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日本太阳工业公司召开经营会议时,总要把会议的成本分析账贴在黑板上,让与会者知道。其计算公式为:与会人数×会议时间×三倍每分钟单位薪水×2。其中:每分钟单位薪水乘三等于附加价值,即附加价值应为人事费用的三倍以上;乘以二是因为参加会议的人员要停止正常的工作。据计算,每召开一次会议的平均成本为几十万到几百万日元。日本企业这样作的目的,是为了使大家对会议抱慎重的态度,缩短
When Nihon Seiki held an operating meeting, it was always necessary to put the cost analysis accounts of the meeting on the blackboard so that participants could know it. Its formula is: number of participants × meeting time × three times per minute unit salary × 2. Among them: the unit of salary per minute multiplied by three is equal to the added value, that is, the added value should be more than three times the personnel costs; the second is because the personnel participating in the meeting should stop the normal work. According to calculations, the average cost for each meeting is hundreds of thousands to several million yen. The purpose of Japanese companies doing this is to make everyone take a cautious attitude towards the meeting and shorten it.