步的论据供考虑。

4.0 Findings 调查结果

Small businesses do not conform to any neat parameters, much depends on the industry in which they operate and the personalities and aspirations of those that run them. The objective of this section is to understand the deference between the management role in a small firm and in a larger corporation. Griffins (2000) explain the meaning of management as a set of functions directed at efficient and effective utilization of resources in the pursuit of organizational goals. Efficient in the sense that the resources are used wisely in a cost effective manner, and effective in making the right decisions and successfully implementing them.

小企业不符合任何规范，这在很大程度上取决于它们经营的行业以及经营者的个性和愿望。本节的目的是了解小公司和大公司的管理角色之间的差异。Griffins将管理的含义解释为一组旨在实现组织目标的资源高效利用的功能。高效是指以经济高效的方式明智地使用资源，并有效地做出正确的决定并成功地实施这些决定。

The management challenge is to maintain control over the process of an organization while at the same time leading, inspiring, directing and making decisions on all sorts of matters. Hannagan (1998) points out that the challenges of modern mangers is to deal with this tension between operating the present systems, structures and processes and the need to change in order to survive. The larger an organization the more specialized management can become, and at the highest level an organization need convergence of skills (Hannagan, 1998).

管理层面临的挑战是保持对组织过程的控制，同时领导、激励、指导和决策各种事务。Hannagan指出，现代管理者面临的挑战是如何处理现有系统、结构和流程的运作与生存所需的变革之间的紧张关系。组织越大，管理就越专业，在最高级别上，组织需要技能的融合。

Managing in a small business is not like managing part of a large organization, however, (Stokes & Wilson, 2006 ) argue that it is difficult to say precisely what the difference are other than having fewer resources to things.

然而，在小型企业中管理与管理大型组织的一部分不同，除了拥有较少的资源之外，很难确切地说出两者之间的区别。

According to (Stokes & Wilson, 2006), Small business management is different in several respects to management in larger organizations because of social structures, relationships and because of the level of resources available. While these differences are derived from the numbers of employees and the size of turnover, it is their management implications that are the primary concern of this report. For example a manager who has special department in a small business is facing situation typical of small challenge than large business manager.

由于社会结构、关系以及可用资源的水平，小企业管理在几个方面不同于大型组织的管理。虽然这些差异源自员工数量和流动规模，但本报告主要关注的是其管理影响。例如，一个在小企业中有专门部门的经理面临着比大企业经理更典型的小挑战。

Coyle (2003) explains that businesses with les than 10 employees rarely need a middle management structure, but over that size there is often pressure on the owner-manager to delegate more of the decision making.

Coyle解释说，员工少于10人的企业很少需要中层管理结构，但超过这个规模，业主经理往往会面临压力，要求他们将更多决策权下放。

Waynarczyk (2001) identifies three key aspects in which small and large firms differ: uncertainty, innovation and evolution.

Waynarczyk指出了小型和大型企业不同的三个关键方面：不确定性、创新和进化。

Uncertainty- is a persistent feature of small firms which tend to have small customer bases and limited resources

不确定性-是小公司的一个持续特征，这些小公司往往拥有较小的客户群和有限的资源

Innovation of either very new products, or marginal differences to well established ones, is a key factor in the success or failure of new business start-ups.

无论是非常新产品的创新，还是与成熟产品的微小差异，都是新企业成功或失败的关键因素。

Evolution refers to the state of constant structural and market changes which small firms are likely to experience as they struggle to survive and develop.

进化是指小公司在生存和发展过程中可能经历的不断结构和市场变化的状态。

It could be argued that uncertainty, innovation and evolution are also crucial part of the business environment of large corporates in today’s fast changing world.

可以说，在当今快速变化的世界中，不确定性、创新和进化也是大型企业商业环境的关键部分。

Siropolis (1998) also emphasize that management in small firms differ from that of large firms due a number aspects. These include;小公司的管理与大公司的管理在许多方面有所不同。其中包括：

Centrality of the owner-manager 业主管理人的中心地位

The formality of structure 结构的形式

The level of resource constraints 资源约束水平

Vulnerability to external context and change 易受外部环境和变化影响

Limited product range and market focus.有限的产品范围和市场焦点。

The vulnerability of small business to their external context has a relation to their inability to deal adequately with change. The introduction of new regulations can have a disproportionate effect on the fortunes of small business, whose limited resources cannot easily be redeployed to deal with the new procedures.

