02TOC約束理论(瓶颈管理)八讲财务与绩效评估.doc

]GOLDRATT SATELLITE PROGRAM 高瑞特卫星节目 SESSION TWO 第二讲 FINANCE AND MEASUREMENTS 财务与绩效评估 Good evening, and to all the friends in the Americas- Good morning! 大家晚安。各位美国的朋友早安。 Finance and measurements. 财务与绩效评估。 Finance is the function in our organization that takes care of the money. 财务在我们组织里的功能是管理金钱。 They are the ones who are responsible for all the payables, they are the one who pays. 他们负责所有的应付帐款，他们是付钱的人。 They are responsible for the receivables, the one who invoice and are supposed to collect as well. 他们负责应收帐款，要开发票而且必须催收款项。 They are also in charge of all our relationships with the banks. But I am not going to talk about that aspect of the work of finance. 他们也负责维系我们与银行之间的关系，但是我不打算讨论财务那部分的功能。 What I am going to concentrate on in this session is the link between finance and measurements. 在这个讲次里，我把重点放在财务与绩效评估之间的关联。 Finance are the scorekeepers. They are responsible for judging the actions and the decisions that we do in the organization. 财务是计分员，他们负责评估我们在组织里的各项行为和决策。 And if you look into it, you will find out that actually the areas that we are looking for judgements and for help from finance to judge, to measure, are five different areas. 如果你深入探讨，会发现我们希望财务帮忙评估衡量的共有五部分。 One of them is judgement of the system as a whole. 其中之一是对系统作整体评估。 That is why finance is the one that does the profit and loss statement, the PL statement and the balance sheet. 这就是财务之所以能提供损益表和资产负债表的原因。 This is the judgement of the system as a whole. 这是对系统作整体评估。 Another thing is not just judging backwards in time like the PL is always done on the last quarter of the last year, but forward in time. 财务不只能在事后提供评估，例如损益表总是在每年的最后一季制作，而且也能在事前提供评估。 And I am talking about judging investments. 我要说的是评估各项投资。 When you are filling in an appropriation request for a new machine you have to justify it. 你在填写一部新机器的申请单时，必须评估为什么要买它。 And this usually goes through finance. 这时通常需要透过财务。 It is not that they are making the final decision, but they are the ones who say whether or not the numbers that you put are realist