成(cheng)(cheng)(cheng)本是(shi)通(tong)過*的調查、分析與(yu)技術測定而制(zhi)定的，用(yong)來評(ping)價(jia)實際成(cheng)(cheng)(cheng)本、衡量工(gong)作效率的一種預(yu)計成(cheng)(cheng)(cheng)本。排除(chu)了不該發(fa)生的浪費。標準成(cheng)(cheng)(cheng)本體現企業的目標和要求(qiu)，主要用(yong)于(yu)衡量產品制(zhi)造(zao)過程的工(gong)作效率和控(kong)制(zhi)出版、控(kong)制(zhi)成(cheng)(cheng)(cheng)本，也可(ke)用(yong)于(yu)存(cun)貨和銷售成(cheng)(cheng)(cheng)本的計價(jia)。有兩種含(han)義：
成本(ben)標(biao)(biao)(biao)準(zhun)=單(dan)位產品標(biao)(biao)(biao)準(zhun)成本(ben)=單(dan)位產品標(biao)(biao)(biao)準(zhun)消耗量*標(biao)(biao)(biao)準(zhun)單(dan)價(jia)
標準(zhun)成(cheng)本=實(shi)際產量*單位產品標準(zhun)成(cheng)本
標(biao)準成本(ben)按所根據的生產(chan)技術(shu)和經營管(guan)理水(shui)平，分為(wei)理想(xiang)標(biao)準成本(ben)和正常標(biao)準成本(ben)。
理(li)(li)(li)想標(biao)準成本(ben)是(shi)(shi)在最(zui)(zui)優的(de)(de)(de)(de)(de)(de)生產(chan)(chan)條(tiao)件(jian)下，利(li)(li)(li)用現(xian)(xian)有規(gui)模(mo)和設備(bei)能(neng)(neng)(neng)達(da)到的(de)(de)(de)(de)(de)(de)*成本(ben)。是(shi)(shi)理(li)(li)(li)論(lun)(lun)上的(de)(de)(de)(de)(de)(de)業(ye)績(ji)標(biao)準、生產(chan)(chan)要素(su)的(de)(de)(de)(de)(de)(de)理(li)(li)(li)想價格(ge)和可(ke)(ke)能(neng)(neng)(neng)實現(xian)(xian)的(de)(de)(de)(de)(de)(de)最(zui)(zui)高生產(chan)(chan)能(neng)(neng)(neng)力(li)(li)的(de)(de)(de)(de)(de)(de)利(li)(li)(li)用水(shui)平。理(li)(li)(li)想的(de)(de)(de)(de)(de)(de)業(ye)績(ji)標(biao)準是(shi)(shi)指生產(chan)(chan)過程(cheng)中毫無技術(shu)浪費時(shi)的(de)(de)(de)(de)(de)(de)生產(chan)(chan)要素(su)消耗量，最(zui)(zui)熟練(lian)的(de)(de)(de)(de)(de)(de)工(gong)人(ren)全力(li)(li)以赴工(gong)作、不(bu)(bu)存在廢品損(sun)失和停(ting)工(gong)時(shi)間等條(tiao)件(jian)下可(ke)(ke)能(neng)(neng)(neng)實現(xian)(xian)的(de)(de)(de)(de)(de)(de)最(zui)(zui)優業(ye)績(ji)。最(zui)(zui)高生產(chan)(chan)能(neng)(neng)(neng)力(li)(li)的(de)(de)(de)(de)(de)(de)利(li)(li)(li)用水(shui)平是(shi)(shi)指理(li)(li)(li)論(lun)(lun)上可(ke)(ke)能(neng)(neng)(neng)達(da)到的(de)(de)(de)(de)(de)(de)設備(bei)利(li)(li)(li)用程(cheng)度，只扣除不(bu)(bu)可(ke)(ke)避免的(de)(de)(de)(de)(de)(de)機器修(xiu)理(li)(li)(li)、改換(huan)品種、調整設備(bei)的(de)(de)(de)(de)(de)(de)時(shi)間，而(er)不(bu)(bu)考(kao)慮產(chan)(chan)品銷路不(bu)(bu)暢、生產(chan)(chan)技術(shu)故障造成的(de)(de)(de)(de)(de)(de)損(sun)失。這種標(biao)準是(shi)(shi)“工(gong)廠的(de)(de)(de)(de)(de)(de)極樂世界”，很難成為(wei)現(xian)(xian)實，即使(shi)出(chu)現(xian)(xian)也(ye)不(bu)(bu)可(ke)(ke)能(neng)(neng)(neng)持久。它的(de)(de)(de)(de)(de)(de)主(zhu)要用途是(shi)(shi)提供(gong)一(yi)個完(wan)美無缺的(de)(de)(de)(de)(de)(de)目標(biao)，揭示成本(ben)下降的(de)(de)(de)(de)(de)(de)潛力(li)(li)，不(bu)(bu)能(neng)(neng)(neng)作為(wei)考(kao)核的(de)(de)(de)(de)(de)(de)依據。
正常標(biao)(biao)準(zhun)成(cheng)(cheng)本(ben)(ben)是(shi)在(zai)效(xiao)率(lv)(lv)良(liang)好(hao)的條件下(xia)(xia)，根據下(xia)(xia)期(qi)一般應該發生(sheng)(sheng)的生(sheng)(sheng)產(chan)要素消耗量、預計價格(ge)和預計生(sheng)(sheng)產(chan)經營能力利用程度制定出的標(biao)(biao)準(zhun)成(cheng)(cheng)本(ben)(ben)。把(ba)難以(yi)避免的損(sun)耗和低效(xiao)率(lv)(lv)等情(qing)況也計算在(zai)內，使之切實(shi)可(ke)行。從數(shu)量上看，它大于(yu)理想標(biao)(biao)準(zhun)成(cheng)(cheng)本(ben)(ben)，但又小于(yu)歷(li)史平(ping)均(jun)水(shui)平(ping)，實(shi)施以(yi)后實(shi)際成(cheng)(cheng)本(ben)(ben)可(ke)能是(shi)逆(ni)差，是(shi)要經過努(nu)力才能達到的一種標(biao)(biao)準(zhun)，因而可(ke)以(yi)調動職工的積極(ji)性(xing)。
