oc约束理论瓶颈管理八讲财务与绩效评估

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1、]GOLDRATTSATELLITEPROGRAM高瑞特卫星节目SESSIONTWO第二讲FINANCEANDMEASUREMENTS财务与绩效评估Goodevening,andtoallthefriendsintheAmericas-Goodmorning!大家晚安。各位美国的朋友早安。Financeandmeasurements.财务与绩效评估。Financeisthefunctioninourorganizationthattakescareofthemoney.财务在我们组织里的功能是管理金钱。Theyaretheoneswhoareresponsiblefo

2、rallthepayables,theyaretheonewhopays.他们负责所有的应付帐款，他们是付钱的人。Theyareresponsibleforthereceivables,theonewhoinvoiceandaresupposedtocollectaswell.他们负责应收帐款，要开发票而且必须催收款项。Theyarealsoinchargeofallourrelationshipswiththebanks.ButIamnotgoingtotalkaboutthataspectoftheworkoffinance.他们也负责维系我们与银行之间的关系，但

3、是我不打算讨论财务那部分的功能。WhatIamgoingtoconcentrateoninthissessionisthelinkbetweenfinanceandmeasurements.在这个讲次里，我把重点放在财务与绩效评估之间的关联。Financearethescorekeepers.Theyareresponsibleforjudgingtheactionsandthedecisionsthatwedointheorganization.财务是计分员，他们负责评估我们在组织里的各项行为和决策。Andifyoulookintoit,youwillfindout

4、thatactuallytheareasthatwearelookingforjudgementsandforhelpfromfinancetojudge,tomeasure,arefivedifferentareas.如果你深入探讨，会发现我们希望财务帮忙评估衡量的共有五部分。Oneofthemisjudgementofthesystemasawhole.其中之一是对系统作整体评估。Thatiswhyfinanceistheonethatdoestheprofitandlossstatement,theP&Lstatementandthebalancesheet.这

5、就是财务之所以能提供损益表和资产负债表的原因。Thisisthejudgementofthesystemasawhole.这是对系统作整体评估。AnotherthingisnotjustjudgingbackwardsintimeliketheP&Lisalwaysdoneonthelastquarterofthelastyear,butforwardintime.财务不只能在事后提供评估，例如损益表总是在每年的最后一季制作，而且也能在事前提供评估。AndIamtalkingaboutjudginginvestments.我要说的是评估各项投资。Whenyouaref

6、illinginanappropriationrequestforanewmachineyouhavetojustifyit.你在填写一部新机器的申请单时，必须评估为什么要买它。Andthisusuallygoesthroughfinance.这时通常需要透过财务。Itisnotthattheyaremakingthefinaldecision,buttheyaretheoneswhosaywhetherornotthenumbersthatyouputarerealistic.并不是说财务有权作最后决定，而是他们能判定你提供的数字是否合理。Thenthereisat

7、otallydifferentjudgement,moreonday-to-day,whichismake/buydecisions.于是他们有全然不同的评估方式，以决定是由内部制造或向外购买。Whatthingsshouldwedoathome,whatthingsshouldweratherbuyfromtheoutside.什么产品应该自己制造，什么产品应该从外面购买。Andthen,inmanylargecompanies,itisnotjustthesystemasawholethathastobejudged,butsubsystems,