Discussion: View Thread

Expand all | Collapse all

People versus Capital

  • 1.  People versus Capital

    Posted 03-16-1999 09:34
    Jack Ring wrote:
    >I would like it even better if it assumed that People were the Reason for a
    >business, not just resources or kapital to be used to fuel "the machine."

    Well said Jack. If people are a "resource", then:
    1. Can they be disposed of like a fixed asset?
    2. Can their "value" be included in the balance sheet?

    By focussing on the People first and the business second, I believe that
    the business will actually be more productive than if it were purely a
    "machine" that keeps the bean-counters happy.

    Just a couple of Aussie cents worth.

    Alan :-)
    --------------------------------------------------
    Alan Wilson ~ Facilitated Solutions
    Professional Educator & Speaker


  • 2.  People versus Capital

    Posted 03-16-1999 11:16
    Alan & all -

    The idea that human resources have value is one that the accountants,
    among others, have argued they should include on the balance sheet.
    Howevewr, although they have argued for inclusion thereof, I've never seen
    any attempt to actually do so in any firm's annual report or other similar
    documents.

    Theory is one thing; actually doing so is another.

    - - -

    I think both views are important - but both miss the mark. Peter Drucker
    said that " . . the purpose of business is to create a customer." Failing
    that approach, failure is probable. Using it, employees and those who
    furnish capital are likely to obtain returns.

    Tim Edlund, Morgan State University

    On Tue, 16 Mar 1999, Facilitated Solutions [Alan Wilson] wrote: [in part]

    > Jack Ring wrote:
    > >I would like it even better if it assumed that People were the Reason for a
    > >business, not just resources or kapital to be used to fuel "the machine."
    >
    > Well said Jack. If people are a "resource", then:
    > 1. Can they be disposed of like a fixed asset?
    > 2. Can their "value" be included in the balance sheet?
    >
    > By focussing on the People first and the business second, I believe that
    > the business will actually be more productive than if it were purely a
    > "machine" that keeps the bean-counters happy.

    Provided the the people you focus on are customers first, and on
    those working for the firm second!


  • 3.  People versus Capital

    Posted 03-16-1999 11:44
    This is one of the reasons why the switch from "personel" to "human
    resources" has always irked me. Brings to mind attempts at using
    language to distance ourselves from...(whatever). Taking the "person"
    out makes it easier to perform certain actions with less of a twinge on
    one's conscience. Just one little example of a wide spectrum of such.

    --
    Louis R. Chauvin
    Faculty of Management
    McGill University
    Montreal, Canada


    Tim Edlund wrote:
    >
    > Alan & all -
    >
    > The idea that human resources have value is one that the accountants,
    > among others, have argued they should include on the balance sheet.
    > Howevewr, although they have argued for inclusion thereof, I've never seen
    > any attempt to actually do so in any firm's annual report or other similar
    > documents.
    >
    > Theory is one thing; actually doing so is another.
    >
    > - - -
    >
    > I think both views are important - but both miss the mark. Peter Drucker
    > said that " . . the purpose of business is to create a customer." Failing
    > that approach, failure is probable. Using it, employees and those who
    > furnish capital are likely to obtain returns.
    >
    > Tim Edlund, Morgan State University
    >
    > On Tue, 16 Mar 1999, Facilitated Solutions [Alan Wilson] wrote: [in part]
    >
    > > Jack Ring wrote:
    > > >I would like it even better if it assumed that People were the Reason for a
    > > >business, not just resources or kapital to be used to fuel "the machine."
    > >
    > > Well said Jack. If people are a "resource", then:
    > > 1. Can they be disposed of like a fixed asset?
    > > 2. Can their "value" be included in the balance sheet?
    > >
    > > By focussing on the People first and the business second, I believe that
    > > the business will actually be more productive than if it were purely a
    > > "machine" that keeps the bean-counters happy.
    >
    > Provided the the people you focus on are customers first, and on
    > those working for the firm second!


  • 4.  People versus Capital

    Posted 03-16-1999 12:32
    Tim,
    A decade or two ago, I think that the R. G. Barry Corporation tested
    'human capital' annual reports. Don't remember if they were SEC
    approved, i.e., the human capital portion, or not. The concern of focus
    was that if the value of the labor force was properly recognized,
    management might be more able to utilize that labor force. I had heard
    that other firms were experimenting with the approach, but I never saw
    any reports that those companies might have issued.

    Think that the work was done in conjunction with accountants at the
    University of Michigan. [Sincere apologies for any oversights on my
    part.]

    I used those annual reports in both my personnel classes and business &
    society classes. Several textbooks of that era also mentioned those
    annual reports.

    There were concurrent academic concerns. Did the value of the labor
    force increase with increases in inflation? If the value of the labor
    force declined, was the decrease due to management actions, or to
    workforce aging, or to non-job related interests of the workforce, or to
    whatever? The reports were always successful in generating class
    discussion.

    George S. Cole gscole@ark.ship.edu
    Shippensburg University


  • 5.  People versus Capital

    Posted 03-16-1999 15:23
    Should human resources be on the balance sheet? Skandia is among several
    Swedish companies working on this question. http://www.skandia/se/ It
    reports on 'human capital' as well as 'intellectual capital' partly as
    means of explaining why stock exchange trading occurs at around 5 times
    book value.

    Incidentally, don't sports-teams-as-businesses have this problem? I
    think UK tax law requires player transfers to be treated as trades in
    the profit and loss account. A sale of such an asset by a little club
    creates a big profit (and hence tax) in one year that cannot be posted
    against the normal trading losses. And the estimated value of Manchester
    United Football Club (�675 million) cannot just be the brand and the
    stadium. Could the more than 20 professionals be worth about �5 million
    each?

    John Naylor
    Business School, Liverpool John Moores University


  • 6.  People versus Capital

    Posted 03-16-1999 20:43
    > Jack Ring wrote: (and a lot of other people commented) :)
    > >I would like it even better if it assumed that People were the Reason
    > for a
    > >business, not just resources or kapital to be used to fuel "the
    > machine."
    >

    For a semi-non-management viewpoint, suggest you check out Joeseph
    Kelada's web site,
    at

    http://www.hec.ca/~p178/Triad.html

    or thereabouts. I also have a Dilbert cartoon, in which Alice goes
    bonkers trying to get across to the pointy haired guy on this very
    topic. But to post a graphic of that would violate a copyright, I'm
    sure. :)

    BTW, does one manage things, or manage people using things?

    Jay
    --
    Jay Warner
    Principal Scientist
    Warner Consulting, Inc.
    4444 North Green Bay Road
    Racine, WI 53404-1216
    USA

    Ph: (414) 634-9100
    FAX: (414) 681-1133
    email: quality@a2q.com
    web: http://www.a2q.com

    Money buys things. Not people.