小企业在外部环境中的脆弱性与其无法充分应对变化有关。新法规的出台可能会对小企业的命运产生不成比例的影响，因为小企业有限的资源无法轻易重新调配以应对新程序。

(Hall, 1995) points out that small business environment exerts some pressure that can be different to the influences on larger organizations. Problems of the availability, cost of finance, and the burden of government regulations and paper work are examples of the preoccupation that concern the manager of a small enterprise but possibly do not concern many corporate managers in large organization (Scarborough & Zimmerer, 2000).

小企业环境施加的压力可能不同于对大型组织的影响。可用性、财务成本、政府法规和文书工作的负担等问题是小型企业管理者关注的问题，但大型组织中的许多企业管理者可能并不关注。

Differences in the environment are probably as great between sectors defined by products or markets as they are between those delineated by size of company. Such differences in the business environment justify the need of different management styles between small and large business firms.

按产品或市场划分的行业之间的环境差异可能与按公司规模划分的行业一样大。商业环境的这种差异证明了小型和大型商业公司之间需要不同的管理风格。

Moreover the financial management of a small business is different from that of a large firm. In a study conducted by walker and Petty the financial difference between small and large firms were evaluated and saw that there are clearly some differences between them. The disparities in dividend politics, dividends as a percent of earning are approximately 3% and 40% for small and large business (Hall, 1995).

此外，小企业的财务管理与大公司的财务管理不同。在沃克和佩蒂进行的一项研究中，对小型和大型公司之间的财务差异进行了评估，发现它们之间明显存在一些差异。股息政治中的差异，股息占收入的百分比，小企业和大企业分别约为3%和40%。

The second difference is the liquidity; large firms have more liquidity which is reflected by the current ratio, the quick and current ratio increase as the firm size becomes larger. This difference exists because, small firms retain smaller amount of accounts receivable and inventory, second small firms rely heavily on current liabilities, thus small firms maintain less liquidity. The apparent difference in liquidity between large and small firms lends further support that small business require a different management style to large ones.

第二个区别是流动性；大公司拥有更多的流动性，流动比率反映了这一点，快速流动比率随着公司规模的增大而增加。这种差异之所以存在，是因为小公司保留的应收账款和存货较少，其次是小公司严重依赖流动负债，因此小公司的流动性较少。大公司和小公司之间流动性的明显差异进一步支持了小企业需要与大企业不同的管理风格。

If the managers of small businesses are willing to assume greater risk, their attitude may well be reflected in the small firm’s liquidity (Zimmerer and Scarborough, 2005)

如果小企业的管理者愿意承担更大的风险，他们的态度很可能反映在小企业的流动性上

According to (Stokes & Wilson, 2006), the internal structure of a small business creates the need for a different management approach. In a larger company, the chief executive is the head of the team of specialists in production, finance, marketing, personnel and other functions. There is a clear distinction between those planning the future of the business in the longer term and those implementing the strategy on day to day basis. On the other hand small business owner-managers have to do it all; they are generalists who will have to turn their hand to all functions from sales to production. They are the planners and implementors, responsible for deciding strategy and making it happen.

小企业的内部结构需要不同的管理方法。在一家更大的公司，首席执行官是生产、财务、营销、人事和其他职能领域专家团队的负责人。长期规划业务未来的人与日常实施战略的人之间有着明显的区别。另一方面，小企业主经理必须做到这一切；他们是多面手，必须从销售到生产的所有职能部门。他们是计划者和执行者，负责决定战略并使其实现。

4.1 Types of management control 管理控制类型

The way in which an owner-manager exercise control over their workforce will depend not just on the personality of a manager, but also the deposition of power in the employer-employee relationship. Saini & Dhameja (1998) points that some circumstance gives the owner –manager, as employer, relatively high levels of control over employees; in other situations employees may be able to call more of tune. To illustrate this relationship Goss identified four types of management control- fraternalism, paternalism, benevolent autocracy and sweating in small firms.

业主管理人对其员工行使控制权的方式不仅取决于经理的个性，还取决于劳资关系中权力的分配。Saini&Dhameja指出，某些情况下，作为雇主，业主-经理对员工的控制水平相对较高；在其他情况下，员工可能会更加随机应变。为了说明这种关系，高斯确定了四种类型的管理控制——兄弟会主义、家长式作风、仁慈专制和在小公司挥汗如雨。

Extent of employee potential economic independence 员工潜在经济独立程度

Fraternalism 兄弟会主义

This describes a situation where the owner-manager is heavily dependent on the skills of the employees(s) to get the job done. This management is style is also common in professional and high technology small business.

