2027年3月24日周三

The first step forward in assembly came when we began taking the work to the men instead of the men to the work. We now have two general principles in all operations--that a man shall never have to take more than one step, if possibly it can be avoided, and that no man need ever stoop over.

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Chapter V, excerpt 51

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九川問：「此功夫卻於心上體驗明白，只解書不通。」 先生曰：「只要解心。心明白，書自然融會。若心上不通，只要書上文義通，卻自生意見。」

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卷下·第217条

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Though pecuniary wages and profit are very different in the different employments of labour and stock; yet a certain proportion seems commonly to take place between both the pecuniary wages in all the different employments of labour, and the pecuniary profits in all the different employments of stock. This proportion, it will appear hereafter, depends partly upon the nature of the different employments, and partly upon the different laws and policy of the society in which they are carried on. But though in many respects dependent upon the laws and policy, this proportion seems to be little affected by the riches or poverty of that society, by its advancing, stationary, or declining condition, but to remain the same, or very nearly the same, in all those different states. I shall, in the third place, endeavour to explain all the different circumstances which regulate this proportion.

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Book I, Chapter VII, paragraph 179

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But it so happened that my intention of writing and publishing this comment was never fulfilled. I did, indeed, from time to time, put down short hints of the sentiments, reasonings, etc., to be made use of in it, some of which I have still by me; but the necessary close attention to private business in the earlier part of my life, and public business since, have occasioned my postponing it; for, it being connected in my mind with a great and extensive project, that required the whole man to execute, and which an unforeseen succession of employs prevented my attending to, it has hitherto remain'd unfinish'd.

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Excerpt 43

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o Because of this two-pronged approach to business ownership and because of the limitations of conventional accounting, consolidated reported earnings may reveal relatively little about our true economic performance. Charlie and I, both as owners and managers, virtually ignore such consolidated numbers. However, we will also report to you the earnings of each major business we control, numbers we consider of great importance. These figures, along with other information we will supply about the individual businesses, should generally aid you in making judgments about them.

出处： https://www.berkshirehathaway.com/letters/1983.html
1983 Chairman's Letter, excerpt 3

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