  • 7.  People versus Capital

    Posted 03-16-1999 21:07
    Business has four major resources available to it. Ranked in order in
    cost and importance, these resources are:
    Capital
    Know-how
    Labor
    Energy

    Business has four major pressures with which to effect change. These
    are:
    Economic
    Technical
    Political
    Societal

    Their rank changes with both time and individual product/market
    segments, but they are generally all present to some degree in any given
    situation.





    Facilitated Solutions wrote:
    >
    > Jack Ring wrote:
    > >I would like it even better if it assumed that People were the Reason for a
    > >business, not just resources or kapital to be used to fuel "the machine."
    >
    > Well said Jack. If people are a "resource", then:
    > 1. Can they be disposed of like a fixed asset?
    > 2. Can their "value" be included in the balance sheet?
    >
    > By focussing on the People first and the business second, I believe that
    > the business will actually be more productive than if it were purely a
    > "machine" that keeps the bean-counters happy.
    >
    > Just a couple of Aussie cents worth.
    >
    > Alan :-)
    > --------------------------------------------------
    > Alan Wilson ~ Facilitated Solutions
    > Professional Educator & Speaker
    > --------------------------------------------------

    --
    Dick Montgomery, General Manager
    21st Century Co-operative
    Our Mission - "Help You Increase Sales"
    http://www.chemmgrs.com


  • 8.  People versus Capital

    Posted 03-16-1999 21:24
    All good businesses count their people investment as one of their four
    major resources. (capital, know-how, manpower, and energy)

    John Naylor wrote:
    >
    > Should human resources be on the balance sheet? Skandia is among several
    > Swedish companies working on this question. http://www.skandia/se/ It
    > reports on 'human capital' as well as 'intellectual capital' partly as
    > means of explaining why stock exchange trading occurs at around 5 times
    > book value.
    >
    > Incidentally, don't sports-teams-as-businesses have this problem? I
    > think UK tax law requires player transfers to be treated as trades in
    > the profit and loss account. A sale of such an asset by a little club
    > creates a big profit (and hence tax) in one year that cannot be posted
    > against the normal trading losses. And the estimated value of Manchester
    > United Football Club (£675 million) cannot just be the brand and the
    > stadium. Could the more than 20 professionals be worth about £5 million
    > each?
    >
    > John Naylor
    > Business School, Liverpool John Moores University

    --
    Dick Montgomery, General Manager
    21st Century Co-operative
    Our Mission - "Help You Increase Sales"
    http://www.chemmgrs.com


  • 9.  People versus Capital

    Posted 03-17-1999 03:01
    George S. Cole wrote:
    > Tim,
    > A decade or two ago, I think that the R. G. Barry Corporation tested
    > 'human capital' annual reports.

    Some Swedish companies, e.g. in the Ericsson group, are doing it
    today, in collaboration with the Personnel Economics Institute (I
    am not sure about the English translation) at Stockholm
    University's School of Business. Another, and probably the most
    famous, approach is Skandia and their "intellectual capital".


    Bengt


    **************************************************
    Bengt Kjellén benkj@hgo.se
    IT/Business Adm Programme
    Gotland University College
    Cramérg 3 Phone +46-(0)498 29 99 54
    S-621 57 Visby, Sweden Fax +46-(0)498 29 99 52
    **************************************************


  • 10.  People versus Capital

    Posted 03-17-1999 04:01
    .....snip
    The concern of focus
    > was that if the value of the labor force was properly recognized,
    > management might be more able to utilize that labor force.
    ...snip.

    I've been following the debate with interest - George Cole's comments in
    particular have struck a cord. Also, the post which referred to the
    adoption of 'HRM' as a means of de-personalizing the process.
    In many cases, the most valuable assets of an organisation are the staff.
    But, to quote from Joni Mitchell, "...well you don't know what you've got
    'til it's gone..."
    Regards,
    Kevin Fields
    Lecturer: Tourism & Hospitality Management
    Birmingham College of Food, Tourism
    & Creative Studies

    "Education is not filling a bucket but lighting a fire."
    --- WILLIAM BUTLER YEATS


  • 11.  People versus Capital

    Posted 03-17-1999 06:34
    One only needs to look at the investment flows to start-up companies and IPOs
    to realize that the basis of investment decisions is largely influenced by the
    people behind the project.

    Victor Magdaraog
    Manila, Philippines

    Richard Montgomery wrote:

    > All good businesses count their people investment as one of their four
    > major resources. (capital, know-how, manpower, and energy)
    >
    > John Naylor wrote:
    > >
    > > Should human resources be on the balance sheet? Skandia is among several
    > > Swedish companies working on this question. http://www.skandia/se/ It
    > > reports on 'human capital' as well as 'intellectual capital' partly as
    > > means of explaining why stock exchange trading occurs at around 5 times
    > > book value.
    > >
    > > Incidentally, don't sports-teams-as-businesses have this problem? I
    > > think UK tax law requires player transfers to be treated as trades in
    > > the profit and loss account. A sale of such an asset by a little club
    > > creates a big profit (and hence tax) in one year that cannot be posted
    > > against the normal trading losses. And the estimated value of Manchester
    > > United Football Club (�675 million) cannot just be the brand and the
    > > stadium. Could the more than 20 professionals be worth about �5 million
    > > each?
    > >
    > > John Naylor
    > > Business School, Liverpool John Moores University
    >
    > --
    > Dick Montgomery, General Manager
    > 21st Century Co-operative
    > Our Mission - "Help You Increase Sales"
    > http://www.chemmgrs.com


  • 12.  People versus Capital

    Posted 03-17-1999 10:12
    There has been considerable work done to quantify the value of human capital
    to organizations. There are several books on intellectual capital, which I
    believe others have referred to in previous emails, that show what some
    companies are doing in this area.

    The most interesting and complete work done is by Skandia in Sweden. They
    produce an annual supplement
    (http://www.skandia.se/group/future/intellectual/frame_intellectual.htm) to
    their annual report which quantifies, measures and evaluates many "soft"
    areas that do not fit the usual annual report format. There are, it seems,
    regulations that prevent the inclusion of some of this material in the
    normal, shareholder version of the annual report, hence the supplement.

    The person overseeing this effort is well known to many of in the US. He is
    Leif Edvinsson and is the co-author of one of the Intellectual Capital books
    called "Intellectual Capital" by Edvinsson and Malone published by Harper in
    1997.

    I believe that Europe leads in the efforts for measure the human
    contribution side of the equation. American companies have tended to focus
    on tangible aspects such as the value of patents and other documents.

