Three Kingdoms

The first person to enter the market was the shopkeeper of the Cui family. He was holding several rolls of bamboo slips in his hands. When he got there, he didn’t know where to put his hands and feet. He wanted to make another big bow to pay homage, but there was something in his hand. I don’t want to bow down, and I’m afraid Fei Qian will blame me. It’s simply embarrassing...

"No need to be polite. If you have any questions, just say so." Fei Qian smiled.

"Ah... ah, yes, Fei... Mr. Fei, this... this is yesterday's account..." The shopkeeper of the Cui family was a little nervous at first, but when he talked about his own business, his words gradually The flow became smoother, "...Yesterday we sold one hundred and seventy-three kilograms and six taels of tea bricks, forty-one pieces of coarse linen, seventeen pieces of fine linen, four pieces of silk, and twenty-eight stones and six buckets of coarse salt..."

"...Two hundred and twenty-two large sheep, one hundred and fifty-nine lambs, four hundred and seventy-three fine sheepskins, 380 ordinary sheepskins, two mares, and seven stallions... …”

As the shopkeeper of the Cui family spoke, he presented the record to Fei Qian for viewing.

In and out of the running account.

One bamboo slip records the input item, and one bamboo slip records the output item. This is the account of the transaction.

Then there are the accounts of the inventory of each item, the total of the import and export items, such as sheep, when and how much was imported, and when and how much was transported away, and how much was eaten...

Simple and original.

Fei Qian pulled out a piece of paper and divided it into four parts. He wrote "old management", "new acquisition", "dismissal" and "real" on each part, and explained each part to the Cui family manager. represents the meaning, and then tells the Cui family shopkeeper to calculate each entry and exit in the journal according to these four parts, and replace the original transaction journal with the "four-pillar" accounting method of this model.

In order to solve Zhang Liao's confusion about the accounts of military supplies, Fei Qian came up with this "four-pillar" accounting method. Now he also has a trade, so there is no reason to hide it. Compared with the original accounting model, it is the most direct. The advantage is that it can provide auditors with a very intuitive numerical representation, without the need to conduct mutual accounting in different accounts.

The shopkeeper of the Cui family took the "four-pillar" accounting method and thought about it carefully. He was surprised and happy, and his hands trembled slightly...

"What's your name?" Fei Qian asked.

"The villain has a bad name...if he is rich, he received the gift from Mr. Cui and got the Cui surname."

"Well, Cui Youcai, I'll give you three days, can you sort out the accounts in this way?" Fei Qian's current transactions in Beiqu are not too long, and the accumulated accounts are not very large. There are many, so the amount of work to change the current accounting method is not too large.

"Yes! You can do it... Mr. Fei Shi, this way of keeping accounts..." Cui Youcai found that his throat was a little dry. He was a shopkeeper and had been the shopkeeper of the Cui family for more than ten years. This kind of accounting When I hold the accounting method in my hand, I immediately realize how important it is...

"Well, I've granted it to you. I'll take another copy and give it to you Mr. Cui Jialang." Fei Qian understood what Cui Youcai was thinking and said, "...do your job well. You know, this Beidi market will become very big." big……"

Cui Youcai suppressed the ecstasy in his heart, knelt down and kowtowed to Fei Qian, and then left the tent with the bamboo slips in his arms. His whole body seemed to be full of strength.

× × × × × × × × ×

The main thing in the rear camp is the consumption of military rations, which requires documents and must be reviewed and approved by Du Yuan...

The team of chariots and horses transported to Anyi needs to be deployed, requires documents, and must be reviewed and approved by Du Yuan...

The materials and products of the iron-making workshop need to be accounted for, documents are required, and they must be reviewed and approved by Du Yuan...

And so on and so forth.

In fact, these things are not difficult, but Du Yuan has all the decision-making authority in his hands, which is why he is so busy. In fact, in Fei Qian's opinion, there is no need to take care of many projects in such detail.

In Fei Qian's view, Du Yuan's problem was that he didn't understand how to delegate authority, or he hadn't formed the concept at all, which was why he was so exhausted.

Of course, it is also possible that Fei Qian himself did not give Du Yuan the authority to employ people.

Arrangements for the rear camp were given to the chief of the village, who needed to obtain grain and grass supplies as needed, register them, and report accounts every three days. He was asked to go to the market manager Cui Youcai to arrange the goods for carriages and horses. According to the existing shortage of goods, Arrangements are made, and the accounts are calculated again every time there is a trip; it is even simpler at the workshop. Huang Dou is directly responsible for recording and checking the accounts every five days...

The management of later generations is actually very simple, but also very complicated, because things are managed through managers. If you manage people well, you will naturally manage things well, instead of just focusing on things and ignoring people like Du Yuan. Just like new employee training, concept courses always take up the majority, while only a small part of the so-called detailed practical operations are often left to employees to slowly master in actual work. .

This is another problem Fei Qian discovered when he arrived at Du Yuan's place.

There are not enough gentry children.

The children of the gentry formed a circle, and people like Cui Youcai who were affiliated with the gentry formed another circle, and then there were some ordinary soldiers and personnel.

There are not enough children of the noble clan, so some clerical matters must be handled by Du Yuan. There is no way around this, at least at this stage, but Fei Qian can handle the second one, that is, The circle of people like Cui Youcai expands...

It doesn't matter if you can't write, you will always recognize the pattern, right?

It doesn’t matter if you don’t know how to count. You can always press fingerprints, right?

Many times, it is not that these people are not smart enough to learn words and mathematics, but that they have never had the opportunity to learn before, and no one is willing to teach them.

But now Fei Qian does not require these people to know how to write a beautiful article, nor does he need these people to talk about nine chapters of arithmetic, so it is not too difficult in fact.

Therefore, for Fei Qian, the lack of noble disciples was an opportunity that he could take advantage of.

The gentry's monopoly on knowledge was too strong, at least it was completely contrary to Confucius' idea of ​​teaching without distinction during the Spring and Autumn Period and the Warring States Period. The entire circle formed a closed cycle. In the end, these gentry became extremely closed by the Eastern Jin Dynasty. , which leads to decline.

Therefore, Fei Qian took advantage of Du Yuan's employment problems this time and appointed a large number of people who were originally at lower levels, which invisibly increased the number of middle-level people.

Anyway, everyone knows the situation now. There are no gentry children available, which is the best opportunity to do this...

Suddenly I realized it was the Dragon Boat Festival... The rice dumplings here in Guangxi are like explosive bags... so big... It is said that they were left over from the anti-Vietnam war... I was too scared to eat them... Those animals went to the city to have fun Went... Wish you a happy Dragon Boat Festival...