哈佛经典案例全集第15章

第二十七章销售与财务管理第一节销售业务内控制度销售业务是管理者实行内部控制、建立良好的财务控制应当着重注意的一个环节，销售业务则是企业各项物资的“出口”，对这个“口”是不能放松管理的。

一、了解良好的销售内控制度良好的销售内部控制制度应该符合以下要求：1.发货单和发票按顺序编号，如有缺号须经批准方可注销。

2.销售合同和发货单，必须经过审核批准后方可注销。

3.未经授权不得改变售价，要按规定价格销售。

4.废残料的出售视同一般销售同样处理。

5.销售退回须经授权批准后才可办理退款手续。

6.收款时必须对数量、单价、金额进行审核，有销售合同的必须与合同核对。

7.开单、发货、收款必须分工负责。

二、加强现销管理1.销售货物时，由销售部门填制一式数联的“销货单”，注明购货单位、货物名称、规格、数量、单价、金额等，经负责人审核签章后，留一联作为存根，以进行业务核算，其余交客户作为办理货款结算和提货的凭证。

2.客户持“销货单”交付货款。

财会部门对“销货单”进行审核后，办理收取货款的手续，并加盖财务专用章和有关人员的签章，留一张以编制入账凭证，其余退给客户。

3.客户持“销货单”中的提货联提货。

仓库保管人员对“销货单”进行复核，确认已办妥交款手续后，予以发货，并将提货联留下以登记台账。

三、完善赊销制度1.建立订货单制度，强化销售合同的作用。

凡属销售业务，最好采用订货方式，订单确定后再列入销售计划，作为发货的依据，防止无计划地发出货物。

2.完善批准制度。

赊销业务应该经过财务负责人批准，未经批准，销售部门无权指令仓库发货，以防止因不了解客户信用而造成的损失。

3.登记销售明细账和应收账款明细账。

在发出货物后，会计部门对销售部门开具的“销货单”以及相关的合同、订单等进行审核查对，正确无误后编制记账凭证，并及时登记销售和应收账款明细账。

销售是企业顺利运转的核心环节，管理者应该注意加强对销售业务的管理，建立起完善的内部销售制度。

第二节销售确认环节管理销售确认环节的控制包括从接受客户定单开始到销售入账过程的控制，以建立销售环节的控制制度为基础，分析销售环节的业务控制和管理过程。

哈佛《幸福课》第十五课(1)完美主义的特征什么是完美主义？完美主义是充斥在我们生活中才的对失败的失能性恐惧，尤其是在我们最在意的方面。

每个人都会害怕失败，害怕是自然的。

勇气不是不想感到害怕，而是心存畏惧，但勇往直前。

完美主义的“失能性恐惧”指的是面对挑战时让人裹足不前的害怕。

“尤其是在我们最在意十分的方面”指对指的是只有在我们最在意的考试、亲密关系、事业中，我们才会要求自己唯美。

而在其他不乐意的方面，我们并不会在乎自己况且完美还是不能完美。

完美主义和领悟卓越完美主义的人和追求卓越的人的区别是对过程的理解和认知。

从A点到B点最完美唯美最有效的方式是什么呢？是一条直线。

过程是最重要的，完美主义的人要求自己一定要走这条直线。

完美主义追求卓越一个追求卓越的人拥有同样的人野心，但同时懂得过程中会遇到不可避免的失败。

有时考试就是会失败，但我会总结经验。

没有完美的亲密关系，我会犯错，他同样也会犯错误，我们就是在跌跌绊绊中一起当中成长的。

有时我得不到想要的改善，没有关系，一次又一次，十次又十次，百次又白次的功败垂成之后，人才会到达B点。

失败是痛苦的，一个追求卓越的人在经历挫折之时无疑是不快乐，但他们会接受无助，因为这是一个人再天然不过的感情。

他们会接受失败，因为除此之外，没有其他可能出现可以成功。

曲线是现实，直线是幻想。

当我们的心智是直线，要求自己一步到位时，就是在违背心理上的自然定律，人就会体会到沮丧。

就像物理学界不考虑重力因素，飞机违背洛仑兹定律的飞机不可能飞行一样，违反自然心理公式定律的人不会快乐。

完美主义的特征没有人是当然的完美主义，也没有人是绝对的理想主义卓越。

每个各个人都在这个连续区域的某个点上，从下面三个几个方面来看看自己有多大程度的完美主义。

①自卫性在争论和谈话中，完美主义的人能有自卫性。

批评就意味着我处在某种对这条完美直线的偏离竞技状态状态。

内部的认知是要求完美直线，外部现实是偏离直线了几条直线。

哈佛商学院经典案例（Harvard Business School classic case）The course consists of 62 Harvard Business School classics, which are divided into 10 series and 30 topics,The list is as follows. See Annex 1 for details:The Harvard Business School Video classroom is a training program for top managers and EMBASelf training mode of living, a high cost-effective solution for corporate training, including Michael Potter's theory of competitive strategy,Team rules, benchmarking, excellence in services, learning organizations, alliances and alliances, customer loyalty, management, promotion and changeLeather management, performance evaluation, and ten series of training courses. By Michael Porter, Robert Kaplan and Harvard Business SchoolTen leading experts and professors have conducted research on more than 50 successful enterprises in the past 20 yearsForm a comprehensive record of the challenges faced by enterprises in the process of change. Through these experts, professors from the CEO to front-line staff in-depth interviewTalk and analysis reveal the secrets of enterprises to gain long-term competitive advantage. A full course of training consists of 10 courses, consisting of 30Thematic composition.Michael Potter competition strategy seriesIndustry analysis is the starting point of any strategy. Cost leadership and differentiation are widely used by enterprises as the two basic competitive strategies. bookIn the series, Potter tells the key to competitive positioning and how to apply industry analysis and competitive positioning to develop competitive strategies.1. Michael Potter on competitive strategy I. (Michael, Porter, on, Competitive, Tape, Strategy, I)This section describes two aspects of the content:First, Potter illustrated by the pharmaceutical industry / aviation industry:The starting point is the analysis of any strategy that industryThe strategy will focus on the most competitive areas1 MikeM PortertheoryCompetitive strategyMichael Potter on competitive warA little I6 cooperation and AssociationMengOpen up new marketsMichael Potter on competitive warA little IIIndustrial pattern innovationTwoTeam rule, team and organizational change internationalizationProject team innovation 7 customer loyalty establishes a new missionThreeBenchmarking outside the box to create a new value Continual improvement, evaluation and managementCore process 8 management enhances product and service developmentFourExcellent service, service profit chain, workshop productivity improvementListen to customers and improve staff developmentFixing negligence, retaining customers 9, changing negotiations in managing organizational change andCommunicateMotivate employees to grasp technological changeCustomer lifetime value, 10 performance evaluation, insight, performance5 build learningType organizationThe foresight of the Balanced ScorecardUnconscious activity-based costing