成(cheng)(cheng)本(ben)是通過*的(de)(de)調(diao)查、分析與技術測定(ding)而制(zhi)定(ding)的(de)(de)，用來評價實際成(cheng)(cheng)本(ben)、衡量工作效率(lv)的(de)(de)一種預計成(cheng)(cheng)本(ben)。排除(chu)了不該(gai)發生(sheng)的(de)(de)浪費。標準成(cheng)(cheng)本(ben)體現企業(ye)的(de)(de)目標和要求，主要用于(yu)衡量產品制(zhi)造(zao)過程的(de)(de)工作效率(lv)和控制(zhi)出版(ban)、控制(zhi)成(cheng)(cheng)本(ben)，也可用于(yu)存(cun)貨(huo)和銷售成(cheng)(cheng)本(ben)的(de)(de)計價。有兩種含義：
成本(ben)標(biao)(biao)準=單(dan)位(wei)(wei)產(chan)(chan)品標(biao)(biao)準成本(ben)=單(dan)位(wei)(wei)產(chan)(chan)品標(biao)(biao)準消耗量*標(biao)(biao)準單(dan)價
標準(zhun)成(cheng)本=實際產量*單位產品標準(zhun)成(cheng)本
標準(zhun)成(cheng)(cheng)本按(an)所根(gen)據(ju)的(de)生產技術和(he)(he)經(jing)營管理水平，分為理想(xiang)標準(zhun)成(cheng)(cheng)本和(he)(he)正常標準(zhun)成(cheng)(cheng)本。
理(li)(li)想標(biao)準(zhun)(zhun)成本(ben)是(shi)在(zai)最(zui)優的(de)(de)(de)(de)(de)生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)條(tiao)件(jian)下(xia)，利(li)用(yong)(yong)現(xian)有規模和(he)設備(bei)能(neng)達到的(de)(de)(de)(de)(de)*成本(ben)。是(shi)理(li)(li)論上的(de)(de)(de)(de)(de)業績(ji)(ji)標(biao)準(zhun)(zhun)、生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)要素的(de)(de)(de)(de)(de)理(li)(li)想價格和(he)可(ke)能(neng)實現(xian)的(de)(de)(de)(de)(de)最(zui)高(gao)生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)能(neng)力(li)的(de)(de)(de)(de)(de)利(li)用(yong)(yong)水(shui)平。理(li)(li)想的(de)(de)(de)(de)(de)業績(ji)(ji)標(biao)準(zhun)(zhun)是(shi)指生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)過程(cheng)中毫無(wu)技(ji)術浪(lang)費時的(de)(de)(de)(de)(de)生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)要素消耗量，最(zui)熟練的(de)(de)(de)(de)(de)工人全力(li)以赴工作、不(bu)存(cun)在(zai)廢品損(sun)失和(he)停工時間(jian)等條(tiao)件(jian)下(xia)可(ke)能(neng)實現(xian)的(de)(de)(de)(de)(de)最(zui)優業績(ji)(ji)。最(zui)高(gao)生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)能(neng)力(li)的(de)(de)(de)(de)(de)利(li)用(yong)(yong)水(shui)平是(shi)指理(li)(li)論上可(ke)能(neng)達到的(de)(de)(de)(de)(de)設備(bei)利(li)用(yong)(yong)程(cheng)度，只扣除不(bu)可(ke)避免的(de)(de)(de)(de)(de)機器(qi)修理(li)(li)、改換品種(zhong)、調整設備(bei)的(de)(de)(de)(de)(de)時間(jian)，而(er)不(bu)考(kao)慮產(chan)(chan)品銷路不(bu)暢(chang)、生(sheng)(sheng)(sheng)(sheng)產(chan)(chan)技(ji)術故障(zhang)造成的(de)(de)(de)(de)(de)損(sun)失。這種(zhong)標(biao)準(zhun)(zhun)是(shi)“工廠的(de)(de)(de)(de)(de)極樂世界”，很難成為現(xian)實，即使(shi)出現(xian)也不(bu)可(ke)能(neng)持久。它的(de)(de)(de)(de)(de)主(zhu)要用(yong)(yong)途是(shi)提(ti)供一個(ge)完美無(wu)缺的(de)(de)(de)(de)(de)目標(biao)，揭示成本(ben)下(xia)降的(de)(de)(de)(de)(de)潛(qian)力(li)，不(bu)能(neng)作為考(kao)核的(de)(de)(de)(de)(de)依據。
正常標(biao)準(zhun)成本是在效(xiao)率良好的(de)條件(jian)下，根據下期(qi)一般應(ying)該(gai)發(fa)生的(de)生產要素(su)消耗量(liang)、預計(ji)價格和預計(ji)生產經(jing)營能力(li)利用程度制(zhi)定出的(de)標(biao)準(zhun)成本。把難以(yi)避(bi)免的(de)損(sun)耗和低效(xiao)率等(deng)情況也計(ji)算在內(nei)，使之切(qie)實可(ke)(ke)行。從數量(liang)上看，它大于理(li)想(xiang)標(biao)準(zhun)成本，但又小于歷史平均水平，實施以(yi)后實際成本可(ke)(ke)能是逆差，是要經(jing)過努力(li)才能達到(dao)的(de)一種標(biao)準(zhun)，因而(er)可(ke)(ke)以(yi)調(diao)動職工的(de)積極性。
正常標準成本的特點：A。客觀性(xing)和科(ke)學(xue)性(xing)；B。現實性(xing)；C。激勵性(xing)D。穩定性(xing)
