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Semper Fi(永远忠诚)——美国海军陆战队

 
 
 

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[書摘]詮釋成功:普華(PW)在美國的一百年(第一章-7)  

2010-09-21 04:43:16|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

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The American agency established its office at 45 Broadway in New York, and work was under way in the fall of 1890. Its first bill, a $3,000 fee written out in Jone’s hand on September 25, covered an examination of the New York Belting and Packing Co. A month later, the office made an examination of accounts for the International Okonite Co. The agency took part in two capitalizations that year, one of $25 million for O’Hagan’s Chicago Junction Railway & Union Stock Yards Company, and the other of $3 million for the New York Belting and Packing Co. For the most part, however, brewery clients provided constant and steady work during the first year of operation.

代表處設在紐約百老匯大道的45號,並且在1890年秋承接了以前的工作。它的首單業務,收費3,000美元並由Jones經手,是替New York Belting and Packing Co.檢查[帳目],一個月後又為International Okonite Co.提供了同樣的服務。此外,代表處當年還參與了兩個公司增資擴股的項目,一個是O’Hagan的Chicago Junction Railway & Union Stock Yards Company,金額達2,500萬美元;另一個則是New York Belting and Packing Co.,交易金額300萬美元。然而,代表處的業務絕大部份來自那些酒廠客戶。

Jones was forced to contend with all the problems of a start-up business. Important concerns involving personnel, costs, logistics, and management were made more difficult by his constant travel to supervise work. The London office sent over a steady stream of temporary staff to help with investigations and examinations. But ordinary living expenses, which Jones gauged to be twice as high in New York as in London, and travel costs for these men were not charged to clients, but to the agency, making its overall operation much less profitable. Jones appealed to London, asking if he could employ local staff, but the firm refused. The London partners insisted on using their own personnel, because they feared clients might raise objections if their accounts were examined by Americans.

作為代表處的經理,Jones先生不得不面對所有企業剛起步時都會遇到的問題。重點範圍涉及人員、成本、運輸,而他常常出差監控工作質量的方式又加大了管理的難度。為支援代表處開展工作,倫敦總所定期定量派員工過來幫忙。但是,他們在紐約的生活費用(Jones先生估算過約為倫敦的兩倍)以及差旅費用都不向客戶報銷,而是由代表處負擔,令代表處營運的盈利性降低。Jones先生向倫敦總所申訴,請求雇傭當地的員工,但遭到總所拒絕。合夥人們堅持使用“自己人”,擔心由美國會計師檢查客戶帳目會引起客戶抵觸。

Jones’s constant travel and attention to distant clients greatly concerned the London office. The pressing needs to manage the agency office and to respond to business opportunities were substantially alleviated in 1891, when the partners decided to send the agency William James Caesar, “an excellent man & capable of taking up all sorts of work.”Caesar had already acquired considerable and varied experience in the United States. He had started out on his own in Edinburgh, and had worked as an auditor in London and Paris before being engaged to do investigation work involving American companies. He had formed, for some speculators, a British Florida land company and had served as its secretary. In this capacity, he had been sent to Florida with broad powers to re-organize the local management. This opportunity had also allowed him the occasion to engage in “other business for different parties,” including a variety of bankers, lawyers, and speculators. On a later trip to Florida, he had been called on to make an investigation for a proposed railroad. Caesar believed that he had “more practical experience and knowledge of Americans and American business” than other British accountants with American connections because he had dealt with the details and features of many “differernt classes of business.”

而他頻繁的出差和對距離遠的客戶的關注讓倫敦總所放心不下。對代表處的管理需求和對商業機遇的把握甚為迫切,它們最終在1891年得到緩解。合夥人們決定將William James Caesar,“一位優秀而能夠擔負起各種工作的人,”派駐至代表處。Caesar先生已經在美國積累了豐富多樣的經驗。他在愛丁堡開始自己的職業生涯,先後在倫敦和巴黎從事審計工作,之後開始參與涉及美國公司的[財務]調查項目。後來他受一些投機商人委託,在佛羅裡達的一間英資地產公司擔任秘書職位。在任上,他受託前往佛羅里達,對公司在當地的管理層進行改組。這個機會也讓他能夠參與“與其他第三方的生意”,包括各種銀行家、律師和投機商人。後來他又被派往佛州,受命調查一條籌建中的鐵路線。Caesar相信這些讓他擁有的“有關美國人和美國商業的實用知識”是所有到過美國的英國會計師中最多的,因為他處理過許多“不同層次的生意往來”的細節。

Although both men were chartered accountants, Jones, an affable Welshman, and Caesar, a stern Scot, were a pair of contrasts. Reared in Lancashire, in the English Midlands, Jones was the more gregarious of the two and seemed to be genuinely appreciated by his clients. He took part in many professional associations and was considered a pioneer in American accounting circles, helping to form the Illinois Association of Public Accountants and becoming its first president in 1897. Caesar, the son of a Presbyterian minister, was born outside Edinburgh. Unlike Jones, he was a lifelong bachelor and remained aloof from most professional activities. Resourceful, self-assured, and filled with “natural reserve,” Caesar often expressed “his views with a note of finality” in discussions with clients. His letters to London indicated a tenacious, single-minded, and opinionated personality, often bordering on the dogmatic.

雖然兩人都是英國特許會計師,但Jones這個和藹的威爾士人和Caesar這個嚴肅刻板的蘇格蘭人形成了鮮明的反差。Jones在地處英格蘭中部的蘭開夏郡長大,兩人當中他更樂於與人打交道,受到客戶由衷的讚賞。他熱心加入了許多專業組織,協助成立了伊利諾伊州公共會計師協會並於1897年出任首任主席,被認為是開創美國會計職業的先驅之一。Caesar在愛丁堡外某地出生,是一位基督教長老會主教之子。於Jones不同的是,他終身不娶,對職業圈子裏的大多數活動也冷眼以待。Caesar足智多謀、充滿自信與“活力”,常常在與客戶交流協商的時候表達“一錘定音的決定性意見”。從他與倫敦總所的書信往來可以看出,他為人固執,近似教條。[書摘]詮釋成功:普華(PW)在美國的一百年(第一章-7) - maxpayne0594 - Call of Duty

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