1、86797107107107107,163 ComfortSea Automtive Component Company Ltd. Year 2002 Finance Budget Revenue RMB 0001234567891011122002 A Car - Passenger EURO7557558568068569061,0071,1081,1581,1581,1581,15811,681 B Car - Driver USD8388388381,0059859851,1491,1491,1491,1491,1491,14912,382 B Car - Co driver USD8
2、008008009609419411,0981,0981,0981,0981,0981,09811,827 B Car - Passenger USD1,2001,2001,2001,4401,4401,4401,6801,6801,6801,6801,6801,68018,000 Total In RMB36,36636,48438,21642,17742,72643,60050,15651,92052,99452,99453,18953,388553,726 Domestic Sales C Car - Driver RMB0000002,2006,60011,00011,00011,00
3、011,00052,800 C Car - Co driver RMB0000002,1006,30010,50010,50010,50010,50050,400 Total In RMB0000004,30012,90021,50021,50021,50021,500103,200 Sales Revenue Nominal In USD A Car - Driver4474515114865165466136747117117187257,108 A Car - Co driver4214254824574865155776356706706766836,696 A Car - Passe
4、nger6876937857467938399411,0351,0931,0931,1031,11410,920 B Car - Driver8388388381,0059859851,1491,1491,1491,1491,1491,14912,382 B Car - Co driver8008008009609419411,0981,0981,0981,0981,0981,09811,827 B Car - Passenger1,2001,2001,2001,4401,4401,4401,6801,6801,6801,6801,6801,68018,000 C Car - Driver00
5、00002667971,3291,3291,3291,3296,377 C Car - Co driver0000002547611,2681,2681,2681,2686,087 Total4,3924,4064,6155,0945,1605,2666,5777,8298,9978,9979,0209,04479,397 Sales Revenue Nominal In RMB A Car - Driver3,7013,7354,2324,0204,2724,5235,0725,5805,8885,8885,9446,00258,858 A Car - Co driver3,4863,518
6、3,9873,7874,0244,2614,7785,2565,5475,5475,6005,65455,446 A Car - Passenger5,6855,7376,5026,1766,5626,9487,7928,5729,0469,0469,1329,22090,419 B Car - Driver6,9356,9356,9358,3218,1558,1559,5149,5149,5149,5149,5149,514102,520 B Car - Co driver6,6246,6246,6247,9497,7907,7909,0889,0889,0889,0889,0889,088
7、97,929 B Car - Passenger9,9369,9369,93611,92311,92311,92313,91013,91013,91013,91013,91013,910149,040 C Car - Driver0000002,2006,60011,00011,00011,00011,00052,800 C Car - Co driver0000002,1006,30010,50010,50010,50010,50050,400 Total36,36636,48438,21642,17742,72643,60054,45664,82074,49474,49474,68974,
8、888657,411 Monthly Sales % Of Annual5.5%5.5%5.8%6.4%6.5%6.6%8.3%9.9%11.3%11.3%11.4%11.4%100.0% ComfortSea Automtive Component Company Ltd. Year 2002 Finance Budget Material Cost RMB 0001234567891011122002 Summary Total Standard Material Cost RMB21,84321,97123,02325,46225,99126,52133,21139,51145,4744
9、5,47445,67345,876400,030 Import Material In EURO EURO1,8471,8471,9362,1272,1722,2162,5412,6302,6752,6752,6752,67528,017 Import Material In USD USD4524524735225325436918479949949949948,488 Domestic Material In RMB RMB4,1964,1964,3934,8384,9365,0357,83112,13916,34816,34816,34816,348112,953 % Of Sales
