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<title><![CDATA[超越自我，不断前进]]></title>
<link rel="alternate" type="text/html" href="http://karl001.blog.bokee.net"/>
<modified>2008-09-01T17-22-37 GMT+08:00</modified>
<tagline type="text/html" mode="escaped"><![CDATA[2009年面临新的挑战，必须不断创新，超越自我！！！]]></tagline>
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<entry>
<title>财政部拟定1500亿减税方案 于2009年1月1日实施</title>
<link rel="alternate" type="text/html" href="http://www.bokee.net/blogmodule/weblogcomment_viewEntry/2101529.html"/>
<issued>2008-09-01T17-22-37 GMT+08:00</issued> 
<created>2008-09-01T17-22-37 GMT+08:00</created>
<modified>2008-09-07T00-28-48Z</modified>
<id>tag:karl001.blogchina.com,2005://2101529</id>
<author>
<name>karl001</name>
<url>http://www.bokee.net/blogmodule/weblogcomment_index/karl001.html</url>
</author>
<dc:subject>管理类</dc:subject>
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                        <h1>财政部拟定1500亿减税方案 于2009年1月1日实施</h1>
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                        <td style="WORD-BREAK: break-all"><span class="hangju" id="zoom">&nbsp;&nbsp;&nbsp;&nbsp;近日，有报道称，财政部拟定了事关1500亿减税规模的新增值税方案，并且已经上报国务院，如无意外，新方案将按计划于2009年1月1日实施。此举透露出政府已经明显意识到当前经济存在有下滑风险，并且已经着手为实现&ldquo;保增长&rdquo;做更多的工作。<br /><br />　　从国家统计局最新的数据看，7月份CPI同比上涨6.3%，已经连续3个月回落，表明控制物价的各项宏观调控政策已经取得成效。<br /><br />　　本轮CPI上涨的主要动力是食品价格的快速上涨。而目前肉类和油脂价格指数已经进入下降周期，其下降幅度较大，对食品价格的下降有较大贡献。同时，今年粮食的生产好于预期，也有利于未来食品价格继续下降。而PPI主要通过影响非食品价格来影响CPI，在食品价格指数下降趋势已经确定的情况下，即使未来PPI继续上升也不会改变CPI继续下降的趋势。而7月份PPI与CPI如同天壤的落差也恰恰表明CPI的趋势性已经成立，抑制通胀的宏观调控政策成效卓著。<br /><br />&nbsp;&nbsp;　国家统计局26日公布的宏观经济景气指数预警信号图显示，7月份中国宏观经济预警指数为114.7，与上月持平，处于稳定状态的&ldquo;绿灯区&rdquo;，这是国宏观经济连续7个月处于&ldquo;绿灯区&rdquo;；7月份财政收入历经18个月的增长预警信号红、黄灯后，首次进入&ldquo;绿灯区&rdquo;。财政收入是一个滞后的指标，首次现&ldquo;绿灯&rdquo;，表明从紧调控政策已对经济过热起到缓解作用，最初的&ldquo;经济过热&rdquo;风险已经远离，给政策调整打开了空间。<br /><br />　　与此同时，微观层面的经济下滑风险正在显现。工业企业利润同比下降近两成，纺织业发展面临困境，电力石化企业更是出现前所未有的亏损，有数据显示，今年上半年，中央企业实现利润减幅为10.3%。而集中了全国优质企业的股市2008年半年报刚刚落下帷幕。统计显示，1619家上市公司上半年实现净利润总额5527．39亿元，同比增长16．4％。与2007年同期近七成的增长率相比，不但增速明显放缓，含金量也出现了大幅下降。如沪市公司上半年经营活动产生的现金流量净额为6667亿元，与上年同期相比，降幅高达45.33%。而且，所得税调低是今年上半年上市公司业绩增长不可忽略的支撑因素。种种迹象不能不引起关注。<br /><br />　　今年以来，面对错综复杂的国际国内形势，宏观调控政策从&ldquo;两防&rdquo;到&ldquo;一保一控&rdquo;，适时的政策微调显示了政府对宏观经济良好的把握能力，而当前，在巩固已经取得的宏观经济调控成果时，更要警惕可能的风险，不妨再将政策向&ldquo;保增长&rdquo;倾斜一下。<br /><br /></span></td>
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<entry>
<title>优秀管理者=拾荒者+医生+屠夫+厨师</title>
<link rel="alternate" type="text/html" href="http://www.bokee.net/blogmodule/weblogcomment_viewEntry/2094495.html"/>
<issued>2008-08-29T14-24-58 GMT+08:00</issued> 
<created>2008-08-29T14-24-58 GMT+08:00</created>
<modified>2008-09-07T00-28-49Z</modified>
<id>tag:karl001.blogchina.com,2005://2094495</id>
<author>
<name>karl001</name>
<url>http://www.bokee.net/blogmodule/weblogcomment_index/karl001.html</url>
</author>
<dc:subject>Default Cloumn</dc:subject>
<content type="text/html" mode="escaped" xml:lang="zh_CN" xml:base="http://www.bokee.net"> 
<![CDATA[<div class="t_msgfont" id="postmessage_1866397"><font face="Times New Roman "></font><br /><font face="宋体 ">作为一个在社会中摸爬滚打的管理者，在实际的工作过程中，有一些特殊的想法，对优秀管理者的评价及如何锻炼成为优秀的管理者。现在的社会是一个飞速发展的时期，这个阶段，很多的理论、方法包括大人物层出不穷，我今天只举一些比喻，让大家更明白！</font><br /><font face="Times New Roman ">&nbsp; &nbsp;&nbsp;&nbsp;</font><font face="宋体 ">首先，一个优秀的管理者必须是&ldquo;拾荒者&rdquo;，在成功之前，一定要博览群书，掌握很多的理论知识，这些不下些功夫是不行的，没有真材实料，早晚要露馅的。据传，毛**主席在年轻的时候，在图书馆博览群书，为以后的革命理论奠定了基础，最终成立了新中国！我很佩服他的学习精神，这个是优秀管理者的入门。</font><br /><font face="Times New Roman "></font><br /><font face="Times New Roman "></font><br /><font face="Times New Roman ">&nbsp; &nbsp; </font><font face="宋体 ">其次，一个优秀的管理者必须是一个优秀的&ldquo;医生&rdquo;，医生的四大看病本领&ldquo;望&rdquo;&ldquo;闻&rdquo;&ldquo;问&rdquo;&ldquo;切&rdquo;对于一个出色的管理者是必须的。只有做到了这四大点，他才能管理一个企业，才知道企业如何发展，也是管理的基本入门！</font><br /><font face="Times New Roman "><br />A</font><font face="宋体 ">：望者，就是看，这个很简单，但是一定要像医生一样，看得仔细，看得出事件的&ldquo;倪端&rdquo;，而不是看到了，呵呵，为下一步的工作有一个很好的准备。</font><br /><font face="Times New Roman "><br />B</font><font face="宋体 ">：闻者，就是嗅，一是得其气味，二是听其声。这个可以进一步的确认&ldquo;望&rdquo;的对不对，有些时候&ldquo;闻&rdquo;的作用，是最大的，很多的事情是隐性的不会表现出来，也不容易看出来，而气味声音是不需要宣告的，可以了解到更多的信息，为判断跟准确。</font><br /><font face="Times New Roman "><br />C</font><font face="宋体 ">：问者，主动进攻，对一些自己不明白的，想知道明白的，别人不想说的，可以通过问，得到自己需要的答案，这个工具运用得当，可以是管理得到最大的发挥，因为它是效率最高的得到消息的方法。</font><br /><font face="Times New Roman "><br />D</font><font face="宋体 ">：切者，即从实际来解决问题，这类问题往往不是一般就可以解决的，要作很大的动作才可以了解其中的奥秘，对于一些特殊的问题，大的问题，有悬念的问题，都会有很大的帮助，都会会的更大的支持。</font><br /><font face="宋体 ">其实，这个也是一个一般的管理者应该具备的本领，管理者就要像医生对待病人一样，对病人十分了解，对症下药，这样一个企业才可以长久不衰，那么自己也就是一个优秀的管理者了。</font><br /><font face="Times New Roman "></font><br /><font face="Times New Roman "></font><br /><font face="Times New Roman ">&nbsp; &nbsp;&nbsp;&nbsp;</font><font face="宋体 ">第三，一个优秀的管理者要是一个&ldquo;屠夫&rdquo;，就是说，在对事情很了解之后，要有足够的&ldquo;霸气&rdquo;处理事件，要处理事情的时候毫不留情，不给自己留下后患。