2013년 11월 30일 토요일

오후 6:01

By Magdalene Dacruz

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3 comments

About 'project on cost accounting'|Weekly Review: Unit Allocations in Project Accounting







About 'project on cost accounting'|Weekly Review: Unit Allocations in Project Accounting








Ｌｅａｄｅｒｓ               ａｎｄ               Ｍｏｔｉｖａｔｉｏｎ               Ｔｈｅ               ｂｅｈａｖｉｏｒｓ               ｔｈａｔ               ｌｅａｄｅｒｓ               ｄｉｓｐｌａｙ               ｃａｎ               ｈａｖｅ               ａ               ｄａｉｌｙ               ｉｍｐａｃｔ               ｏｎ               ａ               ｐｒｏｊｅｃｔ.

Ｔｈｉｓ               ｉｎｃｌｕｄｅｓ               ｓｏｍｅｔｈｉｎｇ               ａｓ               ｍｉｎｉｍａｌ               ａｓ               ａ               ｓｐｅｃｉｆｉｃ               ｌｅａｄｅｒ'ｓ               ｍｏｏｄ               ｔｏ               ｓｏｍｅｔｈｉｎｇ               ａｓ               ｉｍｐｏｒｔａｎｔ               ａｓ               ｔｈｅ               ｌｅａｄｅｒ'ｓ               ｄｉｒｅｃｔｅｄ               ｉｎｐｕｔ               ｏｎ               ｔｈｅ               ｐｒｏｊｅｃｔ.


               Ｔｈｅ               ｂｅｈａｖｉｏｒｓ               ｔｈａｔ               ｌｅａｄｅｒｓ               ｄｉｓｐｌａｙ               ｃａｎ               ｈａｖｅ               ａ               ｄａｉｌｙ               ｉｍｐａｃｔ               ｏｎ               ａ               ｐｒｏｊｅｃｔ.

Ｔｈｉｓ               ｉｎｃｌｕｄｅｓ               ｓｏｍｅｔｈｉｎｇ               ａｓ               ｍｉｎｉｍａｌ               ａｓ               ａ               ｓｐｅｃｉｆｉｃ               ｌｅａｄｅｒ'ｓ               ｍｏｏｄ               ｔｏ               ｓｏｍｅｔｈｉｎｇ               ａｓ               ｉｍｐｏｒｔａｎｔ               ａｓ               ｔｈｅ               ｌｅａｄｅｒ'ｓ               ｄｉｒｅｃｔｅｄ               ｉｎｐｕｔ               ｏｎ               ｔｈｅ               ｐｒｏｊｅｃｔ.


               Ｔｈｅ               ｂｅｈａｖｉｏｒｓ               ｔｈａｔ               ｌｅａｄｅｒｓ               ｄｉｓｐｌａｙ               ｃａｎ               ｈａｖｅ               ａ               ｄａｉｌｙ               ｉｍｐａｃｔ               ｏｎ               ａ               ｐｒｏｊｅｃｔ.

Ｔｈｉｓ               ｉｎｃｌｕｄｅｓ               ｓｏｍｅｔｈｉｎｇ               ａｓ               ｍｉｎｉｍａｌ               ａｓ               ａ               ｓｐｅｃｉｆｉｃ               ｌｅａｄｅｒ'ｓ               ｍｏｏｄ               ｔｏ               ｓｏｍｅｔｈｉｎｇ               ａｓ               ｉｍｐｏｒｔａｎｔ               ａｓ               ｔｈｅ               ｌｅａｄｅｒ'ｓ               ｄｉｒｅｃｔｅｄ               ｉｎｐｕｔ               ｏｎ               ｔｈｅ               ｐｒｏｊｅｃｔ.
               Ｔｈｅｒｅ               ａｒｅ               ｂｅｈａｖｉｏｒｓ               ｔｈａｔ               ｌｅａｄｅｒｓ               ｃａｎ               ｄｉｓｐｌａｙ               ｔｏ               ｋｅｅｐ               ａ               ｐｒｏｊｅｃｔ               ｏｎ               ｔｒａｃｋ               ａｎｄ               ｔｈｅ               ｅｍｐｌｏｙｅｅｓ               ｍｏｔｉｖａｔｅｄ.

Ｎｏｔｈｉｎｇ               ｍａｙ               ｂｅ               ｍｏｒｅ               ｖａｌｕａｂｌｅ               ｔｈｅｎ               ｈａｖｉｎｇ               ａ               ｐｏｓｉｔｉｖｅ               ａｔｔｉｔｕｄｅ.

Ａｎ               ａｔｔｉｔｕｄｅ               ｏｆ               ｅｘｃｉｔｅｍｅｎｔ               ａｎｄ               ｅａｇｅｒｎｅｓｓ               ｔｏ               ｓｕｃｃｅｅｄ               ｗｉｔｈ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｉｓ               ｉｎｆｅｃｔｉｏｕｓ               ａｎｄ               ｄｅｍｏｎｓｔｒａｔｅｓ               ｔｏ               ｔｈｅ               ｅｍｐｌｏｙｅｅｓ               ｔｈａｔ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｉｓ               ｉｍｐｏｒｔａｎｔ               ａｎｄ               ｗｏｒｔｈｗｈｉｌｅ.
               Ｓｔｅｖｅｒ               Ｒｏｂｂｉｎｓ               ｉｓ               ｃｏ-ｆｏｕｎｄｅｒ               ｏｆ               ｔｈｅ               Ｈａｒｖａｒｄ               Ｂｕｓｉｎｅｓｓ               Ｓｃｈｏｏｌ'ｓ               "Ｆｏｕｎｄａｔｉｏｎｓ"               ｐｒｏｇｒａｍ               ａｎｄ               ａ               ｌｏｎｇ-ｔｉｍｅ               ａｄｖｉｓｏｒ               ｔｏ               ｓｔａｒｔ-ｕｐ               ｉｎｉｔｉａｔｉｖｅｓ.

Ｈｅ               ｌｉｓｔｓ               ａ               ｆｅｗ               ｂｅｈａｖｉｏｒｓ               ｔｈａｔ               ｃａｎ               ｈｅｌｐ               ａｎｙ               ｌｅａｄｅｒ               ｔｏ               ｂｕｉｌｄ               ｍｏｔｉｖａｔｉｏｎ               ａｍｏｎｇ               ｅｍｐｌｏｙｅｅｓ.

Ｔｈｅｓｅ               ｉｎｃｌｕｄｅ:
               •               Ｔａｋｅ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｆｏｒ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ａｎｄ               ｔｈｅ               ｐｅｏｐｌｅ               ｗｈｏ               ｗｉｌｌ               ｍａｋｅ               ｉｔ               ｕｐ.


               •               Ｂｅｃｏｍｅ               ａ               Ｓｔｅｗａｒｄ               ｆｏｒ               ｙｏｕｒ               ｏｒｇａｎｉｚａｔｉｏｎ               ａｎｄ               ｉｔｓ               ｐｅｏｐｌｅ.


               •               Ｂｅｃｏｍｅ               ａ               Ｓｔｅｗａｒｄ               ｆｏｒ               ｙｏｕｒ               ｇｒｏｕｐ.


               •               Ｂｅｃｏｍｅ               ａ               Ｓｔｅｗａｒｄ               ｏｆ               ｙｏｕｒ               ｃｏ-ｗｏｒｋｅｒｓ.


               •               Ｌｅａｄ               ｂｙ               ｌｉｖｉｎｇ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｖａｌｕｅｓ.
               (Ｂｕｉｌｄｉｎｇ               Ｏｒｇａｎｉｚａｔｉｏｎａｌ               Ｍｏｍｅｎｔｕｍ               ｔｈｒｏｕｇｈ               Ｌｅａｄｅｒｓｈｉｐ…2005)
               Ｓｔｅｗａｒｄ               ｃａｎ               ｍｅａｎ               ｍａｎｙ               ｄｉｆｆｅｒｅｎｔ               ｔｈｉｎｇｓ,               ｂｕｔ               ｉｎ               ｔｈｉｓ               ｃｏｎｔｅｘｔ               ｉｔ               ｆｏｅｓ               ｈａｎｄ-ｉｎ-ｈａｎｄ               ｗｉｔｈ               ｔａｋｉｎｇ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ.

Ｂｙ               ａｓｓｕｍｉｎｇ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ,               ａ               ｌｅａｄｅｒ               ｂｅｃｏｍｅｓ               ｐｅｒｓｏｎａｌｌｙ               ｉｎｖｅｓｔｅｄ               ｉｎｔｏ               ｔｈｅ               ｏｕｔｃｏｍｅ               ｏｆ               ａ               ｐｒｏｊｅｃｔ.

Ｂｅｃｏｍｉｎｇ               ｉｎｖｅｓｔｅｄ               ｍｅａｎｓ               ｓｕｐｐｏｒｔｉｎｇ               ｔｈｅ               ｅｌｅｍｅｎｔｓ               ｏｆ               ｔｈｅ               ｐｒｏｊｅｃｔ               ａｎｄ               ｄｏｉｎｇ               ｗｈａｔｅｖｅｒ               ｉｓ               ｎｅｃｅｓｓａｒｙ               ｔｏ               ｅｎｓｕｒｅ               ｔｈａｔ               ｐｒｏｊｅｃｔ               ｒｅｃｅｉｖｅｓ               ｔｈｅ               ａｔｔｅｎｔｉｏｎ               ｉｔ               ｒｅｑｕｉｒｅｓ.
               Ｂｅｃｏｍｉｎｇ               ａ               ｓｔｅｗａｒｄ               ｆｏｒ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ａｎｄ               ｉｔｓ               ｐｅｏｐｌｅ               ｒｅｑｕｉｒｅｓ               ｔｈｅ               ｌｅａｄｅｒ               ｔｏ               ｂｅ               ａ               ｄｒｉｖｅｒ               ｆｏｒ               ｓｕｃｃｅｓｓ.

Ｔｈｅ               ｌｅａｄｅｒ               ｓｈｏｕｌｄ               ａｃｔｉｖｅｌｙ               ｓｅｅｋ               ｔｏ               ｌｅａｒｎ               ａｂｏｕｔ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ａｎｄ               ａｎｙ               ｐｒｏｊｅｃｔｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｓｅｅｋ               ｔｈｅ               ｅｌｅｍｅｎｔｓ               ｔｈａｔ               ｗｉｌｌ               ｂｅｎｅｆｉｔ               ｔｈｅ               ｃｏｍｐａｎｙ               ａｎｄ               ｉｔｓ               ｅｍｐｌｏｙｅｅｓ.

Ｔｈｅ               ｌｅａｄｅｒ               ｓｈｏｕｌｄ               ｂｅ               ｔｈｅ               ｒｅｓｏｕｒｃｅ               ａｎｄ               ｔｈｅ               ｇｏ-ｔｏ               ｐｅｒｓｏｎ               ｆｏｒ               ｐｒｏｂｌｅｍ               ｓｏｌｖｉｎｇ               ａｎｄ               ｃｏｎｓｔｒｕｃｔｉｖｅ               ｓｕｐｐｏｒｔ.
               Ｒｏｂｂｉｎｓ               ｅｘｐｌａｉｎｓ               ｔｈｅ               ｉｍｐｏｒｔａｎｃｅ               ｏｆ               ｂｅｃｏｍｉｎｇ               ａ               ｓｔｅｗａｒｄ               ｆｏｒ               ｙｏｕｒ               ｃｏ-ｗｏｒｋｅｒｓ,"               Ｋｅｅｐ               ｐｅｏｐｌｅ               ｇｏｉｎｇ               ｂｙ               ｈｅｌｐｉｎｇ               ｔｈｅｍ               ｍａｋｅ               ｔｈｅｉｒ               ｊｏｂ               ｐａｒｔ               ｏｆ               ａ               ｌａｒｇｅｒ               ｓｕｃｃｅｓｓ.

Ａｆｔｅｒ               ａｌｌ,               ｇｒｏｕｐ               ｇｏａｌｓ               ｏｎｌｙ               ｍａｔｔｅｒ               ｉｆ               ｔｈｅｙ               ｆｕｒｔｈｅｒ               ｔｈｅ               ｃｏｍｐａｎｙ'ｓ               ｏｖｅｒａｌｌ               ｇｏａｌｓ.

Ｋｅｅｐ               ｔｈｅ               ｃｏｎｎｅｃｔｉｏｎ               ｉｎ               ｍｉｎｄ,               ａｎｄ               ｈｅｌｐ               ｏｔｈｅｒｓ               "ｇｅｔ"               ｔｈｅ               ｃｏｎｎｅｃｔｉｏｎ.

Ｅｖｅｎ               ａ               ｊａｎｉｔｏｒ               ｈｅｌｐｓ               ａ               ｃｏｍｐａｎｙ'ｓ               ｓｕｃｃｅｓｓ               ｂｙ               ｆｒｅｅｉｎｇ               ｆｏｌｋｓ               ｔｏ               ｗｏｒｋ               ｗｉｔｈｏｕｔ               ｔｈｅ               ｄｉｓｔｒａｃｔｉｏｎ               ｏｆ               ｍａｉｎｔａｉｎｉｎｇ               ｔｈｅｉｒ               ｓｐａｃｅ.

Ｔｈｅｒｅ'ｓ               ｐｒｉｄｅ               ｔｏ               ｂｅ               ｔａｋｅｎ;               ｈｅｌｐ               ｔｈｅｍ               ｔａｋｅ               ｉｔ!"               (2005)
               Ｔｈａｔ               ｌａｓｔ               ｓｅｎｔｅｎｃｅ               ｉｓ               ｔｈｅ               ｅｓｓｅｎｃｅ               ｏｆ               ｍｏｔｉｖａｔｉｎｇ               ｅｍｐｌｏｙｅｅｓ.

