GA2020.5.22

David's Time With Peter F. Drucker 2020.5.22 冠鼎学堂——识别·培养·考验未来领导者 The Change Leader's Two Budgets Finally successful change leadership requires appropriate accounting and budget policies. It requires TWO separate budgets. In most enterprises——and again not just inbusinesses——there is only one budget, and it is adjusted to the business cycle. In good times expenditures are increased across the board. In bad times expenditures are cut across the board. This, however, practically guarantees missing out on the future. ——《Management Challenges for the 21st Century · Chapter3》(Peter F.Drucker,1999)