我看过屠夫杀猪的过程，尽管他也很爱猪，很可怜猪，但是为了达成任务，他会毫不留情的把猪杀掉。这个也是作为一个优秀的管理者须具备的，不要因为一些小的事情而耽误了一些大事情！</font><br /><font face="Times New Roman "></font><br /><font face="Times New Roman "></font><br /><font face="Times New Roman ">&nbsp; &nbsp;&nbsp;&nbsp;</font><font face="宋体 ">第四，一个优秀的管理者最终要成为一个&ldquo;厨师&rdquo;，厨师大家都见过他们厨艺高超，可以满足不同人的口味。对呀，一个优秀的管理者，就是管人，就是处理事情。所以衙门要靠自己优秀的技艺让自己下属和上司以及所有接触的人都满意，做到都能帮助自己，为自己所用，这样就可以达到&ldquo;众人拾柴火焰高&rdquo;！当然，厨师做菜的目的是为了吃的，一个优秀的管理者就要做出很多口的&ldquo;菜&rdquo;，菜要做得好，每道菜要送给需要的人，这样，事情就是水到渠成，不成功都不行！</font><br /><font face="Times New Roman "></font><br /><font face="Times New Roman "></font><br /><font face="宋体 ">以上就是一个普通的管理者成长为一个优秀的管理者的过程，他是一个从零为起点到高深莫测的管理者的必由之路。作为一个优秀的管理者如果缺少某些要素，可以马上补上来，会使自己的事业更加的成功！祝愿所有的管理者都成为优秀的</font><font face="Times New Roman ">CEO</font><font face="宋体 ">！</font><br /></div>]]>
</content>
</entry>

<entry>
<title>户外家具行业特点及解决方案</title>
<link rel="alternate" type="text/html" href="http://www.bokee.net/blogmodule/weblogcomment_viewEntry/2063562.html"/>
<issued>2008-08-16T14-58-19 GMT+08:00</issued> 
<created>2008-08-16T14-58-19 GMT+08:00</created>
<modified>2008-09-07T00-31-07Z</modified>
<id>tag:karl001.blogchina.com,2005://2063562</id>
<author>
<name>karl001</name>
<url>http://www.bokee.net/blogmodule/weblogcomment_index/karl001.html</url>
</author>
<dc:subject>Default Cloumn</dc:subject>
<content type="text/html" mode="escaped" xml:lang="zh_CN" xml:base="http://www.bokee.net"> 
<![CDATA[<div align="center">
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            <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-line-height-alt: 7.5pt" align="left"><span style="FONT-SIZE: 9pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt">&nbsp;&nbsp;&nbsp; 质量是企业的立足之本，成本是生存之道，而时间则是企业发展之源。没有好的质量，就无法得到消费者的认可，企业所提供的产品和服务就无法在市场上立足；没有低的成本，企业就没有实力进行价格竞争，无法获得再生产所需要的资金而难以为继；而企业要适应不断发展的消费需求，就必须能在最短的时间里提供消费者所需要的产品和服务，如果一个企业对用户要求的反应稍慢一些，很快就会被竞争对手抢占先机。因为对现在的企业来说，市场机会几乎是稍纵即逝，留给企业思考和决策的时间极为有限。因此生产周期（产品研制和生产时间）就形成了企业能否适应发展需求的关键。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>一．户外家具行业特点：<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;1.</span>经营管理特点：<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;a)</span>市场竞争激烈，产品个性化要求越来越强烈，交货时间越来越短。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;b)</span>产品售后服务成为企业竞争的主要因素。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;2.</span>生产管理特点：<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;c)</span>生产方式以订单生产为主。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;d)</span>产品生产形式表现为多品种、大中小批量。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;e)</span>产品的工艺过程经常变更，生产计划变动频繁。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;f)</span>能力需求根据每个产品建立，工序间联系少，很难预测。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;g)</span>半成品或外购件较多，要求<span lang="EN-US">BOM</span>及库存的精确度较高。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;h)</span>原材料、半成品、产成品、废品频繁出入库、成本计算复杂，需要针对成本对象并随着生产过程进行成本的归集和分配。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;3.</span>产品特点：<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;i)</span>产品配置复杂，<span lang="EN-US">BOM</span>层次多。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;j)</span>产品、在制品品种繁多。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>二．解决方案<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;1.</span>基础数据管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>建立和维护企业生产使用的主要基础数据。产品的结构及零件、使用的材料、单件的材料用量，以及产品的质量要求等数据，提供工作中心及工艺路线的基本数据，进行产品分车间分工作中心的工时定额，汇总产品材料消耗定额等数据。<span lang="EN-US">&nbsp;<br /><br /></span>　　<span lang="EN-US">2.</span>生产管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>主生产计划<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>主生产计划（<span lang="EN-US">MPS</span>）主要说明企业计划生产什么，什么时候生产，生产多少，由它来驱动物料需求计划和能力需求计划。主生产计划的排产对象是具体的产品，一般细到产品的型号、规格，时间周期一般细到月或周。它与业务有着灵活的接口，可按批量准则和库存情况生成计划，完成最终计划编制。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>物料需求计划<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>依据产品结构数据（<span lang="EN-US">BOM</span>）和库存状况，编制物料需求计划<span lang="EN-US">---</span>生产计划、采购计划，可采用不同的批量政策。通过任务跟踪<span lang="EN-US">,</span>指导其他工作中心<span lang="EN-US">,</span>物料采购部门在适当的时间加工或采购适当数量的材料和零部件，有助于避免物料短缺、降低库存、提高企业的生产效率。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>能力需求计划<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>根据<span lang="EN-US">MPS</span>任务生成粗能力需求计划，对关键工作中心的设备、人力进行核算。可按日期、按工作中心查询粗能力需求。对关键资源进行核算。可排成工序进度计划，日能力需求计划和细能力需求计划，并进行细能力核算，提供细能力需求计划报表。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>车间现场管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>根据相关数据编制车间作业计划，支持顺序、平行、交叉、分批作业，保证生产加工过程顺利畅通，缩短产品生产周期，提高交货的准确度。及时统计车间现场数据，如：产量、设备运转情况、原材料消耗情况等。保证管理人员能及时了解车间的生产情况。并提供生产进度日报、车间产品产量报告、生产工时的统计报告、车间在制品数量统计。保证计件工资的准确性，充分体现企业按劳分配的管理制度，提高企业员工的积极性。按班组的管理模式，使责任更清楚、更细化。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;3.</span>销售管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>建立完整的客户档案，集中管理各类单据，如：客户信息－报价－接单－排产－备货－出库－开票－送货－装箱－汇总，原来属于不同部门的业务实现了无缝的链接，缩短交货周期，提高交货准时性。