management IIn hindsight, the activity-based cost management IIThe operator should always pay attention to how they are engagedin the industry will changeThe operator should have the ability to shape their industryEvery company should examine their strategies to eliminate potential adverse effectsTwo, Potter describes two basic competitive strategies: cost leadership and differentiation.Cost leadership strategy:The cost to have a good productThe cost leader should choose low costThe success of the cost leader to gain advantage from many waysThe cost leader attention to competitor's product cost, maintain a high degree of timeThe cost leader to make low-cost strategy to become the company's cultureThe cost leader continuously reduce costUse differentiation strategy:The success of the differentiation strategy can find buyers think that the most important valueWe were able to successfully and seeking them unique to inform the customer through a credible methodThe difference strategy must pay for their special status. But it should also be minimizedIn the process of the pursuit of the unique position, there is a balance between cost and differentiationThe difference includes not only tangible products, but also help customers use the productWe should make the difference in success, must have the internal and external communicationProcter & Gamble villa company.2. Michael Potter on Competitive Strategy II (Michael, Porter, on, Competitive, Strategy, Tape, II)In this part, Potter tells the key points of competition and how to apply industry analysis and competition orientation to make competitive strategy.I. The key to competitive positioningThe success of the strategy must consider both the industrial structure and market positioningThe successful market positioning strategy choice and the competition is differentThe strategy involves decision-making, balance and adventure. These are the other side of the edgeTwo, how to develop competitive strategy?The Emerson Electric Company acquired Leipziger's case, Potter practiced a how to apply the competitive positioning and industry analysisThe process of formulating competitive strategy: the company needs a formal strategic planning processThe multidisciplinary team is the best strategy of the DepartmentThe strategy in the aspects of communication and exchange, to be successfulThe change and convey strategy requires a certain amount of timeWe should measure the strategic situation, need to develop methods that advantageWe should observe and verify the strategic planners continue on strategy, in order to further improve the strategic objectives* American Airlines Co., Cray research company Leipziger Emerson Electric CompanyTwo. Team rules seriesAs a new form of organization, the team has been adopted by more and more enterprises. This series is through cases and expert reviewsExplain the role of the team in organizational change and key projects.1. team and organizational change (Teams, and, Organizational, Change)In the process of developing efficient teams and organizing enterprises around them, enterprises should undergo a radical reorganization. "Team and organizational change""Leather" strongly expounded the role of the team in the fundamental restructuring of the enterprise.The topic to Magema metal company (Magma Metals), Carlton - The Carlton Hotel (Ritz-Carlton) and air sealCorporation (Sealed Air) in the background, so that the audience to see how these companies successfully implement team basedThe management structure, so that a Business Turnaround, and improve customer service levels, greatly contributed to the productivity of the continuous waterPing.* Magema metal company Carlton - The Carlton Hotel Sealed Air Corporation2 (Innovative, Project, Teams)A company that manages with traditional management methods can use the team for specific key items with limited goalsBenefit from it.This topic shows Duke power company (Duke Power), Endostar surgical instruments company and "Democrat newspaper" for example.You can see from these cases how an innovative,high-performance project team works by reducing production costs and cyclesImprove customer service value and even save employees' lives to create considerable value.Expert Joe R card Masterson Bach and Douglas K Smith's comments highlighted the team in the acquisition of new commercial machineMeet, solve major or even long-term business problems, and provide an experimental stage for future business activitiesImportant function.Democrat Duke electric company reported. Endostar surgical Corporation "Benchmarking (Benchmarking) is one of the most popular and influential management methods emerging in