標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)按(an)其(qi)適用(yong)期，分(fen)為(wei)現行標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)和(he)基(ji)(ji)本(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)。成(cheng)(cheng)本(ben)(ben)(ben)決定因素(su)變化(hua)(hua)(hua)(hua)(hua)時，需要(yao)按(an)變化(hua)(hua)(hua)(hua)(hua)了的(de)(de)情況加以(yi)修訂(ding)現行標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)。基(ji)(ji)本(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)是指(zhi)一(yi)經制(zhi)定，只要(yao)生(sheng)產(chan)(chan)的(de)(de)基(ji)(ji)本(ben)(ben)(ben)條件(jian)無重大(da)變化(hua)(hua)(hua)(hua)(hua)，就不予變動(dong)的(de)(de)一(yi)種標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)。重大(da)變化(hua)(hua)(hua)(hua)(hua)是指(zhi)產(chan)(chan)品的(de)(de)物理結構的(de)(de)變化(hua)(hua)(hua)(hua)(hua)，重要(yao)原(yuan)材料和(he)勞動(dong)力價格的(de)(de)變化(hua)(hua)(hua)(hua)(hua)，生(sheng)產(chan)(chan)技術和(he)生(sheng)產(chan)(chan)工藝的(de)(de)變化(hua)(hua)(hua)(hua)(hua)等。由于市場供(gong)求和(he)生(sheng)產(chan)(chan)經營能(neng)力利用(yong)程度(du)的(de)(de)變化(hua)(hua)(hua)(hua)(hua)，由于工作方法(fa)改變而引起的(de)(de)效率變化(hua)(hua)(hua)(hua)(hua)等，不屬于生(sheng)產(chan)(chan)的(de)(de)基(ji)(ji)本(ben)(ben)(ben)條件(jian)變化(hua)(hua)(hua)(hua)(hua)，不需修訂(ding)。通過基(ji)(ji)本(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)與(yu)各(ge)期實際成(cheng)(cheng)本(ben)(ben)(ben)對比，可反映成(cheng)(cheng)本(ben)(ben)(ben)變動(dong)的(de)(de)趨(qu)勢，但基(ji)(ji)本(ben)(ben)(ben)標(biao)(biao)準(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)本(ben)(ben)(ben)不宜用(yong)來直接評價工作效率和(he)成(cheng)(cheng)本(ben)(ben)(ben)控制(zhi)的(de)(de)有效性，因為(wei)其(qi)不按(an)各(ge)期實際修訂(ding)。
標準成本的制(zhi)定(ding)
直接材料(liao)的標(biao)準成本
直接材料的(de)標準消耗量，是用統計方法(fa)、工業工程法(fa)或(huo)其(qi)他技術分(fen)析方法(fa)確定的(de)，包(bao)括必不可少的(de)消耗以及各種難以避免的(de)損失。
直接材料的價格標準，是預計下一年度實(shi)際需要支付的進料單位成(cheng)(cheng)本(ben)，包括發票價格、運費、檢驗(yan)和正常損耗等成(cheng)(cheng)本(ben)，是取得材料的完全成(cheng)(cheng)本(ben)。
直(zhi)接(jie)人(ren)工的標準(zhun)成本
直(zhi)接(jie)人工(gong)的用量(liang)標(biao)準(zhun)(zhun)是(shi)(shi)單位(wei)產品(pin)的標(biao)準(zhun)(zhun)工(gong)時。是(shi)(shi)各個工(gong)序的匯(hui)總。是(shi)(shi)現有生產技術條件(jian)(jian)下(xia)，生產單位(wei)產品(pin)所需(xu)要的時間(jian)，包(bao)括必要的間(jian)隙(xi)和(he)停工(gong)，如工(gong)間(jian)休(xiu)息、調整(zheng)設備時間(jian)、不可避免的廢品(pin)耗用工(gong)時等。 直(zhi)接(jie)人工(gong)的價(jia)格標(biao)準(zhun)(zhun)是(shi)(shi)指標(biao)準(zhun)(zhun)工(gong)資率。如果(guo)是(shi)(shi)計件(jian)(jian)工(gong)資制(zhi)(zhi)，是(shi)(shi)預定(ding)的每件(jian)(jian)產品(pin)支(zhi)付(fu)的工(gong)資除以標(biao)準(zhun)(zhun)工(gong)時。 如果(guo)是(shi)(shi)月工(gong)資制(zhi)(zhi)，需(xu)要根據月工(gong)資總額(e)和(he)可用工(gong)時總量(liang)來確(que)定(ding)。
制造費(fei)用(yong)的標準成本 A。 變(bian)動制造費(fei)用(yong)的標準成本
變動制(zhi)造費用(yong)(yong)的(de)數量(liang)標(biao)準通(tong)常采用(yong)(yong)單(dan)位產品直接人(ren)工(gong)(gong)工(gong)(gong)時標(biao)準，它在直接人(ren)工(gong)(gong)標(biao)準成本(ben)制(zhi)定時已(yi)經確定。有(you)些企業采用(yong)(yong)機器(qi)工(gong)(gong)時或其他用(yong)(yong)量(liang)標(biao)準。作(zuo)為數量(liang)標(biao)準的(de)計量(liang)單(dan)位，應(ying)盡可能與變動制(zhi)造費用(yong)(yong)保持較好(hao)的(de)線(xian)性(xing)關系。