<span lang="EN-US"> <br /><br /></span>　　<span lang="EN-US">4.</span>采购管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>采购管理来源于生产计划、物料需求、库存等其他部门直接下达的数据，采购需求经审批后制成采购单。采购物品允许多种物料、多个交货期且允许分批交货。收货检验后才可以入库。可有效地监控采购计划的实施，采购成本的变动及供应商交货履约情况，从而帮助采购人员选择最佳的供应商和采购策略，确保采购工作高质量、高效率及低成本地执行。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;5.</span>库存管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>库存的主要功能是在供给和需求之间建立缓冲，减缓供需矛盾；提供各项物料，以保障从原材料－<span lang="EN-US">&gt;</span>半成品－<span lang="EN-US">&gt;</span>成品－<span lang="EN-US">&gt;</span>客户的物流畅通，提供库存流水帐和累积台帐管理，支持多仓库、多货位、多批次管理。可进行库存的物料积压信息，短缺超储报警和资金占用数据，可提供材料的成套分析与缺件分析，维护车间限额领料中的实际领用量和完工的实际入库量。对重要的物资进行重点管理。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;6.</span>成本管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>成本管理系统按费用要素和成本对象归集和分配成本，支持多种成本类型，支持材料按实际价领用，核算期分摊差异。支持多种间接费用分摊方式，做好产品成本的账务核算。规范企业成本核算制度，实现合理分配费用和方便、及时、准确地计算产品成本，企业通过合理控制，降低生产成本，改进资金运用和管理，提高企业赢利水平。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;7.</span>工资系统<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>工资由三个方面的组成：计件工资、考勤数据、考核数据，制成工资表及工资汇总表。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;8.</span>质量管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>对生产过程中的质量信息进行全面的管理，包括从原材料，外购件，外协件，另部件及产品的质量控制信息，到最终的客户反馈质量信息，通过上述质量信息的统计分析，可以进行质量方面的技术改造和质量控制，实现产品的高质量<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;9.</span>设备管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>设备管理通过对设备台帐基本信息、设备运行情况、设备事故和故障情况、及设备移动情况等信息实现集中统一管理。随时了解有关设备的各种情况，及时采取措施，使设备保持最佳的运行状态。<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;10.</span>人力资源管理<span lang="EN-US">&nbsp;<br /><br />&nbsp;&nbsp;&nbsp;&nbsp;</span>现代企业管理活动中，人力资源是企业资源的根本，以人为本是现代企业管理中对人管理出发点。只有对人力资源进行科学管理，各部门之间才能更好的协调配合，从而使整个企业成为一个有机的、合理的整体。也只有这样，企业的长远目标、各种经营活动才能有一个根本的保障。<span lang="EN-US"> <o:p></o:p></span></span></p>
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</div>]]>
</content>
</entry>

<entry>
<title>让世界记住这个闪亮的日子</title>
<link rel="alternate" type="text/html" href="http://www.bokee.net/blogmodule/weblogcomment_viewEntry/2046623.html"/>
<issued>2008-08-08T17-29-08 GMT+08:00</issued> 
<created>2008-08-08T17-29-08 GMT+08:00</created>
<modified>2008-09-07T00-31-07Z</modified>
<id>tag:karl001.blogchina.com,2005://2046623</id>
<author>
<name>karl001</name>
<url>http://www.bokee.net/blogmodule/weblogcomment_index/karl001.html</url>
</author>
<dc:subject>Default Cloumn</dc:subject>
<content type="text/html" mode="escaped" xml:lang="zh_CN" xml:base="http://www.bokee.net"> 
<![CDATA[<h1>搜狐网论</h1>
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<p>&nbsp;</p>
<p>&nbsp;&nbsp;&nbsp;&nbsp;搜狐体育讯&nbsp;2008年8月8日5时20分，白日的第一缕晨曦将射向天安门城楼的飞檐，跃上紫禁城金色的琉璃瓦，点燃中国最闪亮的日子。</p>
<p>　　这一刻，我的朋友，你将如何迎接它的到来？</p>
<p>　　你也许是一个清洁工，刚刚离开打扫干净的寂静的街道，走向家里柔软的床；</p>
<p>　　你也许是一个普通政府工作人员，正在准备冲进高速运转的一天；</p>
<p>　　你也许是一个摄影师或记者，已经开始记录紧迫的倒计时；</p>
<p>　　你也许是一个奥运志愿者，为了这一刻的到来彻夜不眠；</p>
<p>　　你也许是一个运动员，在日出时听见自己运动服下激动的怦怦心跳；</p>
<p>　　你也许是一个初生的孩子，幸运地选择这个时刻降临到一个和平的、走向昌盛的国家&hellip;&hellip;</p>
<p>　　无论你是谁，你所做的一切，都在构建成轰隆前行的中国的一部分，为你的工作和存在骄傲吧，今天，当整个世界、不同颜色的眼睛睁开的时候，所有的视线都将投向中国，和它的人民所做的一切努力。
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<p>　　一位外国友人道出了他对北京奥运会的深刻理解：&ldquo;中国曾建起历史上最长的墙。现在，它正在组建历史上最大的奥林匹克运动会。墙是为了抵挡中国的敌人，而奥运会是为了把新中国展现给它的朋友们。墙显示了它的土地之伟大，而奥运会将显示其精神之伟大。&rdquo;</p>
<p>　　这个伟大的精神，同时属于远古、今日和未来，它来自于数千年中国人对世界和平、天下大同的渴望，来自于中国人的勇敢坚韧，也来自于中华民族创造性地与世界竞争和交融的持续努力。</p>
<p>　　我的朋友，让我们为奥运欢呼，让世界记住这个闪亮的日子。</p>
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</content>
</entry>

<entry>
<title>5S：品质文化的基础</title>
<link rel="alternate" type="text/html" href="http://www.bokee.net/blogmodule/weblogcomment_viewEntry/2033036.html"/>
<issued>2008-08-03T17-02-59 GMT+08:00</issued> 
<created>2008-08-03T17-02-59 GMT+08:00</created>
<modified>2008-09-07T00-31-07Z</modified>
<id>tag:karl001.blogchina.com,2005://2033036</id>
<author>
<name>karl001</name>
<url>http://www.bokee.net/blogmodule/weblogcomment_index/karl001.html</url>
</author>
<dc:subject>Default Cloumn</dc:subject>
<content type="text/html" mode="escaped" xml:lang="zh_CN" xml:base="http://www.bokee.net"> 
<![CDATA[<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11.25pt; TEXT-ALIGN: center" align="center"><strong><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"></span></strong><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: red"><o:p></o:p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11.25pt; TEXT-ALIGN: left" align="left"><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: red"><o:p><font face="Times New Roman">&nbsp;</font></o:p></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 11.25pt; TEXT-ALIGN: left" align="left"><span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">国内不少企业管理者过于看重体系（制度），所以热衷于各种体系的认证，寄希望于通过</span><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: red"><font face="Times New Roman">ISO</font></span><span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">等国际标准打造良好的品质。这种期望往往落空，因为从管理的角度来说，优秀的工作品质及产品品质取决于三个方面：品质文化、管理体系、人的能力。</span><span lang="EN-US" style="FONT-SIZE: 10pt"><font face="Times New Roman"> <o:p></o:p></font></span></p>