正常標準成本的特點：A。客觀(guan)性(xing)(xing)和科學性(xing)(xing)；B。現實性(xing)(xing)；C。激勵(li)性(xing)(xing)D。穩定(ding)性(xing)(xing)
標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)按其適用(yong)期，分為現(xian)行(xing)標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)和(he)基(ji)本(ben)(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)。成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)決(jue)定因素變(bian)(bian)(bian)(bian)(bian)化(hua)時，需要(yao)按變(bian)(bian)(bian)(bian)(bian)化(hua)了的(de)(de)(de)(de)情況(kuang)加(jia)以修(xiu)訂(ding)現(xian)行(xing)標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)。基(ji)本(ben)(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)是指(zhi)一經(jing)制定，只要(yao)生(sheng)(sheng)產(chan)(chan)的(de)(de)(de)(de)基(ji)本(ben)(ben)(ben)(ben)條件無重(zhong)大變(bian)(bian)(bian)(bian)(bian)化(hua)，就不予變(bian)(bian)(bian)(bian)(bian)動(dong)的(de)(de)(de)(de)一種標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)。重(zhong)大變(bian)(bian)(bian)(bian)(bian)化(hua)是指(zhi)產(chan)(chan)品的(de)(de)(de)(de)物理結構(gou)的(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)化(hua)，重(zhong)要(yao)原材料和(he)勞動(dong)力(li)價(jia)格的(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)化(hua)，生(sheng)(sheng)產(chan)(chan)技術(shu)和(he)生(sheng)(sheng)產(chan)(chan)工藝(yi)的(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)化(hua)等。由于市場供求和(he)生(sheng)(sheng)產(chan)(chan)經(jing)營(ying)能力(li)利用(yong)程度的(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)化(hua)，由于工作方(fang)法改變(bian)(bian)(bian)(bian)(bian)而引起的(de)(de)(de)(de)效率變(bian)(bian)(bian)(bian)(bian)化(hua)等，不屬于生(sheng)(sheng)產(chan)(chan)的(de)(de)(de)(de)基(ji)本(ben)(ben)(ben)(ben)條件變(bian)(bian)(bian)(bian)(bian)化(hua)，不需修(xiu)訂(ding)。通過基(ji)本(ben)(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)與各(ge)期實(shi)際成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)對比(bi)，可反映(ying)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)變(bian)(bian)(bian)(bian)(bian)動(dong)的(de)(de)(de)(de)趨勢，但基(ji)本(ben)(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)不宜用(yong)來直接評價(jia)工作效率和(he)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)制的(de)(de)(de)(de)有(you)效性，因為其不按各(ge)期實(shi)際修(xiu)訂(ding)。
標準成(cheng)本(ben)的制定
直(zhi)接材料的標準成本
直接材(cai)料的(de)標準消(xiao)耗量(liang)，是(shi)用統計方(fang)法、工業(ye)工程法或其他(ta)技術分析方(fang)法確定的(de)，包括必不可(ke)少的(de)消(xiao)耗以(yi)及各種難以(yi)避免的(de)損失(shi)。
直接材料(liao)的價格標準，是預計下一年度實際(ji)需要支(zhi)付(fu)的進料(liao)單位成(cheng)本，包(bao)括(kuo)發票價格、運費、檢驗和正常損(sun)耗等成(cheng)本，是取(qu)得材料(liao)的完全成(cheng)本。
直接(jie)人(ren)工的標準成(cheng)本
直接人工(gong)(gong)(gong)(gong)的(de)(de)用量標(biao)準(zhun)(zhun)是單位產(chan)品(pin)的(de)(de)標(biao)準(zhun)(zhun)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)。是各個工(gong)(gong)(gong)(gong)序(xu)的(de)(de)匯(hui)總(zong)(zong)。是現有生(sheng)產(chan)技術條件(jian)(jian)下(xia)，生(sheng)產(chan)單位產(chan)品(pin)所需要的(de)(de)時(shi)(shi)(shi)(shi)間(jian)，包(bao)括必要的(de)(de)間(jian)隙和停工(gong)(gong)(gong)(gong)，如工(gong)(gong)(gong)(gong)間(jian)休息、調整設備時(shi)(shi)(shi)(shi)間(jian)、不可避免的(de)(de)廢品(pin)耗用工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)等(deng)。 直接人工(gong)(gong)(gong)(gong)的(de)(de)價格(ge)標(biao)準(zhun)(zhun)是指標(biao)準(zhun)(zhun)工(gong)(gong)(gong)(gong)資(zi)(zi)率(lv)。