TOC创始人高德拉特博士：“我改善生产的传奇故事”（5）
<p class="MsoNormal" align="left" style="MARGIN: 12pt 0cm 0pt 21pt; TEXT-INDENT: -21pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-pagination: widow-orphan; mso-para-margin-right: 0cm; mso-para-margin-bottom: .0001pt; mso-para-margin-left: 21.0pt; tab-stops: list 42.0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">3.</span><span lang="EN-US" style="FONT-SIZE: 7pt; COLOR: black; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><font face="Times New Roman"> </font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">缺乏说服决策者改变部分衡量方法的能力。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 12pt 0cm 0pt 41.25pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-pagination: widow-orphan; mso-para-margin-right: 0cm; mso-para-margin-bottom: .0001pt; mso-para-margin-left: 3.93gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">随着时间的流逝，这个障碍已经大大地减小了。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">TQM</span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">和</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">JIT</span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">做了大量的工作来改变高层管理者的观念。电影《目标》也有帮助。但终极武器是由一个意想不到的支持者提供的。管理会计师协会发起了一项对工业界</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">实施状况的调查。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">1995</span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">年发布了一份</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">200</span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">页纸的报告。以下是他们结论的摘要：</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 12pt 46.2pt 0pt 71.9pt; TEXT-INDENT: 24pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-para-margin-right: 4.4gd; mso-para-margin-bottom: .0001pt; mso-para-margin-left: 6.85gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">对管理会计师来说，</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">会计是他们很熟悉的领域，虽然</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">中使用的术语与我们通常使用的术语有所不同。变动成本、稀缺资源的使用以及责任会计，几十年来都是管理会计教科书中的内容，从理论的观点来看，对会计学来说</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">没有什么新东西。不同之处是一些主题——特别是对短缺资源的使用——在</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">中比我们过去认为的要重要得多，其地位要突出得多。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 12pt 46.2pt 0pt 71.9pt; TEXT-INDENT: 24pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-para-margin-right: 4.4gd; mso-para-margin-bottom: .0001pt; mso-para-margin-left: 6.85gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">实施</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">的公司与大多数公司的不同之处在于，它们真正将教科书上的很多主张付诸于实践。对最近这几十年的调查显示，大多数公司一直没有遵从管理会计书倡导的做法，吸收成本常常用于内部决策，企业总部的费用被分摊到各部门的业绩报告中，产品收益率计算忽略制约等等。对于我们这些传授管理会计的人来说，看到有一群公司在实现着我们倡导的理念，确实倍感欣慰。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 12pt 46.2pt 0pt 71.9pt; TEXT-INDENT: 24pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-para-margin-right: 4.4gd; mso-para-margin-bottom: .0001pt; mso-para-margin-left: 6.85gd;"><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">的未来会怎样？最显而易见的应用是在工厂里，这些工厂里的管理者勿庸置疑会效仿《目标》里的罗哥。他们的努力通常都会在不增加实际成本的情况下，几乎立即改善运营和利润。但是，如果生产之外的管理层们不愿意奉行</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">或使用</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">衡量方法去评估生产绩效，那么，这些努力最终会导致失败。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 12pt 46.2pt 0pt 71.9pt; TEXT-INDENT: 24pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-char-indent-count: 2.0; mso-pagination: widow-orphan; mso-para-margin-right: 4.4gd; mso-para-margin-bottom: .0001pt; mso-para-margin-left: 6.85gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">眺望《目标》建立的</span><personname><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">TOC</span></personname><span style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;">原理，我们预测未来的水晶球模糊了。这思维方式可能是自从微积分发明以来最重要的知识上的成就。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 方正准圆简体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt; mso-hansi-font-family: 宋体;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 12pt 0cm 0pt; TEXT-INDENT: 24pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-char-indent-count: 2.0; mso-pagination: widow-orphan;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">过去的十五年里，我见过数百次的实例，听说的更多。看上去它们都是独一无二的，然而，其实它们相同之处不少。我所讲的不只是结果方面：“这些努力通常都会在不增加实际成本的情况下，几乎立刻改善运营和利润。”或者是行动：识别、挖掘、服从等等。我所讲的是在团队推动方面的相同之处。</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 12pt 0cm 0pt; TEXT-INDENT: 24pt; TEXT-ALIGN: left; mso-para-margin-top: 1.0gd; mso-char-indent-count: 2.0; mso-pagination: widow-orphan;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;">我认为任何人都会同意成功实施的最大障碍是克服变革的阻力。关键是知道如何驾驭不同阶段和不同思维的人们交互作用形成的推动力。有一个普遍的方法吗？有没有一个确定无疑的途径，能在变革和实施变革的行动方面达成真正的共识呢？</span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt;"><p></p></span></p> 你好，楼主，最近刚接触TOC觉得很有用，改变了很多我的观点。值得深究学习，跪求电影《目标》，万分感谢！！
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