<span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　<strong><span style="COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">光有体系是不够的</span></strong></span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　<span style="COLOR: #0099cc">不能光指望</span></span><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: #0099cc; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">ISO</span><span style="FONT-SIZE: 10pt; COLOR: #0099cc; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">体系认证能带来优秀的工作质量及产品质量</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　记得一次某公司老总问我，&ldquo;我参观过许多外资企业，那种现场管理状况与水平让我十分羡慕。为了提升管理水平，我们花了近十万元及一年的时间进行</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">ISO9000</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">咨询与认证，认证后每年还要花钱进行外审。我不怕花钱，但花钱要有效果。我本来寄希望于</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">ISO</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">国际质量管理体系给我公司带来大的变化，现在我很失望，公司混乱的现场仍然没有什么实质性的改变。为什么呢？</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&rdquo;</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">。这样的疑问在国内的企业经营管理者中绝不是少数。事实上，在国内许多实施</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">ISO</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">咨询认证的企业，通过认证后并没有感受多大的益处，相反，在一些企业中一大堆低效的表格让现场人员怨声重重，甚至造假应付外部审核。客观地说，</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">ISO</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">国际质量管理体系做为一种管理体系来说，值得国内企业好好研究及有效地推行。但是，任何指望通过</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">ISO</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">等国际标准就能打造良好的质量的想法是不正确的，因为从管理的角度来说，优秀的工作质量及产品质量取决于三个方面：品质文化、管理体系、人的能力。通过</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">ISO</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">认证也只是在管理体系上有所提升，而品质文化及人的能力没有改变的话，是无法取得满意的结果的。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　<strong><span style="COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">人的能力</span></strong></span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　<span style="COLOR: #0099cc">只要求工人要认真、要有责任心，甚至把</span></span><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: #0099cc; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&quot;</span><span style="FONT-SIZE: 10pt; COLOR: #0099cc; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">加大处罚力度</span><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: #0099cc; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&quot;</span><span style="FONT-SIZE: 10pt; COLOR: #0099cc; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">当成是得到良好工作质量的法宝。这些都是能力不足的表现。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　在国内许多企业经常可以这样的情形：现场出了差错后，避免再出同样问题的对策就是要求工人要认真、要有责任心，甚至有许多管理人员把&ldquo;加大处罚力度&rdquo;当成是得到良好工作质量的法宝，但结果是问题一而再、再而三的发生，上下级关系日趋紧张。出现这样的处理方式及结果，都是管理人员能力不足的表现，这与国内企业多年了只注重思想工作，忽视科学的工作方法造成的。管理专家认为，人类不可能一直持续地保持高度的紧张状态和注意力。有时总会松口气，如果正在作业途中，就可能引发失误，因此光凭精神方面并不能防止失误的发生。很多情况下要采用科学的方法避免失误的产生。例如在许多优秀的企业十分注重通过愚巧化等措施来防止失误的产生。愚巧化简言之就是通过有效的方法达到&ldquo;愚蠢的人也能像巧匠一样做好工作&rdquo;，比如，如果你安排某人的工作是每天数螺丝，并且你交代的是采用一个一个的数的话，一天</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">8</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">小时如果不出错那恐怕是个奇迹了。而做一个简单的道具，道具中有</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">100</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">个小孔，抓一把螺丝往上面一放，轻轻一摇，</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">100</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">个小孔中各落下一个小螺丝，再将道具一斜，多余的螺丝全部滑下，剩下的就是</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">100</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">个了，用此方法数螺丝，效率是单个数的十余倍，又难得出错。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　因为科学管理的能力不足，以下不能称为措施的&ldquo;措施&rdquo;在国内许多企业的质量提高计划中思空见惯：加强车间设备维护保养；继续加强现场质量监督和质量控制；加大现场质量检测力度；严格控制原料分选与装卸环节；尽量做到事前预防，事中控制。等等。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　从下面的对比中，更加可以感受到能力上的不足是无法采取有效对策防止问题再次发生的。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　现象：螺丝松动，导致振动加剧，影响产品精度。常见的&ldquo;对策&rdquo;：拧紧螺丝，要求部下今后特别注意螺丝是否松动。有效的对策：拧紧螺丝，在螺丝与连接板上画线（目视管理），明确规定部下每天上班时检查螺丝是否松动。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　在能力提升方面，还有许多知识值得我们企业各级管理者去学习、实践。例如，不仅要认识工厂中常见的八大浪费等现象，而且还要通过</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">QC</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">问题解决手法、统计技术、</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">TPM</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">及</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">JIT</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">中追求卓越的理念及方法等，解决这些问题。