10、Revenue60.1%60.2%60.2%60.4%60.8%60.8%61.0%61.0%61.0%61.0%61.2%61.3%60.8% Material Cost Variance (Manual Input)0000000000000 % Of Total Standard Material Cost0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00% Grand Total Material Cost21,84321,97123,02325,46225,99126,52133,21139,51145,4
11、7445,47445,67345,876400,030 % Of Sales Revenue60.06%60.22%60.24%60.37%60.83%60.83%60.99%60.95%61.04%61.04%61.15%61.26%60.85% Inbound Freight9209209651,0581,0811,1041,3471,5561,7431,7431,7431,74315,923 % Of Pure Material Cost4.21%4.19%4.19%4.16%4.16%4.16%4.06%3.94%3.83%3.83%3.82%3.80%3.98% Outbound F
12、reight1,5641,5731,6341,8391,8541,8852,2682,5022,7202,7202,7352,75026,045 % Of Sales4.3%4.3%4.3%4.4%4.3%4.3%4.2%3.9%3.7%3.7%3.7%3.7%4.0% Material Price Adjustment Imported Material EURO-2% Imported Material USD-3% Domestic Material RMB1% Unit Material Cost A Car - Driver Imported Material EURO10.6210
13、.4110.4110.4110.4110.4110.4110.4110.4110.4110.4110.4110.41 Imported Material USD5.965.785.785.785.785.785.785.785.785.785.785.785.78 Domestic Material RMB25.0325.2825.2825.2825.2825.2825.2825.2825.2825.2825.2825.2825.28 Total RMB154.32151.49152.21152.21152.95152.95152.95153.69153.69154.45154.45155.2
14、3156.02 A Car - Co driver Imported Material EURO10.6210.4110.4110.4110.4110.4110.4110.4110.4110.4110.4110.4110.41 Imported Material USD4.964.814.814.814.814.814.814.814.814.814.814.814.81 Domestic Material RMB25.0325.2825.2825.2825.2825.2825.2825.2825.2825.2825.2825.2825.28 Total RMB146.04143.46144.
15、18144.18144.91144.91144.91145.65145.65146.41146.41147.19147.98 ComfortSea Automtive Component Company Ltd. Year 2002 Finance Budget Material Cost RMB 0001234567891011122002 A Car - Passenger Imported Material EURO24.4023.9123.9123.9123.9123.9123.9123.9123.9123.9123.9123.9123.91 Imported Material USD
16、0.000.000.000.000.000.000.000.000.000.000.000.000.00 Domestic Material RMB47.5548.0348.0348.0348.0348.0348.0348.0348.0348.0348.0348.0348.03 Total RMB231.22228.02229.67229.67231.35231.35231.35233.06233.06234.81234.81236.59238.40 B Car - Driver Imported Material EURO11.5011.2711.2711.2711.2711.2711.27
17、11.2711.2711.2711.2711.2711.27 Imported Material USD6.506.316.316.316.316.316.316.316.316.316.316.316.31 Domestic Material RMB26.1026.3626.3626.3626.3626.3626.3626.3626.3626.3626.3626.3626.36 Total RMB166.48163.40164.18164.18164.97164.97164.97165.78165.78166.60166.60167.44168.29 B Car - Co driver Im
18、ported Material EURO11.0010.7810.7810.7810.7810.7810.7810.7810.7810.7810.7810.7810.78 Imported Material USD5.605.435.435.435.435.435.435.435.435.435.435.435.43 Domestic Material RMB26.0026.2626.2626.2626.2626.2626.2626.2626.2626.2626.2626.2626.26 Total RMB155.17152.38153.13153.13153.88153.88153.8815
