"No, we must be based on the principle of seeking truth from facts!" Zhao Changfeng was unmoved: "This bad debt reserve must be calculated to the maximum extent from the soundness, and only in this way is it truly responsible for investment." --Phoenix-Dance-Literature-Learning-Net--We don't need those whitewashed financial data! ”

"Then, Director Zhao, I still have to report to Chairman Xu before I can reply to you!" Director Wang said.

Chairman Xu is not only the chairman of Tianwaitian Group Co., Ltd., but also the chairman of Zhongyuan Tianwaitian Co., Ltd. For such a big matter, without Chairman Xu's will, Director Wang would not dare to revise the financial statements with a single sentence from this young Director Zhao.

Zhao Changfeng said coldly: "No problem, you can go to Chairman Xu to report." However, don't be busy yet, there are still things that need to be revised in the 97 annual report. ”

Director Wang was stunned for a moment, and asked cautiously, "Director Zhao, is there anything else that needs to be modified?" ”

Zhao Changfeng pointed to the column of withholding expenses and said: "The proportion of this withholding expenses is too low, and it is not enough to cope with the operating expenses and advertising and promotion expenses for the whole year of '98. ”

Director Wang said: "Director Zhao, this can be recorded according to the actual amount of students at that time, and included in the management expenses and operating expenses of the enterprise. ”

Zhao Changfeng smiled and asked Director Wang: "Do you know why Zhongyuan Tianwaitian shares lost money for two consecutive years in the ninety-sixth and ninety-seventh years?" ”

Director Wang hesitated for a moment and said: "The operating costs of enterprises, especially the construction of marketing systems, commodity procurement costs and logistics costs, have increased too much. The operating income did not increase accordingly, so it fell into a loss. ”

Zhao Changfeng knocked on the table with his hand and said, "That's right, you also know where the problem is." Let's talk about the reasons for the slow or even negative growth of operating income? ”

Director Wang said: "Competitors have grown too fast, and the advertising and promotion efforts of Zhongyuan Tianwaitian shares are not enough, and they have gradually lost brand recognition among consumers. --Phoenix-Dance-Literature-Learning-Net--"

Zhao Changfeng said: "That's right! Therefore, an important way to increase operating income must increase advertising investment. Enhance the intensity of your promotions. This necessitates an increase in advertising budgets. If we don't accrue it in advance now, in the specific operation, once we encounter a shortage of funds, or other projects need a capital budget, it will inevitably reduce advertising and promotion costs. What are you talking about competing with your competitors? Therefore, as the person in charge of finance, you should not always look at the problem from the perspective of finance, but look at the problem from the overall situation of the company and from a strategic height. You can't just be a housekeeper. You need to be a planner of your company's future development strategy. ”

Zhao Changfeng's reasoning is plausible, Director Wang sounds very reasonable, but he feels that there are some problems, but he is eager to explain where the problem is, and he can't pick it out to refute Zhao Changfeng.

Zhao Changfeng continued: "In addition, the procurement cost and logistics cost of the enterprise, as well as the cost of the construction of the enterprise channel. It is necessary to withhold expenses according to the plan, and then allocate them to each month in the future, so that enterprise leaders can know in advance how high the operating costs of the enterprise are, and they must spend money in a planned manner, and they must spend it within the scope of the apportionment ratio of the withholding expenses. In this way, the accounting method is more common in public institutions, and it is called budget accounting. Although it is not appropriate for us to adopt such an approach in our commercial enterprises as a whole, can we still learn from the advantages of budget accounting in some matters? This also has the advantage of calculating the total operating costs of the enterprise in advance. Then use the backward method to decompose to each commodity, so that each step is managed by objectives, and the level to which the cost needs to be controlled has specific quantitative numerical indicators, so that you are still worried that the profit target cannot be achieved? ”

Director Wang himself is also good at finance, and of course he understands the fallacy of Zhao Changfeng's crooked reasoning, but Zhao Changfeng is a leader and the emperor, so he can't tell Zhao Changfeng directly: "Director Zhao, your understanding is wrong." The truth of the matter is actually like this, we should look at the problem this way? ”

Can that be said? Of course you can't say. Even Chairman Xu needs to rely on Zhao Changfeng's face, how dare the financial director of one of his subsidiaries dare to compete with Director Zhao's thighs.