the last 20 yearsIncludes a set of processes that compare their products and services to competitors and industry leaders. Harvard Business School videosIt shows you how to use benchmarking to achieve sustainable, dramatic breakthroughs and creative discoveries.The video comes with a manual to deepen your understanding of benchmarking so that you can apply the method to the organization in it.1 (Core, Processes)Describes how the GTE telephone company planning department uses benchmarking to redesign its order execution and repair services activitiesThe. How will you learn from it?:The decision on which the process of benchmarking managementWe determine the appropriate benchmark enterprise benchmarking managementWe use the concept of benchmarking to reconstruct the processin order to achieve better customer serviceGTE telephone company2 (Outside, the, Box)Mobil (Mobil) is famous for its good customer service, quick response and high customer loyalty. This topic discusses the beautyHow does the company make a better performance by using benchmarking in its subsidiaries?. You willThrough this thematic society:We confirm the customer satisfaction and service processCollect data using benchmarking comparison - from related industriesSet up and implement the reference point and targetMobil Corp.3 (Benchmarking, for, Continuous, Improvement)Explore the sunshine health alliance, a coalition of more than 300 hospitals and health care centers, how to help itThe staff practices benchmarking so as to make better use of resources and provide better services for patients. You willlearn through this special subject:How to use the standard benchmarking process to solve the core problem diagnosis and operationThe evaluation method of how to design goals and progress in the implementation of benchmarking.How to use the monitoring performance to maintain the benchmark Revenue Management Act* Sun Care Alliance"Service profit chain" is the most classic and effective management thought of service management.This series consists of 5 parts. The first part tells the basic idea of the service profit chain. The second part is divided into fifth partsIt expounds the customer's lifetime value, motivates the staff to provide excellent service, turns the service fault into service opportunity, and how to listen to the customer fourThe main problems in service management.1 (The, Service-Profit, Link)This topic shows you the link between best quality customer service, customer satisfaction and sustained income and business growth. The Department ofPoints bring you to Tucker Bell (Taco, Bell), Citibank (Citibank) and Xerox (Xerox) and other three companies screenLater, to explore how these companies change their mindset, organizational structure, services, operating systems and human resourcesManagement so as to provide the best service to the public.Taco Bell Citibank and Xerox.(The, Lifetime, Value, of, Customers)"Customer lifetime value" illustrates the key link between maintaining customers and winning profits and growth. In order to effectively maintain customers,The company must first understand exactly what customers need to maintain, and then be more customer oriented - every customerLife is seen as a source of profit for the company rather than a mere buying and selling deal.This topic reveals the secrets of the success of MBNA and Sewell Motors in the United states. You will seeHow do MBNA companies find and maintain "right" customers through special services, as well as Swell?With its own system and process, again and again, through thedelivery of the best service to maintain customer loyalty.MBNA company Brownsville Automobile Company(Mobilizing, People, for, Breakthrough, Service)"Motivating employees" illustrates the link between employee satisfaction and customer satisfaction, which directly affects the long-term businessProfit and growth.This topic to Southwest Airlines (Southwest Airlines) and to serve you (Service Master) how to recruit?,Train and support frontline employees who serve their customers as a case study of how they become a leader in the industry. workSatisfaction comes from the ability to provide service to customers.* Southwest Airlines Service for your company(Saving, Customers, with, Service, Recovery)Even the best companies make occasional mistakes. "Fixing your mistakes and retaining your clients" will show you some successful companiesHow to design a certain system to turn the problems intoopportunities for success?. This system requires not only company fastReact quickly to rectify problems in the product and service, and track and analyze these problems to prevent them from coming backHappen。

