“抠”出来的世界首富在“2004年富豪排行榜”中,美国零售公司沃尔玛主席罗伯逊·沃尔顿荣登榜首,沃尔玛的成功成为许多经济学家的欲解之谜。一位专家对沃尔玛做了一次深入调查,发现了沃尔玛做大做强的一个重要秘诀——“抠”得出奇。一个偌大的企业:从部门经理到营运总监,随身携带的笔记本都由废报告纸裁成;所有员工不能在上班时间发私人邮件,每月手提电话费必须打出清单;采购部工作人员一旦被发现与客户吃饭,要立即走人;大部分营业员不享受多种福利……效益是企业的永恒主题,关乎效益的最直接因素是成本。如何计算成本?怎样控制和降低成本?这是每个企业家极其关注的问题,也是每个企业 “The world’s richest man” from the “抠” came out in the “2004 Rich List,” and Wal-Mart Chairman Robertson Walton, the US retail company, topped the list. Wal-Mart’s success has become the mystery of many economists. An expert conducted an in-depth investigation of Wal-Mart and discovered an important secret of Wal-Mart’s growing strength. A large company: From the department manager to the operation director, the laptops carried with them are all cut from scrap reports; all employees cannot send personal e-mails during business hours, and the monthly mobile phone charges must be printed out; the purchasing department staff are found once To eat with customers, you must leave immediately; most salespersons do not enjoy a variety of benefits... Benefits are the eternal theme of the company, and the most direct factor related to benefits is cost. How to calculate costs? How to control and reduce costs? This is an issue that every entrepreneur is extremely concerned about. It is also every company