Saturday, December 6, 2008

Efficient Economizing???

Oscar’s accounting revealed that the office was running a sizable surplus. Once the term “surplus“ was explained to Michael “like he was a five year old,“ Michael was overjoyed with the news, and he asked the staff what they would like to spend the discretionary income on. It was soon evident however, that the money was not merely superfluous funds, rather the money could be put to good use to replace the worn out chairs, or buy a new copier. This goes to show that Michael was completely unaware of the problems with the fixtures and furnishings at the office. Furthermore, since they are running a paper company, they should be expected to have a functional copier.
Michael at one point decided that he would forego replacing the worn out items, and instead he decides to opt for the bonus given to managers for returning a surplus equivalent to 15% of the surplus. After discovering this, the office staff was upset, so he told them they had to agree among themselves whether they wanted the copier or the chairs. They voted for the new chairs, but it was still quite evident that a new copier was also needed. So, far from having a surplus, they actually needed extra money to cover the office expenses.
Meanwhile, at Dwight’s farm, he gave Andy and Angela a tour of the premises, in preparation for their upcoming wedding. In a practice ceremony, Dwight stood in for Andy and married Angela. Even though Angela still loves Dwight, she was outraged by his trickery, and therefore, she publicly demonstrated her love for Andy when they all returned to the office.

Funny moment of the week:
As Andy walked around Dwight’s farm with Angela, and he repeatedly stepped in animal excrement in the most unlikely places, such as the kitchen.


jjccjc said...

As an auditor, I frequently had to deal with less that satisfactory office furnishing. It was evident that comfort was not the major goal.

Carol said...

Here is something I was sent regarding "efficient economizing". You may enjoy it.

> A Japanese company ( Toyota ) and an American company (Ford) decided to
> have a canoe race on the Missouri River. Both teams practiced long and
> hard to reach their peak performance before the race.
> On the big day, the Japanese won by a mile.
> The Americans, very discouraged and depressed, decided to investigate
> the reason for the crushing defeat. A management team made up of senior
> management was formed to investigate and recommend appropriate action.
> Their conclusion was the Japanese had 8 people rowing and 1 person
> steering, while the American team had 8 people steering and 1 person
> rowing.
> Feeling a deeper study was in order, American management hired a
> consulting company and paid them a large amount of money for a second
> opinion.
> They advised, of course, that too many people were steering the boat,
> while not enough people were rowing.
> Not sure of how to utilize that information, but wanting to prevent
> another loss to the Japanese, the rowing team's management structure was
> totally reorganized to 4 steering supervisors, 3 area steering
> superintendents, and 1 assistant superintendent steering manager.
> They also implemented a new performance system that would give the 1
> person rowing the boat greater incentive to work harder. It was called
> the 'Rowing Team Quality First Program,' with meetings, dinners, and
> free pens for the rower There was discussion of getting new paddles,
> canoes, and other equipment, extra vacation days for practices and
> bonuses.
> The next year the Japanese won by two miles.
> Humiliated, the American management laid off the rower for poor
> performance, halted development of a new canoe, sold the paddles, and
> canceled all capital investments for new equipment. The money saved was
> distributed to the Senior Executives as bonuses and the next year's
> racing team was out-sourced to India.
> Sadly, The End.
> Here's something else to think about:
> Ford has spent the last thirty years moving all its factories out of the
> US, claiming they can't make money paying American wages.
> TOYOTA has spent the last thirty years building more than a dozen plants
> inside the US. The last quarter's results:
> TOYOTA makes 4 billion in profits while Ford racked up 9 billion in
> losses.
> Ford folks are still scratching their heads.

Judy Fraser

J.A. Fraser & Associates

613 471-0038