事业 · 创业者自述
安德鲁·卡内基：安德鲁·卡内基自传·补录 188
安德鲁·卡内基《安德鲁·卡内基自传》· Autobiography of Andrew Carnegie · 领导
To arrive at this was a much more difficult task than one would imagine. Every manager in the mills was naturally against the new system. Years were required before an accurate system was obtained, but eventually, by the aid of many clerks and the introduction of weighing scales at various points in the mill, we began to know not only what every department was doing, but what each one of the many men working at the furnaces was doing, and thus to compare one with another. One of the chief sources of success in manufacturing is the introduction and strict maintenance of a perfect system of accounting so that responsibility for money or materials can be brought home to every man. Owners who, in the office, would not trust a clerk with five dollars without having a check upon him, were supplying tons of material daily to men in the mills without exacting an account of their stewardship by weighing what each returned in the finished form.
出处：
https://www.gutenberg.org/ebooks/17976
定位：Additional excerpt 188 · 核对日期：2026-10-19 · 核验：短摘录
白话
建立精确的核算体系比想象中难得多。每个工厂经理都反对新制度，花了好几年，借助许多职员和在各个点位安装称重秤，才不仅知道每个部门在做什么，还知道每个炉前工人在做什么，从而互相比较。卡内基认为制造业成功的关键之一，是引入并严格执行完美的会计制度，让钱和材料的责任落实到每个人。他讽刺：老板在办公室连五美元都不放心交给职员，却每天把成吨材料交给厂里的人，不称量成品来核对。核心是：没有计量和核算，责任就落空。
上下文
卡内基自传，讲述19世纪美国钢铁厂引入成本会计和称重制度的艰难过程。
今日一问
你的团队里，有没有哪些资源流动是“没有称重”的？如何让责任落实到人？
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