哈佛商学院经典案例：找到人生正确的标尺作者：克莱顿·克里斯滕森来源：中华励志网“认真思考什么才是衡量你人生的正确标尺。

我总结出，上帝衡量我的人生的尺子并不是美元，而是那些我曾经影响过他们人生的人们。

”——克莱顿·克里斯滕森。

人在遇到问题的时候，往往急于找到答案或者寻求帮助得到答案。

而往往忽略的其中最重要的关键，就是如何思考得到答案。

管理学教育我们，学会如何思考，然后自己找到答案才是最好的处理问题的方法。

哈佛商学院毕业前最后一课堂上，教授要求学生们把这些理论的聚焦镜对准自己，并针对下列三个问题寻找令人信服的答案：1. 我怎样确保我在职业生涯中会快乐？2. 我怎样确保我和我的配偶及家人的关系将成为一种持久的快乐源泉？3. 我怎样确保我一定不会进监狱呢？尽管最后一个问题听起来像在开玩笑，但并非如此。

当年罗兹学者班32个同学就有2个进过监狱。

安然（Enron）的Jeff Skilling也曾是我在哈佛商学院的同班同学。

他们都曾是很好的人，但他们人生中的一些事情把他们引上了歧途。

1、管理是最崇高的职业弗雷德里克·赫茨伯格（Frederick Herzberg）的幸福论认为，人生中最有力的激励因素不是金钱，而是那些学习的机会、在责任中成长的机会、为他人做贡献的机会、以及成就被认可的机会。