Ｔｈｅｒｅ               ｉｓ               ｐｒｉｄｅ               ａｎｄ               ｓｕｃｃｅｓｓ               ｔｏ               ｂｅ               ｈａｄ,               ｌｅｔ'ｓ               ｇｅｔ               ｔｏｇｅｔｈｅｒ               ａｎｄ               ｄｏ               ｔｈｉｓ.

Ｉｔ               ｒｅａｌｌｙ               ｃａｎ               ｂｅ               ｔｈａｔ               ｓｉｍｐｌｅ.

Ｒｏｂｂｉｎｓ               ｃｏｍｐｌｅｔｅｄ               ｈｉｓ               ａｒｔｉｃｌｅ               ｗｉｔｈ               ｔｈｉｓ               ｓｔａｔｅｍｅｎｔ,               "Ｂｕｉｌｄｉｎｇ               ａ               ｓｔｒｏｎｇ               ｏｒｇａｎｉｚａｔｉｏｎ               ｉｓ               ａｂｏｕｔ               ｌｅａｄｅｒｓｈｉｐ,               ａｎｄ               ｌｅａｄｅｒｓｈｉｐ               ｙｏｕｒ               ｔｉｔｌｅ,               ｉｔ'ｓ               ｗｈａｔ               ｙｏｕ               ｄｏ.

Ｉｆ               ｙｏｕ               ｌｉｖｅ               ｙｏｕｒ               ｖａｌｕｅｓ,               ｔａｋｅ               ｃａｒｅ               ｏｆ               ｙｏｕｒ               ｏｒｇａｎｉｚａｔｉｏｎ               ａｎｄ               ｉｔｓ               ｐｅｏｐｌｅ,               ａｎｄ               ｓｔｅｐ               ｕｐ               ｔｏ               ｔｈｅ               ｐｌａｔｅ               ｗｉｔｈ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ,               ｙｏｕ'ｌｌ               ｂｅ               ａ               ｌｅａｄｅｒ               ｉｎ               ｔｈｅ               ｔｒｕｅ               ｓｅｎｓｅ               ｏｆ               ｔｈｅ               ｗｏｒｄ.

Ｙｏｕｒ               ｔｉｔｌｅ               ｗｏｎ'ｔ               ｍａｔｔｅｒ.

Ｙｏｕｒ               ｉｎｆｌｕｅｎｃｅ,               ｔｈｅ               ｒｅｓｐｅｃｔ               ｙｏｕ               ｇａｒｎｅｒ,               ａｎｄ               ｔｈｅ               ｓｕｃｃｅｓｓ               ｙｏｕ               ｂｒｉｎｇ               ｗｉｌｌ               ｂｅ               ｔｈｅ               ｔｒｕｅ               ｐｒｏｏｆ               ｏｆ               ｙｏｕｒ               ｌｅａｄｅｒｓｈｉｐ."               (2005)
               Ｍｏｔｉｖａｔｉｏｎ               ｄｕｒｉｎｇ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ａ               ｐｒｏｊｅｃｔ               ｉｓ               ｎｏ               ｄｉｆｆｅｒｅｎｔ               ｔｈａｎ               ｔｈｅ               ｍｏｔｉｖａｔｉｏｎａｌ               ｂｅｈａｖｉｏｒｓ               ｔｈａｔ               ａ               ｌｅａｄｅｒ               ｗｉｌｌ               ｎｅｅｄ               ｔｏ               ｂｒｉｎｇ               ｔｏ               ｔｈｅ               ｗｏｒｋｐｌａｃｅ               ｅｖｅｒｙ               ｓｉｎｇｌｅ               ｄａｙ.
               Ｏｒｇａｎｉｚａｔｉｏｎａｌ               Ｃｕｌｔｕｒｅ               ａｎｄ               Ｓｕｃｃｅｓｓｆｕｌ               Ｉｍｐｌｅｍｅｎｔａｔｉｏｎ
               Ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ'ｓ               ｃｕｌｔｕｒｅ               ｄｉｒｅｃｔｌｙ               ｉｎｆｌｕｅｎｃｅｓ               ｈｏｗ               ｔｈａｔ               ｏｒｇａｎｉｚａｔｉｏｎ               ｗｉｌｌ               ｉｍｐｌｅｍｅｎｔ               ａｎｄ               ｏｐｅｒａｔｅ               ｕｎｄｅｒ               ａ               ｃｈａｎｇｅ               ｐｒｏｊｅｃｔ.

Ｂｉｎｋｉｎｇｔｏｎ               Ｉｎｄｕｓｔｒｉｅｓ               ｏｐｅｒａｔｅｓ               ｕｎｄｅｒ               ｔｈｅ               Ｋａｉｚｅｎ               ｍｅｔｈｏｄ               ｏｆ               ｏｒｇａｎｉｚａｔｉｏｎ               ｃｕｌｔｕｒｅ.

Ｔｈｉｓ               ｍｅｔｈｏｄ               ｃｏｎｓｉｓｔｓ               ｏｆ               ｆｉｖｅ               ｓｐｅｃｉｆｉｃ               ｅｌｅｍｅｎｔｓ               ｔｈａｔ               ｗｉｌｌ               ｇｒｅａｔｌｙ               ｉｎｆｌｕｅｎｃｅ               ｓｕｃｃｅｓｓｆｕｌ               ｐｒｏｊｅｃｔ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ.

Ｉｎｃｌｕｄｉｎｇ:
               1.

Ｔｅａｍｗｏｒｋ               
               2.

Ｐｅｒｓｏｎａｌ               Ｄｉｓｃｉｐｌｉｎｅ               
               3.

Ｉｍｐｒｏｖｅｄ               Ｍｏｒａｌｅ               
               4.

Ｑｕａｌｉｔｙ               Ｃｉｒｃｌｅｓ               
               5.

Ｓｕｇｇｅｓｔｉｏｎｓ               ｆｏｒ               Ｉｍｐｒｏｖｅｍｅｎｔ.
               (Ｋａｉｚｅｎ               Ｐｈｉｌｏｓｏｐｈｙ               ａｎｄ               Ｋａｉｚｅｎ               Ｍｅｔｈｏｄ,               2006)
               Ｔｈｅｓｅ               ｅｌｅｍｅｎｔｓ               ａｒｅ               ｓｕｐｐｏｒｔｅｄ               ｂｙ               ｓｅｖｅｒａｌ               ｐｒｉｎｃｉｐｌｅｓ               ｔｈａｔ               ｃａｎ               ｏｎｌｙ               ｐｏｓｉｔｉｖｅｌｙ               ｉｎｆｌｕｅｎｃｅ               ａ               ｐｒｏｊｅｃｔ'ｓ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ.

Ｔｈｅ               ｐｒｉｎｃｉｐｌｅｓ               ｂｅｈｉｎｄ               ＫＡＩＺＥＮ               ａｒｅ:
               1.

Ｄｉｓｃａｒｄ               ｃｏｎｖｅｎｔｉｏｎａｌ               ｆｉｘｅｄ               ｉｄｅａｓ.


               2.

Ｔｈｉｎｋ               ｏｆ               ｈｏｗ               ｔｏ               ｄｏ               ｉｔ,               ｎｏｔ               ｗｈｙ               ｉｔ               ｃａｎｎｏｔ               ｂｅ               ｄｏｎｅ.


               3.

Ｄｏ               ｎｏｔ               ｍａｋｅ               ｅｘｃｕｓｅｓ.

Ｓｔａｒｔ               ｂｙ               ｑｕｅｓｔｉｏｎｉｎｇ               ｃｕｒｒｅｎｔ               ｐｒａｃｔｉｃｅｓ.


               4.

Ｄｏ               ｎｏｔ               ｓｅｅｋ               ｐｅｒｆｅｃｔｉｏｎ.

Ｄｏ               ｉｔ               ｒｉｇｈｔ               ａｗａｙ               ｅｖｅｎ               ｉｆ               ｉｔ               ｗｉｌｌ               ｏｎｌｙ               ａｃｈｉｅｖｅ               50%               ｏｆ               ｔａｒｇｅｔ.


               5.

Ｉｆ               ｙｏｕ               ｍａｋｅ               ａ               ｍｉｓｔａｋｅ,               ｃｏｒｒｅｃｔ               ｉｔ               ｒｉｇｈｔ               ａｗａｙ.


               6.

Ｔｈｒｏｗ               ｗｉｓｄｏｍ               ａｔ               ａ               ｐｒｏｂｌｅｍ,               ｎｏｔ               ｍｏｎｅｙ.


               7.

Ａｓｋ               'ＷＨＹ?"               ｆｉｖｅ               ｔｉｍｅｓ               ａｎｄ               ｓｅｅｋ               ｒｏｏｔ               ｃａｕｓｅｓ.


               8.

Ｓｅｅｋ               ｔｈｅ               ｗｉｓｄｏｍ               ｏｆ               ｔｅｎ               ｐｅｏｐｌｅ               ｒａｔｈｅｒ               ｔｈａｎ               ｔｈｅ               ｋｎｏｗｌｅｄｇｅ               ｏｆ               ｏｎｅ.


               9.

Ｄｏｎ'ｔ               ａｓｋ               ｗｏｒｋｅｒｓ               ｔｏ               ｌｅａｖｅ               ｔｈｅｉｒ               ｂｒａｉｎｓ               ａｔ               ｔｈｅ               ｆａｃｔｏｒｙ               ｇａｔｅ.
               Ｋａｉｚｅｎ               ｉｓ               ｔｈｕｓ               ａ               (ｒｅｌａｔｉｖｅｌｙ)               ｌｏｗ               ｃｏｓｔ,               ｓｉｍｐｌｅ,               ｔｅａｍ-ｂａｓｅｄ               ａｐｐｒｏａｃｈ.

Ｔｅａｍｓ               ａｒｅ               ｔｒａｉｎｅｄ               ｉｎ               ｔｈｅ               ｔｅｃｈｎｉｑｕｅｓ               ａｎｄ               ｔｏｏｌｓ               ｏｆ               Ｋａｉｚｅｎ.

Ｔｈｅｙ               ｔｈｅｎ               ｂｒａｉｎｓｔｏｒｍ               ｉｍｐｒｏｖｅｍｅｎｔ               ｉｄｅａｓ               ａｎｄ               ｖｏｔｅ               ｏｎ               ｔｈｅｍ               ｆｏｒ               ｐｒｉｏｒｉｔｙ               ａｃｔｉｏｎ.

Ｔｈｅｙ               ｔｈｅｎ               ｃｒｅａｔｅ               ａｎ               ａｃｔｉｏｎ/ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｐｌａｎ               ｗｈｉｃｈ               ｉｓ               ｓｕｂｍｉｔｔｅｄ               ｔｏ               ｍａｎａｇｅｍｅｎｔ               ｆｏｒ               ａｐｐｒｏｖａｌ.

Ａｓｓｕｍｉｎｇ               ｉｔ               ｉｓ               ａｐｐｒｏｖｅｄ,               ｔｈｅ               ｔｅａｍ               ｔｈｅｎ               ｓｅｔｓ               ａｂｏｕｔ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               (ｗｉｔｈ               ｐｒｏｆｅｓｓｉｏｎａｌ               ｈｅｌｐ               ｉｆ               ａｐｐｒｏｐｒｉａｔｅ).

Ｔｈｅ               ｔｅａｍ               ｔｈｅｎ               ｍｅｅｔｓ               ｗｅｅｋｌｙ               ｔｏ               ｒｅｖｉｅｗ               ｐｒｏｇｒｅｓｓ,               ｉｄｅｎｔｉｆｙ/ｏｖｅｒｃｏｍｅ               ｂａｒｒｉｅｒｓ,               ｃｅｌｅｂｒａｔｅ               ｓｕｃｃｅｓｓｅｓ,               ａｎｄ               ｄｏｃｕｍｅｎｔ               ｔｈｅ               ｒｅｓｕｌｔｉｎｇ               ｃｈａｎｇｅｄ               ｐｒｏｃｅｓｓｅｓ.

(Ｋａｉｚｅｎ,               2000)
               Ｅａｃｈ               ｏｆ               ｔｈｅｓｅ               ｅｌｅｍｅｎｔｓ               ｗｉｌｌ               ｃｏｎｔｒｉｂｕｔｅ               ｔｏ               ｓｕｃｃｅｓｓｆｕｌ               ｐｒｏｊｅｃｔ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ａｎｄ               ｂｕｉｌｄ               ｍｏｍｅｎｔｕｍ               ｆｏｒ               ｆｕｔｕｒｅ               ｐｒｏｊｅｃｔｓ.

Ｔｈｅ               ｉｍｐｏｒｔａｎｃｅ               ｏｆ               ｔｅａｍｗｏｒｋ               ｃａｎｎｏｔ               ｂｅ               ｕｎｄｅｒｓｔａｔｅｄ.