    Kevin B. Wheeler
    President
    Global Learning Resources
    46330 Sentinel Drive
    Fremont, CA 94539 USA
    510-659-0179 (voice)
    510-659-0189 (fax)

    Enter the 21st Century with the Best Possible People
    Corporate Education - Staffing - Retention
    http://www.kwheeler.com

    ----- Original Message -----
    From: Tim Edlund <tedlund@MORGAN.EDU>
    To: <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    Sent: Tuesday, March 16, 1999 8:16 AM
    Subject: Re: People versus Capital


    >Alan & all -
    >
    >The idea that human resources have value is one that the accountants,
    >among others, have argued they should include on the balance sheet.
    >Howevewr, although they have argued for inclusion thereof, I've never seen
    >any attempt to actually do so in any firm's annual report or other similar
    >documents.
    >
    >Theory is one thing; actually doing so is another.
    >
    >- - -
    >
    >I think both views are important - but both miss the mark. Peter Drucker
    >said that " . . the purpose of business is to create a customer." Failing
    >that approach, failure is probable. Using it, employees and those who
    >furnish capital are likely to obtain returns.
    >
    >Tim Edlund, Morgan State University
    >
    >On Tue, 16 Mar 1999, Facilitated Solutions [Alan Wilson] wrote: [in part]
    >
    >> Jack Ring wrote:
    >> >I would like it even better if it assumed that People were the Reason
    for a
    >> >business, not just resources or kapital to be used to fuel "the
    machine."
    >>
    >> Well said Jack. If people are a "resource", then:
    >> 1. Can they be disposed of like a fixed asset?
    >> 2. Can their "value" be included in the balance sheet?
    >>
    >> By focussing on the People first and the business second, I believe that
    >> the business will actually be more productive than if it were purely a
    >> "machine" that keeps the bean-counters happy.
    >
    > Provided the the people you focus on are customers first, and on
    >those working for the firm second!
    >


  • 13.  People versus Capital

    Posted 03-17-1999 10:31
    A review of past annual reports of Dow Corning will show that management
    has a very high regard for its employees and boasts more about their
    individual successes than the money it makes. This regard for people has
    allowed Dow Corning to successful emerge from bankrupcy with the company
    fully intact. I would consider this as an excellent case study for
    academic review .

    You can most likely obtain some of these reports by writing to public
    relations, Dow Corning, Midland, Mi 48640.

    Tim Edlund wrote:
    >
    > Alan & all -
    >
    > The idea that human resources have value is one that the accountants,
    > among others, have argued they should include on the balance sheet.
    > Howevewr, although they have argued for inclusion thereof, I've never seen
    > any attempt to actually do so in any firm's annual report or other similar
    > documents.
    >
    > Theory is one thing; actually doing so is another.
    >
    > - - -
    >
    > I think both views are important - but both miss the mark. Peter Drucker
    > said that " . . the purpose of business is to create a customer." Failing
    > that approach, failure is probable. Using it, employees and those who
    > furnish capital are likely to obtain returns.
    >
    > Tim Edlund, Morgan State University
    >
    > On Tue, 16 Mar 1999, Facilitated Solutions [Alan Wilson] wrote: [in part]
    >
    > > Jack Ring wrote:
    > > >I would like it even better if it assumed that People were the Reason for a
    > > >business, not just resources or kapital to be used to fuel "the machine."
    > >
    > > Well said Jack. If people are a "resource", then:
    > > 1. Can they be disposed of like a fixed asset?
    > > 2. Can their "value" be included in the balance sheet?
    > >
    > > By focussing on the People first and the business second, I believe that
    > > the business will actually be more productive than if it were purely a
    > > "machine" that keeps the bean-counters happy.
    >
    > Provided the the people you focus on are customers first, and on
    > those working for the firm second!

    --
    Dick Montgomery, General Manager
    21st Century Co-operative
    Our Mission - "Help You Increase Sales"
    http://www.chemmgrs.com


  • 14.  People versus Capital

    Posted 03-17-1999 11:21
    Dilbert has his own Website, and you can view and download for your own use
    any of the many strips thereon.

    Jay Warner wrote:

    > > Jack Ring wrote: (and a lot of other people commented) :)
    > > >I would like it even better if it assumed that People were the Reason
    > > for a
    > > >business, not just resources or kapital to be used to fuel "the
    > > machine."
    > >
    >
    > For a semi-non-management viewpoint, suggest you check out Joeseph
    > Kelada's web site,
    > at
    >
    > http://www.hec.ca/~p178/Triad.html
    >
    > or thereabouts. I also have a Dilbert cartoon, in which Alice goes
    > bonkers trying to get across to the pointy haired guy on this very
    > topic. But to post a graphic of that would violate a copyright, I'm
    > sure. :)
    >
    > BTW, does one manage things, or manage people using things?
    >
    > Jay
    > --
    > Jay Warner
    > Principal Scientist
    > Warner Consulting, Inc.
    > 4444 North Green Bay Road
    > Racine, WI 53404-1216
    > USA
    >
    > Ph: (414) 634-9100
    > FAX: (414) 681-1133
    > email: quality@a2q.com
    > web: http://www.a2q.com
    >
    > Money buys things. Not people.


  • 15.  People versus Capital

    Posted 03-17-1999 14:15
    As a specialist consultant in telework (including home offices), I have
    observed a number of ways of interpreting the 'value of people'.

    Many organisations persist in quoting, in their mission statements for
    example, the time worn clich� "People are a greatest asset" and yet continue
    to require them to travel every day through rush hour traffic and make their
    lives totally subservient to the whims of the workplace. Such
    contradictions are probably a good illustration of the split between
    leadership (defining missions and directions) and management (implementing
    the requirements) -- they pull in opposite directions.

    However, some organisations have recognised that if a person's salary is $x,
    their true value to the enterprise is probably $x times 2.5 (in round
    figures) once the cost of replacing them if they left, training
    replacements, lost potential productivity, and so on. Such organisations
    also often realise that providing telework secures the productivity and
    decreases potential turnover. In other words, it is possible to quantify
    the capital value of staff, and to implement 'human', 'flexible',
    non-financial strategies to maximise this value. People and Capital for
    such enterprises are not opposites but supplements: with telework you can
    have your cake and eat it.

    Some companies have got to the point where the 'capital' and other
    conventional corporate descriptors (premises, labels, job titles, etc.) have
    become irrelevant: the company exists simply as a group of committed people
    doing things for their mutual benefit. Such enterprises are often the most
    successful (in social and human terms, which are the most important in the
    long term).

    Regards,
    Bevis England
    Telework New Zealand


  • 16.  People versus Capital

    Posted 03-17-1999 21:23
    I would quarrel with K. Wheeler's statement. My experiences of the past
    40 years tell me just the opposite.


    kwheeler wrote in part:

    >I believe that Europe leads in the efforts for measure the human
    > contribution side of the equation. American companies have tended to focus
    > on tangible aspects such as the value of patents and other documents.