變(bian)(bian)動制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價格(ge)(ge)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)是(shi)(shi)(shi)每一(yi)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)變(bian)(bian)動制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)(fen)配率(lv)(lv)(lv) =變(bian)(bian)動制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)預(yu)(yu)示總(zong)數(shu)(shu)(shu)/直(zhi)(zhi)接(jie)(jie)人工(gong)(gong)(gong)(gong)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)總(zong)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi) 變(bian)(bian)動制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben) =單(dan)位(wei)(wei)產(chan)品直(zhi)(zhi)接(jie)(jie)人工(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)*每小(xiao)時(shi)(shi)(shi)(shi)(shi)變(bian)(bian)動制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)(fen)配率(lv)(lv)(lv) B。 固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben) 如果企業(ye)(ye)(ye)(ye)(ye)采用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)變(bian)(bian)動成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)不(bu)(bu)計(ji)(ji)(ji)(ji)入產(chan)品成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)，不(bu)(bu)需制(zhi)(zhi)(zhi)(zhi)定(ding)固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)。如果企業(ye)(ye)(ye)(ye)(ye)采用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)完全成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，則要(yao)(yao)確(que)定(ding)。 固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)量(liang)(liang)(liang)(liang)(liang)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)與變(bian)(bian)動制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)量(liang)(liang)(liang)(liang)(liang)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)相同，包括直(zhi)(zhi)接(jie)(jie)人工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)、機器工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)、其(qi)(qi)(qi)他用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)量(liang)(liang)(liang)(liang)(liang)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)等(deng)，并且兩者要(yao)(yao)保持(chi)一(yi)致，以便(bian)(bian)進行(xing)差異分(fen)(fen)析。它(ta)在直(zhi)(zhi)接(jie)(jie)人工(gong)(gong)(gong)(gong)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)制(zhi)(zhi)(zhi)(zhi)定(ding)時(shi)(shi)(shi)(shi)(shi)已經確(que)定(ding)。 固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價格(ge)(ge)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)是(shi)(shi)(shi)其(qi)(qi)(qi)每小(xiao)時(shi)(shi)(shi)(shi)(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)(fen)配率(lv)(lv)(lv) =固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)預(yu)(yu)示總(zong)數(shu)(shu)(shu)/直(zhi)(zhi)接(jie)(jie)人工(gong)(gong)(gong)(gong)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)總(zong)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi) 固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben) =單(dan)位(wei)(wei)產(chan)品直(zhi)(zhi)接(jie)(jie)人工(gong)(gong)(gong)(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)*每小(xiao)時(shi)(shi)(shi)(shi)(shi)固(gu)(gu)(gu)定(ding)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)分(fen)(fen)配率(lv)(lv)(lv) 將上(shang)(shang)述料工(gong)(gong)(gong)(gong)費(fei)(fei)(fei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)按(an)(an)產(chan)品加(jia)以匯總(zong)，就可(ke)(ke)確(que)定(ding)有(you)(you)關(guan)(guan)產(chan)品完整的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)。