我成为学者以前，自己经营着一个公司。

有一天，我想象着我的一个经理早上踌躇满志地来工作，10小时后，带着不受赏识、沮丧的感觉开车回家。

我在想，她这种感觉会怎样深深地影响她与孩子们的相处。

然后，我的想象快进到了另一天，她带着更好的自我感觉回家——觉得学到了很多东西，因做成了很有价值的事情而被认可，以及在某个重要项目的成功中扮演了重要的角色。

我在想，这又会对她作为一个妻子与母亲产生怎样的积极影响。

我的结论是：如果做得好，管理就是最崇高的职业。

其他任何职业都不可能提供这么多的方式来帮助别人学习和成长，来承担责任并因成就而被认可，以及为团队的成功做出贡献。

哈佛商学院MBA案例全书前言（于2006年8月11日）哈佛大学是美国最古老、最著名的大学。

哈佛大学生创建300多年以来，为美国以及世界培养了无数的政治家、科学家、作家、学者。

哈佛大学之所以高踞当今世界大学之颠，是与她杰出的教学方法与辉煌的教育成就分不开的，ABC著名电视评论员乔。

莫里斯在哈佛350周的年校庆时曾这样说道：“一个曾培养了6位美国总统、33位诺贝尔奖获得者，32位普利策奖获得者，数十家跨国公司总裁的大学，她的影响足可以支配这个国家。

哈佛大学是辉煌的，但大学中的哈佛商学院更令人称道。

美国教育界有这么流传一个说法：哈佛大学可算是全美所有大学中的一项王冠，而王冠上那夺目的赛宝珠，就是哈佛商学院。

建校79年的哈佛商学院（Harvard Business School,简称，HBS）是美国培企业人才的最著名的学府，被美国人称为是商人、主管、总经理的西点军校，美国许多大企业家和政治家都在这里学习过。

在美国500家最大的公司里担任最高职位的经理中，有1/5毕业于这所学院。

哈佛工商管理硕士学位（Master of Business Administration 简称MBA）成了权力与金钱的象征，成了许多美国青年梦寐以求的学位。

哈佛商学院是一个制造“职业老板”的“工厂”，哈佛的MBA人人都疯狂地关心企业的成长和利润，他们有着极强的追求成功的冲动，和自命不凡的意识，他们是商业活动中的职业杀手。