如果是計件(jian)(jian)工(gong)(gong)(gong)(gong)資(zi)(zi)制，是預(yu)定的(de)(de)每件(jian)(jian)產(chan)品(pin)支付的(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)除(chu)以標(biao)準(zhun)(zhun)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)。 如果是月工(gong)(gong)(gong)(gong)資(zi)(zi)制，需要根據月工(gong)(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)額和可用工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)總(zong)(zong)量來(lai)確定。
制造(zao)費用的標準成(cheng)本 A。 變(bian)動制造(zao)費用的標準成(cheng)本
變(bian)動制造費(fei)用(yong)的(de)數(shu)量標(biao)準(zhun)通常(chang)采(cai)用(yong)單位(wei)產(chan)品直(zhi)接(jie)人工工時標(biao)準(zhun)，它在直(zhi)接(jie)人工標(biao)準(zhun)成本制定時已經確定。有(you)些(xie)企業(ye)采(cai)用(yong)機器工時或(huo)其他用(yong)量標(biao)準(zhun)。作為數(shu)量標(biao)準(zhun)的(de)計量單位(wei)，應盡可能與變(bian)動制造費(fei)用(yong)保持較好的(de)線(xian)性關系。
變(bian)(bian)(bian)動(dong)(dong)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)格標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)是(shi)每(mei)一(yi)(yi)工(gong)(gong)時(shi)變(bian)(bian)(bian)動(dong)(dong)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)配率 =變(bian)(bian)(bian)動(dong)(dong)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)預示(shi)總(zong)數(shu)/直(zhi)接人(ren)(ren)(ren)(ren)工(gong)(gong)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)總(zong)工(gong)(gong)時(shi) 變(bian)(bian)(bian)動(dong)(dong)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben) =單(dan)(dan)位(wei)產(chan)(chan)(chan)(chan)品(pin)(pin)直(zhi)接人(ren)(ren)(ren)(ren)工(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)工(gong)(gong)時(shi)*每(mei)小時(shi)變(bian)(bian)(bian)動(dong)(dong)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)配率 B。 固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben) 如(ru)果企(qi)業(ye)(ye)采(cai)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)變(bian)(bian)(bian)動(dong)(dong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)，固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)不計(ji)(ji)入(ru)(ru)產(chan)(chan)(chan)(chan)品(pin)(pin)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)，不需制(zhi)(zhi)(zhi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)。如(ru)果企(qi)業(ye)(ye)采(cai)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)完(wan)全成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)，則要(yao)(yao)確(que)(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)。 固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)與變(bian)(bian)(bian)動(dong)(dong)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)相同(tong)，包括直(zhi)接人(ren)(ren)(ren)(ren)工(gong)(gong)工(gong)(gong)時(shi)、機(ji)器工(gong)(gong)時(shi)、其(qi)他用(yong)(yong)(yong)(yong)(yong)(yong)(yong)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)等(deng)，并且兩者要(yao)(yao)保持一(yi)(yi)致，以(yi)(yi)便(bian)進行(xing)差異分(fen)析(xi)。它(ta)在(zai)(zai)直(zhi)接人(ren)(ren)(ren)(ren)工(gong)(gong)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)制(zhi)(zhi)(zhi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)時(shi)已經確(que)(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)。 