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　<strong><span style="COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">品质文化及</span><span lang="EN-US" style="COLOR: red">5S</span></strong></span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　<span style="COLOR: #0099cc">品质文化就是企业中追求优质、追求卓越、追求完美的做事风格，如果不树立良好的品质文化，无法得到或保证工作质量及产品质量的优秀及稳定。</span></span><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: #0099cc; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /></span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　在企业中树立良好的品质文化对生产型企业来说十分重要。品质文化就是在企业中形成按规定作业、追求优质、追求卓越、追求完美的做事风格。为了形成这种风格，必须培养按规定作业的作风及营造企业全面的改善氛围，追求比现状更好：成本更低、效率更高、质量更好、交货期更短。也就是我们常说的对自己所负责的工作追求精益求精。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　品质文化是以</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">为基础的，这可以从</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">对人的品质的提升的作用中看出。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">培养有规定按规定做、养成凡事认真的习惯。再好的质量管理制度、标准，如果连有规定按规定做都不能保证，怎么能指望得到好的结果。此外，</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">让企业各级管理人员及一线操作者很清楚了解并掌握诸如</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">3</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">定</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">3</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">要素、形迹管理、目视管理、红牌作战、定点摄影、</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">IE</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">技法等科学的管理思想及方式，迅速提升了管理水平与基础的改善技法，对降低成本、提高效率、提高产品质量、缩短交货期等持续改善方面打下意识及能力基础。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　在几个月</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">管理推行之后，株洲时代集团杜总的感受无疑说明了</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">对品质文化的基础作用：</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">管理是基础工作的基础，现场不推行</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">管理，其它的基础管理有空中楼阁的感觉。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　</span><span lang="EN-US" style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; COLOR: red; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">的最终目的是提升人的品质：</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">1</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">、革除马虎之心，养成凡事认真的习惯（认认真真地对待工作中的每一件</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&ldquo;</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">小事</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&rdquo;</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">）</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">2</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">、遵守规定的习惯</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">3</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">、自觉维护工作环境整洁明了的良好习惯</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">4</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">、文明礼貌的习惯</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /><br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> </span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&ldquo;</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">有限，创意无限</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">&rdquo;</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">。随着</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">的推行，干部，工人发现问题的能力得到提升，尤其是自己动脑筋去解决问题的工作热情被非常好的激发出来。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　我们国内许多企业都应该好好反省自己的工作方式，习惯于喊口号，提要求，定指标，做思想工作。严格考核的做法根本无法达到有效推行</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">管理的境界及效果。在日常工作中精益求精，追求卓越的精神应该从</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">5S</span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">管理开始。</span><span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <br /></span><span style="FONT-SIZE: 10pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">　　品质文化、管理体系、人的能力，只有这三者的共同提高才能期待优秀的工作质量及产品质量</span>]]>
</content>
</entry>

<entry>
<title>80后民工管理思考</title>
<link rel="alternate" type="text/html" href="http://www.bokee.net/blogmodule/weblogcomment_viewEntry/2033018.html"/>
<issued>2008-08-03T16-54-28 GMT+08:00</issued> 
<created>2008-08-03T16-54-28 GMT+08:00</created>
<modified>2008-09-07T01-25-19Z</modified>
<id>tag:karl001.blogchina.com,2005://2033018</id>
<author>
<name>karl001</name>
<url>http://www.bokee.net/blogmodule/weblogcomment_index/karl001.html</url>
</author>
<dc:subject>Default Cloumn</dc:subject>
<content type="text/html" mode="escaped" xml:lang="zh_CN" xml:base="http://www.bokee.net"> 
<![CDATA[<h2>&nbsp;</h2>