Ａｓ               ａ               ｓｍａｌｌ,               ｓｔａｒｔ-ｕｐ               ｃｏｍｐａｎｙ,               Ｂｉｎｋｉｎｇｔｏｎ               Ｉｎｄｕｓｔｒｉｅｓ               ｗｉｌｌ               ｂｅｎｅｆｉｔ               ｆｒｏｍ               ｂｅｉｎｇ               ａ               ｃｌｏｓｅ               ｋｎｉｔ               ｔｅａｍ               ｆｏｃｕｓｅｄ               ｏｎ               ｓｕｃｃｅｓｓｆｕｌｌｙ               ｉｍｐｌｅｍｅｎｔｉｎｇ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｐｒｏｊｅｃｔ               ａｎｄ               ｄｅｖｅｌｏｐｉｎｇ               ａ               ｌｏｎｇ-ｔｅｒｍ               ｐｒｏｃｅｓｓ.
               Ｐｅｒｓｏｎａｌ               ｄｉｓｃｉｐｌｉｎｅ               ｃｒｅａｔｅｓ               ａ               ｓｅｎｓｅ               ｏｆ               ｐｒｉｄｅ               ａｎｄ               ｗｉｌｌｉｎｇｎｅｓｓ               ｔｏ               ｐｕｔ               ｉｎ               ｔｈｅ               ｗｏｒｋ               ｔｈａｔ               ｉｓ               ｎｅｃｅｓｓａｒｙ               ｆｏｒ               ｓｕｃｃｅｓｓ.

Ｄｉｓｃｉｐｌｉｎｅ               ａｌｓｏ               ｃｏｍｅｓ               ｔｈｒｏｕｇｈ               ｂｅｉｎｇ               ａｃｃｏｕｎｔａｂｌｅ               ｆｏｒ               ｙｏｕｒ               ａｃｔｉｏｎｓ.

Ｔｈｅ               Ｂｉｎｋｉｎｇｔｏｎ               ｃｕｌｔｕｒｅ               ｗｉｌｌ               ｅｍｐｈａｓｉｚｅ               ａｃｃｏｕｎｔａｂｉｌｉｔｙ               ａｓ               ｄｅｓｉｒａｂｌｅ               ａｎｄ               ｗｉｌｌ               ｆｏｃｕｓ               ｏｎ               ｅｍｐｌｏｙｅｅｓ               ｗｈｏ               ｈａｖｅ               ｔｈｅ               ｄｉｓｃｉｐｌｉｎｅ               ｔｏ               ｂｅ               ｓｕｃｃｅｓｓｆｕｌ               ａｎｄ               ｐｕｓｈ               ａ               ｐｒｏｊｅｃｔ               ｔｈｒｏｕｇｈ               ｔｈｅ               ｅｎｄ.
               Ｉｍｐｒｏｖｅｄ               ｍｏｒａｌｅ               ｉｓ               ｇｅｎｅｒａｔｅｄ               ｔｈｒｏｕｇｈ               ｐｒｏｖｅｎ               ｓｕｃｃｅｓｓ               ａｎｄ               ｂｕｉｌｄｉｎｇ               ｍｏｔｉｖａｔｉｏｎ.

Ｔｈｅ               ｉｍｐｏｒｔａｎｃｅ               ｏｆ               ｍｏｒａｌｅ               ｗｉｌｌ               ｏｖｅｒｓｈａｄｏｗ               ｅａｃｈ               ｅｌｅｍｅｎｔ               ａｎｄ               ｉｍｐａｃｔ               ｈｏｗ               ｔｈｅ               ｔｅａｍ               ｏｐｅｒａｔｅｓ,               ａｎｄ               ｈｏｗ               ｔｈｅ               ｉｄｅａ               ｏｆ               ｕｓｉｎｇ               ｑｕａｌｉｔｙ               ｃｉｒｃｌｅｓ               ｔｏ               ｅｖａｌｕａｔｅ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ'ｓ               ｐｒｏｊｅｃｔｓ               ａｎｄ               ｐｒｏｃｅｄｕｒｅｓ.

Ｉｍｐｒｏｖｉｎｇ               ｍｏｒａｌｅ               ｉｓ               ｔｈｅ               ｍｏｓｔ               ｓｉｇｎｉｆｉｃａｎｔ               ｆａｃｔｏｒ               ｏｆ               ａ               Ｋａｉｚｅｎ               ｃｕｌｔｕｒｅ,               ａｓ               ｉｔ               ｗｉｌｌ               ｐｏｓｉｔｉｖｅｌｙ               ｉｍｐａｃｔ               ｔｈｅ               ｗｈｏｌｅ               ｏｒｇａｎｉｚａｔｉｏｎ               ａｎｄ               ａｌｌ               ｉｔｓ               ｐｒｏｃｅｓｓｅｓ.
               Ｓｔｒａｔｅｇｉｅｓ               ｆｏｒ               Ｓｕｃｃｅｓｓ
               Ｒｅｇａｒｄｌｅｓｓ               ｏｆ               ｔｈｅ               ｓｔｒｅｎｇｔｈ               ｏｆ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ'ｓ               ｃｕｌｔｕｒｅ,               ｓｔｒａｔｅｇｉｅｓ               ｍｕｓｔ               ｂｅ               ｓｅｔ               ｉｎ               ｐｌａｃｅ               ｔｏ               ｅｆｆｅｃｔｉｖｅｌｙ               ｒｅｓｐｏｎｄ               ｔｏ               ｃｕｌｔｕｒｅ               ｉｓｓｕｅｓ               ａｎｄ               ｋｅｅｐ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｏｎ               ａ               ｓｕｃｃｅｓｓｆｕｌ               ｐａｔｈ.

Ｆａｃｉｎｇ               ｍａｊｏｒ               ｃｏｍｐｅｔｉｔｉｏｎ,               ｔｈｅ               Ａｒｔｈｕｒ               Ａｎｄｅｒｓｏｎ               ｏｒｇａｎｉｚａｔｉｏｎ               ｄｅｔｅｒｉｏｒａｔｅｄ               ａｆｔｅｒ               ｙｅａｒｓ               ｏｆ               ｂｅｉｎｇ               ｔｈｅ               ｌｅａｄｅｒ               ｉｎ               ｅｔｈｉｃｓ               ａｎｄ               ｉｎｔｅｇｒｉｔｙ               ｉｎ               ｔｈｅ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｄｕｓｔｒｙ.
               Ａ               ｃａｓｅ               ｓｔｕｄｙ               ｓｔａｔｅｓ,               "Ａｎｄｅｒｓｅｎ               ｗａｓ               ｏｎｃｅ               ｋｎｏｗｎ               ａｓ               ｏｎｅ               ｏｆ               ｔｈｅ               'Ｂｉｇ               Ｆｉｖｅ'               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｃｏｎｓｕｌｔｉｎｇ               ｆｉｒｍｓ               ｉｎ               ｔｈｅ               ＵＳ               ｔｈａｔ               ｈａｄ               ｐｒｏｓｐｅｒｅｄ               ｆｏｒ               ｎｅａｒｌｙ               ａ               ｃｅｎｔｕｒｙ.

Ｃｏｎｓｉｄｅｒｉｎｇ               ｔｈｅ               ｆａｃｔ               ｔｈａｔ               ｔｈｅ               ｆｉｒｍ               ｈａｄ               ｉｔｓｅｌｆ               ｓｅｔ               ｔｈｅ               ｓｔａｎｄａｒｄｓ               ｆｏｒ               ｈｏｎｅｓｔ               ａｎｄ               ｌａｗ-ａｂｉｄｉｎｇ               ａｃｃｏｕｎｔｉｎｇ               ｅｖｅｒ               ｓｉｎｃｅ               ｉｔｓ               ｉｎｃｅｐｔｉｏｎ,               ｉｔｓ               ｓｈａｍｅｆｕｌ               ｄｅｓｃｅｎｔ               ｉｎｔｏ               ｂｅｃｏｍｉｎｇ               ｏｎｅ               ｏｆ               ｔｈｅ               'Ｂｉｇ               Ｃｏｒｐｏｒａｔｅ               Ｆｒａｕｄｓ'               ｗａｓ               ｅｖｅｎ               ｍｏｒｅ               ｐａｉｎｆｕｌ               ａｎｄ               ｈｕｍｉｌｉａｔｉｎｇ.

Ａｃｃｏｒｄｉｎｇ               ｔｏ               ｉｎｄｕｓｔｒｙ               ｏｂｓｅｒｖｅｒｓ,               Ａｎｄｅｒｓｅｎ'ｓ               ｆａｌｌ               ｃａｎ               ｂｅ               ｓｅｅｎ               ａｓ               ａ               ｐｅｒｆｅｃｔ               ｅｘａｍｐｌｅ               ｏｆ               ｈｏｗ               ｅｖｅｎ               ｇｒｅａｔ               ｉｎｓｔｉｔｕｔｉｏｎｓ               ｆｏｕｎｄｅｄ               ｏｎ               ｉｎｔｅｇｒｉｔｙ,               ｖａｌｕｅ,               ｓｔｅｗａｒｄｓｈｉｐ               ａｎｄ               ｐｅｒｓｏｎａｌ               ｇｒｏｗｔｈ,               ｃｏｕｌｄ               ｃｏｌｌａｐｓｅ               ｉｎ               ｔｈｅ               ａｂｓｅｎｃｅ               ｏｆ               ｉｎｔｅｒｎａｌ               ｃｏｎｔｒｏｌｓ,               ａ               ｇｏｏｄ               ｗｏｒｋ               ｃｕｌｔｕｒｅ               ａｎｄ               ｓｏｕｎｄ               ｖａｌｕｅｓ."               (Ｔｈｅ               Ｆａｌｌ               ｏｆ               Ａｒｔｈｕｒ               Ａｎｄｅｒｓｏｎ,               2002)
               Ｔｈｅ               Ａｒｔｈｕｒ               Ａｎｄｅｒｓｏｎ               ｓｔｏｒｙ               ｉｓ               ａｎ               ｏｕｔｓｔａｎｄｉｎｇ               ｅｘａｍｐｌｅ               ｏｆ               ｈｏｗ               ｆａｒ               ａ               ｃｏｍｐａｎｙ               ｃａｎ               ｆａｌｌ,               ａｎｄ               ｉｔ               ａｌｓｏ               ｄｅｍｏｎｓｔｒａｔｅｓ               ｈｏｗ               ｉｍｐｏｒｔａｎｔ               ｉｔ               ｉｓ               ｆｏｒ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ               ｔｏ               ｄｅａｌ               ｗｉｔｈ               ｔｈｅｉｒ               ｃｕｌｔｕｒｅ               ｉｓｓｕｅｓ.

Ｓｔｒａｔｅｇｉｅｓ               ｎｅｅｄ               ｔｏ               ｂｅ               ｐｕｔ               ｉｎ               ｐｌａｃｅ               ａｓ               ｐｒｅｖｅｎｔａｔｉｖｅ               ｍｅａｓｕｒｅｓ               ｂｅｆｏｒｅ               ｉｓｓｕｅｓ               ｃａｎ               ａｒｉｓｅ.

Ｌｅａｄｅｒｓ               ａｎｄ               ｅｘｐｅｒｔｓ               ｏｎ               ｂｕｓｉｎｅｓｓ               ｃｏｎｔｉｎｕａｌｌｙ               ｇｏ               ｂａｃｋ               ｔｏ               ｃｏｍｍｕｎｉｃａｔｉｏｎ,               ａｎｄ               ｆｏｒ               ｇｏｏｄ               ｒｅａｓｏｎ.

Ｅｆｆｅｃｔｉｖｅ               ｃｏｍｍｕｎｉｃａｔｉｏｎ               ｆｌｏｗｓ               ｗｉｌｌ               ｌｅａｄ               ｔｏ               ｓｔｒｏｎｇｅｒ               ｒｅｌａｔｉｏｎｓｈｉｐｓ               ｂｅｔｗｅｅｎ               ｅｍｐｌｏｙｅｅｓ               ａｎｄ               ｗｉｔｈ               ｃｕｓｔｏｍｅｒｓ,               ａｓ               ｗｅｌｌ               ａｓ               ｃｒｅａｔｉｎｇ               ａ               ｆｏｒｕｍ               ｗｈｅｒｅ               ｉｓｓｕｅｓ               ｃａｎ               ｂｅ               ｓｐｏｋｅｎ               ｔｏ               ａｎｄ               ｒｅｓｏｌｖｅｄ.
               Ｔｈｅ               ｍｏｓｔ               ｏｂｖｉｏｕｓ               ｉｓｓｕｅ               ｔｈａｔ               ｗｏｕｌｄ               ｆａｃｅ               Ｂｉｎｋｉｎｇｔｏｎ               Ｉｎｄｕｓｔｒｉｅｓ               ｄｕｒｉｎｇ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｏｆ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｐｌａｎ               ｗｏｕｌｄ               ｂｅ               ｅｍｐｌｏｙｅｅ               ｒｅｓｉｓｔａｎｃｅ.

Ｔｈｅ               Ｔｏｏｌ               ｐａｃｋ               Ｃｏｎｓｕｌｔｉｎｇ               ｆｉｒｍ               ｅｘｐｌａｉｎｓ,               "Ｔｈｅ               ｂｅｓｔ               ｗａｙｓ               ｔｏ               ａｖｏｉｄ               ｒｅｓｉｓｔａｎｃｅ               ｔｏ               ｃｈａｎｇｅ               ａｒｅ,               ｏｄｄｌｙ               ｅｎｏｕｇｈ,               ａｌｓｏ               ｔｈｅ               ｂｅｓｔ               ｗａｙｓ               ｔｏ               ａｓｓｕｒｅ               ｔｈａｔ               ｐｅｏｐｌｅ               ａｒｅ               ｍｏｔｉｖａｔｅｄ               ｔｏ               ｓｕｐｐｏｒｔ               ｔｈｅ               ｃｈａｎｇｅ               ｅｆｆｏｒｔ.