固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)格標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)是(shi)其(qi)每(mei)小時(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)配率 =固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)預示(shi)總(zong)數(shu)/直(zhi)接人(ren)(ren)(ren)(ren)工(gong)(gong)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)總(zong)工(gong)(gong)時(shi) 固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben) =單(dan)(dan)位(wei)產(chan)(chan)(chan)(chan)品(pin)(pin)直(zhi)接人(ren)(ren)(ren)(ren)工(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)工(gong)(gong)時(shi)*每(mei)小時(shi)固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)制(zhi)(zhi)(zhi)造(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)配率 將上(shang)述料工(gong)(gong)費(fei)(fei)(fei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)按產(chan)(chan)(chan)(chan)品(pin)(pin)加以(yi)(yi)匯總(zong)，就可確(que)(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)有關(guan)產(chan)(chan)(chan)(chan)品(pin)(pin)完(wan)整的(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)。通常編制(zhi)(zhi)(zhi)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)卡，反映具體(ti)構(gou)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)。在(zai)(zai)生產(chan)(chan)(chan)(chan)之前(qian)送達有關(guan)人(ren)(ren)(ren)(ren)員，作為(wei)(wei)(wei)領料、派(pai)工(gong)(gong)和(he)支(zhi)出其(qi)他費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)依據(ju)。 彈(dan)性(xing)(xing)預算(suan)(suan)(suan)(suan)(suan) 是(shi)企(qi)業(ye)(ye)在(zai)(zai)不能(neng)(neng)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)確(que)(que)預測業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)情況下，根(gen)據(ju)本(ben)(ben)(ben)(ben)(ben)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)利(li)之間有規律的(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)關(guan)系(xi)(xi)，按照一(yi)(yi)系(xi)(xi)列業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)水平編制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)有伸縮性(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)預算(suan)(suan)(suan)(suan)(suan)。主要(yao)(yao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)于(yu)(yu)(yu)各(ge)種間接費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)預算(suan)(suan)(suan)(suan)(suan)，有些企(qi)業(ye)(ye)也(ye)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)于(yu)(yu)(yu)利(li)潤預算(suan)(suan)(suan)(suan)(suan)。 特點(dian) 是(shi)按一(yi)(yi)系(xi)(xi)列業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)水平編制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)，從而擴大(da)了預算(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)適用(yong)(yong)(yong)(yong)(yong)(yong)(yong)范(fan)(fan)(fan)圍 是(shi)按成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)不同(tong)性(xing)(xing)態分(fen)類(lei)列示(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)，便(bian)于(yu)(yu)(yu)在(zai)(zai)計(ji)(ji)劃終了時(shi)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)“實(shi)際(ji)業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)預算(suan)(suan)(suan)(suan)(suan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)”（應(ying)當達到的(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)水平），使預算(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)執行(xing)情況的(de)(de)(de)(de)(de)(de)(de)(de)(de)評價(jia)和(he)考核建立在(zai)(zai)更加現實(shi)和(he)可比(bi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)基礎(chu)上(shang)。 