HOW WILL
YOU
Ma Shuang
College of Comprehensive Foundation Studies
Liaoning University
Background Knowledge 1
• Jeff Skilling (Malcolm Salter, 02.04.09, 04:26 PM EST )
Jeffrey Skilling, the former chief executive officer of Enron, continues to
teach us how not to behave.
Jeffrey Keith "Jeff" Skilling (born November 25, 1953) was
the former president of Enron Corporation, headquartered in
Houston, Texas. In 2006 he was convicted of multiple federal
felony[重罪]charges relating to Enron's financial collapse,
including the conviction for fraud, conspiracy to commit fraud
and insider trading, and is currently serving a 24-year, four –
month prison sentence at the Federal Correctional Institution
in Englewood, Colorado.
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Background Knowledge 2
• Enron scandal
Enron Corporation was an American energy, commodities, and services
company based in Houston, Texas. Before its bankruptcy on December 2,
2001, Enron employed approximately 22,000 staff and was one of the world's
leading electricity, natural gas, communications, and pulp and paper
companies, with claimed revenues of nearly $101 billion in 2000.Fortune named
Enron "America's Most Innovative Company" for six consecutive years. At the
end of 2001, it was revealed that its reported financial condition was sustained
substantially by institutionalized, systematic, and creatively planned accounting
fraud, known as the "Enron scandal". Enron has since become a popular
symbol of willful corporate fraud and corruption. The scandal also brought into
question the accounting practices and activities of many corporations
throughout the United States and was a factor in the creation of the Sarbanes–Oxley Act of 2002. The scandal also affected the wider business world
by causing the dissolution of the Arthur Andersen accounting
firm.
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Background Knowledge 3
• Frederick Herzberg (弗雷德里克·赫茨伯格)
Frederick Irving Herzberg (1923 – 2000) born in Massachusetts, was an
American psychologist who became one of the most influential names in
business management. He is most famous for introducing job enrichment and
the Motivator-Hygiene theory. His 1968 publication "One More Time, How Do
You Motivate Employees?" had sold 1.2 million reprints by 1987 and was the
most requested article from the Harvard Business Review.
Herzberg proposed the Motivation-Hygiene Theory ("激励因素
—保健因素“理论）， also known as the Two factor theory （双
因素理论)(1959) of job satisfaction.
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Background Knowledge 4
• Two Factor Theory： “The Dual STrucTure
Theory” (双因素理论）
According to his theory, people are influenced by two sets of factors:
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Herzberg proposed several key findings as a result of this identification.
• People are made dissatisfied by a bad environment, but they are seldom
made satisfied by a good environment.
• The prevention of dissatisfaction is just as important as encouragement of
motivator satisfaction.
• Hygiene factors operate independently of motivation factors. An individual
can be highly motivated in his work and be dissatisfied with his work
environment.
• All hygiene factors are equally important, although their frequency of
occurrence differs considerably.
• Hygiene improvements have short-term effects. Any improvements result in
a short-term removal of, or prevention of, dissatisfaction.
• Hygiene needs are cyclical （循环的）in nature and come back to a
starting point. This leads to the "What have you done for me lately?"
syndrome.
• Hygiene needs have an escalating zero point and no final answer.
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Terms and Expressions 1
•
Activity-based costing(作业成本法)
Activity-based costing (ABC) is a special costing model that identifies
activities in an organization and assigns the cost of each activity with resources
to all products and services according to the actual consumption by each. This
model assigns more indirect costs (overhead，经常开支) into direct costs
compared to conventional costing models.
• Balanced scorecards （平衡记分卡）
BSC is a strategic performance management tool - a semi-standard structured
report, supported by proven design methods and automation tools, that can be
used by managers to keep track of the execution of activities by the staff within
their control and to monitor the consequences arising from these actions
• Four Ps (4P)
They are elements of marketing mix: product, price, promotion & place.
• Five Forces (五力)
Five forces analysis is a framework for industry analysis and business
strategy development formed by Michael E. Porter
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Terms and Expressions 2
•
Five Forces
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Terms and Expressions 3
•
marginal costs
(Economics) The increase in total cost of production as a result of producing
one more unit of output; since certain overhead costs are fixed, the marginal
cost is almost always less than the total per-unit cost of production averaged
over all units produced.
•
work one’s tail off
= work (one's) ass off; work (one's) buns off; work (one's) butt off
to work very hard; to work excessively or to the point of exhaustion
c.f.
laugh one’s tail off
Members agree on what actions will produce
the desired results
Application of Tools of Cooperation
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Little agreement in this
quadrant
Members agree on what they want from their
participation in the enterprise
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Any Questions?
Many Thanks