    > Kevin B. Wheeler
    > President
    > Global Learning Resources
    > 46330 Sentinel Drive
    > Fremont, CA 94539 USA
    > 510-659-0179 (voice)
    > 510-659-0189 (fax)
    >
    > Enter the 21st Century with the Best Possible People
    > Corporate Education - Staffing - Retention
    > http://www.kwheeler.com
    >
    > ----- Original Message -----
    > From: Tim Edlund <tedlund@MORGAN.EDU>
    > To: <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    > Sent: Tuesday, March 16, 1999 8:16 AM
    > Subject: Re: People versus Capital
    >
    > >Alan & all -
    > >
    > >The idea that human resources have value is one that the accountants,
    > >among others, have argued they should include on the balance sheet.
    > >Howevewr, although they have argued for inclusion thereof, I've never seen
    > >any attempt to actually do so in any firm's annual report or other similar
    > >documents.
    > >
    > >Theory is one thing; actually doing so is another.
    > >
    > >- - -
    > >
    > >I think both views are important - but both miss the mark. Peter Drucker
    > >said that " . . the purpose of business is to create a customer." Failing
    > >that approach, failure is probable. Using it, employees and those who
    > >furnish capital are likely to obtain returns.
    > >
    > >Tim Edlund, Morgan State University
    > >
    > >On Tue, 16 Mar 1999, Facilitated Solutions [Alan Wilson] wrote: [in part]
    > >
    > >> Jack Ring wrote:
    > >> >I would like it even better if it assumed that People were the Reason
    > for a
    > >> >business, not just resources or kapital to be used to fuel "the
    > machine."
    > >>
    > >> Well said Jack. If people are a "resource", then:
    > >> 1. Can they be disposed of like a fixed asset?
    > >> 2. Can their "value" be included in the balance sheet?
    > >>
    > >> By focussing on the People first and the business second, I believe that
    > >> the business will actually be more productive than if it were purely a
    > >> "machine" that keeps the bean-counters happy.
    > >
    > > Provided the the people you focus on are customers first, and on
    > >those working for the firm second!
    > >

    --
    Dick Montgomery, General Manager
    21st Century Co-operative
    Our Mission - "Help You Increase Sales"
    http://www.chemmgrs.com


  • 17.  People versus Capital

    Posted 03-19-1999 08:43
    Richard,

    I fully agree with your assessment of Kevin's comment.

    kwheeler wrote in part:

    >I believe that Europe leads in the efforts for measure the human
    > contribution side of the equation. American companies have tended to
    focus
    > on tangible aspects such as the value of patents and other documents.

    My work has compared competitiveness issues among the advanced democracies
    (cf. "The Challenge of Globalization and Institution-Building: Lessons from
    Small European States", Westview Press 1997). Clearly, the approaches have
    differed significantly. Of course, it is less than clear just what Kevin
    means by the "human contribution". Perhaps it is dangerous to generalize too
    much (Europe is large and full of many different systems), but the better
    situated European tended to focus on a "Price-Wage Managed Economy" (Kindley
    1992:187). Competitiveness in this system was based on cost benchmarking and
    control. This was facilitated by the social contract between labor and
    business. Thus factor costs and product prices could be dampened by accords
    (to that extent, perhaps, the "human contribution" was considered). That
    system has crumbled since the late eighties and nineties as globalization
    has eroded the "deliverability" of these accords.

    My friend, Franz Traxler, of the University of Vienna, has been stressing
    the growing importance of "supply-side corporatism" (not to be confused with
    Reaganite supply-side'ism) as the basis of the newer system in Europe. That
    stresses something more akin to our "American" way - an accentuation on
    human resource development as the greater contributor to competitiveness.
    Instead of concentrating efforts on the output side (holding down costs and
    prices), success is gained by enhancing inputs to a more flexible production
    system. Perhaps this latest movement is what Kevin is referring to. However,
    its roots are American. Europe actually has followed, not led, in this
    effort. It is this sea change that caused me to turn to the business I am
    now in.

    As for the "tangible" and "patent" issues, there is a large and growing body
    of literature on new industrial regulation in connection with economic and
    business competitiveness. There too, the US makes a nice laboratory.



    ______________

    Randall W. Kindley The Performance Group
    5215 45th Ave. S. "Building High Performance
    Minneapolis MN 55417-2334 Organizations by Developing
    612-721-6752 People and Processes"

    kindley@dialupnet.com www.topleaders.com

    .

    ----- Original Message -----
    From: Richard Montgomery <rmonty@chemmgrs.com>
    To: <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    Sent: Wednesday, March 17, 1999 8:22 PM
    Subject: Re: People versus Capital


    >I would quarrel with K. Wheeler's statement. My experiences of the past
    >40 years tell me just the opposite.
    >
    >
    >kwheeler wrote in part:
    >
    >>I believe that Europe leads in the efforts for measure the human
    >> contribution side of the equation. American companies have tended to
    focus
    >> on tangible aspects such as the value of patents and other documents.
    >
    >> Kevin B. Wheeler
    >> President
    >> Global Learning Resources
    >> 46330 Sentinel Drive
    >> Fremont, CA 94539 USA
    >> 510-659-0179 (voice)
    >> 510-659-0189 (fax)
    >>
    >> Enter the 21st Century with the Best Possible People
    >> Corporate Education - Staffing - Retention
    >> http://www.kwheeler.com
    >>
    >> ----- Original Message -----
    >> From: Tim Edlund <tedlund@MORGAN.EDU>
    >> To: <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    >> Sent: Tuesday, March 16, 1999 8:16 AM
    >> Subject: Re: People versus Capital
    >>
    >> >Alan & all -
    >> >
    >> >The idea that human resources have value is one that the accountants,
    >> >among others, have argued they should include on the balance sheet.
    >> >Howevewr, although they have argued for inclusion thereof, I've never
    seen
    >> >any attempt to actually do so in any firm's annual report or other
    similar
    >> >documents.
    >> >
    >> >Theory is one thing; actually doing so is another.
    >> >
    >> >- - -
    >> >
    >> >I think both views are important - but both miss the mark. Peter
    Drucker
    >> >said that " . . the purpose of business is to create a customer."
    Failing
    >> >that approach, failure is probable. Using it, employees and those who
    >> >furnish capital are likely to obtain returns.
    >> >
    >> >Tim Edlund, Morgan State University
    >> >
    >> >On Tue, 16 Mar 1999, Facilitated Solutions [Alan Wilson] wrote: [in
    part]
    >> >
    >> >> Jack Ring wrote:
    >> >> >I would like it even better if it assumed that People were the Reason
    >> for a
    >> >> >business, not just resources or kapital to be used to fuel "the
    >> machine."
    >> >>
    >> >> Well said Jack. If people are a "resource", then:
    >> >> 1. Can they be disposed of like a fixed asset?
    >> >> 2. Can their "value" be included in the balance sheet?
    >> >>
    >> >> By focussing on the People first and the business second, I believe
    that
    >> >> the business will actually be more productive than if it were purely a
    >> >> "machine" that keeps the bean-counters happy.
    >> >
    >> > Provided the the people you focus on are customers first, and on
    >> >those working for the firm second!
    >> >
    >
    >--
    >Dick Montgomery, General Manager
    >21st Century Co-operative
    >Our Mission - "Help You Increase Sales"
    >http://www.chemmgrs.com