这描述了一种情况，即业主管理人严重依赖员工的技能来完成工作。这种管理风格在专业和高科技小企业中也很常见。

Paternalism 家长式作风

This occurs where alternatives for employees are more limited, and the employer is less dependent on specific workers. E.g. farming

这种情况发生在员工的选择更加有限，雇主对特定工人的依赖程度更低的情况下。例如，农业

Benevolent autocracy 仁慈专制

This is the most common situation in a small firm; the manager-owner is less dependent on the employee and able to exercise their influence from the position of power as an employer.

这是小公司最常见的情况；管理者较少依赖雇员，并能够从作为雇主的权力地位行使其影响力。

Sweating 挥汗如雨

This occurs in circumstance by which the employer exercises all the power and the employee none.

这种情况发生在雇主行使所有权力而雇员没有权力的情况下。

These four examples of types of management control are not meant to be exhaustive; there are many variations on the theme. In some small firms two different modes of relationship can exist side by side. What emerge from looking at these types is that there is a highly varied pattern of management of people in small firms.

这四种管理控制类型的例子并非详尽无遗；这个主题有很多变化。在一些小公司中，两种不同的关系模式可以并存。从这些类型中可以看出，小公司的人员管理模式差异很大。

5.0 Business growth models 业务增长模型

Small businesses vary widely in size and capacity for growth. They are characterized by independence of action, differing organizational structures and varies management styles. As growth occurs managerial capacity constraint (Jensen and meckling, 1976) imply that existing behaviors are further reduced in frequency as new behaviors are adopted to manage the growing firm.

小企业的规模和增长能力差异很大。它们的特点是行动的独立性、不同的组织结构和不同的管理风格。随着增长的发生，管理能力约束意味着随着新的行为被用于管理增长中的公司，现有行为的频率会进一步降低。

As small businesses undergo these changes, a differentiating factor between successful and unsuccessful firms is that successful firms act in “anticipation of bigness” (Hambrick and Crozier 1985). Hence growth stage theories provide a measure of predictability regarding what to expect in anticipation of getting bigger.

随着小企业经历这些变化，成功和失败企业之间的一个区别因素是，成功企业的行为是“对规模的预期”。因此，增长阶段理论提供了一种预测性的方法，可以预测未来会发生什么。

As newly formed business becomes established and grows its organization structures and pattern of management change. Longenecker et al (2000) points out that management in any organization must adapt to the growth and change, however they explain that changes involved in the early growth stages of a new business are much more extensive than those that occur with the growth of a relatively mature business.

随着新成立的企业的建立和发展，其组织结构和管理模式发生了变化。Longenecker等人指出，任何组织的管理层都必须适应增长和变化，但他们解释说，与相对成熟的业务增长相比，新业务早期增长阶段所涉及的变化要广泛得多。

A number of experts have proposed models related to the growth stages of a business firms. These models typically describe four or five stages of growth and identify various management issues related to each stage. Some of these models are;

许多专家提出了与企业成长阶段相关的模型。这些模型通常描述四个或五个增长阶段，并确定与每个阶段相关的各种管理问题。其中一些模型是：

5.1 Churchill and Lewis growth model Churchill和Lewis增长模型

Churchill and Lewis suggest 5 growth stages of small business which each have its own management style. These stages are;Churchill和Lewis提出了小企业的五个成长阶段，每个阶段都有自己的管理风格。这些阶段是：

Existence-this is the initial stage, where a business has an aim of staying alive, at this stage a business needs to find and maintain customers.存在这是一个初始阶段，企业的目标是保持生存，在这个阶段，企业需要找到并维护客户。

Survival- at this stage a business, establish customer and produce position, viability, maintenance of cash flow.生存-在这个阶段的业务，建立客户和生产地位，生存能力，维持现金流。

Success- this is stage where a business makes a choice between growth and consolidation.成功-这是企业在增长和整合之间做出选择的阶段。

Take off-this is the growth.起飞这就是增长。

Maturity- a mature stage.成熟-成熟阶段。

This model provides the linkage of growth stages to management style, organizational structure, systems and overall strategy. See fig below 该模型提供了成长阶段与管理风格、组织结构、系统和总体战略的联系。参见下图

Source: lecture notes, 2007

Moreover Scott and Bruce (1987) also presented changes in a firm which are associated with growth. These changes are presented in a form of stage models. They infer that the small firm moves from inception (stage 1) through to maturity (stage 5).

