Business · FORTUNE
Fortune #04
Good fortune
The cash drawer does not reveal a day's profit. Record money in and out to spot busy days with high costs.
QUOTE CARD
A quote for you
“ปรับปรุงระบบการผลิตและบริการอย่างต่อเนื่องและตลอดไป เพื่อเพิ่มคุณภาพและประสิทธิภาพการผลิต และลดต้นทุนลงอย่างต่อเนื่อง”
— ดับเบิลยู. เอ็ดเวิร์ดส์ เดมิง
นักสถิติและนักคิดด้านคุณภาพ ผู้พัฒนาแนวทางปรับปรุงระบบงานอย่างต่อเนื่อง
- Person
- W. Edwards Deming
- Source work
- p. 23 (Point 5 from the "Condensation of the 14 Points for Management" presented in Chapter 2)
- Source text
- Improve constantly and forever the system of production and service, to improve quality and productivity, and thus constantly decrease costs.
STORY & REFLECTION
The coffee cart's small ledger
Guidance-based illustration · The coffee cart's small ledger
Illustrative scene: A coffee cart has a line all morning. Its owner goes home pleased, then finds too little in the account for stall rent despite remembering many busy days.
He begins recording sales, milk, cups, ice, rent, and personal withdrawals each evening. Two weeks later, small daily purchases add up to more than he expected.
The SBA recommends orderly records of revenue and expenses and using financial statements to understand capital and cash flow. Sales figures are best read alongside actual receipts and payment dates.
A ledger does not instantly raise sales, but it shows where to act.
Reflection
Recorded numbers make choices clearer.
A small action today
Record today's sales and expenses.
A question to reflect on
Which expense do you remember today but have not recorded?