  • 18.  People versus Capital

    Posted 04-02-1999 10:56
    Thought you might be interested in this article I recently wrote:
    ___________________________________________________________
    Employees are NOT Assets, They are Investors

    By Kevin Wheeler

    Wednesday, March 31, 1999
    ____________________________________________________________

    I think I have heard the expression "people are our most
    important asset" a thousand times. And, every time I wince
    twice. I wince the first time because I know that most
    executives really believe that labor is a cost, just like
    steel or semiconductors, and want to get it as cheaply as
    they can. I wince a second time because an asset is by
    definition a possession or something we can own and control
    and we can do neither (legally) to people. So what are our
    employees?

    Our employees are really investors in the firm. They just
    choose to invest their talents, skills, time, and energy in
    the organization instead of dollars, and they expect a
    return on that investment just as the dollar investors do.

    In recruiting terms, this mindset is important for several
    reasons.

    First, when you recruit an investor you probably take a
    different perspective than when you "purchase" an asset.
    Most companies spend time and executive level attention
    courting investors, speaking to investor clubs, writing
    letters and articles in publications aimed at prospective
    investors and so on. Do they expend the same energy for
    recruiting top-notch employees? I doubt it. Yet, what
    would the benefits be if they did?

    Second, investors can choose to make their investment
    elsewhere at will, as we all know so well. People who do
    not feel that they are fairly rewarded for their investment
    will find somewhere else to invest. They will put their
    skills and energy to work for whoever understands this need
    to separate assets from investments.

    Third, investors need to have a sense of expected return.
    They want to know what kind of earnings they will get for a
    given input of funds. An employee instinctively seeks out
    whatever it is that equates to value to them. That may be
    job security, salary, flexible benefits, or time off. It
    may simply be a culture that they find comfortable and lets
    them express their individuality. Organizations that
    understand this need for a clearly defined return on
    investment have low turnover and find it easy to recruit
    people.

    Fourth, many people are choosing to become contractors
    because they then have a contract that spells out the reward
    they will get for delivery of a service within a certain
    time frame and at a certain level of quality. We should
    learn from them that all of us have a need to understand
    what we will get for our investment. Unfortunately, we
    often do not make the expectations or rewards clear for
    regular employees.

    There is a company in the Midwest that has become well known
    over the years for its lack of "normal" benefits for
    workers. This company, Lincoln Electric, has been in
    business for more than 50 years and yet has no real human
    resource benefit packages. Employees are paid by the piece,
    for the work they do; earn as much or as little as they want
    and are capable of; realize that by gaining more skills they
    can earn more money; get paid no sick time or vacation time,
    and vote on the distribution of profits each year. They can
    vote to improve the physical plant with amenities such as
    air conditioning or take the profits as cash. They usually
    vote to take the cash, even though working conditions can
    be pretty brutal in the middle of the summer. Turnover
    rate? Virtually zero. Absenteeism? Almost none.
    Recruiting issues? Standing room only.

    How does a company with almost no benefits and few amenities
    get such dedicated employees? Simple. The employees get a
    clearly understood and fair return on their personal
    investment of time and energy. Their raises don't come from
    who likes them, but from their performance. It is a simple
    system, but one that works very well.

    Let's assume that the top executive team of your firm,
    whether it is a single individual or ten, invested a few
    hours each week in activities aimed at marketing the firm to
    prospective employees. Let's say that they laid out clearly
    the return on investment an employee could expect and what
    their input expectations were of the employee. I believe
    that the recruiting quality would improve exponentially and
    that you would have found a way to differentiate your company
    from the pack.

    However, you also need to assess candidates as investors as
    well. Do they have the skills and talents and energy that
    your firm needs to compete? Do they have the capital to
    invest that you need? The selection of potential
    employee-investors is much more complicated than that of
    cash investors because the employee-investor gives us his
    or her innate abilities, accumulated skills and personal
    energy rather than an external object like money.
    Assessing candidates as investors is different, I think,
    than assessing them as assets. I will devote a column
    to this topic later.

    For now, focus on getting management to think of people as
    investors. Spring is a great time to revitalize, re-educate
    and re-evaluate. Take a look at your recruiting strategies
    and messages and try to ensure that you are taking an
    investor approach and not an asset approach to your
    employees and candidates.

    ____________________________________________________________
    Kevin B. Wheeler
    President
    Global Learning Resources
    46330 Sentinel Drive
    Fremont, CA 94539 USA
    510-659-0179 (voice)
    510-659-0189 (fax)

    Enter the 21st Century with the Best Possible People
    Corporate Education - Staffing - Retention
    http://www.glresources.com

    ----- Original Message -----
    From: Bevis England <bevis@VOYAGER.CO.NZ>
    To: <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    Sent: Wednesday, March 17, 1999 11:15 AM
    Subject: Re: People versus Capital


    >As a specialist consultant in telework (including home offices), I have
    >observed a number of ways of interpreting the 'value of people'.
    >
    >Many organisations persist in quoting, in their mission statements for
    >example, the time worn clich� "People are a greatest asset" and yet
    continue
    >to require them to travel every day through rush hour traffic and make
    their
    >lives totally subservient to the whims of the workplace. Such
    >contradictions are probably a good illustration of the split between
    >leadership (defining missions and directions) and management (implementing
    >the requirements) -- they pull in opposite directions.
    >
    >However, some organisations have recognised that if a person's salary is
    $x,
    >their true value to the enterprise is probably $x times 2.5 (in round
    >figures) once the cost of replacing them if they left, training
    >replacements, lost potential productivity, and so on. Such organisations
    >also often realise that providing telework secures the productivity and
    >decreases potential turnover. In other words, it is possible to quantify
    >the capital value of staff, and to implement 'human', 'flexible',
    >non-financial strategies to maximise this value. People and Capital for
    >such enterprises are not opposites but supplements: with telework you can
    >have your cake and eat it.
    >
    >Some companies have got to the point where the 'capital' and other
    >conventional corporate descriptors (premises, labels, job titles, etc.)
    have
    >become irrelevant: the company exists simply as a group of committed
    people
    >doing things for their mutual benefit. Such enterprises are often the most
    >successful (in social and human terms, which are the most important in the
    >long term).
    >
    >Regards,
    >Bevis England
    >Telework New Zealand
    >


  • 19.  People versus Capital

    Posted 04-05-1999 20:26
    ----------------------------------------------------------------------------
    "Employees are NEITHER Assets NOR Investors, they are
    TEAM MEMBERS"
    ----------------------------------------------------------------------------

    Kevin, I was caught in your ideas... so I'd like to raise some silly
    questions yet rational.