Ｉｎｖｏｌｖｉｎｇ               ｐｅｏｐｌｅ               ｆｒｏｍ               ｔｈｅ               ｂｅｇｉｎｎｉｎｇ,               ｃｌｅａｒｌｙ               ｅｘｐｌａｉｎｉｎｇ               ｔｈｅ               ｒｅａｓｏｎｓ               ｆｏｒ               ｔｈｅ               ｃｈａｎｇｅ,               ｈａｖｉｎｇ               ａ               ｃｌｅａｒ               ｓｔｒａｔｅｇｙ,               ｄｉｒｅｃｔｉｏｎ,               ａｎｄ               ｖｉｓｉｏｎ,               ａｎｄ               ｒｅｓｐｅｃｔｉｎｇ               ｔｈｅ               ｖｉｅｗｐｏｉｎｔｓ               ｏｆ               ｏｔｈｅｒ               ｐｅｏｐｌｅ               ａｒｅ               ａｌｌ               ｐａｒｔｓ               ｏｆ               ｔｈｅ               ｐｒｏｃｅｓｓ.

Ｕｓｉｎｇ               ｓｔｒａｔｅｇｉｃ               ｍｅａｓｕｒｅｍｅｎｔ               ｃａｎ               ａｌｓｏ               ｂｅ               ａ               ｗａｙ               ｏｆ               ｂｕｉｌｄｉｎｇ               ｓｕｐｐｏｒｔ.

Ｓｔａｒｔｉｎｇ               ｏｕｔ               ｗｉｔｈ               ａ               ｐｒｏｂｌｅｍ,               ａｎｄ               ｗｏｒｋｉｎｇ               ｗｉｔｈ               ｏｔｈｅｒ               ｐｅｏｐｌｅ               ｔｏ               ｃｏｍｅ               ｕｐ               ｗｉｔｈ               ａ               ｓｏｌｕｔｉｏｎ,               ｃａｎ               ｂｅ               ｆａｒ               ｍｏｒｅ               ｅｆｆｅｃｔｉｖｅ               ｔｈａｎ               ｐｒｏｐｏｓｉｎｇ               ａ               ｓｐｅｃｉｆｉｃ               ｓｏｌｕｔｉｏｎ               ａｎｄ               ｔｒｙｉｎｇ               ｔｏ               ｒａｔｉｏｎａｌｉｚｅ               ｉｔ.

Ｔｈｅ               ｑｕａｌｉｔｙ               ｍｏｖｅｍｅｎｔ               ｈａｓ               ｒｅｆｉｎｅｄ               ｍａｎｙ               ｐｒｏｂｌｅｍ-ｓｏｌｖｉｎｇ               ｔｅｃｈｎｉｑｕｅｓ               ｗｈｉｃｈ               ｃａｎ               ｂｅ               ｕｓｅｄ.

Ｏｆｔｅｎ,               ｃｒｏｓｓ-ｆｕｎｃｔｉｏｎａｌ               ａｎｄ               ｍｕｌｔｉ-ｌｅｖｅｌ               ｔｅａｍｓ               (ｔｏ               ｃｒｏｓｓ               ｂｏｔｈ               ｆｕｎｃｔｉｏｎａｌ               ａｎｄ               ｌｅｖｅｌ-ｏｆ-ｍａｎａｇｅｍｅｎｔ               ｂｏｕｎｄａｒｉｅｓ)               ａｒｅ               ｕｓｅｄ               ｔｏ               ｂｏｔｈ               ｓｏｌｖｅ               ｐｒｏｂｌｅｍｓ               ａｎｄ               ｉｍｐｌｅｍｅｎｔ               ｓｏｌｕｔｉｏｎｓ,               ｗｉｔｈ               ｍｉｎｉｍａｌ               ｉｎｖｏｌｖｅｍｅｎｔ               ｂｙ               ｔｏｐ               ｍａｎａｇｅｍｅｎｔ.

Ｔｈｉｓ               ｂｒｉｎｇｓ               ｍｏｒｅ               ｉｎｖｏｌｖｅｍｅｎｔ               ａｎｄ               ｄｒａｍａｔｉｃａｌｌｙ               ｃｕｔｓ               ｒｅｓｉｓｔａｎｃｅ               ｔｏ               ｃｈａｎｇｅ,               ｗｈｉｌｅ               ｍａｇｉｃａｌｌｙ               ｇｉｖｉｎｇ               ｔｏｐ               ｍａｎａｇｅｒｓ               ｍｏｒｅ               ｆｒｅｅ               ｔｉｍｅ."               (Ｏｒｇａｎｉｚａｔｉｏｎａｌ               Ｃｈａｎｇｅ               Ｍａｎａｇｅｍｅｎｔ,               2005)
               Ｔｈｅ               ｓｔｒａｔｅｇｉｅｓ               Ｂｉｎｋｉｎｇｔｏｎ               ｗｉｌｌ               ｅｍｐｌｏｙ               ｔｏ               ｃｏｍｂａｔ               ｃｕｌｔｕｒｅ               ｉｓｓｕｅｓ               ｗｉｌｌ               ｂｅ               ｂｕｉｌｔ               ｉｎ               ｔｏ               ｔｈｅ               Ｋａｉｚｅｎ               ｍｅｔｈｏｄ               ｔｈａｔ               ｔｈｅ               ｃｏｍｐａｎｙ               ｉｓ               ｅｓｔａｂｌｉｓｈｉｎｇ               ａｓ               ｉｔｓ               ｃｕｌｔｕｒｅ               ｉｎ               ｔｈｅ               ｆｉｒｓｔ               ｐｌａｃｅ.

Ｔｅａｍｗｏｒｋ               ａｎｄ               ｃｏｍｍｕｎｉｃａｔｉｏｎ               ｗｉｌｌ               ｈｅｌｐ               ｉｎ               ｒｅｓｏｌｖｉｎｇ               ｉｓｓｕｅｓ               ｂｅｆｏｒｅ               ｔｈｅｙ               ｃａｎ               ｂｅｃｏｍｅ               ａ               ｃａｎｃｅｒ               ｉｎ               ｔｈｅ               ｏｒｇａｎｉｚａｔｉｏｎ.
               Ｐｏｓｔ-Ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               Ｐｒａｃｔｉｃｅｓ
               Ｉｍｐｌｅｍｅｎｔｉｎｇ               ａ               ｐｒｏｊｅｃｔ               ｃａｎ               ｂｅ               ａｎ               ｅｘｃｉｔｉｎｇ               ｐｒｏｃｅｓｓ.

Ｏｎｃｅ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｈａｓ               ｃｈａｎｇｅｄ               ｉｎｔｏ               ｎｏｒｍａｌ               ｂｕｓｉｎｅｓｓ               ｐｒａｃｔｉｃｅ,               ｔｈｅ               ｐｒｏｊｅｃｔ               ｔｅａｍ               ｍｕｓｔ               ｎｏｗ               ｆｏｃｕｓ               ｏｎ               ｔｈｅ               ｃｏｎｔｉｎｕｅｄ               ｓｕｃｃｅｓｓ               ａｎｄ               ｐｏｓｔ-ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｍａｎａｇｅｍｅｎｔ               ｐｒａｃｔｉｃｅｓ.
               Ａｎ               ｉｍｐｏｒｔａｎｔ               ｆａｃｔｏｒ               ｉｎ               ｃｏｎｔｉｎｕｅｄ               ｓｕｃｃｅｓｓ               ｉｓ               ｔｏ               ｂｕｉｌｄ               ｍｏｍｅｎｔｕｍ               ｉｎ               ｔｈｅ               ｐｒｏｊｅｃｔ.

Ｗｈｅｎ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｉｓ               ｍｏｖｉｎｇ               ｆｏｒｗａｒｄ               ｓｍｏｏｔｈｌｙ,               ｉｔ               ｉｓ               ａ               ｇｒｅａｔ               ｆｅｅｌｉｎｇ.

Ｈｏｗｅｖｅｒ,               ｂｕｉｌｄｉｎｇ               ｍｏｍｅｎｔｕｍ               ｕｎｄｅｒ               ａ               ｐｒｏｊｅｃｔ               ａｌｓｏ               ｉｎｃｌｕｄｅｓ               ｅｆｆｅｃｔｉｖｅｌｙ               ｂｅｉｎｇ               ａｂｌｅ               ｔｏ               ｄｅａｌ               ｗｉｔｈ               ｂｕｍｐｓ               ｉｎ               ｔｈｅ               ｒｏａｄ               ａｎｄ               ｆｕｔｕｒｅ               ｉｓｓｕｅｓ               ｔｈａｔ               ｒｉｓｅ               ｗｅｌｌ               ａｆｔｅｒ               ｔｈｅ               ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｐｒｏｃｅｓｓ               ｉｓ               ｃｏｍｐｌｅｔｅ.
               Ｍｏｍｅｎｔｕｍ               ｉｓ               ｂｕｉｌｔ               ｔｈｒｏｕｇｈ               ｓｕｃｃｅｓｓｅｓ               ｓｔｅｐｓ               ｉｎ               ｔｈｅ               ｐｒｏｊｅｃｔ.

Ｗｈｅｎ               ｅｍｐｌｏｙｅｅｓ               ｆｅｅｌ               ｔｈａｔ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｉｓ               ｍｏｖｉｎｇ               ａｌｏｎｇ               ｓｕｃｃｅｓｓｆｕｌｌｙ,               ｔｈｅｒｅ               ｉｓ               ａ               ｇｒｅａｔｅｒ               ｄｅａｌ               ｏｆ               ｐｒｏｊｅｃｔ               ｂｕｙ-ｉｎ,               ａｎｄ               ａ               ｓｔｒｏｎｇｅｒ               ｗｉｌｌｉｎｇｎｅｓｓ               ｔｏ               ｓｅｅ               ｉｔ               ｔｈｒｏｕｇｈ               ｔｏ               ｔｈｅ               ｅｎｄ.


               Ｈｏｗｅｖｅｒ,               ｍａｎａｇｅｍｅｎｔ               ｓｈｏｕｌｄ               ｎｏｗ               ｂｅ               ｃｏｎｃｅｒｎｅｄ               ｗｉｔｈ               ａｒｅａｓ               ｏｆ               ｑｕａｌｉｔｙ               ｍａｎａｇｅｍｅｎｔ               ａｎｄ               ｔｈｅ               ｃｏｎｔｉｎｕｅｄ               ｓｕｐｐｏｒｔ               ｏｆ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｔｅａｍ.

Ｑｕａｌｉｔｙ               ｍａｎａｇｅｍｅｎｔ               ｉｓ               ａｎ               ｏｎｇｏｉｎｇ               ｐｒｏｃｅｓｓ               ｔｈａｔ               ｂｅｇｉｎｓ               ａｔ               ｔｈｅ               ｉｎｃｅｐｔｉｏｎ               ｏｆ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｐｌａｎ.

Ｎｏｗ               ｔｈａｔ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｈａｓ               ｂｅｅｎ               ｉｍｐｌｅｍｅｎｔｅｄ               ｔｈｅ               ｃｏｎｔｉｎｕｅｄ               ｍｅａｓｕｒｅｍｅｎｔ               ｏｆ               ｑｕａｌｉｔｙ               ｗｉｌｌ               ｂｅ               ａ               ｄｒｉｖｉｎｇ               ｓｕｃｃｅｓｓ               ｆａｃｔｏｒ               ｉｎ               ｔｈｅ               ｆｕｔｕｒｅ               ｏｆ               ｔｈｅ               ｐｒｏｄｕｃｔ.

Ｐｒｏｃｅｓｓｅｓ               ｆｏｒ               ｅｖａｌｕａｔｉｎｇ               ｑｕａｌｉｔｙ               ａｎｄ               ｔｈｅ               ｏｖｅｒａｌｌ               ｈｅａｌｔｈ               ｏｆ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｗｉｌｌ               ｉｎｃｌｕｄｅ               ｅｖａｌｕａｔｉｏｎｓ               ｂｙ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｔｅａｍ,               ａｓ               ｗｅｌｌ               ａｓ               ｅｖａｌｕａｔｉｏｎｓ               ｂｙ               ｅｍｐｌｏｙｅｅｓ               ｎｏｔ               ｓｐｅｃｉｆｉｃａｌｌｙ               ｐａｒｔ               ｏｆ               ｔｈｅ               ｐｒｏｊｅｃｔ               ｔｅａｍ,               ｂｕｔ               ａｆｆｅｃｔｅｄ               ｂｙ               ｔｈｅ               ｐｒｏｊｅｃｔ               ａｎｙｗａｙ.
               Ａｓ               Ｂｉｎｋｉｎｇｔｏｎ               Ｉｎｄｕｓｔｒｉｅｓ               ｂｅｇｉｎｓ               ａ               ｐｒｏｊｅｃｔ               ｕｎｄｅｒ               ｔｈｅ               Ｋａｉｚｅｎ               ｍｅｔｈｏｄ,               ｔｈｅｙ               ｗｉｌｌ               ａｌｓｏ               ｓｅｅ               ａ               ｐｒｏｊｅｃｔ               ｔｈｒｏｕｇｈ               ｗｉｔｈ               ｔｈｅ               Ｋａｉｚｅｎ               ｍｅｔｈｏｄ,               ｔｈｅ               ｆｏｃｕｓ               ｂｅｉｎｇ               ｏｎ               ｔｈｅ               ｅｌｅｍｅｎｔｓ               ｏｆ:
               1.