<div class="t_msgfont" id="postmessage_719309">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 我们习惯于把1980年以后出生的一代称为&ldquo;80后&rdquo;一代，这是完全在新时期成长起来的一代。在人们还没有充分认识与理解这一代人的时候，众多的企业尤其是民营企业里开始涌入大量的&ldquo;80后&rdquo;的员工，据统计，已经超过60%。而最让企业主与HR感到困惑的是很多管理方法与规则在&ldquo;80后&rdquo;一代身上失效，他们是让很多管理者感到迷惑的一代。<br /><br />&nbsp; &nbsp; 据报道，2006年4月北京大学社会学系、中国社会科学院社会学研究所和农村发展研究所共同组成的课题组，进行了一项针对珠三角地区外来务工人员的问卷调查，统计结果表明，&ldquo;80后&rdquo;农民工以&ldquo;出来挣钱&rdquo;为主要目的的只占18.2％。而选择&ldquo;刚毕业，出来锻炼自己&rdquo;、&ldquo;想到外面玩玩&rdquo;、&ldquo;学一门技术&rdquo;和&ldquo;在家乡没意思&rdquo;的人共占到71.4％。<br /><br />&nbsp;&nbsp;小杨初中毕业后在家无所事事，和很多农村孩子一样，年仅19岁的他来到了温州打工。短短半年更换了6家工厂，离职的原因一半是自己不喜欢工厂而离开，另一个原因就是因是上网、看球赛未正常上班、加班被开除。公司的规章条款在他眼里并不是那么不可违背。频繁的更换工作难以得到稳定的收入，但小杨似乎并不担心。没有生活费紧张的时候，找老乡大量借款，然后找父母寄钱接济。近一年下来，小杨没有象老一辈的农民工那样把钱积攒起来汇给老家，反而欠了一屁股债，但他仍旧过的很开心。<br /><br />&nbsp;&nbsp;&nbsp; &ldquo;80后&rdquo;民工小杨的故事是一个很普通也很普遍的例子。在新时期成长起来的他们，成长的环境比老一辈优越很多，这群人绝大多数又为独生子女，父母都很年轻，很多不需要承担养家糊口生活压力。尽管他们是农民身份，但其中相当多的人从来没有接触过农业生产劳动，甚至连自己家里有多少田地都搞不清。<br />企业是一个责任落实很明确的利益机构，从业人员需要努力工作达到工作目标才能获得企业的承认，并给予相应的回报。很多&ldquo;80后&rdquo;一代的民工，并不在意工作是否完成，生产计划是否实现。像&ldquo;扣工资&rdquo;、&ldquo;开除&rdquo;这样的惩罚方式就很难约束他们，弄不好还会导致工人辞工，影响订单的完成，这损失就大了。他们坚持自己的生活方式，并非企业给予加班费就可以愿意加班，服从生产的调度。这许许多多的问题给民营企业，尤其是劳动密集型的企业的人力资源管理带来了新的课题。<br />&nbsp; &nbsp; 随着时代的发展，近年来&ldquo;80后&rdquo;一代民工必将走上并主宰中国的劳动密集型产业，成为&ldquo;中国制造&rdquo;乃至&ldquo;中国创造&rdquo;的生力军。作为企业的管理者，必须深刻思索如何妥善的用好&ldquo;80&rdquo;后一代的员工，企业要积极担负起社会责任，企业的人力资源管理方式也必须与时俱进，不断采取新的举措。<br />一、建立技术培训系统<br />&nbsp; &nbsp; 缺乏技术的&ldquo;80后&rdquo;民工收入低，流动性强。很少企业在民工的技术培训上投入，大都倾向录用现成的熟练工，而随着生产规模的扩大，劳动力市场熟练工人的增加的速度已经远远跟不上企业的需要。企业想通过招募现成的技术工人难度与成本也越来越高，这就迫切需要企业动用自己现有的资源进行培养。一方面企业可以为自身发展需要培养适合本企业需要的劳动力，同时客观上履行了企业应负起的社会责任，为社会培养大量的产业人才，促进社会就业，提升行业竞争能力。 <br />&nbsp; &nbsp; 在对众多&ldquo;80后&rdquo;一代民工调查发现，有71.4%的人&ldquo;不以挣钱为主要目的&rdquo;，主要目的一类是&ldquo;锻炼自己&rdquo;、&ldquo;学技术&rdquo;、&ldquo;长见识&rdquo;，这是着眼于发展，着眼于长远。而当企业能够提供给他们一个学习成长的平台时，招募与管理的难度会大大降低，同时也可减少大量的招募费用。<br />企业内的技术培训根据自身需要有针对性的进行培训，不少企业设立了专门的民工技术培训部门。对新进员工进行技术培训，然后转入生产车间，同时将生产线上不熟练的员工或是无技术的员工安排技术培训。使民工在企业里优化流动，一方面可以提高民工的忠诚性，一方面可以系统的培养企业的技工人才。<br />二、积极面对因势利导<br />&nbsp; &nbsp; 如今的 &ldquo;农民工&rdquo;已经悄悄完成了更新换代和&ldquo;结构转型&rdquo;。在社会关注&ldquo;民工荒&rdquo;、&ldquo;讨薪&rdquo;等现象的时候，农民工群体内的变化可能会让城里人始料不及。现在的辛勤忙碌的&ldquo;农民工&rdquo;，早已不是刚刚洗脚上岸的老农民。他们年轻，富有朝气，追逐着自己的梦想和时尚的城市生活。&ldquo;80后&rdquo;一代民工思想活跃，对新事物敏感，追求个性。<br />企业的管理者需积极转变管理方式，切不可使用僵化机械的管理模式。每一代人，都有打在他们身上的烙印，都有他们特有的生活方式。企业的管理者以开放的心态，不必紧张，但也不能放任随流，不断了解新生事物的发展，拉近与&ldquo;80后&rdquo;一代的心理沟通距离。对新生事物进行辨证的分析，对员工中的一些有别于以往的思想动态积极分析、沟通，趋利避害，因势利导是最好的方法。<br />&nbsp; &nbsp; 对于茫然的一类&ldquo;80后&rdquo;民工，需要积极引导。没有灯塔，航船就可能迷航，若不引导，他们有可能荒芜一生，也有可能滑向反社会的一面。这一类民工，身上体现了&ldquo;80后&rdquo;一代理想教育欠缺的弱点，企业必须加强对民工的职业生涯规划，辅之以教育引导，积极担负起社会责任。帮助&ldquo;80后&rdquo;一代实现自己的人生价值，并创造社会价值。<br />三、加强企业基础设施建设<br />&nbsp; &nbsp; &ldquo;80后&rdquo;成长环境相对优越，追求生活品质。传统的民工生活条件很难让他们接受，硬件设施良好的企业，民工招募压力小，员工流失率也相对较低。相对与六、七十年代出生的民工只关心&ldquo;挣多挣少&rdquo;的问题，&ldquo;80后&rdquo;一代对工作生活设施、娱乐休闲很在意。<br />这需要我们积极改善生产现场环境，运用高效的机器设备，注意高温、噪音等因素的防护，配备必要的劳保用品。<br />&nbsp; &nbsp; 生活方面改善住宿条件，提供宽敞清洁的宿舍，配备空调，独立的卫生间，具备一定的私人空间。生活区设立食堂、医疗室、图书室、网吧、、休闲体育活动场地、常用的体育器材等等。同时提供必要的交通便利，方便员工上下班出行。<br />&nbsp; &nbsp; 目前长三角、珠三角很多民营企业以上硬件设施的配备都比较齐全，这样的企业比较容易受到&ldquo;80后&rdquo;一代的青睐。<br />四、加强职业道德教育，提高职业素养<br />&nbsp; &nbsp; 职业道德建设是提高员工职业化素养的重要方法之一，目前&ldquo;80后&rdquo;一代民工表现出的一些不足，主要是职业道德的缺失。而大多民企历来忽视在企业内部进行必要的职业道德教育。众多的民营企业管理者与员工职业道德观淡薄，同时对职业道德缺乏基本的了解。在新形式下我们需要系统研究与反思职业道德问题，职业道德培训亟待加强与提高。<br />&nbsp; &nbsp; 职业道德教育需要企业的管理者尤其是人力资源管理者的参与，搜集与开发职业道德培训课程，并且在企业内部大力提倡与宣传职业道德。通过系统的职业道德教育，加速&ldquo;80后&rdquo;民工成为企业人，培养爱岗敬业、积极创新的&ldquo;80后&rdquo;一代新民工。<br />五、加强企业文化建设<br />&nbsp; &nbsp; 企业文化是企业看不见的生产力，一个企业具备什么样的文化，直接影响着进入企业的员工的行为。&ldquo;80后&rdquo;一代思想先锐，敏感度高，对企业文化的感知很迅速，也会做出明确的行为反应。如果进入一个企不适合自己的业，新一代的民工会考虑离开。<br />&nbsp; &nbsp; 针对&ldquo;80后&rdquo;一代的企业文化建设。需要系统思考与运作，深刻影响到员工，帮助员工树立企业的基本价值观；可以通过一些喜闻乐见、浅显易懂的方式让员工理解与感知到企业提倡的基本理念，通过参与活动、参与管理，深化。企业内部的人员尤其是管理层坚持按照企业提倡的理念转化为实际的行为。以身作则，言行一致，背负起全面构筑企业文化的责任</div>]]>
</content>
</entry>

<entry>
<title>提升企业管理能力的新途径</title>
<link rel="alternate" type="text/html" href="http://www.bokee.net/blogmodule/weblogcomment_viewEntry/1950968.html"/>
<issued>2008-07-02T15-23-23 GMT+08:00</issued> 
<created>2008-07-02T15-23-23 GMT+08:00</created>
<modified>2008-09-07T01-25-19Z</modified>
<id>tag:karl001.blogchina.com,2005://1950968</id>
<author>
<name>karl001</name>
<url>http://www.bokee.net/blogmodule/weblogcomment_index/karl001.html</url>
</author>
<dc:subject>Default Cloumn</dc:subject>
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<![CDATA[<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan" align="left"><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">２０世纪８０年代以来，电子工业迅速发展，先进工艺不断被投入使用，市场经济的激烈竞争客观上要求</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">在经营业绩评价时不能仅注重财务成果，而应更重视影响</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">长期而稳定发展的因素。但是，传统的</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">经营业绩评价已经难以满足这些要求，不能有效地为</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">与决策、战略目标的实现和竞争优势的形成提供服务，这必将影响</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">对新</span></font><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #2a2a2a; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">产品</span></span></a></span><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的开发研究、</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718866/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">人力资源</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的开发利用、信息技术的开发利用以及客户和市场的开发研究等。