注册 登录  
 加关注
   显示下一条  |  关闭
温馨提示!由于新浪微博认证机制调整,您的新浪微博帐号绑定已过期,请重新绑定!立即重新绑定新浪微博》  |  关闭

Call of Duty

Semper Fi(永远忠诚)——美国海军陆战队

 
 
 

日志

 
 

[書摘]詮釋成功:普華(PW)在美國的一百年(第一章-10)  

2011-06-09 20:23:46|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

  下载LOFTER 我的照片书  |

Once these transfers were made in late 1893, Jones and Caesar began seriously to reconsider the nature of the agency and its future prospects. Recognizing that its life extended, unless renewed, only until the following June, they considered how they might revive its sagging fortunes. All sorts of issues emerged or re-emerged in letters sent to London in early 1894, reflecting the frustrations of both men. On a personal level, they believed that they were undercompensated and overworked: minimum salaries and  expenses that could not be charged to clients left their pockets empty and morale low. They needed to secure new business to alleviate these problems.

當他們的人事變動在1893年完成后,兩人開始重新認真考慮代表處未來的發展和前景。意識到如果不續約,代表處將於明年6月結業之後,他們考慮了許多讓它從下沉趨勢中恢復的因素。在1894年初與倫敦總所的書信往來中,他們指出了經營過程中出現或者重新出現的各種問題,同時也表達了他們自己沮喪的心態。就個人而言,他們覺得自己心力交瘁、收入與付出不配比:最低工資和不能向客戶報銷的費用讓他們口袋空空、士氣低落。他們還得拓展業務,以緩解這些問題造成的困境。

Caesar, by this time the spokesman for their joint interests, boiled the issues down to a few salient points. Above all, he argued, they were too dependent on British business and yet unable to compete effectively for “pure American” work. The fees that the agency was compelled to charge for services, inflated by higher direct costs for London accountants, travel and living expenses, were the principal problem. Outside the few American companies that raised capital in London, there was little understanding of accounting in the United States and hence little domestic business. Jones and Caesar wanted the deal bare-knuchled with American competition in the promising but largely untapped indigenous market, but they believed that it was impossible “to make much progress in the way of securing new business during the remainder of the present agreement – at least under present agreements.”

作為此時雙方的代言人,Caesar在幾個比較突出的地方進一步將問題激化。他爭論道,最大的問題在於他們在業務上過於依賴英國方面,在“純美國的”活兒上無法與同行有效競爭。代表處被迫負擔的英國會計師日漸浮漲的差旅及生活費用是問題癥結所在。除去少數在倫敦融資的美國公司之外,他們對美國會計行業瞭解甚少、難以承攬當地的生意。兩人想直接與美國的同行競爭,發力進軍美國這個前景無限、而此前又未過多涉足的市場。但他們認為“在現在的協議剩餘期限——至少是現在的條款約束下,還不可能通過承接並鞏固新的業務來取得進展。”

Caesar’s proposal, in a letter sent in early 1894 to the London office and signed also by Jones, was simple and bold. The pair wanted the PW agency terminated, allowing them to set up their own business to compete openly for American clients on their own terms. They still wished to continue servicing firm clients in America under the existing agreements. Although they would not sign PW’s name on such work, they would “in all cases, where signing for you [was necessary, agree] to sign our own names and append thereto ‘Agents for P.W. & Co.’” Caesar made other suggestions, including servicing the clients of other British accounting firms under the auspices of their own name and developing the interest of American companies in audits of their European subsidiaries. Principally, they asked PW to close the American agency but to retain them to carry out PW business in the United States.

在1894年初寄往倫敦的信中,Caesar簡潔明快地陳述了自己的計劃。兩人打算解散代表處,自行創業并以他們自己的方式公開競爭美國的客戶。不過他們依然希望按現行的協議,繼續為普華在美國的客戶服務。雖然他們不會在工作成果上使用普華的“PW”名號,但他們會“在所有你們認為必要或者同意的場合里簽署我們的名字,并加上‘普華在美代理人’字樣”。除此之外,Caesar還提出了其他一些建議,包括以他們自己的名義為其他英國會計師事務所的客戶提供服務,還有培育讓美國公司委託他們審計在歐洲分支機構的興趣。總的來說,他們請求普華關閉在美國的代表處,但是續聘他們在美國為普華的客戶服務。

Caesar sent a second letter to London almost immidiately, asking the firm to recommend him for a position as manager with the London Guarantee & Accident Co., if the earlier proposal was not acceptable. He followed up this correspondence with a personal visit to London, hoping to negitiate some settlement with the firm, since the agency was “not on a paying basis.” In the interim, the agency’s life was extended for several months. The final decision was made in August. “It is our intention,” a letter from PW to the agents announced to terminate “the Agreement in three calendar months from this date and to close our Agencies both in New York and Chicago on the 11th November next.”

Caesar幾乎是在同時向倫敦總所寄了第二封信,希望公司在不接受他的提議時為其寫一封推薦信,以幫助他競聘倫敦勞合社任經理一職。這還不夠,他寄出信後自己又動身去倫敦,爭取在代表處“不再能夠付款”的情況下能夠與總所協商解決一些關鍵事項。年中,代表處營業期限延長了幾個月。最後的決定於8月作出,“我們計劃”,普華(PW)倫敦總所在寄給代理人的信中宣佈,“從宣佈之日起三個日曆月份內終止代理協議,并在明年11月11日關閉我們設在紐約及芝加哥的代表處”。

  评论这张
 
阅读(170)| 评论(0)
推荐 转载

历史上的今天

评论

<#--最新日志,群博日志--> <#--推荐日志--> <#--引用记录--> <#--博主推荐--> <#--随机阅读--> <#--首页推荐--> <#--历史上的今天--> <#--被推荐日志--> <#--上一篇,下一篇--> <#-- 热度 --> <#-- 网易新闻广告 --> <#--右边模块结构--> <#--评论模块结构--> <#--引用模块结构--> <#--博主发起的投票-->
 
 
 
 
 
 
 
 
 
 
 
 
 
 

页脚

网易公司版权所有 ©1997-2017