彈(dan)性(xing)(xing)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)預算(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)編制(zhi)(zhi)(zhi) 基本(ben)(ben)(ben)(ben)(ben)步驟：選(xuan)擇(ze)業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)單(dan)(dan)位(wei)；確(que)(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)適用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)范(fan)(fan)(fan)圍；逐項研究并確(que)(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)各(ge)項成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)和(he)業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)之間的(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)關(guan)系(xi)(xi)；計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)各(ge)項預算(suan)(suan)(suan)(suan)(suan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)，并用(yong)(yong)(yong)(yong)(yong)(yong)(yong)一(yi)(yi)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)方式來(lai)表達。 業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)單(dan)(dan)位(wei)要(yao)(yao)最能(neng)(neng)代表本(ben)(ben)(ben)(ben)(ben)單(dan)(dan)位(wei)。如(ru)手工(gong)(gong)操作為(wei)(wei)(wei)主的(de)(de)(de)(de)(de)(de)(de)(de)(de)車間，就應(ying)選(xuan)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)人(ren)(ren)(ren)(ren)工(gong)(gong)工(gong)(gong)時(shi)；制(zhi)(zhi)(zhi)造(zao)(zao)單(dan)(dan)一(yi)(yi)產(chan)(chan)(chan)(chan)品(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)部門(men)，可選(xuan)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)實(shi)物數(shu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)；制(zhi)(zhi)(zhi)造(zao)(zao)多產(chan)(chan)(chan)(chan)品(pin)(pin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)部門(men)，可選(xuan)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)人(ren)(ren)(ren)(ren)工(gong)(gong)工(gong)(gong)時(shi)或(huo)機(ji)器工(gong)(gong)時(shi)等(deng)。 業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)范(fan)(fan)(fan)圍，可在(zai)(zai)正常生產(chan)(chan)(chan)(chan)能(neng)(neng)力(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)70%-110%之間，或(huo)以(yi)(yi)歷史上(shang)最高(gao)業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)和(he)*業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)為(wei)(wei)(wei)其(qi)上(shang)下限。 彈(dan)性(xing)(xing)預算(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)質量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)高(gao)低，很大(da)程度上(shang)取決于(yu)(yu)(yu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)性(xing)(xing)態的(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)析(xi)水平。 多水平法(fa)(fa)（列表法(fa)(fa)） 優(you)點(dian)：可對(dui)號(hao)入(ru)(ru)座，簡便(bian)；混合(he)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)階(jie)(jie)梯成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)和(he)曲線(xian)(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)，可按其(qi)性(xing)(xing)態計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)填列，不必(bi)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)數(shu)學方法(fa)(fa)修正為(wei)(wei)(wei)近似的(de)(de)(de)(de)(de)(de)(de)(de)(de)直(zhi)線(xian)(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)。