    > Our employees are really investors in the firm. They just
    > choose to invest their talents, skills, time, and energy in
    > the organization instead of dollars, and they expect a
    > return on that investment just as the dollar investors do.

    What about if the outcome is not to their expectation? Say: he is
    practically a good employee, but only making a trivial mistake he cause you
    losing USD5,000, while the employee's monthly gain for his non-cash
    investment is only USD2,500. How are you gonna do? Simply: "Sorry Dude.. as
    u are aware, in every investment there's a risk and this is your risk, u
    lost in your bet, and u gain nothing.. here you still have debt for
    USD2,500, to be paid next month, ok?" Thus, he is supposed to be broke for 2
    months, isn't he? Is that what you mean by employee-investors?

    Or, is that their non-cash investment has a definite return (nothing to
    loose)?

    Still fresh in my memory.. the term "investment triad" as such: investor is
    risk seeker, and entrepreneur is risk taker, while manager is risk averter.
    Do you think the employees (I mean blue collar/non-professional workers)
    will seek to risk their talents, skills, time and energy for something
    uncertain? I doubt it. Why? First, they have dependant family members to
    feed everyday and job security is obviously their main concern. Second, due
    to their illiterateness (possibly).. they have short of judgement on which
    prospective organization will be best for their non-cash capital investment,
    and sure of giving them a 100% gain. Third, mostly they are lack of
    professional skills, thus don't have any bargaining position (either take it
    or leave it).

    Your innovative idea may be appropriate/adoptable to top notch executives
    (especially when the employer feels that it's necessary to 'hijack' these
    executives), but certainly not to blue collar workers and/or
    non-professional job seekers. To my experience, whatever the employer says..
    it's only a lip service, they are more rhetorical rather than practical.
    Ironically, their attention on the machine maintenance are sometimes much
    better than the treatment of their people-assets. What do you think?

    I myself would prefer to treat the employees as a team member rather than
    anything else. We are working hand-in-hand to row our boat synchronously,
    and to reach our destination efficiently hence resulting CHAMPIONSHIP.
    Please be noted that We = Human Resources; Boat = Fixed Asset; Destination =
    Goal; Championship = Capital Gain/Bonus/Dividend.

    Anwar Hasim
    Jakarta, Indonesia


  • 20.  People versus Capital

    Posted 04-06-1999 09:28
    Hello Anwar and others

    I particularly liked the way Kevin talked about employees as investors. No
    doubt that we have to work as a team in our company, as I think a good
    relationship between investors and organizations should be. So, I think one
    concept don't exclude the other. I think that the big frustration when we
    start working for a company is not to fulfill our expectations (expected
    return). This return, like Kevin sad, can be money or just the satisfaction
    of being part of a group. In a team everybody has a common goal but we can't
    forget that everyone has his/her own goal that sometimes is a consequence
    of the first one.

    I think the message sent was that assets you buy, sell and move around at
    your own will and investors think from themselves. If they don't like the
    company where they put their "investment" they take it off or just stop
    investing. I think the notion of employees as stakeholders applies here.

    >Do you think the employees (I mean blue collar/non-professional workers)
    >will seek to risk their talents, skills, time and energy for something
    >uncertain? I doubt it. Why? First, they have dependant family members to
    >feed everyday and job security is obviously their main concern. Second, due
    >to their illiterateness (possibly).. they have short of judgement on which
    >prospective organization will be best for their non-cash capital
    investment,
    >and sure of giving them a 100% gain. Third, mostly they are lack of
    >professional skills, thus don't have any bargaining position (either take
    it
    >or leave it).

    I agree with Anwar that the reality of most people don't allow them to
    simple change jobs if the return is not what they expected, as big investors
    change their investments. But instead of being opposite of the notion of
    employee as investors his affirmation are in the same path. If they don't
    like uncertainty there is one more reason why we should be clear about what
    kind of return they will receive if they work for (invest in) our company.
    And one can be surprised how, in the simplicity of their knowledge, the
    "factory floor worker" (as we call around here) know when they are not
    receiving what they should and that the company around the corner is paying
    more health insurance, for example.

    This is a long post after being away from the list for a while !

    Carla de Souza
    OD Consultant - Brazil
    carlats@zaz.com.br



    -----Mensagem original-----
    De: Anwar Hasim <spa711@CENTRIN.NET.ID>
    Para: MG-ED-DV@MAELSTROM.STJOHNS.EDU <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    Data: Segunda-feira, 5 de Abril de 1999 21:20
    Assunto: Re: People versus Capital


    >---------------------------------------------------------------------------
    -
    >"Employees are NEITHER Assets NOR Investors, they are
    >TEAM MEMBERS"
    >---------------------------------------------------------------------------
    -
    >
    >Kevin, I was caught in your ideas... so I'd like to raise some silly
    >questions yet rational.
    >
    >> Our employees are really investors in the firm. They just
    >> choose to invest their talents, skills, time, and energy in
    >> the organization instead of dollars, and they expect a
    >> return on that investment just as the dollar investors do.
    >
    >What about if the outcome is not to their expectation? Say: he is
    >practically a good employee, but only making a trivial mistake he cause you
    >losing USD5,000, while the employee's monthly gain for his non-cash
    >investment is only USD2,500. How are you gonna do? Simply: "Sorry Dude.. as
    >u are aware, in every investment there's a risk and this is your risk, u
    >lost in your bet, and u gain nothing.. here you still have debt for
    >USD2,500, to be paid next month, ok?" Thus, he is supposed to be broke for
    2
    >months, isn't he? Is that what you mean by employee-investors?
    >
    >Or, is that their non-cash investment has a definite return (nothing to
    >loose)?
    >
    >Still fresh in my memory.. the term "investment triad" as such: investor is
    >risk seeker, and entrepreneur is risk taker, while manager is risk averter.
    >Do you think the employees (I mean blue collar/non-professional workers)
    >will seek to risk their talents, skills, time and energy for something
    >uncertain? I doubt it. Why? First, they have dependant family members to
    >feed everyday and job security is obviously their main concern. Second, due
    >to their illiterateness (possibly).. they have short of judgement on which
    >prospective organization will be best for their non-cash capital
    investment,
    >and sure of giving them a 100% gain. Third, mostly they are lack of
    >professional skills, thus don't have any bargaining position (either take
    it
    >or leave it).
    >
    >Your innovative idea may be appropriate/adoptable to top notch executives
    >(especially when the employer feels that it's necessary to 'hijack' these
    >executives), but certainly not to blue collar workers and/or
    >non-professional job seekers. To my experience, whatever the employer
    says..
    >it's only a lip service, they are more rhetorical rather than practical.
    >Ironically, their attention on the machine maintenance are sometimes much
    >better than the treatment of their people-assets. What do you think?
    >
    >I myself would prefer to treat the employees as a team member rather than
    >anything else. We are working hand-in-hand to row our boat synchronously,
    >and to reach our destination efficiently hence resulting CHAMPIONSHIP.
    >Please be noted that We = Human Resources; Boat = Fixed Asset; Destination
    =
    >Goal; Championship = Capital Gain/Bonus/Dividend.
    >
    >Anwar Hasim
    >Jakarta, Indonesia