It was only at this time that Director Wang really felt a headache. Mr. Wang likes two kinds of leadership. A leader who understands everything and everything. This kind of leadership is reasonable. As long as you dissect the truth for them, the leader will accept your point of view. Because leadership itself is an expert. Nature knows that the point you make is correct; Director Wang likes another kind of leader who doesn't understand anything, a leader who doesn't understand anything, this kind of leader is also easy to wait, because they know that they don't understand anything, so they don't get involved in things, they treat you as an expert in their minds, and they will let you do what you say about what to do, as long as you catch the rabbit, as for whether to use a shotgun or a trap, the leader will not interfere at all.

So what kind of leadership is Director Wang most afraid of? It's the kind of leader who doesn't know what he doesn't understand, you say he doesn't understand, he knows some of it; You say he understands, but he doesn't understand a lot of things. This kind of leader often thinks very highly of himself, thinking that he is an expert, knows everything, understands everything, likes to point fingers at specific affairs, and likes to interfere in the specific plans of the people below, but the orders he gives and the plans he puts forward are often blind commands, which will make a mess of things. Moreover, this kind of leadership is often very immodest and does not listen to the opinions of subordinates at all; Of course, it's not that he can't hear it, because he doesn't seem to understand it, so he doesn't fully understand the reason of his subordinates, and sometimes he wants to screw it according to his own understanding, so how to listen to the correct opinions of his subordinates?

Therefore, it is not terrible for a layman to lead an insider, but it is terrible for a half-hung insider to lead a real insider, and at this moment, in Director Wang's mind, Zhao Changfeng is the kind of half-baked insider.

In fact, Zhao Changfeng is a real expert, although he may not have more than ten years of financial experience like Director Wang, but in terms of flexibility and openness in thinking, it is far from being something that a mediocre financial person like Director Wang can catch up. It's just that Zhao Changfeng has no way to reveal his true purpose to Director Wang at this time, and due to the rush of time, Zhao Changfeng didn't have time to come up with a completely reasonable reason to convince Director Wang, saying that he could only use this half-theory to cooperate with his status as the emperor to suppress Director Wang.

"Director Zhao, how much do you think is appropriate?" Director Wang said cautiously.

"Mention 200 million." Zhao Changfeng said: "Half of it must be apportioned and digested in the ninety-seven year. ”

Director Wang gasped and cautiously said to Zhao Changfeng: "Director Zhao, in this way, the cost of ninety-seven years will increase by more than 300 million. ”

Zhao Changfeng nodded and said, "That's right, I know better than you." You should go and consult Chairman Xu now and tell him that he must reply before he gets off work this afternoon. ”

"What? In the ninety-seven years, we will increase the cost of land by more than 300 million? Chairman Xu was taken aback. In the second half of '97, he and the leading body of the Zhongyuan Outer Heaven Co., Ltd. did everything they could, and tried all kinds of illegal or non-illegal methods to maintain the loss in the second half of the year to 130 million yuan, so that the Zhongyuan Outer Sky Company still suffered a huge loss of more than 650 million yuan throughout the year. Now Zhao Changfeng is doing this again, and he wants to add more than 300 million yuan to the 97 year, so if calculated in this way, won't the loss amount of Zhongyuan Tianwaitian Co., Ltd. in the 97 year reach nearly 1 billion yuan? Isn't this another record for China's stock market? In 96 years, Zhongyuan Tianwaitian Co., Ltd. magically created the largest single-share loss in the Chinese stock market. In the 97th year, he created the largest total loss in the Chinese stock market, so should he, the chairman of the Zhongyuan Tianwaitian Group, continue to do it?

"Director Wang, you wait, I'll go to Director Zhao to discuss." Chairman Xu had no choice but to come out to find Zhao Changfeng in person. But Chairman Xu didn't expect that Zhao Changfeng would not give him any face, even if he accompanied the smiling face and said all the good things, Zhao Changfeng still said coldly: "Chairman Xu, we must be in line with the principle of seeking truth from facts, and truthfully reflect the true situation of Zhongyuan Tianwaitian Co., Ltd. to the majority of investors, so as to help them make a correct judgment." In this way, the turbulence caused by the change in the share price of Zhongyuan Tianwaitian Co., Ltd. can be mitigated. Chairman Xu came out with a blushing face, and scolded Zhao Changfeng in his heart for something, isn't he just a small deputy director-level cadre? Lao Tzu is still a dignified deputy department-level cadre, and you don't give face when you talk to you softly? At that moment, Chairman Xu angrily called Director Jin Yuyuan: "Director Jin, I can't be the chairman anymore!" ”

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