通(tong)常(chang)編制(zhi)(zhi)(zhi)(zhi)標(biao)(biao)(biao)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)卡，反映(ying)具體構成(cheng)(cheng)(cheng)(cheng)(cheng)。在生(sheng)產(chan)之(zhi)前送達有(you)(you)關(guan)(guan)人員(yuan)，作為(wei)(wei)領(ling)料、派工(gong)(gong)(gong)(gong)和(he)(he)(he)支出(chu)其(qi)(qi)(qi)他費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)依據(ju)。 彈(dan)(dan)性(xing)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan) 是(shi)(shi)(shi)企業(ye)(ye)(ye)(ye)(ye)在不(bu)(bu)能(neng)準(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)(zhun)確(que)預(yu)(yu)測業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情況(kuang)下(xia)，根據(ju)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)量(liang)(liang)(liang)(liang)(liang)利之(zhi)間有(you)(you)規律的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)量(liang)(liang)(liang)(liang)(liang)關(guan)(guan)系(xi)，按(an)(an)照(zhao)一(yi)系(xi)列(lie)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)水(shui)平(ping)(ping)編制(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)伸縮性(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)。主(zhu)要(yao)(yao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)于(yu)各種間接(jie)(jie)費(fei)(fei)(fei)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，有(you)(you)些企業(ye)(ye)(ye)(ye)(ye)也(ye)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)于(yu)利潤預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)。 特點 是(shi)(shi)(shi)按(an)(an)一(yi)系(xi)列(lie)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)水(shui)平(ping)(ping)編制(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，從而擴大了預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)適用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)范圍(wei) 是(shi)(shi)(shi)按(an)(an)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)同性(xing)態分(fen)(fen)類列(lie)示的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，便(bian)(bian)于(yu)在計(ji)(ji)(ji)(ji)劃終(zhong)了時(shi)(shi)(shi)(shi)(shi)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)“實(shi)際業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)”（應(ying)(ying)當達到的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)水(shui)平(ping)(ping)），使預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)執行(xing)情況(kuang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)評(ping)(ping)價和(he)(he)(he)考核(he)建立在更加(jia)現實(shi)和(he)(he)(he)可(ke)(ke)比的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基礎(chu)上(shang)(shang)。 