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Call of Duty

Semper Fi(永远忠诚)——美国海军陆战队





2011-12-17 12:19:48|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

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PW's American agents benefited greatly from these developments, forging an enduring connection with big business. "The firm was entrusted with by far a larger share of this work than that of any other," concluded George 0. May, who arrived in the United States to begin work for PW. One important connection was with the iron and steel industry. In 1897, Jones. Caesar & Co. started auditing some 25 to 30 companies that were later merged into the American Steel & Wire Co. Instructions for the work came from JP. Morgan, and fees collected were in excess of total billing for any of their first 5 or 6 years in America. Two years later, another examination of the same companies was made, as well as one of a large group of companies that were consolidated into the National Tube Co. Other merger work came from a wide diversity of businesses. In 1899, engagements were undertaken for 9 or 10 street railway companies and 2 railway construction companies in St. Louis, 6 milk companies in Chicago, 19 railway supply companies, and 6 companies that were later merged into Allis-Chalmers Co. The sheer volume of work required the skills of more British accountants, and the London office sent over May, Edward Stanley, George R. Webster, Henry W. Wilmot, and others who provided critical continuity for PW in subsequent decades.

美國企業的這些發展讓兩個普華的代理人深受其益,使他們與大企業建立了持久穩定的合作關系。普華派至美國支援人手的一位業務骨幹George O. May認為,“公司從這些業務里獲得的[客戶的]信任比任何同行都要多”。這些重要的合作關系里有一個與鋼鐵業有關。1897年,公司開始審計後來合並為美國鋼鐵線材公司的25-30個鋼鐵企業客戶。摩根大通負責對這項業務進行督導,而普華從中獲得的公費收入遠遠超過了5-6年前在美國開始[審計這類公司的業務]的總和兩年後,公司又進行了另一個類似的項目,這一次是一大群公司最終合並為National Tube Co.。此外公司還承接了來自各行各業的企業並購項目。1899年,公司簽下的業務約定書包括為聖路易斯市2個鐵路施工企業和9-10個電車企業、芝加哥6個乳制品生產企業、19個鐵路物資供應商和6個最終合並為油田鉆探設備生產企業Allis-Chalmers Co.的公司提供服務。這些突然飛來的業務需要更多技藝嫻熟的英國會計師來完成,於是倫敦總所派了May、Edward Stanley、George R. Webster、Henry W. Wilmot等人赴美,他們在後來的數十年中對公司延續普華的精神和文化起到了至關重要的作用。

Besides consolidations, Jones, Caesar & Co. also secured work directly or indirectly from current or former clients. Earlier brewery investigations were followed by audits for many private breweries through 1898. Brewery connections in St. Louis led to enough other engagements in that community for the U.S. firm to consider opening an office there. The decision was postponed until 1901, after Caesar's retirement. Referral business occurred elsewhere. The firm began annual examinations of the Omaha Stockyards and related enterprises in 1896, expanding on their earlier work done for the Chicago Stockyards. Conducting an audit for the Norfolk & Western Railroad in 1895, "a class of work which seems... more desirable than any other," led to audits or special examinations for almost a dozen other lines in the 5 years that followed.

除了企業合並,Jones, Caesar & Co.還牢牢地守住了現有及以前的客戶直接或間接帶來的業務。原來的酒廠財務調查業務在1898年變為對私營釀酒企業的審計。而且聖路易斯市的釀酒業客戶多得讓公司開始考慮在當地開設辦事處,不過直到1901年Caesar退休後辦事處才正式開張。其它地方的客戶也轉介了不少生意。公司在1896年開始檢查Omaha Stockyards和關聯企業的賬目,是為早年在Chicago Stockyards所做的業務的擴展。受1895年為Norfolk & Western鐵路公司進行審計的影響,“這些看上去做得比以前還要理想的工作”讓公司在接下來的5年里贏得了十多條鐵路線的審計業務

The revival led the London office to suggest a new arrangement in the fall of 1897. Its proposal was as bold as that made in late 1894. It envisioned the establishment of "a separate American [PW] Firm," in which both Jones and Caesar would be partners. Although Caesar believed that, "from a purely business point of view," such a firm would not attract any more clients than "under an agency arrangement," he was also of the opinion that "the establishment of an International House would prove a great success." Again, and perhaps more clearly now, the London partners proposed, this time with no prompting from Jones and Caesar, a more decentralized structure in which to carry on its internaional business.


This proposal met with an enthusiastic response from Jones and Caesar. Difficulties soon arose, however, including a new American law prohibiting foreign contract labor, which effectively prevented PW from sending its contract accountants to the United States. Caesar also came to believe that the current financial arrangement was unsatisfactory and that, even if it were possible to bring over more British accountants, they were too expensive to make PW business profitable. In addition, Caesar's reports of anti-British sentiment in the United States and of increased competition in the accounting field, combined with the new legal restraints, seemed to preclude an alternative course of action for the time being. Although some of these issues were relevant, it may have seemed to Waterhouse, Sneath, and Fowler that Caesar was trying to protract discussions.


In the end, calmer sentiments prevailed, and the relationship struck in 1895 continued throughout 1898. Discussions for a new arrangement resumed in the fall of that year. Responding to a new proposal, Jones and Caesar argued that the different names of both firms should continue, being "advantageous to you practically a necessity for us." Caesar went on to note that they felt that PW would "always be looked upon in this country as a London firm and that no amount of legal technicalities will remove this impression and its consequences." Nevertheless, they were "willing to Combine and divide the profits of both businesses on the basis arranged with Mr. Fowler." The London partners agreed to Caesar's points, seeing the continued existence of two firms "as being as satisfactory a means as seems available in dealing with any local prejudices that may exist or that may hereafter arise." Still, they cautioned that this was in no way to imply or "result in, a less measure of influence by ourselves over the manner in which the entire business is conducted in America."


Having reached a level of general approval, Jones went to London in December 1898 to conclude matters. On his return home, he stopped in New York, where he and Caesar examined and approved the draft memorandum of agreement and began planning financial reporting information, letterheads, and other details for the new partnership. However, by the time Jones reached Chicago, he was very ill. Despite his sickness and his preoccupation with new work, Jones returned the signed articles of partnership to London. Shortly thereafter, he became bedridden and died a few days later, on February 2, 1899, apparently of diabetic complications, at the age of 40.


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