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(第二章-3)  

2012-03-01 17:13:31|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

  下载LOFTER 我的照片书  |

Getting Grounded
站稳脚跟

By the end of April 1901, less than two weeks after his arrival, Dickinson had decided that the firm would remain in New York, "which must always be the most important office," but that Wilmot should be posted to Chicago to develop the practice there and to train assistants "who may, as junior partners, gradually take charge of the Western business." To create depth in the organization, he proposed to make George O. May and Charles J. Marr junior partners. May initially served in the New York office. Marr, who had been with the Chicigo office since 1895, was Jamaican-born but had spent his entire professional life in the United States, starting as an accountant for the Chicago, Milwaukee & St. Paul Railroad. He had rapidly become known for his attention to detail and for the long, exhausting hours he devoted to client matters. Both May and Mirr became partners on January 1, 1902.

1901年4月末,亦即到任后不到两周,Dickinson就决定美国普华的大本营将留在纽约,“这里以后都应该成为最重要的地方”。但是,(他把)Wilmot放到芝加哥发展那里的分所,同时培训“未来可能以初级合伙人的身份接掌西部的业务”的助理。为了在所内留出层级,他提议将May和Marr提拔为初级合伙人。May最初在纽约分所工作;而Marr自1895年起就在芝加哥分所工作,他在牙买加出生,不过职业生涯都在美国度过。Marr从参与芝(加哥)密(尔沃基)圣(保罗)铁路公司的审计项目开始,很快就因为注重细节和长期而令人筋疲力尽的对客户事务的热心为人所知二人在1902年1月升任合伙人。

Dickinson had quickly grasped one of the realities of American business life, the fact that many prospective clients were concerned only with fee considerations. In these circumstances, the only way to compete successfully was by creating branch offices "within a night's journey either of New York or Chicago" where clients were located. By keeping a manager and small staff at these offices, "we should be able to carry out local work without any travelling or hotel expenses and at the same time, the staff at that offices would be equally available with that at our head offices for work at distant points."
Dickinson很快就意识到了美国商业生活中的一个现实,即许多有合作意向的客户只关心费用。在这些情况下,要想在竞争中取得成功,就得在客户“与纽约或芝加哥只有一个晚上的路程”的所在地开设分所。通过向这些分所派驻经理及少量员工,“我们将能够在不发生差旅住宿费用的情况下在当地开展工作,同时分所的员工接到总所去偏远地区工作的调遣后也能马上成行。”

Dickinson's first step toward geographical expansion was to open the St. Louis oflice in November 1901. At that time, St. Louis was booming. It was the fourth most populous American city, fourth in the gross value of manufactured products, and fifth in the amount of capital invested in manufacturing. In addition, all eyes were trained on St. Louis as it prepared for a World's Fair in 1903 to celebrate the centennial of the Louisiana Purchase. Opening a St. Louis office had been considered at east as carly as 1899, but it had been delayed because Caesar was unwilling to take a risk of loss against future profit. Once Caesar decided to resign, he saw even less reason to commit resources to a course that might affect his final financial settlement with the London partners. Dickinson, on the other hand, was under no such constraint, and he saw not only an opportunity, but an urgent business necessity. Although he had wanted to consult with London before taking action, it was clear that unless an office were created quickly, many clients would be attracted to another newly formed local audit company.
Dickinson扩张的第一步,是1901年11月在圣路易斯开设分所。那时圣路易斯正在蓬勃发展,其人口数和制造业总产值在全美排第四,制造业投资总额排第五。另外,圣路易斯当时正在紧锣密鼓筹办1903年的万国展览会(世博会前身),以庆祝美国购买路易斯安那州100周年,全世界关注的焦点都在圣路易斯。美国普华早在1899年就考虑开设圣路易斯分所,但Caesar不愿意冒利润下滑的险,故推迟至今。打算辞职卸任后,他更加不想进行这类耗费人力物力的决策,因为这会影响到他与伦敦总部合伙人签订的退休补偿协议。而Dickinson则无此等顾虑,他发现开分所不仅蕴含着商业机会,更是迫在眉睫的决策。虽然他想先征询伦敦总部的意见,但是如果不开分所,许多客户就将流失到当地另一家新开业的审计公司了。
        
The St. Louis office was founded under the more familiar name of Jones, Caesar & Co. and was successful from the start, client engagements covered a wide variety of services, ranging from the firm's first bank examination to an investigation for 16 Midwest candy companies that were being consolidated. Within a matter of months, manager Edward Stanley reported that "the firm is now very strong in St. Louis, stronger than any other accounting concern." By 1904, its activities in the St. Louis area had attracted such wide attention that a local newspaper wrote: "first-class public accountancy has had only about three years' existence in St. Louis., Jones. Caesar & Co. were the first to introduce it. They came here with the prestige of known Eastern connections." The firm had also been at least partially responsible for a new understanding of what accounting could do. "The old idea of accouncancy," the newspaper noted, "was a man who investigated books when fraud was suspected. Its uses have become much more varied and include periodical audits, investigation of accounts on behalf of intending purchasers, and the institution of new methods of accounting."
圣路易斯分所以名气更响亮的Jones, Caesar & Co.的名义成立,它从一开始就取得了成功。签订的客户业务约定书所涵盖的业务包罗万象,从事务所的第一个银行账目检查,到为中西部16家准备合并的糖果生产公司进行财务调查。成立月余,分所经理Edward Stanley就汇报称“事务所现在在圣路易斯处于强势地位,比当地其他的会计机构更强势”。到1904年,分所成为了圣路易斯地区瞩目的焦点,当地一家报纸专门报道称:“一流的公共会计服务来到圣路易斯不过三年光景,而首个将它引入到我们这里的机构正是Jones. Caesar & Co.他们是带着东面那边的盛誉而来的。”事务所还对人们重新理解会计服务的内涵起到了一定的影响。“以前对于公共会计的理解,”报纸写道,“不过是一个人在账目中查错防弊的而已。但现在它的用处已经扩展了许多,包括定期审计、代表有潜在并购意向的合作各方调查账目(此即并购重组前的尽职调查。——译者),以及实践新的会计处理方法。”

  评论这张
 
阅读(259)| 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