此外，Scott和Bruce还介绍了与增长相关的公司变化。这些变化以阶段模型的形式呈现。他们推断，小公司从成立（第1阶段）到成熟（第5阶段）。

Inception-this is the stage of generating profit gaining customers limited, gaining customers.最初，这是一个创造利润的阶段，获得有限的客户，获得客户。

Survival- at this stage a business experience over trading, uncontrolled growth.生存-在这个阶段，企业经历了过度的交易和不受控制的增长。

Growth- at this there is adequate resourcing, organizational structure develop, system and control.增长-在这方面有充足的资源、组织结构发展、系统和控制。

Expansion- there is financing growth, focusing externally on environment and 扩张-融资增长，对外关注环境，以及

At each of these stages the top management, the management style, and organization of structure change. The table below summarizes this application of this model.在每个阶段，最高管理层、管理风格和组织结构都会发生变化。下表总结了该模型的应用。

Source: (Storey, 2002.pg 121)

In addition Greiner model (1972) sees also the relationship between management style and growth stage. He categorized the growth of a small business in five different phase stages, from phase 1 to phase 5 as explained below.此外，Greiner模型还发现了管理风格与成长阶段之间的关系。他将小企业的成长分为五个不同的阶段，从第一阶段到第五阶段，如下所述。

Phase 1- involves growth through creativity and followed by crisis of leadership 第一阶段-通过创造力实现增长，随后出现领导危机

Phase 2-involves growth through direction followed by crisis of autonomy.第二阶段涉及通过自主危机实现增长。

Phase 3- involves growth through delegation and followed by crisis and o control 第三阶段-通过授权实现增长，然后是危机和控制

Phase4-involves growth through coordination followed by crisis of red tape 第四阶段涉及通过协调实现增长，然后是繁文缛节危机

Phase 5- involves growth through collaboration and followed by crisis.第5阶段-通过合作实现增长，然后是危机。

6.0 Is Mall Business Management Fundamentally Different To A Large Enterprise?商城商业管理与大型企业有本质区别吗？

Burns (2003) agree stating that “of course there are other characteristics of small business that may be added to the list: perhaps the most obvious is the severe limitation of resources faced by small firms both in terms of management and power as well as money. This statement highlights the qualitative and quantitative elements of small business that makes them fundamentally different to large business and not small scale.

当然，小企业还有其他一些特点可能会被列入名单：也许最明显的是小企业在管理、权力和金钱方面面临的资源的严重限制。这一说法突出了小企业的质量和数量因素，使其与大企业而非小规模企业有着根本的不同。”

He points out that small business have many characteristics that set them apart from larger ventures.小企业有许多特点，使其与大型企业不同。

Personalized management-it is expected that the owner of a small company should always be involved material decision and take an active role on all aspects of the management. Since one person has much overwhelming control over decision.

Managers deal with their staff in different ways, some are strict with their staff and like to be in complete control, whilst others are more relaxed and allow workers to the freedom to run their own working lives. Whatever approach is used it will be vital to the success of the business (Boddy, 2005). The organization is good as the person running it, hence he outline that there are three main categories of management styles which are; autocratic, paternalistic and democratic.

个性化管理期望小公司的所有者始终参与重大决策，并在管理的各个方面发挥积极作用。因为一个人对决定拥有压倒性的控制权。

管理者以不同的方式对待员工，有些人对员工要求严格，喜欢完全控制，而另一些人则更放松，允许员工自由经营自己的工作生活。无论采用何种方法，这对企业的成功至关重要。组织就像管理它的人一样好，因此他概述了三种主要的管理风格：；专制、家长式和民主。

Autocratic style of management (o authorial) managers likes to make all the important decision and closely supervise and control workers. Managers do not trust workers and simply gives orders (one way communication). Longenecker (reference) points that total management of an autocratic style and the use of informal control system often arise from the very real pressure of time in small business environment.

专制管理风格的管理者喜欢做出所有重要的决定，并密切监督和控制工人。管理者不信任员工，只是下达命令（单向沟通）。Longenecker指出，专制风格的全面管理和非正式控制系统的使用通常是由于小企业环境中的时间压力

Paternalistic management gives more attention to the social needs and views of their workers. Managers are interested in how happy the workers are in many ways, they consult employees over issues and give feedback or opinions. The manager will however make the actual decision.

