tailieunhanh - BUREAUCRACY phần 4

không phải là các thủ tục kỹ thuật áp dụng trong cơ sở của họ. Nó sẽ làm cho sự khác biệt nhỏ nếu Quốc hội đã không được ưu đãi các cơ quan chức năng lập pháp bán và đã Ness quản lý là để tạo ra lợi nhuận. Khi thành công hay thất bại để đạt được mục đích này | Profit Management 33 success of the whole enterprise. Within the system of business calculation each section represents an integral being a hypothetical independent business as it were. It is ạssumed that this section owns a definite part of the whole capital employed in the enterprise that it buys from other sections and sells to them that it has its own expenses and its own revenues that its dealings result either in a profit or a loss which is imputed to its own conduct of affairs as separate from the results achieved by the other sections. Thus the general manager of the whole enterprise can assign to each section s management a great deal of independence. There is no need for the general manager to bother about the minor details of each section s management. The managers of the various sections can have a free hand in the administration of their sections internal affairs. The only directive that the general manager gives to the men whom he entrusts with the management of the various sections departments and branches is Make as much profit as possible. And an examination of the accounts shows him how successful or unsuccessful they were in executing the directive. In a large-scale enterprise many sections produce only parts or half-finished products which are not directly sold but are used by other sections in manufacturing the final product. This fact does not alter the conditions described. The general manager compares the costs incurred by the production of such parts and half-finished products with the prices he would have to pay for them if he had to buy them from other plants. He is always confronted by the question Does it pay to produce these things in our own workshops Would it not be more satisfactory to buy them from other plants specializing in their production Thus within the framework of a profit-seeking enterprise responsibility can be divided. Every submanager is responsible for the working of his department. It is to his credit if the accounts

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