彈(dan)(dan)性(xing)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)編制(zhi)(zhi)(zhi)(zhi) 基本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)步驟(zou)：選(xuan)(xuan)(xuan)擇業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)量(liang)(liang)(liang)(liang)(liang)單(dan)位(wei)(wei)；確(que)定(ding)適用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)范圍(wei)；逐項研究(jiu)并確(que)定(ding)各項成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)和(he)(he)(he)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)之(zhi)間的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)量(liang)(liang)(liang)(liang)(liang)關(guan)(guan)系(xi)；計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)各項預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)，并用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)一(yi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)方式(shi)來(lai)表(biao)(biao)達。 業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計(ji)(ji)(ji)(ji)量(liang)(liang)(liang)(liang)(liang)單(dan)位(wei)(wei)要(yao)(yao)最能(neng)代(dai)表(biao)(biao)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)單(dan)位(wei)(wei)。如手工(gong)(gong)(gong)(gong)操(cao)作為(wei)(wei)主(zhu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)車間，就應(ying)(ying)選(xuan)(xuan)(xuan)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)人工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)；制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)單(dan)一(yi)產(chan)品的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)部(bu)門，可(ke)(ke)選(xuan)(xuan)(xuan)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)實(shi)物(wu)數(shu)(shu)(shu)量(liang)(liang)(liang)(liang)(liang)；制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)多(duo)產(chan)品的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)部(bu)門，可(ke)(ke)選(xuan)(xuan)(xuan)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)人工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)或(huo)機器工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)(shi)等(deng)。 業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)范圍(wei)，可(ke)(ke)在正常(chang)生(sheng)產(chan)能(neng)力的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)70%-110%之(zhi)間，或(huo)以歷史(shi)上(shang)(shang)最高(gao)(gao)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)和(he)(he)(he)*業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)為(wei)(wei)其(qi)(qi)(qi)上(shang)(shang)下(xia)限(xian)。 彈(dan)(dan)性(xing)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質量(liang)(liang)(liang)(liang)(liang)高(gao)(gao)低，很大程度上(shang)(shang)取決于(yu)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)性(xing)態的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)析水(shui)平(ping)(ping)。 多(duo)水(shui)平(ping)(ping)法（列(lie)表(biao)(biao)法） 優點：可(ke)(ke)對號入座，簡便(bian)(bian)；混(hun)合成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)階(jie)梯成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)和(he)(he)(he)曲(qu)線(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)，可(ke)(ke)按(an)(an)其(qi)(qi)(qi)性(xing)態計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)填列(lie)，不(bu)(bu)必用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)數(shu)(shu)(shu)學方法修正為(wei)(wei)近似的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)直(zhi)(zhi)線(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)。