19、4.66154.66155.44155.44156.24157.06 B Car - Passenger Imported Material EURO25.5024.9924.9924.9924.9924.9924.9924.9924.9924.9924.9924.9924.99 Imported Material USD0.000.000.000.000.000.000.000.000.000.000.000.000.00 Domestic Material RMB55.5056.0656.0656.0656.0656.0656.0656.0656.0656.0656.0656.0656.0
20、6 Total RMB247.45244.16245.89245.89247.65247.65247.65249.44249.44251.26251.26253.12255.01 C Car - Driver Imported Material EURO0.000.000.000.000.000.000.000.000.000.000.000.000.00 Imported Material USD4.003.883.883.883.883.883.883.883.883.883.883.883.88 Domestic Material RMB102.00103.02103.02103.021
21、03.02103.02103.02103.02103.02103.02103.02103.02103.02 Total RMB135.12135.15135.15135.15135.15135.15135.15135.15135.15135.15135.15135.15135.15 C Car - Co driver Imported Material EURO0.000.000.000.000.000.000.000.000.000.000.000.000.00 Imported Material USD3.002.912.912.912.912.912.912.912.912.912.91
22、2.912.91 Domestic Material RMB101.50102.52102.52102.52102.52102.52102.52102.52102.52102.52102.52102.52102.52 Total RMB126.34126.61126.61126.61126.61126.61126.61126.61126.61126.61126.61126.61126.61 Total Pure Material Cost - By Currency Imported Material - EURO ComfortSea Automtive Component Company
23、Ltd. Year 2002 Finance Budget Material Cost RMB 0001234567891011122002 A Car - Driver1561561771671771872082292392392392392415 A Car - Co driver1561561771671771872082292392392392392415 A Car - Passenger3593594073834074304785265505505505505548 B Car - Driver2822822823383383383943943943943943944226 B C
24、ar - Co driver2702702703233233233773773773773773774043 B Car - Passenger6256256257507507508758758758758758759371 C Car - Driver0000000000000 C Car - Co driver0000000000000 Total EURO1,8471,8471,9362,1272,1722,2162,5412,6302,6752,6752,6752,67528,017 Imported Material - USD A Car - Driver8787989298104
25、1161271331331331331341 A Car - Co driver727282778287961061111111111111116 A Car - Passenger0000000000000 B Car - Driver1581581581891891892212212212212212212364 B Car - Co driver1361361361631631631901901901901901902037 B Car - Passenger0000000000000 C Car - Driver00000039116194194194194931 C Car - Co
26、 driver0000002987146146146146698 Total USD4524524735225325436918479949949949948488 Domestic Material - RMB A Car - Driver3793794304044304555065565815815815815,864 A Car - Co driver3793794304044304555065565815815815815,865 A Car - Passenger7207208167688168649611,0571,1051,1051,1051,10511,142 B Car -
27、Driver6596596597917917919239239239239239239,885 B Car - Co driver6576576577887887889199199199199199199,848 B Car - Passenger1,4011,4011,4011,6821,6821,6821,9621,9621,9621,9621,9621,96221,021 C Car - Driver0000001,0303,0915,1515,1515,1515,15124,725 C Car - Co driver0000001,0253,0755,1265,1265,1265,12