但(dan)運用(yong)(yong)(yong)(yong)(yong)(yong)(yong)多水平法(fa)(fa)彈(dan)性(xing)(xing)預算(suan)(suan)(suan)(suan)(suan)評價(jia)和(he)考核實(shi)際(ji)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)時(shi)，往往需要(yao)(yao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)插(cha)補(bu)法(fa)(fa)來(lai)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)，較麻煩。 公式法(fa)(fa) y=a+bx 優(you)點(dian)：便(bian)于(yu)(yu)(yu)計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)任(ren)何業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)預算(suan)(suan)(suan)(suan)(suan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)。但(dan)階(jie)(jie)梯成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)和(he)曲線(xian)(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)只能(neng)(neng)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)數(shu)學方法(fa)(fa)修正為(wei)(wei)(wei)近似的(de)(de)(de)(de)(de)(de)(de)(de)(de)直(zhi)線(xian)(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)，以(yi)(yi)便(bian)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)y=a+bx表示(shi)。必(bi)要(yao)(yao)時(shi)還要(yao)(yao)在(zai)(zai)備(bei)注(zhu)中(zhong)說明不同(tong)業(ye)(ye)務(wu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)(liang)范(fan)(fan)(fan)圍內采(cai)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)不同(tong)固(gu)定(ding)(ding)(ding)(ding)(ding)(ding)(ding)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)金額的(de)(de)(de)(de)(de)(de)(de)(de)(de)單(dan)(dan)位(wei)變(bian)(bian)(bian)動(dong)(dong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)金額。 運用(yong)(yong)(yong)(yong)(yong)(yong)(yong) 控(kong)制(zhi)(zhi)(zhi)支(zhi)出 評價(jia)和(he)考核成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)控(kong)制(zhi)(zhi)(zhi)業(ye)(ye)績 目(mu)標(biao)(biao)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben) 概念：是(shi)根(gen)據(ju)可實(shi)現的(de)(de)(de)(de)(de)(de)(de)(de)(de)銷售收入(ru)(ru)扣(kou)除目(mu)標(biao)(biao)利(li)潤計(ji)(ji)算(suan)(suan)(suan)(suan)(suan)出來(lai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)。是(shi)目(mu)標(biao)(biao)管理(li)思想(xiang)在(zai)(zai)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)管理(li)中(zhong)應(ying)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)產(chan)(chan)(chan)(chan)物。 目(mu)標(biao)(biao)管理(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)要(yao)(yao)求： 初步在(zai)(zai)最高(gao)層(ceng)設置(zhi)目(mu)標(biao)(biao) 明確(que)(que)組織的(de)(de)(de)(de)(de)(de)(de)(de)(de)任(ren)務(wu) 下屬人(ren)(ren)(ren)(ren)員的(de)(de)(de)(de)(de)(de)(de)(de)(de)目(mu)標(biao)(biao)設置(zhi) 擬訂目(mu)標(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)反復(fu)循環過(guo)程 目(mu)標(biao)(biao)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)確(que)(que)定(ding)(ding)(ding)(ding)(ding)(ding)(ding) 初步測算(suan)(suan)(suan)(suan)(suan) 可行(xing)性(xing)(xing)分(fen)析(xi)問題(ti)1：
下屬中有個女(nv)孩，目(mu)前在關鍵崗位，工(gong)作很(hen)辛苦，但喜歡鬧情(qing)(qing)緒。心情(qing)(qing)好的時候(hou)很(hen)可愛，心情(qing)(qing)差的時候(hou)很(hen)可憎。我經常中午(wu)買圣代給(gei)她降溫，還請必勝客；但有時還不甩(shuai)我，難道(dao)我必須(xu)要(yao)跟她到教堂做禮拜，用信仰才能搞(gao)定她嗎？