  • 21.  People versus Capital

    Posted 04-07-1999 23:30
    Superb, Kevin! Great post.

    My theory is that firms grow when the people in them find the work so
    satisfying they are comfortable leaving some of the value of what they
    produce on the table, i.e., re-investing. Conversely, firms shrink
    (decline) when employees insist on being compensated for their investment
    at a rate exceeding the value they create for the organization.

    To use Bevis' figures as an example:

    If the employees in Company A have an average wage of 10,000 units, and a
    cost to the company of 25,000 units, then the company will grow to the
    extent that the average productivity of each employee is more than 25,000
    units. When productivity falls below 25,000 units, the company will begin
    to fail.

    I use a similar formula in my classes. I ask my students to think what
    they'd like as a starting salary. Let's say they pick $40,000. Using the
    2.5X factor, I then explain that a salary of $40,000 will require them to
    produce at least $100,000 of value for their employers to justify that
    salary. Then I challenge them to think about how they will do that. Most
    North American students, even some in Entrepreneurship courses I'm sorry to
    say <G?>, don't have the foggiest notion of how they are going to create
    that much value for their employers. But they still want the big bucks!

    Tom Bryant.

    +/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/+/
    Prof. Thomas A. Bryant, Ph.D., Visiting professor and
    State of New Jersey Chair in Small Business & Entrepreneurship
    Faculty of Management, MEC 326
    Rutgers, The State University of New Jersey
    Tel: (973) 353-1062; e-mail: tabryant@andromeda.rutgers.edu


  • 22.  People versus Capital

    Posted 04-08-1999 03:27
    ----- Original Message -----
    From: Tom Bryant <TABryant@ANDROMEDA.RUTGERS.EDU>
    To: <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    Sent: Thursday, April 08, 1999 10:29 AM
    Subject: Re: People versus Capital


    > I use a similar formula in my classes. I ask my students to think what
    > they'd like as a starting salary. Let's say they pick $40,000. Using the
    > 2.5X factor, I then explain that a salary of $40,000 will require them to
    > produce at least $100,000 of value for their employers to justify that
    > salary. Then I challenge them to think about how they will do that. Most
    > North American students, even some in Entrepreneurship courses I'm sorry
    to
    > say <G?>, don't have the foggiest notion of how they are going to create
    > that much value for their employers. But they still want the big bucks!
    >
    > Tom Bryant.

    The fact is not that simple. Well, I have an abandoned automotive parts
    manufacturing business in Indonesia. The total brand new machine assets +
    raw material are worth more than USD500,000 (excl. 5 ha. Land & Buildings).
    I'd be happy if there're someone come to me and say: "I'll take care of your
    business and I can guarantee you of your ROI within 1 year and a profit year
    after". I'll leave him/her manage the business independently without
    interference. He/she determines his/her own salary and other
    fringe-benefits. In short, I'm just providing the facilities, he/she gets
    the business run and make profits. Anyone wanna take this challenge? If you
    do, we can further discuss it. :)

    I did ever read about Karl Albrech's article on 'Change Paradigm'. If I'm
    not mistaken, he defines "EMPLOYEES AS INTERNAL CUSTOMERS". In this case,
    you have to see the employees as 'customer strategists' and 'quality
    advocates'. Thus, every employees has their own customers whether they are
    their boss, their subordinates, their colleagues or direct end-users. The
    point is: Everyone has customers, it is their duty to satisfy their
    'customers'. Else, employees shall oblige to take their jobs as an
    execution of the Moment of Truth they are come upon, at which they are
    accountable to create a positive image and/or impression for the
    'customers'.

    In your message, performance is appraised thru the output of their work (is
    my understanding to your message right?). In contrast to Karl; performance
    is valued in the "process" and at the "result" of the way they handle the
    Moment of Truth they have, when engaging with customers. Hence, this will
    encourage the employees to do all their best as to have a so-called "good
    mark" not only from their supervisors, but also from their customers (this
    is the most important).

    As well, in Karl's approach; the appreciation of employees' performance is
    not emphasized on material (ie. 2.5 x factor). Instead, it is on
    "recognition" of their success to give services to customers.

    This is Karl's idea on how to use employees (Customer Service) as a
    competitive strategy. It's worth to keep it mind: "Customer Satisfaction is
    not merely S EX (Service Excellence)".

    To me, there's no right or wrong approach. I tend not to be so fanatic in
    either one. Having known there are so many approaches, what challenge us is
    how to adopt the right approach in the right time and at right place, in a
    case by case situation.

    Any opinion?

    Anwar Hasim
    Jakarta, Indonesia


  • 23.  People versus Capital

    Posted 04-09-1999 11:08
    On Thu, 8 Apr 1999 Anwar Hasim wrote Re: People versus Capital
    [...]
    >This is Karl's idea on how to use employees (Customer Service) as a
    >competitive strategy. It's worth to keep it mind: "Customer Satisfaction is
    >not merely S EX (Service Excellence)".
    >
    >To me, there's no right or wrong approach. I tend not to be so fanatic in
    >either one. Having known there are so many approaches, what challenge us is
    >how to adopt the right approach in the right time and at right place, in a
    >case by case situation.
    >
    >Any opinion?

    Consider that each employee has three types of customers; 1) the one who
    receives the employees work product, 2) the one who receives the payment
    from #1 and enables the employee's resources and work climate and 3) the
    employee him/herself -- the one who continuously increases competency
    through experiences and thinking. All three customers are important and
    the employee must strive to satisfy all three simultaneously. An effective
    manager (looks very much like customer #2) will help the employee do so.

    Profit is not the objective, it is the outcome of the series of "moments of
    truth" and is a lagging indicator. The Purpose is employee competency
    development. The leading indicator is the opportunity to have the next
    moment of truth.

    We do not have to make it any more complicated than that.