28、624,604 Total RMB4,1964,1964,3934,8384,9365,0357,83112,13916,34816,34816,34816,348112,953 ComfortSea Automtive Component Company Ltd. Year 2002 Finance Budget Material Cost RMB 0001234567891011122002 Total Pure Material Cost By Product A Car - Driver Imported Material EURO156156177167177187208229239
29、2392392392,415 Imported Material USD87879892981041161271331331331331,341 Domestic Material RMB3793794304044304555065565815815815815,864 Total Nominal Cost RMB2,2722,2832,5882,4472,6002,7533,0743,3813,5523,5523,5703,58835,662 % OF Sales Revenue61.41%61.14%61.14%60.87%60.87%60.87%60.60%60.60%60.33%60.
30、33%60.06%59.79%60.59% A Car - Co driver Imported Material EURO1561561771671771872082292392392392392,415 Imported Material USD727282778287961061111111111111,116 Domestic Material RMB3793794304044304555065565815815815815,865 Total Nominal Cost RMB2,1522,1632,4512,3192,4632,6082,9133,2043,3683,3683,385
31、3,40333,797 % OF Sales Revenue61.73%61.47%61.47%61.22%61.22%61.22%60.96%60.96%60.71%60.71%60.45%60.20%60.96% A Car - Passenger Imported Material EURO3593594073834074304785265505505505505,548 Imported Material USD0000000000000 Domestic Material RMB7207208167688168649611,0571,1051,1051,1051,10511,142
32、Total Nominal Cost RMB3,4203,4453,9043,7023,9334,1644,6615,1275,4015,4015,4425,48354,083 % OF Sales Revenue60.16%60.05%60.05%59.93%59.93%59.93%59.82%59.82%59.70%59.70%59.59%59.47%59.81% B Car - Driver Imported Material EURO2822822823383383383943943943943943944,226 Imported Material USD15815815818918
33、91892212212212212212212,364 Domestic Material RMB6596596597917917919239239239239239239,885 Total Nominal Cost RMB4,0854,1044,1044,9494,9494,9495,8025,8025,8315,8315,8605,89062,158 % OF Sales Revenue58.91%59.19%59.19%59.47%60.69%60.69%60.99%60.99%61.29%61.29%61.60%61.91%60.63% B Car - Co driver Impor
34、ted Material EURO2702702703233233233773773773773773774,043 Imported Material USD1361361361631631631901901901901901902,037 Domestic Material RMB6576576577887887889199199199199199199,848 Total Nominal Cost RMB3,8103,8283,8284,6174,6174,6175,4135,4135,4415,4415,4695,49757,988 % OF Sales Revenue57.51%57
35、.79%57.79%58.08%59.26%59.26%59.56%59.56%59.86%59.86%60.17%60.49%59.21% B Car - Passenger Imported Material EURO6256256257507507508758758758758758759,371 ComfortSea Automtive Component Company Ltd. Year 2002 Finance Budget Material Cost RMB 0001234567891011122002 Imported Material USD0000000000000 Do
36、mestic Material RMB1,4011,4011,4011,6821,6821,6821,9621,9621,9621,9621,9621,96221,021 Total Nominal Cost RMB6,1046,1476,1477,4297,4297,4298,7308,7308,7948,7948,8598,92593,520 % OF Sales Revenue61.43%61.87%61.87%62.31%62.31%62.31%62.76%62.76%63.22%63.22%63.69%64.16%62.75% C Car - Driver Imported Mate