但運用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)多(duo)水(shui)平(ping)(ping)法彈(dan)(dan)性(xing)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)評(ping)(ping)價和(he)(he)(he)考核(he)實(shi)際成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)時(shi)(shi)(shi)(shi)(shi)，往往需要(yao)(yao)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)插(cha)補法來(lai)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)，較麻煩。 公式(shi)法 y=a+bx 優點：便(bian)(bian)于(yu)計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)任何業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)。但階(jie)梯成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)和(he)(he)(he)曲(qu)線(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)只(zhi)能(neng)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)數(shu)(shu)(shu)學方法修正為(wei)(wei)近似的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)直(zhi)(zhi)線(xian)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)，以便(bian)(bian)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)y=a+bx表(biao)(biao)示。必要(yao)(yao)時(shi)(shi)(shi)(shi)(shi)還要(yao)(yao)在備注中(zhong)說明(ming)不(bu)(bu)同業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)量(liang)(liang)(liang)(liang)(liang)范圍(wei)內采用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)同固(gu)(gu)(gu)定(ding)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)金額的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)單(dan)位(wei)(wei)變(bian)(bian)動成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)金額。 運用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong) 控制(zhi)(zhi)(zhi)(zhi)支出(chu) 評(ping)(ping)價和(he)(he)(he)考核(he)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)控制(zhi)(zhi)(zhi)(zhi)業(ye)(ye)(ye)(ye)(ye)績 目(mu)(mu)標(biao)(biao)(biao)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben) 概念：是(shi)(shi)(shi)根據(ju)可(ke)(ke)實(shi)現的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)銷售收(shou)入扣除(chu)目(mu)(mu)標(biao)(biao)(biao)利潤計(ji)(ji)(ji)(ji)算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan)出(chu)來(lai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)。是(shi)(shi)(shi)目(mu)(mu)標(biao)(biao)(biao)管理(li)思(si)想在成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)管理(li)中(zhong)應(ying)(ying)用(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)產(chan)物(wu)。 目(mu)(mu)標(biao)(biao)(biao)管理(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)要(yao)(yao)求： 初步在最高(gao)(gao)層設(she)置目(mu)(mu)標(biao)(biao)(biao) 明(ming)確(que)組織(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)任務(wu)(wu)(wu)(wu)(wu) 下(xia)屬人員(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)目(mu)(mu)標(biao)(biao)(biao)設(she)置 擬訂(ding)目(mu)(mu)標(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)反復循環過程 目(mu)(mu)標(biao)(biao)(biao)成(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)確(que)定(ding) 初步測算(suan)(suan)(suan)(suan)(suan)(suan)(suan)(suan) 可(ke)(ke)行(xing)性(xing)分(fen)(fen)析問題1：
下(xia)屬(shu)中(zhong)有個女(nv)孩，目前(qian)在關鍵崗位(wei)，工作很(hen)辛苦，但喜歡(huan)鬧(nao)情緒。心(xin)情好(hao)的時(shi)候(hou)(hou)很(hen)可(ke)(ke)愛，心(xin)情差的時(shi)候(hou)(hou)很(hen)可(ke)(ke)憎。我經常中(zhong)午買圣(sheng)代給她降溫，還請必勝(sheng)客；但有時(shi)還不甩(shuai)我，難道我必須(xu)要跟她到教堂(tang)做禮拜，用信仰才能(neng)搞定(ding)她嗎(ma)？
