GA2020.5.24

David's Time With Peter F. Drucker 2020.5.24 冠鼎学堂——识别·培养·考验未来领导者 The change leader's first budget is an operating budget that shows the expenditures to maintain the present business. This is normally 80 to 90 percent or so of all expenditures. And then the change leader has a second, separate budget for the future. This budget remains stable throughout good times and bad times. It rarely amounts to more than 10 or 12 percent of an enterprise's total expenditures——and again this applies to nonbusinesses as well as to businesses. ——《Management Challenges for the 21st Century · Chapter3》(Peter F.Drucker,1999)