</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"> <o:p></o:p></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">　　为解决这些问题，专家学者们设计了平衡计分卡（ＢＳＣ）。另一方面，</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200717727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">成本管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">和成本控制要求有一个客观可行的评价方案和评价系统，而目前通常只注重对</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200717727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">成本管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的实施，忽略了对成本实施效果进行评价，因此，ＡＢＣＭ和ＢＳＣ自然而然就有了结合应用的可行性和需求性，也为</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">提升</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">能力提供了途径。</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">　　</span><strong><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-font-kerning: 0pt">一、为什么ＢＳＣ和ＡＢＣＭ系统需要结合应用</span></strong><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">　　１９９０年，美国诺顿</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701087/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">研究所</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">主持了</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&ldquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">衡量未来组织的业绩</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&rdquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">课题，其</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701087/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">研究所</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">成果就是ＢＳＣ的雏形。美国哈佛</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701009/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">商学院</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的罗伯特</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&middot;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">Ｓ．卡普兰（ＲｏｂｅｒｔＳＫａｐｌａｎ）教授和复兴方案公司总裁戴维</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&middot;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">Ｐ．诺顿（ＤａｖｉｄＰＮｏｒｔｏｎ）在这一雏形的基础上创建了一套</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">业绩评价体系，即ＢＳＣ体系。ＢＳＣ是通过建立一套完整的财务与非财务指标体系，包括财务业绩指标、客户方面业绩指标、内部经营过程业务指标和学习成长业绩指标，来对</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的经营业绩和竞争状况进行综合、全面、系统地评价。按照卡普兰教授和诺顿教授对ＢＳＣ的描述，ＢＳＣ体系将</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">业绩评价分为四个角度；</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">①</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">财务（Ｆｉｎａｎｃｉａｌ）：根据</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">经营的财务成果和经营现状（收入、成本、利润、</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701204/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">现金流</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">、资金回报率等）评价</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的财务绩效和发展前景；</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">②</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">客户（Ｃｕｓｔｏｍｅｒ）：从外部市场和客户角度衡量</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">市场影响力，评价</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">客户服务质量，从而发现问题并发掘</span></font><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US"><font size="3">企业</font></span></span></a><a href="http://www.manaren.com/"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #2a2a2a; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">产品</span></span></a></span><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">和服务的潜在客户；</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">③</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">内部运营：（ＩｎｔｅｒｎａｌＰｒｏｃｅｓｓ）：着重评价</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">内部</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">和</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701161/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">业务流程</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">情况，通过对内部运用情况的分析和评价，</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">经理人和</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">管理者</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">可以发现</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">和机构部门设置等方面的问题，从而促使</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">建立其</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701129/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">战略实施</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">所有重要的内部流程；</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">④</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">学习与成长（Ｌｅａｒｎｉｎｇ＆Ｇｒｏｗｔｈ）：体现了</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a>&ldquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">以人为本</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&rdquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的发展战略，强调对</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718866/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">人力资源</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">开发和储备的评介，同时关注员工创新性和员工个人发展的评价，鼓励员工发挥个人才智。