問題2：
公司每年(nian)都會(hui)招收(shou)新員工(gong)入職(zhi)，我(wo)也明白與(yu)新人(ren)(ren)溝通開始時不能太過苛刻，但工(gong)作(zuo)中有(you)(you)些(xie)新人(ren)(ren)實在是(shi)感覺孺(ru)子不可教，做事情(qing)糊(hu)里糊(hu)涂；但日常(chang)生活的(de)交流中，又感覺這些(xie)新人(ren)(ren)也不是(shi)那(nei)么(me)沒(mei)有(you)(you)條理，是(shi)自己的(de)溝通方式有(you)(you)問(wen)題還(huan)是(shi)新人(ren)(ren)沒(mei)有(you)(you)真正把心放(fang)在工(gong)作(zuo)上？
問題(ti)3：
新入(ru)職的同事(shi)，工(gong)(gong)作已三(san)個月，對自己的工(gong)(gong)作流程已經熟知，但做完第(di)一(yi)步不會緊(jin)盯著做第(di)二步、第(di)三(san)步，不知道急(ji)客戶所急(ji)，只顧玩自己的，咋辦(ban)？
問題4：
部(bu)門里年(nian)輕員工不愿意加班，抗(kang)壓性很(hen)弱(ruo)，有點困難就想放棄，怎么辦？
問(wen)題5：
公(gong)司(si)業務量劇增，88年(nian)甚至90年(nian)以后(hou)的同事占到總人數的大半，他們對公(gong)司(si)不愿意承擔過多的工(gong)作，卻(que)攀比(bi)別家的福利、待遇，如(ru)何是好(hao)？
問(wen)題(ti)6：
部(bu)門里大多(duo)年輕人，入職(zhi)一年左右，本職(zhi)工作(zuo)完成尚好，但工作(zuo)之余(yu)不能(neng)(neng)自(zi)覺學習(xi)新業(ye)務，不能(neng)(neng)主動幫助其他同事完成相(xiang)關工作(zuo)，主動性較差，如(ru)何才能(neng)(neng)培養他們積極向上的心態？
問題7：
85后員工抱怨：“我(wo)媽都不管我(wo)這么多，煩死(si)了”，“做好事情就得了，總叨叨價值觀，有用(yong)嗎？”，我(wo)怎(zen)么面對(dui)？
薛老師意見：
不管你愿(yuan)意不愿(yuan)意，80后、90后必須成為我(wo)們(men)(men)企(qi)(qi)業(ye)的(de)生力軍。他(ta)們(men)(men)有著(zhu)跟(gen)我(wo)們(men)(men)與(yu)生俱來的(de)不一(yi)樣的(de)地方。如何管理(li)他(ta)們(men)(men)，是目(mu)前企(qi)(qi)業(ye)界的(de)公共難題。我(wo)談幾點粗(cu)淺的(de)看(kan)法。
首先，對自己(ji)，他們認為自己(ji)是絕無(wu)僅有的(de)，世(shi)界因他（她）而(er)存(cun)在，自戀傾(qing)向(xiang)嚴重。
這一(yi)代(dai)人往往是獨生(sheng)子女，從(cong)小開始，爸(ba)爸(ba)媽媽、爺爺奶奶、姥(lao)姥(lao)姥(lao)爺等一(yi)大群人就圍著“小皇帝(di)”轉，在不絕于耳的贊揚聲(sheng)中，“小皇帝(di)”慢(man)慢(man)長大，然后接觸了西方的“自由”“民主”“個人價值(zhi)”等思想，他(ta)們(men)的DNA里被(bei)深深刻上“我獨一(yi)無(wu)二”、“我與眾不同”的烙(luo)印。
所以不(bu)管(guan)他做了什么或者沒做什么，你都必須對他認可、欣(xin)賞(shang)。即使親(qin)生父母(mu)，也要(yao)耐(nai)著性子跟他們(men)溝通，何(he)況咱們(men)這些非(fei)親(qin)非(fei)故的(de)人呢(ni)。如果你希望(wang)他改正某(mou)個行為，用“三明治”的(de)方(fang)式進(jin)行比較合適(shi)，先表(biao)揚，再指出問(wen)題，再表(biao)揚。
過(guo)去的“嚴加管教”、“嚴是愛(ai)，松是害，不聞(wen)不問要變壞”，這些觀點顯然OUT了。發(fa)現年輕員工(gong)的閃光(guang)點，表揚他(ta)(ta)(ta)的優點，毫不吝嗇你(ni)的贊(zan)賞，無所顧忌(ji)地承認他(ta)(ta)(ta)（她(ta)）的與眾不同(tong)，他(ta)(ta)(ta)只有(you)(you)當他(ta)(ta)(ta)（她(ta)）自戀的感覺(jue)得到滿足，對你(ni)才有(you)(you)好感，然后談工(gong)作才有(you)(you)基礎(chu)，否則(ze)無從談起。
尊嚴（也有人理(li)解(jie)為(wei)面(mian)子），對他(ta)們來(lai)說至高無上。野蠻管理(li)、家長(chang)式(shi)管教，顯然(ran)失去土(tu)壤(rang)。這也逼迫我(wo)們更多地思考以人為(wei)本、人性(xing)化管理(li)。
像A給了下屬買圣代、請(qing)必勝客，當然是(shi)好事情，一(yi)方(fang)面(mian)在(zai)方(fang)式上考(kao)慮是(shi)否可以(yi)更(geng)(geng)有針對(dui)(dui)性，思考(kao)怎樣的方(fang)式更(geng)(geng)有效；另(ling)外一(yi)方(fang)面(mian)，在(zai)認可、欣賞他（她）這個(ge)人的同時，指出他（她）的某個(ge)行為有待(dai)改(gai)善，讓對(dui)(dui)方(fang)知(zhi)道(dao)你對(dui)(dui)他（她）的期望。
第(di)二，對工作，他們(men)認為(wei)這僅(jin)僅(jin)是(shi)生活中的一朵(duo)浪花(hua)(hua)，不(bu)能因為(wei)一朵(duo)浪花(hua)(hua)而放棄大(da)海。
曾經有老(lao)板說過這樣的(de)事。某日一(yi)80后員工，在毫(hao)無(wu)征兆的(de)情況下找老(lao)板：“我要(yao)辭職(zhi)”，“為(wei)(wei)何(he)？公司哪里讓你不滿意？還是有更好的(de)工作(zuo)，更高的(de)薪水(shui)？”“什么也沒有，不為(wei)(wei)別的(de)，只(zhi)想給自己放假兩個(ge)月”。老(lao)板無(wu)語。
“不(bu)知道急客(ke)戶所急，只顧玩自(zi)己的”、“不(bu)愿意加班”、“不(bu)愿意承擔過多的工(gong)作(zuo)”、“工(gong)作(zuo)之余不(bu)能自(zi)覺學習新業(ye)務，不(bu)能主(zhu)動幫(bang)助(zhu)其(qi)他同事完成相關(guan)工(gong)作(zuo)，主(zhu)動性較(jiao)差”，等(deng)等(deng)，所有(you)種種行(xing)為(wei)，跟(gen)沒(mei)有(you)任何理(li)由地掛冠而去(qu)相比，就微不(bu)足(zu)道了。