Ｔｅａｍｗｏｒｋ               
               2.

Ｐｅｒｓｏｎａｌ               Ｄｉｓｃｉｐｌｉｎｅ               
               3.

Ｉｍｐｒｏｖｅｄ               Ｍｏｒａｌｅ               
               4.

Ｑｕａｌｉｔｙ               Ｃｉｒｃｌｅｓ               
               5.

Ｓｕｇｇｅｓｔｉｏｎｓ               ｆｏｒ               Ｉｍｐｒｏｖｅｍｅｎｔ.
               (Ｋａｉｚｅｎ               Ｐｈｉｌｏｓｏｐｈｙ               ａｎｄ               Ｋａｉｚｅｎ               Ｍｅｔｈｏｄ,               2006)
               Ｑｕａｌｉｔｙ               ｃｉｒｃｌｅｓ               ａｎｄ               ｓｕｇｇｅｓｔｉｏｎｓ               ｆｏｒ               ｉｍｐｒｏｖｅｍｅｎｔ               ｗｉｌｌ               ｄｒｉｖｅ               ｔｈｅ               ｐｏｓｔ-ｉｍｐｌｅｍｅｎｔａｔｉｏｎ               ｍａｎａｇｅｍｅｎｔ               ｐｒｏｃｅｓｓ               ａｎｄ               ｌｅａｄ               ｔｈｅ               ｃｏｍｐａｎｙ               ｔｈｒｏｕｇｈ               ｔｏ               ａｎｙ               ｎｅｗ               ａｎｄ               ｐｏｔｅｎｔｉａｌ               ｃｈａｎｇｅｓ.









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    1. buildingstrongerpartners.wordpress.com/   06/08/2009
      ... overall receivables and payables versus the total labor cost. You must be able to account for your finances on a project-by-project basis. Quoted versus Budgeted The first step in the process...
    2. waqasb.blogspot.com/   03/22/2011
      ...! Disclaimer: I tested this on limited data ( Project with “Fixed Price” Type & “Cost-To-Cost” Accounting Method ), if you find an issue or have...
    3. dynamicsgpland.blogspot.com/   02/16/2009
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    4. dynamicsgpland.blogspot.com/   02/25/2009
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    6. spectervision.blogspot.com/   09/12/2006
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    7. msdynamicsgp.blogspot.com/   10/27/2008
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      11. Project On Cost Accounting - Blog Homepage Results

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    오전 8:37

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    About 'german cost accounting'|...by censoring news about the genocidal Allied policy of leveling German cities by saturation bombing. Orwell's beliefs about the control...







    About 'german cost accounting'|...by censoring news about the genocidal Allied policy of leveling German cities by saturation bombing. Orwell's beliefs about the control...








    Ｅｃｏｎｏｍｉｃ               ｉｎｄｉｃａｔｏｒｓ               ｃａｎ               ａｆｆｅｃｔ               ｏｕｒ               ｂｕｓｉｎｅｓｓ               ａｓ               ｗｅｌｌ               ａｓ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｏｆ               ｏｕｒ               ｃｏｍｐｅｔｉｔｏｒｓ.

    Ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｔｈｅｉｒ               ｔｅｃｈｎｉｑｕｅｓ               ｆｏｒ               ｓｕｒｖｉｖａｌ               ｉｎ               ｔｈｉｓ               ｍａｒｋｅｔ               ｉｓ               ａｓ               ｉｍｐｏｒｔａｎｔ               ａｓ               ｕｎｄｅｒｓｔａｎｄｉｎｇ               ｏｕｒ               ｃｕｓｔｏｍｅｒｓ.

    Ｉｆ               ａ               ｃｏｍｐｅｔｉｔｏｒ               ｈａｓ               ａ               ｎｅｗ               ｐｒｏｄｕｃｔ               ｃｏｍｉｎｇ               ｏｕｔ,               ｗｅ               ｗａｎｔ               ｔｏ               ｋｎｏｗ               ｈｏｗ               ａｎｄ               ｗｈｅｎ               ｔｈｅｙ               ｗｉｌｌ               ｉｎｔｒｏｄｕｃｅ               ｉｔ               ｓｏ               ｗｅ               ｃａｎ               ｂｅ               ｐｒｅｐａｒｅｄ               ｔｏ               ｂｒａｃｅ               ｔｈｅ               ｃｈａｎｇｅｓ               ｔｈａｔ               ｃｏｍｅ               ａｌｏｎｇ               ｗｉｔｈ               ｉｔ.

    Ｈｏｗ               ｄｏ               ｗｅ               ｓｔａｎｄ               ｕｐ               ｎｅｘｔ               ｔｏ               ｏｕｒ               ｃｏｍｐｅｔｉｔｏｒｓ               ｉｎ               ｃｏｍｐａｒｉｓｏｎ?

    Ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｈｏｗ               ｔｈｅ               Ａｂｌｅ               Ｃｏｒｐｏｒａｔｉｏｎ               ｗｉｌｌ               ｈａｖｅ               ｔｏ               ｃｏｍｐｅｔｅ               ｗｉｔｈｉｎ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｅｎｖｉｒｏｎｍｅｎｔ,               ｗｅ               ｍｕｓｔ               ｌｏｏｋ               ａｔ               ｔｈｅ               ｃｏｍｐｅｔｉｔｉｏｎ               ａｎｄ               ｈｏｗ               ｔｈｅｙ               ａｒｅ               ｓｔｒａｔｅｇｉｚｉｎｇ               ｆｏｒ               ｓｕｃｃｅｓｓ.

    Ｂｌａｃｋ               ａｎｄ               Ｄｅｃｋｅｒ               
                   Ｂｌａｃｋ               ａｎｄ               Ｄｅｃｋｅｒ               ｉｓ               ｔｈｅ               ｌａｒｇｅｓｔ               ｏｆ               ｔｈｅ               ｔｈｒｅｅ               ｂｕｓｉｎｅｓｓｅｓ               ｗｅ               ｗｉｌｌ               ｔａｋｅ               ａ               ｌｏｏｋ               ａｔ.

    Ａ               Ｆｏｒｔｕｎｅ               500               ｃｏｍｐａｎｙ               ｗｉｔｈ               ｒｅｖｅｎｕｅｓ               ｏｆ               ｏｖｅｒ               6,500               ｍｉｌｌｉｏｎ               (ＣＮＮ               Ｍｏｎｅｙ,               2006),               Ｂｌａｃｋ               ａｎｄ               Ｄｅｃｋｅｒ               ｅｍｐｌｏｙｓ               ａｐｐｒｏｘｉｍａｔｅｌｙ               25,375               ｐｅｏｐｌｅ               ａｒｏｕｎｄ               ｔｈｅ               ｇｌｏｂｅ               (Ｃｒｅｄｉｔ               Ｒｉｓｋ               Ｍｏｎｉｔｏｒ,               2008).

    Ｔｈｅ               ｉｎｔｅｒｎａｔｉｏｎａｌ               ｍａｎｕｆａｃｔｕｒｅｒ               ｏｐｅｒａｔｅｓ               ｉｎ               11               ｃｏｕｎｔｒｉｅｓ               ａｎｄ               ｉｓ               ｍａｒｋｅｔｅｄ               ｉｎ               ｍｏｒｅ               ｔｈａｎ               100               ｃｏｕｎｔｒｉｅｓ.

    Ａｃｃｏｒｄｉｎｇ               ｔｏ               ｔｈｅ               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｗｅｂｓｉｔｅ,               ｔｈｅｙ               ｓｔｒｉｖｅ               ｔｏ               ｍａｉｎｔａｉｎ               ａ               ｒｅｐｕｔａｔｉｏｎ               ｆｏｒ               ｐｒｏｄｕｃｔ               ｉｎｎｏｖａｔｉｏｎ,               ｑｕａｌｉｔｙ,               ｅｎｄ-ｕｓｅｒ               ｆｏｃｕｓ,               ｄｅｓｉｇｎ,               ａｎｄ               ｖａｌｕｅ               (Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ,               2008).
                   Ｆｏｕｎｄｅｄ               ｉｎ               1910               ｂｙ               ｔｗｏ               ｅｎｔｒｅｐｒｅｎｅｕｒｓ               ｉｎ               Ｍａｒｙｌａｎｄ,               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒｓ'               ｆｉｒｓｔ               ｐａｔｅｎｔ               ｗａｓ               ｆｏｒ               ａ               ｄｒｉｌｌ               ｗｉｔｈ               ａ               ｐｉｓｔｏｌ               ｇｒｉｐ               ａｎｄ               ｔｒｉｇｇｅｒ               ｓｗｉｔｃｈ.

    Ｔｈｉｓ               ｒｅｖｏｌｕｔｉｏｎａｒｙ               ｉｄｅａ               ｂｒａｎｄｅｄ               ｗｉｔｈ               ｔｈｅ               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｔｒａｄｅｍａｒｋ               ｗａｓ               ｔｈｅ               ｔｕｒｎｉｎｇ               ｐｏｉｎｔ               ｆｏｒ               ｗｈａｔ               ｂｌｏｓｓｏｍｅｄ               ｉｎｔｏ               ｔｏｄａｙｓ'               ｐｏｗｅｒ               ｔｏｏｌ               ｉｎｄｕｓｔｒｙ               ｗｉｔｈ               ｐｏｒｔａｂｌｅ               ｔｏｏｌｓ.

    Ｔｈｅ               ｒｅａｃｈ               ｏｆ               ｔｈｉｓ               ｍａｓｓｉｖｅ               ｃｏｍｐａｎｙ               ｅｎｃｏｍｐａｓｓｅｓ               ｓｅｖｅｒａｌ               ｓｍａｌｌｅｒ               ｃｏｍｐａｎｉｅｓ               ｉｎｃｌｕｄｉｎｇ               Ｂａｌｄｗｉｎ               Ｈａｒｄｗａｒｅ,               Ｗｅｉｓｅｒ-Ｌｏｃｋ,               Ｐｏｒｔｅｒ               Ｃａｂｌｅ,               ａｎｄ               Ｄｅｌｔａ               Ｍａｃｈｉｎｅｒｙ.

    Ｔｈｅｉｒ               ｐｒｏｄｕｃｔ               ｌｉｎｅ               ｉｎｃｌｕｄｅｓ               ｄｒｉｌｌｓ,               ｃｏｒｄｌｅｓｓ               ｈａｎｄｈｅｌｄ               ｖａｃｕｕｍｓ,               ｈａｒｄｗａｒｅ,               ｇｒａｓｓ               ｃｕｔｔｅｒｓ               ａｎｄ               ｍｕｃｈ               ｍｏｒｅ               (Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ,               2008).
                   Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｉｍｐｌｅｍｅｎｔｅｄ               ａ               Ｓｉｘ               Ｓｉｇｍａ               ｐｒｏｃｅｓｓ               ｉｍｐｒｏｖｅｍｅｎｔ               ｍｅｔｈｏｄｏｌｏｇｙ               ｉｎ               1997               (Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ,               2008).

    Ｔｈｅｉｒ               8               ｓｔｅｐ               ｐｒｏｃｅｓｓ               ｉｎｃｌｕｄｅｄ               ｔｒａｉｎｉｎｇ               ｔｏ               ｏｖｅｒｃｏｍｅ               ｄｉｆｆｉｃｕｌｔｉｅｓ               ｗｉｔｈｉｎ               ｄｅｐａｒｔｍｅｎｔｓ.

    Ｍａｎａｇｅｍｅｎｔ               ｌａｉｄ               ｏｕｒ               ｐｒｏｃｅｓｓｅｓ               ａｎｄ               ｋｅｙ               ｐｏｉｎｔｓ               ｏｆ               ｗｈａｔ               ｔｏ               ｄｏ               ａｎｄ               ｗｈａｔ               ｎｏｔ               ｔｏ               ｄｏ               ｔｏ               ａｃｈｉｅｖｅ               ｔｈｅｉｒ               ｑｕａｌｉｔｙ               ｇｏａｌｓ.

    Ｃｏｍｍｕｎｉｃａｔｉｏｎｓ               ｗｅｒｅ               ｓｅｎｔ               ｔｏ               ｏｔｈｅｒ               ｍｅｍｂｅｒｓ               ｗｉｔｈｉｎ               ｔｈｅ               ｃｏｍｐａｎｙ               ｔｏ               ｎｏｔｉｆｙ               ｔｈｏｓｅ               ｔｈａｔ               ｗｏｕｌｄ               ｂｅ               ａｆｆｅｃｔｅｄ               ｂｙ               ｔｈｅｓｅ               ｃｈａｎｇｅｓ.

    Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｂｅｇａｎ               ｔｏ               ｃｅｌｅｂｒａｔｅ               ｓｈｏｒｔ-ｔｅｒｍ               ｓｕｃｃｅｓｓｅｓ               ｔｏ               ｅｎｃｏｕｒａｇｅ               ｍｏｒｅ               ｃｏｎｓｉｓｔｅｎｔ               ｗｉｎｓ               ａｎｄ               ｌｏｎｇ-ｔｅｒｍ               ｓｕｃｃｅｓｓ.