</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">　　ＡＢＣＭ</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200717727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">成本管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">系统的基本原理是：</span></font><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #2a2a2a; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">产品</span></span></a></span><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">消耗作业，动因导致作业消耗资源，因此对</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&ldquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">资源</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&mdash;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">动因</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&mdash;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">作业</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&rdquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的分析，从而对</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">成本进行</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200714323/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">系统管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">乃是ＡＢＣＭ的本质所在，然而在对</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&ldquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">资源</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&mdash;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">动因</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&mdash;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">作业</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">&rdquo;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">进行分析</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的同时更注重对作业流程和价值链的分析，从而为</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">决策提供更及时、准确合理的成本信息。</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">　　随着</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的不断发展，经营规模不断加大，人数越来越多，这要求</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">采用规范化和系统化</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">管理</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">方式。通常，</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">在进行业绩评价时需要将其内部组织划分为不同的业务中心，对不同的业务中心适用不同的评价标准，但总体来说都是通过设置不同的指标体系进行成本和收益对比分析，ＢＳＣ系统也不例外；然而在进行成本分析时，由于按照传统成本法核算出来的成本信息，尤其是对于一些</span></font><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #2a2a2a; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">产品</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><font size="3">公其费用比重较大的</font></span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #2a2a2a; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">产品</span></span></a></span><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">成本信息，一方面难以满足</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">对特定</span></font><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #2a2a2a; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">产品</span></span></a></span><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">、人员和</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701025/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">机械设备</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">的评价要求，另一方面无法解决成本信息输出的及时性要求。从而提出了结合应用ＢＳＣ系统和ＡＢＣＭ系统，以解决科学评价不同</span></font><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/"><span lang="EN-US" style="FONT-SIZE: 9pt; COLOR: #2a2a2a; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">产品</span></span></a></span><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">、人员和</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200701025/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">机械设备</span></span></a></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">所作贡献的问题。</span><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 18pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align="left"><font size="3"><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt">　　</span><strong><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-font-kerning: 0pt">二、ＢＳＣ和ＡＢＣＭ系统的结合应用能为</span></strong><strong><span lang="EN" style="COLOR: black; FONT-FAMILY: Verdana; mso-bidi-font-family: 宋体; mso-ansi-language: EN; mso-font-kerning: 0pt"><a href="http://www.manaren.com/tag/200718727/"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 宋体; TEXT-DECORATION: none; mso-ascii-font-family: Verdana; mso-hansi-font-family: Verdana; text-underline: none"><span lang="EN-US">企业</span></span></a></span></strong><strong><span style="COLOR: black; FONT-FA