    Notices:
    1) Pls discontinue sending mail to jxr@mba.com
    2) Telephone area code has changed.

    Jack Ring, 32712 N. 70th St., Snottsdale, AZ 85262-7143
    480-488-4615, Fax)480-488-4616, Cell) 602.369.4615
    Work like you don't need the money.
    Love like you've never been hurt.
    Dance like nobody's watching.


  • 24.  People versus Capital

    Posted 04-09-1999 22:46
    Tom Bryant wrote:

    > [snip]
    > I use a similar formula in my classes. I ask my students to think
    > what
    > they'd like as a starting salary. Let's say they pick $40,000. Using
    > the
    > 2.5X factor, I then explain that a salary of $40,000 will require them
    > to
    > produce at least $100,000 of value for their employers to justify that
    >
    > salary. [snip]

    I told engineering UG's that their employer would (probably) need to
    have a tech ready to do some of their bright ideas, and some of a
    secretary's time, plus light and heat. It works out to some $100,000 in
    some companies, just to keep them reasonably fat & happy at their desk
    for a year. (The dumb part I refuse to worry about.) Then I figured
    that they were hired to increase the profit, which is, say, 10% of the
    sales. Thus, they have to justify $1,000,000 in sales increase, or
    equivalent in cost reduction, to be kept through the year. Each year.

    At one large firm I knew engineers who figured that if they could find
    $2MM/yr in direct savings, they could tweak mgt a little bit and still
    live. And they had the evidence to prove it.

    How do you come up with 2.5X, instead of 10X?

    Jay
    --
    Jay Warner
    Principal Scientist
    Warner Consulting, Inc.
    4444 North Green Bay Road
    Racine, WI 53404-1216
    USA

    Ph: (414) 634-9100
    FAX: (414) 681-1133
    email: quality@a2q.com
    web: http://www.a2q.com

    Power to the data!


  • 25.  People versus Capital

    Posted 04-10-1999 15:55
    At 09:45 PM 4/9/99 -0500, Jay Warner wrote:
    >How do you come up with 2.5X, instead of 10X?

    In that specific posting, I was using the 2.5X factor suggested by an
    earlier post, .

    But I've used a similar ratio elsewhere. Recollection is a bit hazy, but I
    think there was a study reported in the press, from one of the Big Eight
    accounting-consulting firms a while back. If I had to triangulate the
    origin, it would be ca. 1983-85. My recollection was that they costed out
    several pieces of business operations, including letters and invoices (ca.
    $25 each to prepare and send), as well as salaries and associated overheads.

    I also recall that I had a related discussion on this subject, probably on
    this list, a couple of years ago. I don't recall the subject header. Does
    anybody else remember it?

    Tom Bryant.


  • 26.  People versus Capital

    Posted 04-11-1999 02:25
    Sat, 10 Apr 1999 Tom Bryant wrote Re: People versus Capital
    >
    >At 09:45 PM 4/9/99 -0500, Jay Warner wrote:
    >>How do you come up with 2.5X, instead of 10X?
    >
    >In that specific posting, I was using the 2.5X factor suggested by an
    >earlier post, .
    >
    [...]
    >I also recall that I had a related discussion on this subject, probably on
    >this list, a couple of years ago. I don't recall the subject header. Does
    >anybody else remember it?

    Back then the average ratio of labor costs to all costs was about 40% so
    one could say that each labor dollar had to generate 2.5X revenue. Of
    course, all sorts of caveats apply.

    For example, consider a product development person in a company that spends
    10% of revenue on Product Development and wants to increase Revenue 30% per
    year. If the product resulting from the nine month project will have a
    five year market window and the time value of money is 15% then one can
    calculate that each dollar of compensation to that engineer had better
    result in 20X revenue or, as Pogo would say, a severe case of the
    "dwindles" is going to set in.

    Of course this does not factor out the Marketing and Sales "amplifier gain"
    so is not correct either. We can't accurately express second order
    implicit differentials with simple ratios.

    But it is still a terrific exercise for younger employees. Really opens
    their eyes.

    ++++++++++++Notices:+++++++++++++++++
    1) Pls discontinue sending mail to jxr@mba.com
    2) Telephone area code has changed.

    Jack Ring, 32712 N. 70th St., Snottsdale, AZ 85262-7143
    480-488-4615, Fax)480-488-4616, Cell) 602.369.4615
    Work like you don't need the money.
    Love like you've never been hurt.
    Dance like nobody's watching.


  • 27.  People versus Capital

    Posted 04-12-1999 10:07
    Kevin,
    I would like your permission to pass this essay along to readers ofHRNET,
    ODCNET, ODNET, and TEAMNET-L.

    > Thought you might be interested in this article I recently wrote:
    > ___________________________________________________________
    > Employees are NOT Assets, They are Investors
    >
    > By Kevin Wheeler
    >
    > Wednesday, March 31, 1999
    > ____________________________________________________________



    ICQ #26317826
    __________________________________
    Great Optimism,

    Dutch Driver
    Abilene, TX 79605
    mailto:Choragus@email.com
    Home Page: http://home.att.net/~Choragus


  • 28.  People versus Capital

    Posted 04-12-1999 17:10
    You have my permission to republish that article as requested. I ask only
    that you place the following at the beginning or end of the article.

    "Kevin Wheeler is the president of Global Learning Resources, Inc. which
    is a education and consulting firm specializing in the strategic
    acquisition, development and retention of employees. More information,
    additional articles and a list of clients can be found at
    http://www.glresources.com. You can reach Kevin at kwheeler@ricochet.net.

    Kevin B. Wheeler
    President
    Global Learning Resources
    46330 Sentinel Drive
    Fremont, CA 94539 USA
    510-659-0179 (voice)
    510-659-0189 (fax)

    Enter the 21st Century with the Best Possible People
    Corporate Education - Staffing - Retention
    http://www.glresources.com

    ----- Original Message -----
    From: Dutch Driver <Choragus@worldnet.att.net>
    To: <MG-ED-DV@MAELSTROM.STJOHNS.EDU>
    Sent: Monday, April 12, 1999 7:07 AM
    Subject: Re: People versus Capital


    >Kevin,
    > I would like your permission to pass this essay along to readers ofHRNET,
    >ODCNET, ODNET, and TEAMNET-L.
    >
    >> Thought you might be interested in this article I recently wrote:
    >> ___________________________________________________________
    >> Employees are NOT Assets, They are Investors
    >>
    >> By Kevin Wheeler
    >>
    >> Wednesday, March 31, 1999
    >> ____________________________________________________________
    >
    >
    >
    >ICQ #26317826
    >__________________________________
    >Great Optimism,
    >
    >Dutch Driver
    >Abilene, TX 79605
    >mailto:Choragus@email.com
    >Home Page: http://home.att.net/~Choragus
    >