37、rial EURO0000000000000 Imported Material USD00000039116194194194194931 Domestic Material RMB0000001,0303,0915,1515,1515,1515,15124,725 Total Nominal Cost 智库资料让你的知识创造价值领导力提升培训大纲领导力提升目 录一、 前言二、 领导者应具备的基本素质三、 领导艺术研究1. 领导风格2. 集权与授权3. 重点管理4. 问题的解决与创造5. 沟通管理艺术一、 前言在全球日益国际化的今天，领导者是组织的灵魂人物，应辨识不同的情境，并衡量部属的要求
38、，依据不同的“组织文化”，调整“领导风格”以体现其领导魅力，把领导的特性与特质充分发挥，以达企业永续经营的目的。MIT管理学院教授查理斯范恩在脉动快速中提出，企业领导者必须寻求组织目标而影响群体活动的能力。而组织文化与领导角色的饰演者应仔细衡量情境，灵活地运用领导技巧，以调适自己的风格去适应情境地和环境地，掌握不同情景的组织文化下领导者对员工效能的影响，并以领导角色来发挥综效，使组织更具竞争力。领导者在组织管理活动中起到以下作用。A：为组织的未来描绘出清晰远景，如业务计划、经营计划、项目计划。B：考虑相关方的需求和期望；C：建立信任，为本组织的方针、目标创造一个适宜的环境。D：为员工提供所需的
39、资源、培训，并赋与职责范围内的自主权。E：鼓励和激励员工并承认员工的贡献。一、 何谓“领导”、“组织文化”？“领”：领者项也，理也，衣之护颈处。精髓在于引领、控制。“导”：导者引也，适也，发也。精髓在于疏导。“领导”：是有一定顺序和条理，可以调理人群并带领示范。韦氏大字典对领导一词解释为：获得他人信任，尊敬，服从和合作的行动。“文化”：民族的文明与进步。文化是行为模式和说话的方式，指一个团体的行为，语言和思想的习惯：文化不是静止不动的，而是持续不断的演进。而组织文化就是组织成员的共同学习，假以时日方可改变。组织文化是养兵的培养管理上是非常重要的一项，不但与领导角色及组织效能具有唇齿相依的密切关
40、系，其承绩与转化也修关着组织的生死存亡。二、领导者与管理者的联系与区别领导者和管理者既有联系，也有区别。领导与管理都是为了达成一个目的而采取的指挥、控制、协调行动。交付下属工作，评估下属的工作能力，要求下属能够积极完成工作，类似这样的“指挥”“要求”的方式，只能是一位管理者，而非是一位领导者。管理的特点：l 计划性、执行性、控制性、调整性。l 管理者是按照正确方法去完成事情的人。领导的特点：l 策略性、方向性、引导性l 领导者是去做正确事情的人。区别：管理者着重如何去做，领导者着重为什么要做。管理者拿惩罚当工具，领导者拿奖赏作为激发的手段。二、 领导者应具备的素质在企业发展的各个阶段中， 不同
41、企业文化环境、市场环境、社会环境，需要不同的领导风格进行配合。超人的领导魅力靠领导者经验、创意、胆识与智识，以发挥独特的领导魅力和行为风格。美国苹果计算机公司的创办人之一史考利曾说：“领导人必须勇于面对外在激烈变化的环境，具备终生学习的能力”。因此，新一代的领导人不但要以知识为基础，随环境变动的过程，更需要创意和学习，因为喜欢创意，善于学习的人，才会成为一名优秀的领导者。领导，在英语中称作LEADER,分解开来，有如下释义：L：listen听 好的领导懂得如何听下属的陈述。E：enthuse 散发着诚挚感人的光芒D；Delegate 懂得如何培训下属，并视授权为提升下属能力与胆力的方法。E：E
42、valuate 好的领导者，注意下属的心境，适时的给予激励。R：Reward 会不吝啬给予下属经常性的奖赏。据国内外领导艺术研究者得出的结论,一个领导者应该具备以下基本素质。1、引起他人信任的能力;2、激励他人的能力;3、教导训服他人的能力;4、倾听的能力；5、沟通和推销思想的能力；6、制订计划和实现计划的能力；7、承认和改正错误的能力；从质量管理的角度分析，可把领导的能力素质分解为不同的指标结构，用以对领导素质的考察和判断。一级指标二级指标三级指标人格力事业奋斗力责任承担力团结凝聚力热忱关怀力竞争抗挫力勤廉自律力理想力、奋斗力负重力、意志力团结力、凝聚力热情力、关怀力争上力、抗挫力勤政力、自
43、律力智能力预见决策力组织社交力知识活用力总结表达力预见力（眼力）、决策力、组织力、社交力知识力、活用力分析概括力、语文表达力创新力创新起动力创新观察力创新想象力创新思维力创新实践力创新需动力、创新远见力、创新胆识力、观察敏锐力观察准确力、观察客观力、想象独特力、想象丰富力想象现实力、思维广度力、思维深度力、思维活化力创新自觉力、创新开发力、创新功效力领导力权威力任贤力统御控制力领导技术力权力、威力选培力、任用力统御力、控制力方法力、把握力体质力体力精力体魅力体能力 机能力 标能力自感精神力 刺激承压力体魄力 体美力三、 领导艺术研究领导风格在领导艺术中占有重要的作用，领导风格决定了领导艺术中的
44、决策、管理方法等。领导风格通常有以下种类。1、独裁型：优点决策权集中，领导风格统一，效率较高。但往往会忽视下属或相关方的意见。多适用于中小型规模企业、私营企业。2、民主型：优点是能考虑和集中大多数人的意见，下属参与感较强，但可能会产生决策中庸、效率不高等问题。3、民主集中型：优点是既能考虑大多数人的意见，又能产生集中的决策，但往往不便于操作。4、审视度势型。根据不同的情势、问题而进行不同的决策。1、集权与授权艺术美国前国务卿基辛格先生曾说过：一个有效的领导者，最重要的能力就是必须做好他必须做的工作，其余的必须借助有效的授权来完成。 “责随能来，权随责来”。能力、责任、权力三者之间，应建立适当的
45、平衡关系。部属藉助于训练提升其工作能力，有了执行更大责任之能力应交予更大的工作责任。既然交予更大的工作责任，就应适度给予发挥工作须具有之权力。授权的意义1、 直接执行工作的人，较容易了解工作，所作的处置较易正确并易收时效。2、 可以加重授权者之责任，并提升工作欲望。3、 有效的授权，可以减少精力与时间的重叠浪费。4、 授权后，领导或主管须负最后责任。授权原则1、 被授权者要达到逐级授权工作的能力与品质。2、 授权必须明确职责范围及权限，在组织上各部门分别在其职责范围内，代理主管执行工作。3、 制定明确的作业规范，制约滥用权力的行为。4、 一定要设定绩效标准。5、 制定控制系统。6、 对授权者施予职前训练及协助。授权的秘诀l 授权可能是企业主管最重要的能力，无授权即谈不上领导。l 授权不仅是一门科学，也是一种艺术化的运用，即谓“运