問題2：
公司每年都(dou)會招(zhao)收新員工(gong)(gong)入職，我也(ye)明(ming)白與新人(ren)溝通開始時不能太過(guo)苛刻，但工(gong)(gong)作中(zhong)有(you)些新人(ren)實(shi)在是感覺(jue)孺(ru)子不可教，做(zuo)事情糊(hu)里糊(hu)涂(tu)；但日常(chang)生活(huo)的(de)交流中(zhong)，又感覺(jue)這(zhe)些新人(ren)也(ye)不是那么沒有(you)條理，是自己的(de)溝通方式有(you)問(wen)題(ti)還是新人(ren)沒有(you)真正把心(xin)放在工(gong)(gong)作上？
問(wen)題(ti)3：
新入職(zhi)的(de)同(tong)事，工作(zuo)已(yi)三個月，對自(zi)己的(de)工作(zuo)流(liu)程已(yi)經熟知，但做完第一(yi)步(bu)不會緊盯著做第二步(bu)、第三步(bu)，不知道急客(ke)戶所急，只顧玩(wan)自(zi)己的(de)，咋辦？
問(wen)題4：
部(bu)門里年(nian)輕員(yuan)工不愿(yuan)意加(jia)班，抗壓性很弱，有點困難就想放棄，怎么辦(ban)？
問題(ti)5：
公(gong)司(si)業(ye)務量(liang)劇增，88年甚至90年以后的(de)同事占(zhan)到總人數(shu)的(de)大半，他們對公(gong)司(si)不愿意承擔(dan)過多的(de)工作，卻攀比別家的(de)福利、待遇(yu)，如何(he)是好？
問題(ti)6：
部門里大多(duo)年輕人，入(ru)職(zhi)一年左右，本(ben)職(zhi)工作完成(cheng)(cheng)尚(shang)好，但工作之余不(bu)能(neng)自覺(jue)學(xue)習(xi)新業務(wu)，不(bu)能(neng)主動幫助其(qi)他同事完成(cheng)(cheng)相關工作，主動性(xing)較差，如何才能(neng)培養(yang)他們積極向上(shang)的心(xin)態？
問題7：
85后(hou)員工(gong)抱(bao)怨：“我媽都(dou)不管我這么(me)多，煩死了”，“做好事情就得了，總叨(tao)叨(tao)價值觀(guan)，有(you)用嗎？”，我怎么(me)面對(dui)？
薛老師意(yi)見(jian)：
不管你愿(yuan)意(yi)(yi)不愿(yuan)意(yi)(yi)，80后(hou)(hou)、90后(hou)(hou)必須成為我(wo)(wo)們(men)企(qi)業的生力軍。他們(men)有著跟(gen)我(wo)(wo)們(men)與(yu)生俱來的不一樣的地方(fang)。如何管理(li)他們(men)，是目前企(qi)業界的公共難題。我(wo)(wo)談幾點(dian)粗(cu)淺(qian)的看法。
首先，對(dui)自(zi)己，他們認為自(zi)己是絕無僅有的，世界因他（她）而(er)存在，自(zi)戀傾向(xiang)嚴重。
這一代人(ren)往(wang)(wang)往(wang)(wang)是獨(du)生(sheng)子女，從小開始，爸爸媽媽、爺爺奶奶、姥(lao)(lao)姥(lao)(lao)姥(lao)(lao)爺等一大群人(ren)就圍著“小皇帝”轉，在不絕于(yu)耳的(de)贊(zan)揚聲中，“小皇帝”慢(man)慢(man)長大，然后接觸(chu)了西(xi)方的(de)“自由”“民主”“個(ge)人(ren)價值”等思想(xiang)，他(ta)們的(de)DNA里被深深刻上“我獨(du)一無二(er)”、“我與眾不同”的(de)烙印(yin)。
所以不(bu)管他(ta)做了什么(me)或者沒做什么(me)，你都必須對他(ta)認可、欣賞。即使親生父母，也要耐著(zhu)性子跟(gen)他(ta)們溝(gou)通，何況咱們這(zhe)些非(fei)親非(fei)故的人呢(ni)。如果(guo)你希望他(ta)改正某個行為，用“三明治”的方(fang)式(shi)進(jin)行比(bi)較(jiao)合適(shi)，先表揚，再(zai)指出(chu)問題，再(zai)表揚。
過去的“嚴(yan)加管(guan)教”、“嚴(yan)是(shi)愛，松是(shi)害，不聞不問要(yao)變壞(huai)”，這些(xie)觀(guan)點顯然OUT了。發現(xian)年(nian)輕員(yuan)工(gong)的閃光點，表揚他(ta)的優(you)點，毫(hao)不吝嗇你的贊賞，無所顧(gu)忌地承認他(ta)（她）的與(yu)眾不同，他(ta)只有當(dang)他(ta)（她）自(zi)戀(lian)的感(gan)覺得到滿足，對你才有好感(gan)，然后談工(gong)作(zuo)才有基礎，否則(ze)無從談起。
尊嚴（也(ye)有人理解(jie)為面子），對他(ta)們(men)來說至高(gao)無上。野蠻管(guan)理、家長式管(guan)教，顯(xian)然失去土(tu)壤。這也(ye)逼迫我們(men)更(geng)多(duo)地思考以人為本、人性化管(guan)理。
像A給了下(xia)屬買圣代、請(qing)必勝客(ke)，當然(ran)是好(hao)事情(qing)，一方(fang)面(mian)在方(fang)式上考(kao)慮是否可以(yi)更有針對(dui)(dui)性(xing)，思(si)考(kao)怎樣的(de)(de)方(fang)式更有效；另外一方(fang)面(mian)，在認(ren)可、欣(xin)賞他（她(ta)）這個人的(de)(de)同(tong)時，指出他（她(ta)）的(de)(de)某個行(xing)為有待(dai)改善，讓對(dui)(dui)方(fang)知(zhi)道你對(dui)(dui)他（她(ta)）的(de)(de)期望。
第二，對工作，他(ta)們(men)認為這(zhe)僅僅是(shi)生活中的一朵(duo)(duo)浪(lang)花(hua)，不能因為一朵(duo)(duo)浪(lang)花(hua)而放(fang)棄大海。
曾經有(you)老(lao)(lao)板(ban)說(shuo)過這樣的(de)事(shi)。某日一80后員工，在毫(hao)無(wu)征兆(zhao)的(de)情況下找老(lao)(lao)板(ban)：“我要辭職”，“為(wei)何？公司哪(na)里讓你不滿意？還是有(you)更好的(de)工作，更高(gao)的(de)薪水？”“什(shen)么也沒有(you)，不為(wei)別的(de)，只想給(gei)自己放假兩個月”。老(lao)(lao)板(ban)無(wu)語(yu)。
