很多IT经理人都曾为一种情况而苦恼。当就任一个企业或一个部门的主管时,原以为所有的资源都能用到新的工作目标上。可仔细审视上一任留下的摊子后,才发现,可用的资源其实是要打折扣的。比如,以前的项目留下的继续服务工作需要承担,员工的技能水平有待提升等等,这些都是需要消耗资源的。然而,在财务预算以及财务核算方式上,一般的观 Many IT managers have been troubled by a situation. When he became the head of a company or a department, he thought that all resources could be used for new work goals. After a careful review of the stalls left by the previous assignment, it was discovered that the available resources were actually discounted. For example, the continuing service left by the previous project needs to be undertaken, and the skill level of the staff needs to be improved. These are the resources that need to be consumed. However, in the financial budget and financial accounting methods, the general view