過去在(zai)我們身上(shang)(shang)發(fa)生的一(yi)(yi)些概念，如(ru)“事業(ye)心強(qiang)”“干一(yi)(yi)行(xing)，愛一(yi)(yi)行(xing)”“先立業(ye)，后(hou)成家(jia)”“一(yi)(yi)心撲在(zai)工作上(shang)(shang)”“像老黃牛一(yi)(yi)樣兢兢業(ye)業(ye)”，在(zai)80后(hou)、90后(hou)身上(shang)(shang)，都(dou)已經發(fa)生顛覆。
工作，在他們看來僅僅是(shi)(shi)謀(mou)生的(de)(de)一種手段(duan)，絕不(bu)是(shi)(shi)生活的(de)(de)全(quan)部內容。
有這么十幾個年輕人，因為(wei)機緣巧(qiao)合(he)碰(peng)到(dao)一起，共同的(de)興趣是打游戲《魔獸世(shi)界》。白天(tian)他(ta)們分(fen)別在(zai)(zai)自己(ji)的(de)單位上班，晚上雷打不動(dong)地在(zai)(zai)網絡上共同戰斗。白天(tian)他(ta)們可能(neng)無精(jing)打采(cai)，晚上7點后一定(ding)容光煥發(fa)。白天(tian)可以請(qing)假曠工，晚上一定(ding)風雨無阻。
當我們這些(xie)管理者全方位地(di)了解他們的生活內容后，反思跟他們談“責任心”“事業心”，是否有點對牛彈琴、雞同鴨講的感覺(jue)？
他(ta)(ta)們錯(cuo)了嗎？他(ta)(ta)們跨了嗎？也不一定。
君(jun)(jun)不見(jian)，IT行業、互(hu)聯網企業里(li)廢寢忘食、加(jia)班加(jia)點的(de)(de)(de)(de)是年輕(qing)人；君(jun)(jun)不見(jian)，創新型企業、技術型企業里(li)熱血(xue)沸騰、物我兩(liang)忘的(de)(de)(de)(de)是年輕(qing)人；君(jun)(jun)不見(jian)，挑戰(zhan)型、傳(chuan)統行業終結者的(de)(de)(de)(de)公司(si)里(li)也是忙忙碌碌、士氣高(gao)昂(ang)的(de)(de)(de)(de)年輕(qing)人；
為什么有的傳統行業、傳統工(gong)藝面臨失傳的窘境，因為太枯燥(zao)、沒(mei)樂趣、沒(mei)挑戰，年輕人不愿意干。
新鮮、有(you)(you)(you)樂趣(qu)、有(you)(you)(you)挑戰(zhan)、有(you)(you)(you)成就感，這(zhe)是(shi)80后(hou)、90后(hou)選擇(ze)(ze)工(gong)作、選擇(ze)(ze)生活的重(zhong)要動力。如果把我們(men)安排給年輕人的工(gong)作，像《魔(mo)獸世界》一樣(yang)有(you)(you)(you)趣(qu)味(wei)、有(you)(you)(you)挑戰(zhan)，那豈不是(shi)兩全(quan)其美。
不(bu)新鮮、沒(mei)(mei)趣味、無(wu)挑戰，猶如(ru)登(deng)山者看(kan)不(bu)山頂，很容易放棄。所以不(bu)難(nan)理解，企(qi)(qi)業的離(li)職率為什(shen)么居(ju)高不(bu)下(xia)(xia)，滿(man)懷期望招聘來的年輕(qing)人板凳還沒(mei)(mei)坐熱，就(jiu)抬腿走(zou)人，把企(qi)(qi)業當做(zuo)臨時停靠(kao)站(zhan)，車還沒(mei)(mei)停穩，就(jiu)迫不(bu)及待地駛向下(xia)(xia)一站(zhan)。
把游戲的元素摻入(ru)工作，讓(rang)(rang)工作“游戲化”，讓(rang)(rang)80后、90后感覺有(you)(you)樂(le)趣、有(you)(you)挑(tiao)戰，才(cai)有(you)(you)可能留住他們，才(cai)有(you)(you)可能讓(rang)(rang)他們愿意(yi)工作、主動工作。這是我們管理(li)者的責(ze)任。
第三，對他(ta)人(ren)，他(ta)們藐視權威，憎(zeng)恨說(shuo)教(jiao)，討厭任何條條框(kuang)框(kuang)的(de)東西。
年輕人的溝通方式(shi)，要(yao)么(me)(me)不講，要(yao)么(me)(me)講得很直接：“老大，什么(me)(me)時候(hou)給我(wo)加(jia)工資？你(ni)看物價漲得比劉(liu)翔跑得還(huan)快，你(ni)不漲我(wo)沒法活(huo)了(le)”，“老大，我(wo)一個(ge)姐妹失戀了(le)，心情不好，我(wo)昨天陪她一天，所以(yi)沒來”，“老大，我(wo)要(yao)學(xue)開車，拿駕照，下星期(qi)請假三天。”
管理者面臨一個很(hen)嚴(yan)峻的問(wen)題，如何跟他們講規則。
說(shuo)教(jiao)是沒有用的(de)(de)，講大道理是浪費口舌。他（她）只關心這件事(shi)跟他何干(gan)，所(suo)以一切的(de)(de)溝通，都要從他（她）的(de)(de)利益出發。
比(bi)如(ru)過馬路的(de)時候，紅燈(deng)停、綠燈(deng)行，是因(yin)為你有被撞(zhuang)倒的(de)危險；比(bi)如(ru)到(dao)醫院須抽血，因(yin)為這樣能徹(che)底檢查你的(de)健康狀況；比(bi)如(ru)上飛機要(yao)安檢，是防止壞人搞破壞，導致你行程(cheng)延誤(wu)、生命財產受到(dao)威脅。
當(dang)你需要他(ta)（她(ta)）完成(cheng)某(mou)個(ge)任務、或(huo)者不允(yun)許進行某(mou)個(ge)動(dong)作(zuo)的(de)(de)(de)時候(hou)，都要給他(ta)（她(ta)）一個(ge)理由。而且(qie)這個(ge)理由必須跟(gen)他(ta)（她(ta)）自(zi)己的(de)(de)(de)利益有(you)關。加(jia)班、主動(dong)、急客(ke)戶所(suo)急，這是你的(de)(de)(de)期望(wang)，期望(wang)跟(gen)他(ta)（她(ta)）無關；但當(dang)他(ta)（她(ta)）明(ming)白這些事情(qing)符(fu)合自(zi)己利益的(de)(de)(de)時候(hou)，也許就會自(zi)動(dong)自(zi)發(fa)。
攻心為(wei)上，以(yi)柔克剛，要(yao)引導，不(bu)要(yao)領導；減少管(guan)理，加強溝通、合作(zuo)。
你和所有的下屬(shu)，何嘗不(bu)是合作者的關系呢？
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