    Ｔｈｅｓｅ               ｆａｃｔｏｒｓ               ｗｅｒｅ               ａｌｌ               ａ               ｐａｒｔ               ｏｆ               ｔｈｅ               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               Ｓｉｘ               Ｓｉｇｍａ               ｑｕａｌｉｔｙ               ｉｍｐｒｏｖｅｍｅｎｔ               ｐｒｏｃｅｓｓ               (Ｍａｎａｇｅ               Ｓｍａｒｔｅｒ,               2008).
                   Ｂｌａｃｋ               &               Ｄｅｃｋｅｒｓ               ｔａｒｇｅｔ               ｍａｒｋｅｔ               ｎｉｃｈｅ               ｉｎｃｌｕｄｅｓ               ｄｏ-ｉｔ-ｙｏｕｒｓｅｌｆ               ｐｏｗｅｒ               ｔｏｏｌｓ               ａｓ               ｗｅｌｌ               ａｓ               ｃｏｒｐｏｒａｔｅ               ｓｏｌｕｔｉｏｎｓ.

    Ｇａｒｄｅｎ               ｔｏｏｌｓ,               ｈｏｍｅ               ａｐｐｌｉａｎｃｅｓ,               ｃｌｅａｎｉｎｇ               ｔｏｏｌｓ               ａｎｄ               ｏｔｈｅｒ               ｅｓｓｅｎｔｉａｌｓ               ｆｏｒ               ｍａｉｎｔａｉｎｉｎｇ               ｐｒｏｐｅｒｔｉｅｓ               ｂｏｔｈ               ｒｅｓｉｄｅｎｔｉａｌ               ａｎｄ               ｂｕｓｉｎｅｓｓ               ｒｅｌａｔｅｄ.

    Ｔｏ               ｆｕｒｔｈｅｒ               ｅｘｔｅｎｄ               ｔｈｅｉｒ               ｒｅａｃｈ,               ｔｈｅｙ'ｖｅ               ｐｒｏｄｕｃｅｄ               ａ               ｌｉｎｅ               ｏｆ               ｂｏｏｋｓ               ｔｏ               ｈｅｌｐ               ｔｈｅ               ｃｏｎｓｕｍｅｒ               ｒｅｓｅａｒｃｈ               ａｎｄ               ａｃｃｏｍｐｌｉｓｈ               ｗｈａｔｅｖｅｒ               ｈｏｍｅ               ｒｅｐａｉｒｓ               ｔｈｅｙ               ａｒｅ               ｌｏｏｋｉｎｇ               ｔｏ               ｃｏｍｐｌｅｔｅ.

    Ａｎ               ｅｓｔｉｍａｔｅｄ               ｇｕｅｓｓ               ａｆｔｅｒ               ｒｅｖｉｅｗｉｎｇ               ｔｈｅ               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｗｅｂｓｉｔｅ               ｉｓ               ｔｈａｔ               ｔｈｅｉｒ               ｐｒｉｍａｒｙ               ｆｏｃｕｓ               ｉｓ               ｏｎ               ｄｏｍｅｓｔｉｃ               ａｎｄ               ｆａｍｉｌｙ               ｃｏｎｓｕｍｅｒｓ               ｌｏｏｋｉｎｇ               ｔｏ               ｉｎｉｔｉａｔｅ               ａｎｄ               ｃｏｍｐｌｅｔｅ               ｐｒｏｊｅｃｔｓ               ｏｎ               ｔｈｅｉｒ               ｏｗｎ               (Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ,               2008).
                   Ｎｏｗ               ｔｈａｔ               ｗｅ'ｖｅ               ｉｄｅｎｔｉｆｉｅｄ               ｔｈｅｉｒ               ｆｏｃｕｓ,               ｗｈａｔ               ｐｏｉｎｔｓ               ｕｒｇｅ               ｔｈｅ               ｃｕｓｔｏｍｅｒ               ｔｏ               ｐｕｒｃｈａｓｅ               ｔｈｅ               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｐｒｏｄｕｃｔ               ｏｖｅｒ               ｔｈｅ               ｃｏｍｐｅｔｉｔｏｒ?

    Ｆｉｒｓｔ,               ｔｈｅｙ'ｖｅ               ｍａｄｅ               ｔｈｅ               ｐｒｏｄｕｃｔ               ａｖａｉｌａｂｌｅ               ａｔ               ａ               ｗｉｄｅ               ｖａｒｉｅｔｙ               ｏｆ               ｌｏｃａｔｉｏｎｓ               ｓｕｃｈ               ａｓ               Ｔａｒｇｅｔ,               Ｌｏｗｅｓ,               ｓｐｅｃｉａｌｔｙ               ｃａｔｅｒｉｎｇ               ｓｔｏｒｅｓ,               ａｎｄ               ｔｈｅ               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｗｅｂｓｉｔｅ.

    Ｅｍｐｌｏｙｅｅｓ               ｏｆ               ｔｈｅｉｒ               ｃｏｒｐｏｒａｔｉｏｎ               ａｒｅ               ａ               ｄｉｖｅｒｓｅ               ｇｒｏｕｐ               ｏｆ               ｉｎｄｉｖｉｄｕａｌｓ               ｗｈｏ               ｕｓｅ               ｔｈｅｉｒ               ｄｉｆｆｅｒｅｎｃｅｓ               ｔｏ               ｄｒａｗ               ｃｒｅａｔｉｖｉｔｙ               ａｎｄ               ｄｙｎａｍｉｃ               ｐｒｏｄｕｃｔ               ｂｒｅａｋｔｈｒｏｕｇｈｓ               (Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ,               2008).

    Ｆｉｎａｌｌｙ,               Ｂｌａｃｋ               ａｎｄ               Ｄｅｃｋｅｒ               ｅｘｅｃｕｔｉｖｅｓ               ｈａｖｅ               ａｎａｌｙｚｅｄ               ｔｈｅ               ｅｘｔｅｒｎａｌ               ｍａｃｒｏ               ａｎｄ               ｍｉｃｒｏ               ｇｌｏｂａｌ               ｍａｒｋｅｔ               ｔｈａｔ               ｓｈａｐｅｓ               ｔｈｅｉｒ               ｂｕｓｉｎｅｓｓ               ｏｐｅｒａｔｉｏｎｓ.

    Ｔｈｅｙ               ｌｏｏｋｅｄ               ａｔ               ｍａｃｒｏｅｃｏｎｏｍｉｃｓ,               ｄｅｍｏｇｒａｐｈｉｃｓ,               ｔｅｃｈｎｏｌｏｇｉｃａｌ,               ａｎｄ               ｃｏｍｐｅｔｉｔｉｖｅ               ｓｈｉｆｔｓ               ｔｏ               ｕｎｄｅｒｓｔａｎｄ               ｗｈｅｒｅ               ｔｈｅ               ｃｏｍｐａｎｙ               ｗａｓ               ｄｅｆｅｎｓｉｖｅ               ｒａｔｈｅｒ               ｔｈａｎ               ｒｅａｃｔｉｖｅ               ａｎｄ               ｃｈａｎｇｅｄ               ｔｈｅｉｒ               ａｐｐｒｏａｃｈ               ｔｏ               ｃｒｅａｔｅ               ｐｒｏｄｕｃｔｉｖｉｔｙ.

    Ｔｈｉｓ               ｉｎｇｅｎｕｉｔｙ               ａｌｌｏｗｅｄ               ｔｈｅ               ｃｏｍｐａｎｙ               ｔｏ               ｔｕｒｎ               ｔｈｅｉｒ               ｂｕｓｉｎｅｓｓ               ａｒｏｕｎｄ               ｂｙ               ｒｅｓｐｅｃｔｉｎｇ               ｒｅｇｕｌａｔｏｒｙ               ｒｅｑｕｉｒｅｍｅｎｔｓ               ａｎｄ               ｔｕｒｎｉｎｇ               ｔｈｅｍ               ｉｎｔｏ               ｐｒｏｄｕｃｔｓ               ｔｈａｔ               ｒｅｄｅｆｉｎｅｄ               ｃｏｓｔ               ａｎｄ               ｐｅｒｆｏｒｍａｎｃｅ               ｉｎ               ｅｖｅｒｙ               ｃａｔｅｇｏｒｙ               (Ｇｏｄｗａｒｄ               &               Ｄｅｃｋ,               2008).
                   Ｍａｋｉｔａ               
                   Ｍａｋｉｔａ               Ｃｏｒｐｏｒａｔｉｏｎ               ｉｓ               ａ               Ｊａｐａｎｅｓｅ               ｂｕｓｉｎｅｓｓ               ｈｅａｄｑｕａｒｔｅｒｅｄ               ｉｎ               Ａｎｊｏ,               Ｊａｐａｎ               ｗｉｔｈ               ａｂｏｕｔ               8,000               ｅｍｐｌｏｙｅｅｓ               ｗｏｒｌｄｗｉｄｅ.

    Ｉｔ               ｗａｓ               ｆｉｒｓｔ               ｉｎｃｏｒｐｏｒａｔｅｄ               ｉｎ               1938               ａｆｔｅｒ               ｉｔｓ               ｂｅｇｉｎｎｉｎｇｓ               ａｓ               ａ               ｒｅｐａｉｒ               ｓｈｏｐ               ｍｏｒｅ               ｔｈａｎ               20               ｙｅａｒｓ               ｐｒｉｏｒ.

    Ｉｎ               1980,               ｔｈｅ               ｃｏｍｐａｎｙ               ｍａｄｅ               ｉｔｓ'               ｆｉｒｓｔ               ｏｖｅｒｓｅａｓ               ｖｅｎｔｕｒｅ               ｉｎｔｏ               Ｃａｎａｄａ.

    Ａ               ｄｅｃａｄｅ               ｌａｔｅｒ,               ｔｈｅｙ               ｅｘｐａｎｄｅｄ               ａｇａｉｎ;               ｔｈｉｓ               ｔｉｍｅ               ｉｎｔｏ               Ｃｈｉｎａ.

    Ｔｏｄａｙ,               Ｍａｋｉｔａ               ｉｓ               ｅｓｔｉｍａｔｅｄ               ｔｏ               ｍａｋｅ               ａｂｏｕｔ               1.38               ｍｉｌｌｉｏｎ               ｉｎ               ｐｒｏｆｉｔｓ               ｅａｃｈ               ｙｅａｒ.

    Ｔｈｅｙ               ｓｅｌｌ               350               ｄｉｆｆｅｒｅｎｔ               ｋｉｎｄｓ               ｏｆ               ｐｒｏｄｕｃｔｓ               ｉｎｃｌｕｄｉｎｇ               ｖａｃｕｕｍｓ,               ｂｒｕｓｈ               ｃｕｔｔｅｒｓ,               ｃｈａｉｎ               ｓａｗｓ,               ｂｌｏｗｅｒｓ               ａｎｄ               ｇｅｎｅｒａｔｏｒｓ               (Ｆｕｎｄｉｎｇ               Ｕｎｉｖｅｒｓｅ,               ｎ.ｄ.).
                   Ｔｈｅ               ｍａｎａｇｅｍｅｎｔ               ｓｔｒｕｃｔｕｒｅ               ｏｆ               Ｍａｋｉｔａ               Ｃｏｒｐｏｒａｔｉｏｎ               ｉｓ               ｏｎｅ               ｏｆ               ｔｈｅ               ｍｏｓｔ               ｉｎｔｒｉｃａｔｅ               ａｎｄ               ｄｅｔａｉｌｅｄ               ｏｆ               ｔｈｅ               ｔｈｒｅｅ               ｗｅ               ａｒｅ               ｄｉｓｃｕｓｓｉｎｇ               ｔｏｄａｙ.

    Ｔｈｅ               Ｂｏａｒｄ               ｏｆ               Ｄｉｒｅｃｔｏｒｓ               ｉｓ               ａｔ               ｔｈｅ               ｔｏｐ               ｏｆ               ｔｈｅ               ｍａｎａｇｅｍｅｎｔ               ｃｈａｉｎ               ｗｉｔｈ               ａ               Ｂｏａｒｄ               ｏｆ               Ａｕｄｉｔｏｒｓ.

    Ｔｈｅ               Ｐｒｅｓｉｄｅｎｔ               ｉｓ               ｎｅｘｔ               ｉｎ               ｔｈｅ               ｃｈａｉｎ               ｏｆ               ｃｏｍｍａｎｄ               ａｎｄ               ｈｅ               ｏｖｅｒｓｅａ               ｅａｃｈ               ｏｆ               ｔｈｅ               7-9               ｄｅｐａｒｔｍｅｎｔｓ               ｂｅｎｅａｔｈ.

    Ｉｎｔｅｒｎａｔｉｏｎａｌ               ａｎｄ               Ｄｏｍｅｓｔｉｃ               ｓａｌｅｓ               ａｒｅ               ｓｅｐａｒａｔｅ               ｄｅｐａｒｔｍｅｎｔｓ.

    Ｔｈｅ               ｐｒｏｄｕｃｔｉｏｎ               ｈｅａｄｑｕａｒｔｅｒｓ               ｃｏｎｔａｉｎｓ               ｔｈｅ               ｅｎｇｉｎｅｅｒｉｎｇ,               ｃｏｎｔｒｏｌ               ａｎｄ               ｍａｉｎｔｅｎａｎｃｅ               ｄｅｐａｒｔｍｅｎｔ.

    Ａｃｃｏｕｎｔｉｎｇ,               ｐｅｒｓｏｎｎｅｌ               ａｎｄ               ｈｕｍａｎ               ｒｅｓｏｕｒｃｅｓ               ａｒｅ               ｈｅｌｄ               ｉｎ               ｔｈｅ               Ａｄｍｉｎｉｓｔｒａｔｉｏｎ               ｄｅｐａｒｔｍｅｎｔ.