“不(bu)(bu)知(zhi)道急客戶(hu)所急，只顧(gu)玩自己的”、“不(bu)(bu)愿意(yi)(yi)加班”、“不(bu)(bu)愿意(yi)(yi)承擔過多(duo)的工作”、“工作之余不(bu)(bu)能自覺學(xue)習(xi)新業(ye)務，不(bu)(bu)能主動(dong)幫助其他(ta)同事完成相關工作，主動(dong)性較差”，等等，所有種(zhong)種(zhong)行為，跟沒(mei)有任何(he)理由地掛冠而去相比，就微不(bu)(bu)足道了。
過去在我(wo)們身上發生的一(yi)些(xie)概(gai)念，如“事業(ye)心(xin)強”“干(gan)一(yi)行，愛一(yi)行”“先立(li)業(ye)，后成家”“一(yi)心(xin)撲在工作上”“像老黃牛一(yi)樣兢(jing)兢(jing)業(ye)業(ye)”，在80后、90后身上，都已經(jing)發生顛覆。
工作，在他們看來僅僅是(shi)謀生(sheng)的(de)一種手段(duan)，絕不是(shi)生(sheng)活的(de)全(quan)部內容(rong)。
有這(zhe)么十幾個年輕人，因(yin)為機(ji)緣(yuan)巧合碰到一(yi)起，共同的(de)興趣是打游戲《魔獸世界(jie)》。白天他(ta)們(men)分別在(zai)(zai)自己的(de)單(dan)位上(shang)班(ban)，晚(wan)上(shang)雷(lei)打不(bu)動地在(zai)(zai)網絡上(shang)共同戰斗。白天他(ta)們(men)可能無精(jing)打采，晚(wan)上(shang)7點后一(yi)定(ding)容(rong)光煥發。白天可以請假曠(kuang)工，晚(wan)上(shang)一(yi)定(ding)風(feng)雨無阻。
當我們這(zhe)些管(guan)理者全(quan)方位地了(le)解(jie)他們的(de)生活內容后，反(fan)思跟他們談“責任心”“事業(ye)心”，是否有點對牛彈琴(qin)、雞同鴨講的(de)感覺？
他(ta)們(men)錯了嗎(ma)？他(ta)們(men)跨了嗎(ma)？也不一定(ding)。
君(jun)不(bu)見，IT行(xing)業(ye)、互聯網企業(ye)里廢寢忘(wang)(wang)食、加班加點(dian)的(de)(de)是年輕(qing)人(ren)；君(jun)不(bu)見，創新型(xing)企業(ye)、技術型(xing)企業(ye)里熱血沸騰、物(wu)我(wo)兩忘(wang)(wang)的(de)(de)是年輕(qing)人(ren)；君(jun)不(bu)見，挑戰型(xing)、傳統行(xing)業(ye)終(zhong)結者的(de)(de)公司里也是忙(mang)忙(mang)碌碌、士氣高昂的(de)(de)年輕(qing)人(ren)；
為(wei)什么有的傳統行(xing)業、傳統工藝面臨失(shi)傳的窘境，因為(wei)太枯(ku)燥、沒樂(le)趣、沒挑戰，年(nian)輕(qing)人不愿意干。
新鮮(xian)、有(you)(you)樂趣、有(you)(you)挑戰、有(you)(you)成就(jiu)感，這是80后(hou)、90后(hou)選擇工作、選擇生活的(de)重(zhong)要動力。如果把我們(men)安排給年(nian)輕人的(de)工作，像《魔(mo)獸(shou)世界》一樣(yang)有(you)(you)趣味、有(you)(you)挑戰，那豈(qi)不是兩全其美(mei)。
不(bu)新鮮、沒(mei)趣味(wei)、無(wu)挑戰，猶如登(deng)山者(zhe)看不(bu)山頂，很(hen)容易放(fang)棄。所(suo)以不(bu)難理(li)解(jie)，企業的(de)(de)離職率為什么居高不(bu)下(xia)，滿懷期望招聘來的(de)(de)年輕人板凳還沒(mei)坐熱，就(jiu)抬腿走人，把企業當做臨時停(ting)靠站，車(che)還沒(mei)停(ting)穩，就(jiu)迫不(bu)及待地駛向下(xia)一站。
把游戲的元(yuan)素摻入(ru)工作(zuo)(zuo)，讓工作(zuo)(zuo)“游戲化”，讓80后、90后感覺有(you)樂趣、有(you)挑戰，才有(you)可能(neng)留住他們，才有(you)可能(neng)讓他們愿意工作(zuo)(zuo)、主動工作(zuo)(zuo)。這是我們管理者的責任(ren)。
第(di)三，對他(ta)人，他(ta)們藐視權威，憎(zeng)恨說教，討厭任何(he)條條框框的東西。
年輕(qing)人的溝(gou)通(tong)方式，要(yao)么(me)不講，要(yao)么(me)講得很(hen)直(zhi)接(jie)：“老大(da)，什么(me)時候給我(wo)加工(gong)資？你看物價漲(zhang)得比劉(liu)翔(xiang)跑得還快，你不漲(zhang)我(wo)沒(mei)法活了(le)”，“老大(da)，我(wo)一個(ge)姐妹失戀了(le)，心情不好，我(wo)昨天(tian)陪她(ta)一天(tian)，所以沒(mei)來”，“老大(da)，我(wo)要(yao)學開車，拿駕照(zhao)，下星(xing)期(qi)請假三天(tian)。”
管理者(zhe)面臨一個很嚴峻的問題，如(ru)何跟(gen)他(ta)們講規則(ze)。
說教是沒(mei)有(you)用的，講大道理是浪費口(kou)舌。他(ta)（她）只關心這件事跟他(ta)何干(gan)，所以一切的溝通，都要從他(ta)（她）的利益出發。
比(bi)(bi)如(ru)過馬路的時候(hou)，紅(hong)燈(deng)停(ting)、綠燈(deng)行(xing)，是(shi)(shi)因為你有被撞倒的危險；比(bi)(bi)如(ru)到醫院(yuan)須(xu)抽血，因為這樣能徹底檢查(cha)你的健康狀況；比(bi)(bi)如(ru)上飛機要安檢，是(shi)(shi)防止(zhi)壞人搞(gao)破壞，導致你行(xing)程(cheng)延誤、生(sheng)命(ming)財產受(shou)到威脅。
當你需要他(ta)(ta)(ta)（她(ta)）完成某個(ge)任務、或者不允(yun)許(xu)進行某個(ge)動作的(de)(de)時(shi)候，都(dou)要給他(ta)(ta)(ta)（她(ta)）一個(ge)理由(you)。而且(qie)這個(ge)理由(you)必須跟他(ta)(ta)(ta)（她(ta)）自(zi)(zi)己的(de)(de)利益有關。加(jia)班、主動、急客戶所急，這是你的(de)(de)期望，期望跟他(ta)(ta)(ta)（她(ta)）無關；但當他(ta)(ta)(ta)（她(ta)）明白這些事情符合自(zi)(zi)己利益的(de)(de)時(shi)候，也許(xu)就(jiu)會(hui)自(zi)(zi)動自(zi)(zi)發。
攻心為上，以柔克剛，要(yao)引導(dao)，不(bu)要(yao)領導(dao)；減少管理，加強溝通、合作。
你(ni)和所有(you)的下屬(shu)，何嘗(chang)不是合作者的關(guan)系呢？
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