这里述说的,是发生在中外合资企业——常熟三联和五洋皮件有限公司工作过的几位美、日、韩国管理、技术人员的真实故事。它深刻地反映了我国企业学习外国先进管理思想和先进管理方法的差距、困惑和艰难,值得人们加以深思,从中吸取教益。 站与立的争执 美国西港公司驻常熟三联皮件有限公司的工作人员、53岁的费里德·马文先生,板着面孔,手提公文箱准备走了。他的夫人乔·爱斯紧随其后,一只手还在用蓝白花纹图案的手帕擦着泪痕。是什么原因促使马文夫妇一气之下要离厂而去呢?问题就在于“下料”上。马文先生一定要工人站着下料,不允许坐着下料,而工人认为是受到了“虐待”,闹到了中方管理人员处,中方管理人员也认为不能接受。但经过劝说,把马文夫妇留了下来。接着,马文先生讲开了坐与站的深刻内涵:坐着下料,目光斜视,看不到皮革表面的好坏伤残,物质损耗大,而成本由料、工、费组成,其中料占70％以上,能否省料是最大的效益,而且,因为目光斜视而无法保证质量。站着下料,目光向下直视,刀模该放何处最适当,一目了然,既保证了质量,又充分利用了昂贵的真皮原材料,保证物尽其用。按当时三联公司年产8万打皮票夹计算,站着下料,每张皮节省1厘米宽的一小条（事实上,何止1厘米）,全年可省料12万元。坐着下料, What is said here is the true story of several US, Japanese, and South Korean managers and technicians who have worked in a Chinese-foreign joint venture, Changshu Sanlian and Wuyang Leather Co., Ltd. It profoundly reflects the gaps, confusions, and difficulties of Chinese enterprises in learning foreign advanced management ideas and advanced management methods. It is worthy of people to think deeply and learn from them. The dispute between the station and the legislation The staff of the United States Westport company in Changshu Sanlian Leather Goods Co., Ltd., 53 years old, Mr. Ferrid Marvin, with his face in his face, was ready to go. His wife, Joyce, followed, and one hand still wiped the tears with a blue-and-white pattern of handkerchiefs. What caused the Marvins to leave the factory in angrily? The problem lies in the “down.” Mr. Ma Wen must have workers standing under the material and do not allow them to sit and unload. The workers believe that they have been “abuse” and that they have been harassed by Chinese management personnel. The Chinese management staff also believes that it is unacceptable. However, after persuasion, Marvin and his wife were left behind. Then, Mr. Ma Wen talked about the profound connotation of sitting and standing: sitting under the material, looking at the eyes, not seeing the good or bad of the leather surface, material loss, and the cost is composed of materials, work, and expenses. For more than 70% of the total savings, it is the maximum benefit, and because of the straying look, there is no guarantee of quality. Standing under the material, looking straight down, where to put the knife die the most appropriate, at a glance, both to ensure the quality, but also make full use of the expensive leather raw materials to ensure that the best use. According to the company’s annual production of 80,000 stilettos, the number of paper clips stood at the same time. Each piece of skin saved a small piece of 1 cm wide (in fact, more than 1 cm), saving 120,000 yuan in the whole year. Sitting under the material,