Разговорный бизнес курс. Митрофанова И.В. - 43 стр.

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owns such a large proportion of the shares that he will have to be asked to join the
Board. The present members of the Board are: Hector Grant (Chairman and
Managing Director), his nephew Peter Wiles (who was invited by the Board to
become a director on the death of Ambrose Harper), Peter Wiles's mother, Mrs.
Margaret Wiles (who rarely attends Board meetings as she leaves Peter to act
for her) and the Company Secretary, William Buckhurst (F.C.A.).
Peter thinks it is high time John Martin was made a director. He has had a very
successful year and has increased sales by almost forty per cent in the two years since
he joined the firm. Peter wants him on the Board as an added support for himself. He
feels the Board is already rather over weighted with members like Hector Grant and
William Buckhurst, whose outlook on business is not always up-to-date. He also
suspects that an ambitious young man like John Martin could easily be tempted away
by another firm if Harper & Grant do not make it worth his while to stay.
At the Board Meeting the directors also discuss budgetary control, and William
Buckhurst, who has just attended a course on the subject, wants to introduce monthly
accounting by cost centres. He wants the Board to have information about 'the
company's trading position more accurately and more often than at present.
A company's budget is the forward plan of what they expect to spend, to make and to
sell during a specific period. Quarterly accounts, that is, a record of what has actually
been bought, sold and spent, are drawn up every three months in a financial year, but
as Buckhurst explains, modem management needs to discover the profits and losses
more often to keep a firmer control.
(Peter talks about the Board to John while they are lunching together.)
PETER WILES: I'm glad you could manage lunch today, John. I really wanted to
sound you out about the future. Harper's death has caused a big change in the control
of this company.
JOHN M ARTIN: Yes, I realise that. He was a strong personality, wasn't he?
PETER: Yes, he was. H.G. couldn't have everything his own way while Harper was
Chairman. Mind you, I'm not criticising my dear uncle. He's a clever
man, but I think we need to balance his power a bit, and that's why I want you on the
Board.
JOHN: You know, I've been hoping H.G. would put my name forward. But hasn't.
Alfred Wentworth been asked to join the Board now that he owns more shares?
PETER: Yes, his name will be put forward at tomorrow's meeting. That's why I
believe I've a chance to get you elected, because H.G. will want to strengthen his
position in case old Wentworth tries to make things go his way.
JOHN: Wouldn't I have to own shares to become a director?
PETER: Yes, you would. But the Rules of Association drawn up by Harper and
H.G.'s father state that the qualification holding is only two shares. So that's easily

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