事业 · 创业者自述
安德鲁·卡内基：安德鲁·卡内基自传·补录 320
安德鲁·卡内基《安德鲁·卡内基自传》· Autobiography of Andrew Carnegie · 领导
So perfect was the machinery, so admirable the plans, so skillful were the men selected by Captain Jones, and so great a manager was he himself, that our success was phenomenal. I think I place a unique statement on record when I say that the result of the first month's operations left a margin of profit of $11,000. It is also remarkable that so perfect was our system of accounts that we knew the exact amount of the profit. We had learned from experience in our iron works what exact accounting meant. There is nothing more profitable than clerks to check up each transfer of material from one department to another in process of manufacture.
出处：
https://www.gutenberg.org/ebooks/17976
定位：Additional excerpt 320 · 核对日期：2026-10-19 · 核验：短摘录
白话
卡内基的工厂第一個月就赚了一万一千美元，靠的是琼斯上尉选的人、完善的计划和精密的账目。他们从铁厂经验里学到：精确核算每一道工序的物料转移，利润才看得清。核心是：好系统让成功可测量、可复制。做法是把每个环节的物料流转都记账，用专人核对，这样成本、利润一目了然，决策才有依据。别只靠感觉经营，账目清楚才能知道钱从哪来、漏在哪。
上下文
卡内基自传中讲述新钢铁厂开局即盈利，强调管理和会计制度的作用。
今日一问
你的工作或生意里，哪个环节的物料或成本流转还没被精确记录？今天能不能补上一笔账？
公版传记；原文逐字取自 Project Gutenberg，仅摘录段落并附全书链接。
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