父权制管理更加关注员工的社会需求和观点。管理者对员工在很多方面的幸福感很感兴趣，他们会就问题咨询员工，并给出反馈或意见。然而，经理将做出实际决定。

Democratic style of management will put trust in employees and encourage them to make decisions. They will delegate to them the authority to do this and listen to their advice.

民主的管理风格将信任员工并鼓励他们做出决定。他们将授权他们这样做并听取他们的建议。

Small market share-they can not dictate price or influence heavily on the numbers of goods sold. Their buying power is reduced since they do not buy in large quantities they must buy at a more expensive price. Small businesses must therefore sell at a more expensive price and become less competitive.市场份额很小，他们无法决定价格，也无法对销售的商品数量产生重大影响。他们的购买力降低了，因为他们不大量购买，必须以更昂贵的价格购买。因此，小企业必须以更昂贵的价格出售，并降低竞争力。

Customer loyalty-small businesses especially those occupying the niche market often become reliant on small but loyal customer base. Should they only lose one or two of these customers the business may fail.客户忠诚度小企业，尤其是那些占据利基市场的小企业，往往依赖于规模小但忠诚的客户群。如果他们只失去一两个这样的客户，那么生意可能会失败。

Finance –small business often find it difficult to raise finance to grow, and are very dependant on customer prompt payment in order to survive.金融——小企业通常很难筹集资金来发展，并且非常依赖客户及时付款才能生存。

Small businesses are often family owned enterprises, Kets de Vries (1993) outline the following advantages and disadvantages of family owned enterprises. 小企业通常是家族企业，Kets de Vries（1993）概述了家族企业的以下优势和劣势。优势

Advantages 优势

Long term perspective 长期视角

Dependable culture that encourages long lasting relationship with all business partners 可靠的文化，鼓励与所有商业伙伴建立长期的关系

Strong identification/commitment and stability 强烈的认同/承诺和稳定性

Knowing the business 了解业务

Family culture as a source of pride.家庭文化是骄傲的源泉。

Disadvantages 劣势

Static thinking 静态思维

Managerial difficulties when family objective are in conflict.家庭目标冲突时的管理困难。

Less acceptable capital market 不太可接受的资本市场

Nepotism 裙带关系

Succession problems 继任问题

7.0 Conclusion 结论

Managing a small business is different to managing in a large company. Entrepreneurs need total management to jungle their many responsibility in running a small firm. Premises are key resources that require decisions on locations, physical and environmental features and types of lease or purchase. other operations resources to be managed include materials and equipment.

People are the key resources in most enterprises,many entrepreneurs feel inadequate to deal with the legal issues and conformity to employment laws that are required today. Hence four management control have been identified in small business firms. Although small firms are frequently managed by solo owners some high growth firms are manged by an entrepreneur team.

8.0 References 参考文献

Boddy, D., 2005. Management: An Introduction. Pearson Education Limited: England

Bridge S, O’Neil K and Cromie S, 1998. Understanding enterprise, Entrepreneurship and Small business. MacMillan Press Ltd, London.

Burns P, 2001. Entrepreneurship and Small business. Palgrave, New York.

Deakins, D., 1996. Entrepreneurship and Small Firms. McGraw-Hill Publishing Company, London.

Longenecker, J., Moore, C., and Petty, J., 2000. Small Business Management: An Entrepreneurial Emphasis. 11th Edition. South-Western College Publishing, USA

Mullins, L., 2005. Management and Organisation Behaviour. Pearson Education Limited, England

Saini, J.S., 1998. Entrepreneurship and Small Business. Rawat Publications, New Delhi

Scarborough, M.N. and Zimmerer, W.T., 2003. Effective Small business management: An entrepreneurial Approach. 7th Edition. Pearson Education, Inc: New Jersey.

Siropolis, N., 1998. Entrepreneurship and Small Business management. 6th Edition. Houghton Mifflin Company, New York.

Stokes, D. and Wilson, N., 2006. Small Business Management and

Storey, D (2002), understanding small business sector , Thompson Learning, London

Report总结管理小企业与管理大公司不同。企业家需要全面的管理，才能在经营一家小公司的过程中承担更多的责任。房产是关键资源，需要决定地点、物理和环境特征以及租赁或购买类型。需要管理的其他运营资源包括材料和设备。

在大多数企业中，人是关键资源，许多企业家觉得不足以处理法律问题，也不足以遵守今天所要求的就业法。因此，在小企业中确定了四种管理控制。尽管小公司通常由单独所有者管理，但一些高成长性公司由企业家团队管理。本站提供各国各专业Report写作指导服务，如有需要可咨询本平台。