MBA平均年薪可达10万美金以上，以致美国人指责MBA的第一条缺点就是他们的身份太高。

哈佛商学院是如今美国最大，最富，最有名望，也是最有权威的管理学校。

HBS的学制为两年，第一学期学习统一的必修课课程，第二学期进入专业课程，近90 年来一概如此。

HBS的课程设置已经成为几乎所有大学的商学院硕士课程参考模式，其校规校纪也为其他学校所模仿。

但是，哈佛商学院的教学计划存在着一个令人奇怪的课。

第一年的课程压得人喘不过气来的紧张，第二年却有点无所事事的轻松。

打假会打垮自己吗比尔是拉芬公司的首席执行官，拉芬公司是一家“专为当今户外探索者服务的世界一流服装、配件和休闲设施提供商”。

19个月前，比尔在不知情的情况下戴着一块仿制的潜水表——事实上就是拉芬潜水表的仿制品——下海潜水，险些丧命。

比尔不得不三番两次进减压舱，进行高压氧治疗，才得以转危为安。

身体恢复后，比尔雇佣了侦探来寻找假货来源，彻查公司的整条产品线，追踪非法复制品。

最后，凭借浸淫行业多年积累起来的影响力，比尔向那些容忍生产和销售假货的国家的工商局甚至政府发起了口诛笔伐。

为了防止假冒，拉芬的设计总监内尔斯下了大力气。

“要在产品推出后一年内成功伪造的可能性几乎为零。

”他向老板保证说，“这次，我们不是把拉芬的标志绣在衣物上，而是织进纤维中，用激光蚀刻在产品表面，纹理非常精细，用手摸可以感觉到。

我们还在制作产品的塑料中植入了微标签。

无论产品用了多久，我们都可以用专门的仪器读出微标签上的编码。

”另外，他们还将一个由字母和数字混合组成的24位标志符缝入或刻入拉芬的所有产品。

客户可以在网上输入标志符，检验真假。

“要猜出一串有效标志符的可能性微乎其微。

”内尔斯指出。

比尔暗自赞叹──拉芬又一次站在了新技术的前沿。

当然，花费也不少。

花钱的地方还不止是技术方面，拉芬首席法律顾问本•克尔郭尔汇报说，公司委托外部侦探协助抓捕了20多个嫌疑犯，现在每个都要单独审判。

拉芬得在刑事诉讼中出庭作证，在民诉中做原告。

另外，本指出，虽然公司三个月前刚刚聘请了三位全职律师。

但是如果真的要完成这么多起诉和共同诉讼，向所有仿制拉芬产品的人发出商品外观侵权通知，同时继续全球并购业务、专利申请，并维持正常的业务活动，这点人手恐怕不够。

一年前，比尔曾委托某机构进行了一项调查，发现有三分之二的受访消费者表示，如果价钱合适，他们愿意购买仿冒的拉芬产品，没准儿还会向朋友们炫耀。

这才是街头小贩猖獗的原因所在。

两周后，比尔来到北京，参加拉芬赞助的某运动盛会，又气恼地看见了许多穿着假冒拉芬外衣的人。

哈佛经典实例--福特汽车公司的败笔——“埃德塞尔”牌汽车早在1957年9月，埃德塞尔汽车——福特汽车公司打入中等价格市场的唯一项目，就作为1958年的新型汽车公开亮相了。

这使那些按照传统在10月和11月推出下年度新型汽车的竞争者大吃一惊。

福特汽车公司委员会主席欧内斯特〃里奇为埃德塞尔分部摊派的1958年的生产任务占该公司全部汽车市场的3.3—3.5%，大约20万辆(当时的年产量为600万辆)。

然而公司董事们仍然认为这是非常保守的策略，期望胆子更大一些。

埃德塞尔汽车的准备、计划和研究工作长达10年之久，看来福特汽车公司一定要生产这种汽车了。

在引进该车之前和引进过程之中，就耗费了公司大约5000万美元。

到1957年夏末，这种冒险似乎已稳操胜券。

公司计划直到第三年才收回2.5亿美元的开发费用，但估计这种汽车在1958年就会在业务上有利可图。

制造埃德塞尔汽车的理论根据似乎是无懈可击的。

因为数年以来，汽车市场上日益增长着一股偏好中档汽车的倾向。

像庞蒂亚克、奥尔兹莫比勒、比克、道奇、迪索托和默库里这样的中档汽车，到50年代中期，已占全部汽车销售量的1／3，而从前它们只占1／5。

为了激起公众对新汽车的爱好，在“埃德塞尔”实际问世前一年就大肆进行了广告宣传。

根据福特公司一位高级经理所说，在第一年中，计划是生产20万辆。

但在两年后，也就是在实际生产了11万辆“埃德塞尔”之后，福特公司无可奈何地宣布，它犯了一个代价昂贵的错误。

在花了几乎2.5亿美元进入市场之后，“埃德塞尔”在问世两年内估计还亏损了2亿多美元。

福特公司的战略是想利用“埃德塞尔”同通用汽车公司和克莱斯勒汽车公司在较高价格的汽车市场进行竞争。

在制造分别适合美国社会的各种经济水平的不同类型的汽车方面，通用公司一直是非常成功的。

在福特公司决定从大众化“福特”牌车型转向生产比较昂贵的汽车时，福特公司实际上已经失去了很大一部分市场。

有很多理由可以说明为什么“埃德塞尔”未能实现计划目标。