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最新個案
- A practical guide to SEC ï¬nancial reporting and disclosures for successful regulatory crowdfunding
- Quality shareholders versus transient investors: The alarming case of product recalls
- The Health Equity Accelerator at Boston Medical Center
- Monosha Biotech: Growth Challenges of a Social Enterprise Brand
- Assessing the Value of Unifying and De-duplicating Customer Data, Spreadsheet Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise, Data Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise
- Board Director Dilemmas: The Tradeoffs of Board Selection
- Barbie: Reviving a Cultural Icon at Mattel (Abridged)
- Happiness Capital: A Hundred-Year-Old Family Business's Quest to Create Happiness
Open Book Management: Optimizing Human Capital
內容大綱
Open book management (OBM) means opening a company's financial statements to all employees and providing the education that enables them to understand how the firm makes money and how their actions affect the bottom line. It is a method of managing without concealment that involves all employees in focusing on how to grow the business profitably. The experience of Manco, Inc., a medium-size supplier of branded consumer products for retail and office product channels, illustrates the four essential steps of OBM: 1) Get the information out there; 2) teach the basics of finance and business; 3) empower people to make decisions based on what they know; and 4) make sure everyone shares directly in the company's success, as well as its failure, with targets for net earnings and return on operating assets. With technological changes transforming business and the concurrent rise of intangible and human capital as the sources of wealth creation, OBM has begun to find its place in the business world.