    Ｑｕａｌｉｔｙ               Ｍａｎａｇｅｍｅｎｔ               ｉｓ               ｈｅａｄｑｕａｒｔｅｒｅｄ               ｂｙ               ａｎｏｔｈｅｒ               ｓｅｐａｒａｔｅ               ｄｅｐａｒｔｍｅｎｔ               ｗｈｅｒｅ               ｑｕａｌｉｔｙ               ａｓｓｕｒａｎｃｅ               ａｎｄ               ｍａｎａｇｅｍｅｎｔ               ｃａｎ               ｂｅ               ｔｒａｃｋｅｄ               (Ｍａｋｉｔａ,               2006).
                   Ａｉｍｅｄ               ｔｏｗａｒｄｓ               ｔｈｅ               ｄｏ-ｉｔ-ｙｏｕｒｓｅｌｆ               ｍａｒｋｅｔ,               Ｍａｋｉｔａ               ｐｏｗｅｒ               ｔｏｏｌｓ               ｃｏｍｅ               ｉｎ               ｔｈｅｉｒ               ｓｉｇｎａｔｕｒｅ               ｔｕｒｑｕｏｉｓｅ               ｃｏｌｏｒ.

    Ｆｒｏｍ               1990               ｔｏ               1992,               Ｍａｋｉｔａ               ｔｏｏｌｓ               ｗｅｒｅ               ｔｈｅ               ｎｕｍｂｅｒ               ｏｎｅ               ｐｒｏｄｕｃｅｒ               ｉｎ               ｔｈｅ               ｐｏｗｅｒ               ｔｏｏｌｓ               ｐｒｏｄｕｃｔｉｏｎ               ｓｅｇｍｅｎｔ.

    Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ               ｒｅｃｌａｉｍｅｄ               ｔｈｅ               ｍａｒｋｅｔ               ｗｉｔｈ               ｔｈｅｉｒ               ＤｅＷａｌｔ               ｂｒａｎｄ.

    Ｔｈｅｉｒ               ｆｏｃｕｓ               ｓｈｉｆｔｅｄ               ｉｎ               ｔｈｅ               ｍｉｄ-90'ｓ               ｔｏｗａｒｄｓ               ｓｔｒｅａｍｌｉｎｉｎｇ               ｅｒｇｏｎｏｍｉｃｓ               ｆｏｒ               ｌｉｖｉｎｇ               ｃｏｎｄｉｔｉｏｎｓ.

    Ｔｈｅｙ               ｈａｄ               ｍｏｒｅ               ｔｈａｎ               150               ｐａｔｅｎｔｓ               ｗｏｒｌｄｗｉｄｅ               ａｎｄ               ｈｕｎｄｒｅｄｓ               ｍｏｒｅ               ｗｅｒｅ               ｐｅｎｄｉｎｇ               ｆｏｒ               ａｐｐｌｉａｎｃｅｓ               ｓｕｃｈ               ａｓ               ａｕｔｏｍａｔｉｃ               ｃｕｒｔａｉｎ               ｏｐｅｎｅｒｓ               ａｎｄ               ｉｔｅｍｓ               ｆｏｒ               ｄｕｓｔ,               ｓｏｕｎｄ,               ａｎｄ               ｖｉｂｒａｔｉｏｎ               ｃｏｎｔｒｏｌ.

    Ｔｈｅｙ               ａｌｓｏ               ｒｅｖｏｌｕｔｉｏｎｉｚｅｄ               ｂａｔｔｅｒｙ-ｐｏｗｅｒｅｄ               ｔｏｏｌｓ               ｔｈａｔ               ｗｅｒｅ               ｒｅｃｈａｒｇｅａｂｌｅ               ｓｕｃｈ               ａｓ               ｅｌｅｃｔｒｉｃ               ｌａｗｎｍｏｗｅｒｓ               ａｎｄ               ｃｏｒｄｌｅｓｓ               ｖａｃｕｕｍｓ               (Ｆｕｎｄｉｎｇ               Ｕｎｉｖｅｒｓｅ,               ｎ.ｄ.).
                   Ｍａｋｉｔａ'ｓ               ｃｕｒｒｅｎｔ               ｆｏｃｕｓ               ｉｎ               ｔｈｅ               Ｕ.Ｓ.

    ｉｓ               ａｉｍｅｄ               ｔｏｗａｒｄｓ               ｉｎｄｕｓｔｒｉａｌ               ｐｏｗｅｒ               ｔｏｏｌｓ.

    Ｔｈｅｉｒ               ｐｒｏｄｕｃｔｓ               ａｒｅ               ｓｐｅｃｉｆｉｃ               ｔｏ               ｈｅａｖｙ-ｄｕｔｙ               ｐｏｗｅｒ               ｔｏｏｌｓ               ａｎｄ               ｈａｒｄｗａｒｅ               ｌｉｋｅ               ｓａｗｓ,               ｇｒｉｎｄｅｒｓ,               ｆｌｏｏｒ               ｐｏｌｉｓｈｅｒｓ,               ａｎｄ               ｓａｎｄｅｒｓ.

    Ｕｎｌｉｋｅ               Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ,               ｔｈｅｙ               ｄｏ               ｎｏｔ               ｓｅｌｌ               ｈｏｕｓｅｈｏｌｄ               ａｐｐｌｉａｎｃｅｓ               ａｎｄ               ｃａｎｎｏｔ               ｂｅ               ｆｏｕｎｄ               ｉｎ               ｍｕｌｔｉｆｕｎｃｔｉｏｎａｌ               ｓｔｏｒｅｓ               ｌｉｋｅ               Ｔａｒｇｅｔ.

    Ｔｈｅ               ｓａｌｅ               ｏｆ               Ｍａｋｉｔａ               ｐｒｏｄｕｃｔｓ               ｉｓ               ｌｉｍｉｔｅｄ               ｔｏ               ｓｐｅｃｉａｌｔｙ               ｓｔｏｒｅｓ               ｔｈａｔ               ｓｐｅｃｉｆｉｃａｌｌｙ               ｓｅｌｌ               ｔｏｏｌｓ               ａｎｄ               ｈｏｍｅ               ｉｍｐｒｏｖｅｍｅｎｔ               ｓｕｐｐｌｉｅｓ.

    Ｔｈｅｉｒ               ｓｌｏｇａｎ               "Ｆｏｒ               ｔｈｅ               Ｐｒｏｆｅｓｓｉｏｎａｌ"               ｉｓ               ｔｈｅ               ｅｘｃｌａｍａｔｉｏｎ               ｐｏｉｎｔ               ｔｏ               ｔｈｉｓ               ｃｌａｉｍ               ｏｆ               ｓｕｐｐｌｙｉｎｇ               ｐｒｏｄｕｃｔｓ               ｔｈａｔ               ｍｅｅｔ               ｔｈｅ               ｎｅｅｄｓ               ｏｆ               ｔｈｏｓｅ               ｔａｋｉｎｇ               ｏｎ               ｈｅａｖｙ-ｄｕｔｙ               ｔａｓｋｓ               (Ｍａｋｉｔａ,               2008).
                   Ｂｏｓｃｈ               
                   Ｂｏｓｃｈ               ｉｓ               ａ               Ｇｅｒｍａｎ               ｏｒｉｇｉｎａｔｅｄ               ｂｕｓｉｎｅｓｓ               ｔｈａｔ               ｉｓ               ｆｒｅｑｕｅｎｔｌｙ               ａｓｓｏｃｉａｔｅｄ               ｗｉｔｈ               ｉｔｓ               ａｕｔｏｍｏｔｉｖｅ               ｅｑｕｉｐｍｅｎｔ               ａｎｄ               ｐｒｏｄｕｃｔｉｏｎ.

    Ｔｈｅ               ｃｏｍｐａｎｙ               ｐｒｏｄｕｃｅｓ               ＡＢＳ,               ｂｒａｋｅｓ,               ｆｕｅｌ               ａｎｄ               ｄｉｅｓｅｌ               ｉｎｊｅｃｔｏｒ               ｓｙｓｔｅｍｓ               ａｓ               ｗｅｌｌ               ａｓ               ｓｅｐａｒａｔｅ               ｂｕｓｉｎｅｓｓ               ｄｅｐａｒｔｍｅｎｔｓ               ｔｈａｔ               ｐｒｏｄｕｃｅ               ｐｏｗｅｒ               ｔｏｏｌｓ,               ｓｅｃｕｒｉｔｙ               ｓｙｓｔｅｍｓ,               ａｎｄ               ｈｏｕｓｅｈｏｌｄ               ａｐｐｌｉａｎｃｅｓ.

    Ｔｈｅ               ｃｏｍｐａｎｙ               ｅｍｐｌｏｙｓ               ａｂｏｕｔ               223,000               ｅｍｐｌｏｙｅｅｓ               (Ｇｌｏｂａｌ               Ｓｏｕｒｃｅｓ,               2008)               ａｎｄ               ｓｕｐｐｏｒｔｓ               ｈｅａｌｔｈｙ               ｒｅｖｅｎｕｅ               ｗｈｉｃｈ               ｃｏｎｔｉｎｕｅｓ               ｔｏ               ｇｒｏｗ               ｆｒｏｍ               36.3               ｍｉｌｌｉｏｎ               ｉｎ               2003               ｔｏ               46.3               ｍｉｌｌｉｏｎ               ｉｎ               2007.

    Ｂｏｓｃｈ               ｃｏｎｄｕｃｔｓ               65%               ｏｆ               ｉｔｓ               ｂｕｓｉｎｅｓｓ               ｉｎ               Ｅｕｒｏｐｅ,               18%               ｉｎ               Ａｍｅｒｉｃａ,               ａｎｄ               17%               ｉｎ               ｔｈｅ               Ａｓｉａ-Ｐａｃｉｆｉｃ               ｒｅｇｉｏｎ.

    Ｗｉｔｈ               ｏｖｅｒ               290               ｐｒｏｄｕｃｔｉｏｎ               ｆａｃｉｌｉｔｉｅｓ,               ｉｔｓ               ｒｅａｃｈ               ｓｔｒｅｔｃｈｅｓ               ｏｖｅｒ               50               ｃｏｕｎｔｒｉｅｓ               ｔｈｒｏｕｇｈ               ｓｕｂｓｉｄｉａｒｉｅｓ               (Ｂｏｓｃｈ,               2008).
                   Ｔｈｅ               Ｂｏｓｃｈ               ｈｉｓｔｏｒｙ               ｉｓ               ｐｒｉｄｅｄ               ｏｎ               ｔｅｃｈｎｏｌｏｇｉｃａｌ               ａｄｖａｎｃｅｓ               ｍａｄｅ               ｂｙ               ｐｉｏｎｅｅｒｓ               ｅｍｐｌｏｙｅｄ               ｂｙ               ｔｈｅｉｒ               ｃｏｍｐａｎｙ.

    Ｉｎ               1932,               Ｂｏｓｃｈ               ｐｒｏｄｕｃｅｄ               ｔｈｅ               ｆｉｒｓｔ               ｅｌｅｃｔｒｉｃ               ｒｏｔａｒｙ               ｈａｍｍｅｒ.

    1946               ｓａｗ               ｔｈｅ               ｆｉｒｓｔ               ｊｉｇ               ｓａｗ               ｗｈｅｎ               ａ               Ｂｏｓｃｈ               ｅｍｐｌｏｙｅｅ               ｉｎｓｔａｌｌｅｄ               ａ               ｂｌａｄｅ               ｏｎ               ｈｉｓ               ｗｉｆｅ'ｓ               ｓｅｗｉｎｇ               ｍａｃｈｉｎｅ.

    Ｔｈｅ               ｃｏｍｐａｎｙ               ｃｏｎｔｉｎｕｅｓ               ｔｏ               ｍａｋｅ               ｔｈｅｓｅ               ｌｅａｐｓ               ａｎｄ               ｂｏｕｎｄｓ               ｗｉｔｈｉｎ               ｔｈｅｉｒ               ｐｏｗｅｒ               ｔｏｏｌ               ｄｉｖｉｓｉｏｎ.

    Ｉｎ               2006,               Ｂｏｓｃｈ               ｉｎｔｒｏｄｕｃｅｄ               ｔｈｅ               ｓｍａｌｌｅｓｔ               ａｎｄ               ｍｏｓｔ               ｐｏｗｅｒｆｕｌ               ｃｏｍｐａｃｔ               ｔｏｏｌｓ.

    Ｔｈｅ               ｒｅｓｅａｒｃｈ               ａｎｄ               ｄｅｖｅｌｏｐｍｅｎｔ               ｆｏｒ               ａｌｌ               ｔｏｏｌｓ               ｃｒｅａｔｅｄ               ｂｙ               Ｂｏｓｃｈ               ｉｓ               ｃｅｎｔｅｒｅｄ               ａｒｏｕｎｄ               ｌｏｗ               ｖｉｂｒａｔｉｏｎ,               ｍｉｎｉｍｕｍ               ｎｏｉｓｅ               ｌｅｖｅｌｓ,               ｐｒｅｃｉｓｉｏｎ,               ｄｕｓｔ               ｅｘｔｒａｃｔｉｏｎ/ｅｎｔｒａｐｍｅｎｔ,               ａｎｄ               ｓｉｍｐｌｅ               ｅａｓｙ               ｔｏ               ｃｈａｎｇｅ               ａｃｃｅｓｓｏｒｉｅｓ.

    Ｔｈｅｉｒ               ｐａｔｅｎｔｅｄ               Ａｉｒｓｗｅｅｐ               ｄｅｓｉｇｎ               ｆｏｃｕｓｅｓ               ｏｎ               ｋｅｅｐｉｎｇ               ｔｈｅ               ｗｏｒｋｐｌａｃｅ               ａｓ               ｃｌｅａｎ               ａｓ               ｐｏｓｓｉｂｌｅ               ｗｉｔｈ               ｉｎｓｔａｌｌｅｄ               ｃａｎｉｓｔｅｒｓ,               ｈｏｏｄｓ,               ａｎｄ               ｄｕｓｔ               ｐｏｒｔｓ               ｆｏｒ               ｃｏｌｌｅｃｔｉｏｎ               ａｎｄ               ｅａｓｙ               ｃｌｅａｎ               ｕｐ.

    (Ｂｏｓｃｈ               Ｔｏｏｌｓ,               2008).
                   Ａｎｏｔｈｅｒ               ｆｏｃｕｓ               ｆｏｒ               ｔｈｅ               Ｇｅｒｍａｎ               ｐｏｗｅｒ               ｔｏｏｌ               ｐｒｏｄｕｃｅｒ               ｉｓ               ｔｈｅ               ｓｔｕｄｙ               ｏｆ               ｅｒｇｏｎｏｍｉｃ               ｐｒｉｎｃｉｐｌｅｓ               ａｎｄ               ｔｈｅｉｒ               ｈａｎｄ-ｈｅｌｐ               ｐｏｗｅｒ               ｔｏｏｌｓ.

    Ｔｈｅｒｅ               ａｒｅ               ｔｈｒｅｅ               ｍａｉｎ               ｆｏｃａｌ               ｐｏｉｎｔｓ               ｔｏ               ｔｈｉｓ               ｓｔｕｄｙ:               ｇｒｉｐ,               ｎｏｉｓｅ,               ａｎｄ               ｌｏｃａｔｉｏｎ               ｏｆ               ｃｏｎｔｒｏｌｓ.

    Ｔｈｅ               ｇｒｉｐｐｉｎｇ               ｓｕｒｆａｃｅ               ｉｓ               ｄｅｓｉｇｎｅｄ               ｔｏ               ｂｅ               ｃｏｍｆｏｒｔａｂｌｅ               ａｎｄ               ｔｏ               ｄｉｓｔｒｉｂｕｔｅ               ｔｈｅ               ｗｅｉｇｈｔ               ｉｎ               ｔｈｅ               ｈａｎｄ               ａｓ               ｅａｓｉｌｙ               ａｓ               ｐｏｓｓｉｂｌｅ.

    Ｃｏｏｌｉｎｇ               ｆａｎｓ               ａｎｄ               ａｉｒ               ｄｉｓｃｈａｒｇｅ               ｏｕｔｌｅｔｓ               ｍｉｎｉｍｉｚｅ               ｓｏｕｎｄ               ｗａｖｅｓ               ａｎｄ               ｋｅｅｐ               ｔｈｅ               ｐｉｔｃｈ               ｏｆ               ｔｈｅ               ｔｏｏｌ               ｄｏｗｎ               ｔｏ               ａ               ｍｏｒｅ               ｔｏｌｅｒａｎｔ               ｌｅｖｅｌ.

    Ｆｉｎａｌｌｙ,               Ｂｏｓｃｈ               ｃｒｅａｔｅｓ               ｔｏｏｌｓ               ｓｏ               ｂｅ               ｕｓｅｄ               ｂｙ               ｒｉｇｈｔ               ａｎｄ               ｌｅｆｔ               ｈａｎｄ               ｕｓｅｒｓ.

    Ｔｈｅ               ｋｎｏｂｓ               ａｎｄ               ｃｏｎｔｒｏｌｓ               ａｒｅ               ｅａｓｉｌｙ               ｏｐｅｒａｂｌｅ               ａｎｄ               ｗｉｔｈｉｎ               ｒｅａｃｈ               ｆｏｒ               ａｎｙ               ｕｓｅｒ               (Ｂｏｓｃｈ               Ｔｏｏｌｓ,               2008).

    Ｔｈｉｓ               ａｄｄｅｄ               ｒｅｓｅａｒｃｈ               ｓｈｏｗｓ               ｔｈａｔ               ｔｈｅ               Ｂｏｓｃｈ               Ｃｏｒｐｏｒａｔｉｏｎ               ｉｓ               ｔｈｉｎｋｉｎｇ               ｏｕｔｓｉｄｅ               ｔｈｅ               ｂｏｘ               ｗｈｅｎ               ｔｒｙｉｎｇ               ｔｏ               ｒｅａｃｈ               ｔｈｅｉｒ               ｃｕｓｔｏｍｅｒｓ.

    Ｔｈｅｙ               ａｒｅ               ｌｉｓｔｅｎｉｎｇ               ｔｏ               ｗｈａｔ               ｔｈｅ               ｍａｒｋｅｔ               ｉｓ               ｓａｙｉｎｇ               ａｎｄ               ｒｅｓｐｏｎｄｉｎｇ               ｂｙ               ａｎｓｗｅｒｉｎｇ               ｔｈｅ               ｎｅｅｄ               ａｎｄ               ｂｅｉｎｇ               ｍｉｎｄｆｕｌ               ｏｆ               ｔｈｅ               ｃｌｉｅｎｔ.
                   Ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｓｌｏｇａｎ               "ｉｎｖｅｎｔｅｄ               ｆｏｒ               ｌｉｆｅ"               ｄｅｍｏｎｓｔｒａｔｅｓ               ｔｈｅ               ｃｏｍｐａｎｙｓ'               ｄｅｄｉｃａｔｉｏｎ               ｔｏ               ｉｎｎｏｖａｔｉｖｅ               ｐｒｏｄｕｃｔｓ               ａｎｄ               ｉｍｐｒｏｖｅｍｅｎｔｓ               ｆｏｒ               ａ               ｐｒｏｆｅｓｓｉｏｎａｌ               ａｎｄ               ｃｏｍｆｏｒｔａｂｌｅ               ｌｉｆｅｓｔｙｌｅ.

    Ａｕｔｏｍｏｔｉｖｅ               Ｔｅｃｈｎｏｌｏｇｙ               ｓｅｅｍｓ               ｔｏ               ｂｅ               ｔｈｅ               ｃｏｍｐａｎｙｓ'               ｌａｒｇｅｓｔ               ｆｏｃｕｓ               ａｎｄ               ｍｏｎｅｙｍａｋｅｒ.

    Ｗｈｉｌｅ               ｉｎ               ｔｈｅ               Ｕ.Ｓ.

    ｔｈｅｒｅ               ａｒｅ               ｓｅｖｅｒａｌ               ｈｕｎｄｒｅｄ               Ｂｏｓｃｈ               Ｓｅｒｖｉｃｅ               Ｃｅｎｔｅｒｓ,               ａ               ｈｅａｖｙ               ｄｉｓｔｒｉｂｕｔｉｏｎ               ｏｆ               Ｂｏｓｃｈ               ｐａｒｔｓ               ｆｏｒ               ｍａｉｎｔｅｎａｎｃｅ               ａｎｄ               ｉｍｐｒｏｖｅｍｅｎｔ.

    Ａｓ               ｆａｒ               ａｓ               ｄｉｓｔｒｉｂｕｔｉｏｎ               ｆｏｒ               ｐｏｗｅｒ               ｔｏｏｌｓ               ｉｓ               ｃｏｎｃｅｒｎｅｄ,               Ｂｏｓｃｈ               ｏｐｅｒａｔｅｓ               ｕｎｄｅｒ               ｓｉｍｉｌａｒ               ｇｕｉｄｅｌｉｎｅｓ               ａｓ               Ｍａｋｉｔａ.

    Ｂｅｃａｕｓｅ               ｔｈｅｙ               ａｒｅ               ｉｎｔｅｒｎａｔｉｏｎａｌｌｙ               ｏｗｎｅｄ,               ｔｈｅ               ｐｒｏｄｕｃｔｓ               ａｒｅ               ｄｉｓｔｒｉｂｕｔｅｄ               ｔｈｒｏｕｇｈ               ｓｅｌｅｃｔ               ｓｐｅｃｉａｌｔｙ               ｓｔｏｒｅｓ               ｓｕｃｈ               ａｓ               Ｌｏｗｅｓ               ａｎｄ               Ｈｏｍｅ               Ｄｅｐｏｔ.

    Ｈｅａｖｙ               ｄｕｔｙ               ｔｏｏｌｓ               ｄｅｓｉｇｎｅｄ               ｆｏｒ               ｓｅｒｉｏｕｓ               ｒｅｐａｉｒｓ               (Ｂｏｓｃｈ,               2008).
                   Ｒｅｆｅｒｅｎｃｅｓ:
                   Ｂｌａｃｋ               &               Ｄｅｃｋｅｒ.

    (2008)               Ｗｅｌｃｏｍｅ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               28,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｂｄｋ.ｃｏｍ/
                   Ｂｏｓｃｈ.

    (2008)               Ｂｏｓｃｈ               ｉｎ               ｆｉｇｕｒｅｓ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               29,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｂｏｓｃｈ.ｃｏｍ/ｃｏｎｔｅｎｔ/ｌａｎｇｕａｇｅ2/ｈｔｍｌ/2226.ｈｔｍ
                   Ｂｏｓｃｈ               Ｔｏｏｌｓ.

    (2008)               Ｂｏｓｃｈ               Ｉｎｎｏｖａｔｉｏｎｓ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               28,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｂｏｓｃｈｔｏｏｌｓ.ｃｏｍ/ＡｂｏｕｔＢｏｓｃｈＴｏｏｌｓ/ＢｏｓｃｈＩｎｎｏｖａｔｉｏｎｓ/Ｐａｇｅｓ/ｄｅｆａｕｌｔ.ａｓｐｘ
                   ＣＮＮ               Ｍｏｎｅｙ.

    (2006)               Ｆｏｒｔｕｎｅ               500               Ａｎｎｕａｌ               Ｒａｎｋｉｎｇｓ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               28,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｍｏｎｅｙ.ｃｎｎ.ｃｏｍ/ｍａｇａｚｉｎｅｓ/ｆｏｒｔｕｎｅ/ｆｏｒｔｕｎｅ500/ｓｎａｐｓｈｏｔｓ/1343.ｈｔｍｌ
                   Ｃｒｅｄｉｔ               Ｒｉｓｋ               Ｍｏｎｉｔｏｒ.

    (2008)               Ｔｈｅ               Ｂｌａｃｋ               ａｎｄ               Ｄｅｃｋｅｒ               Ｃｏｒｐｏｒａｔｉｏｎ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               28,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｃｒｍｚ.ｃｏｍ/Ｒｅｐｏｒｔ/ＲｅｐｏｒｔＰｒｅｖｉｅｗ.ａｓｐ?ＢｕｓｉｎｅｓｓＩｄ=2083
                   Ｆｕｎｄｉｎｇ               Ｕｎｉｖｅｒｓｅ.

    (ｎ.ｄ.)               Ｍａｋｉｔａ               Ｃｏｒｐｏｒａｔｉｏｎ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               29,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｆｕｎｄｉｎｇｕｎｉｖｅｒｓｅ.ｃｏｍ/ｃｏｍｐａｎｙ-ｈｉｓｔｏｒｉｅｓ/Ｍａｋｉｔａ-Ｃｏｒｐｏｒａｔｉｏｎ-Ｃｏｍｐａｎｙ-Ｈｉｓｔｏｒｙ.ｈｔｍｌ
                   Ｇｌｏｂａｌ               Ｓｏｕｒｃｅｓ.

    (2008)               Ｂｏｓｃｈ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               29,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｇｌｏｂａｌｓｏｕｒｃｅｓ.ｃｏｍ/ＰＥＣ/ＰＲＯＦＩＬＥＳ/ＢＯＳＣＨ.ＨＴＭ
                   Ｇｏｄｗａｒｄ,               Ｔ.

    ａｎｄ               Ｄｅｃｋ,               Ｍ.

    (2008)               Ｏｐｅｒａｔｉｏｎａｌ               Ｓｔｒａｔｅｇｙ:               Ｂｏｌｄ               Ｍｏｖｅｓ,               Ｂｒｅａｋｏｕｔ               Ｐｅｒｆｏｒｍａｎｃｅ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               30,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｐｒｔｍ.ｃｏｍ/ｓｔｒａｔｅｇｉｃｃａｔｅｇｏｒｙ.ａｓｐｘ?ｉｄ=77&ｌａｎｇｔｙｐｅ=1033
                   Ｍａｋｉｔａ.

    (2006)               Ｍａｎａｇｅｍｅｎｔ               Ｓｔｒｕｃｔｕｒｅ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               29,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｍａｋｉｔａ.ｃｏ.ｊｐ/ｇｌｏｂａｌ/ｃｏｍｐａｎｙ/ｏｒｇａｎｉｚａｔｉｏｎ.ｈｔｍｌ
                   Ｍａｎａｇｅ               Ｓｍａｒｔｅｒ.

    (2008)               Ｔｒａｉｎｉｎｇ.

    Ｒｅｔｒｉｅｖｅｄ               Ｊｕｌｙ               29,               2008,               ｆｒｏｍ               ｈｔｔｐ://ｗｗｗ.ｍａｎａｇｅｓｍａｒｔｅｒ.ｃｏｍ/ｍｓｇ/ｃｏｎｔｅｎｔ_ｄｉｓｐｌａｙ/ｔｒａｉｎｉｎｇ/ｅ3ｉｄ7384ｃ515ｂｃｃ8ｆｂｃ19ｅ4ｅ88ｂａｄｄ00932






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      11. German Cost Accounting - Blog Homepage Results

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