<2>E7 셀을 선택하고 '=NETWORKDAYS(C7,D7)'을 입력하고, Enter를 누릅니다. 2006년 1월 3일에서 3월 15일까지의 근무일수가 52일이 구해진 것을 확인할 수 있습니다.
<주의>함수 마법사 대화상자에서 NETWORKDAYS 함수를 찾을 수 없다면, 도구 메뉴에서 추가 기능을 선택한 후 분석 도구를 설치해야 합니다.
[함수 설명] NETWORKDAYS() - 의미: 두 날짜 전체의 지정휴일을 뺀 작업일을 구합니다. - 형식 : NETWORKDAYS(Start_date, End_date, Holidays) - 시작일 종료일 지정휴일
<3> 이번에는 원하는 지정휴일을 뺀 나머지 근무일수를 구해 보도록 하겠습니다. 좀 더 편하게 구하기 위하여 ‘지정휴일’의 영역을 이름으로 정의해서 사용해 보도록 하겠습니다. 지정휴일 시트 탭을 클릭한 후 A2:A19를 범위로 지정하고, 이름상자에 '지정휴일'을 입력한 후 ENTER를 누릅니다.
<4> 다시 ‘일당제 사원’시트를 클릭한 후 E7을 선택하고, 수식 입력줄의 내용을 다음과 같이 수정해 줍니다.
=NETWORKDAYS(C7,D7,지정휴일)
이제, 지정한 휴일을 제외한 근무일수가 제대로 출력된 것을 확인할 수 있습니다. (토, 일요일을 뺀다음 1월 29일(설연휴)은 일요일이므로 제외되며, 1월 30일(설연휴)과 3월 1일(3.1절), 2틀을 제외한 근무일수를 구해줍니다.
[특강] 실무예제를 이용한 엑셀 함수 활용
9월30일(토) 오전10시에 오피스튜터 교육장에서 박미정 강사님을 모시고 실무예제를 이용한 엑셀 함수 활용 과정을 진행합니다.
총 50가지 이상의 함수를 통해 업무 효율성 향상을 기대할 수 있도록 하며, 엑셀의 기초 사용자에서 중급 이상의 사용자로 업그레이드 되어 상황에 따른 처리 능력을 배양하는 데 목적을 두고 있습니다. 이번 강의를 통해 함수의 활용도가 얼마나 높은지 확인하고 적용해 볼 수 있는 좋은 기회가 될 것입니다. [자세히 보기]
And now back to the economy, and to the trouble say the General Motors has the 3rd economic happening of the day.
Gwen Ifill has that.
B:
General Motors posted its 3rd straight years of losses today and announcing a record three eight point seven billion doalls shortfall for two thousands seven.
GM has offered yet another round buyout and the eairly retairment officer to all of it remaining seventy four thousands unionized employees in the United States.
The program was provided the payment as much as sixty two thousands five hundreds dollars for the most skill workers eligible for the retirment.
United other workers member who decade more experiences could also qulity for one time payment one hundred forty thousands dollars if they agree to quit and forego future benefits.
The officer design to cut costs by replacing the higher-paid workers with lower-paid ones.
Now for more on this. We check in with Michelline Maynold, a busniess reporter with the New York Times who has the chronicled fortune in the industry. She is the author of The end of choice : How the big three lost their grip on the american car market.
Glad you can make it. Michelline.
C :
Thanks. Gwen
B :
So every time we talk about this especially about General Motors seems we see more more more losses. What is behind over all this?
C :
I think General Motors is facing to the fundmental problem,which is the american market has changed. um....
MICHELINE MAYNARD: I think General Motors is facing a fundamental problem, which is that the American car market has changed.
When General Motors was at the peak in nineen sixties had all most sixty percent of car market. Today has about tweenty three percent.
When General Motors was at its peak in 1960, it had almost 60 percent of the car market. Today, it has about 23 percent.
Back then the Detroit Auto makers had about ninety four percent of car market now had about fifty percent of car market.
Back then, the Detroit auto makers had about 94 percent of the car market. Now they have about 50 percent of the car market.
And so General Motor's just been on the downward path even trying to control the decline, but they just don't seems get the arms around.
And so General Motors has just been on this downward path. They've been trying to control the decline, but they just don't seem to get their arms around it.
B :
We are talking about three eight point seven billion dollar loss. How does the company begin to even operate efficently the loss like that?
C :
One of things to understand about this large loss, this is largily on paper. About three six billion dollar every it is what they called it non-cash charge.
One of the things to understand about this loss is that it's largely on paper. About $36 billion of it is what they call a non-cash charge.
The reason they has to take the charge they have to be tax credit they allow to keep they think they are going to make the money sometime to download, then they can be private tax credit card off set the lie bill.
The reason that they had to take the charge is that they have these tax credits that they're allowed to keep if they think they're going to make money sometime down the road, then they could apply these tax credits to offset their liabilities.
But earily late last year Santury said "Look, you know, We don't think there is chance of major profit any time soon".
That is why they had to take this kind of charge.
But late last year, they essentially said, "Look, you know, we don't think there's a chance of major profits any time soon." That's why they had to take this kind of a charge.
There is big numbers. But even when you get on the numbers, there are still lossing money in the north America, and that is still the major market that really is where they have to be successful, if they are able to be going to be as much power as they want in the world.
They're big numbers, but even when you get under the numbers, they're still losing money in North America, and that's their major market. And that's really where they have to be successful, if they're ever going to be as much of a power as they once were.
B :
So Still lossing say if you subtract back that one time right off four hundred million dollas last year, that is still not chump change.
C :
Right, and they are still lossing pretty large amount of in north america. Now their loss is lower. they are lost about 6 million dollar year ago or in 2006 excuse me they lost about million and half dollar last year.
But if you think about it company like Toyota made it about two million dollars in north america during two thousand six, perbably make it little bit more than that in two thousand seven.
So you can't make the money in north america,
you can't do it selling a full line of viechles.
You just,General Motors just has't been able to make change it need to get that point.
B :
What is Toyota doing that GM is not ?
C :
One of things they do it is they pretty much build same line of cars our of world.
One of the things that they do is they pretty much build the same lineup of cars all over the world.
They built cars like corolla, camry.
They build cars like the Corolla and the Camry.
They do their engineering ones. So the corolla you are buying in europe , the corolla you are buying in california,
and they do the engineering once, so that the Corolla you buy in Europe, the Corolla you buy in Californa,
And then one of japan came out the same budget.
and the one in Japan came out of the same budget
GM and four or two extender still using the different their car this platform to build their cars.
GM and Ford, to a certain extent, are still using different -- they call these platforms to build their cars.
So everytime you have to re-do somethings whether it is for Buick or Oldsmobile-Oldsmobile has gone excuse me- Buick or Chevrolet or another division and then do it for europe and then somebody else.
So every time you have to redo something, whether it's for Buick or Oldsmobile -- Oldsmobile is gone, excuse me -- Buick or Chevrolet or another division, and then do it for Europe, and then somebody else,
It just customered money the there is not lean enough yet the way Toyata is.
it just costs them a lot of money. They're not lean enough yet the way that Toyota is.
B :
When you are talking about being part of what i do to it cheap that amount net is buyout and some layoff. Is that strategy working?
When you talk about being lean, part of what they do to achieve that amount of leanness is buyouts and layoffs. Is that strategy working?
C :
Well, one of things happened last fall is there is the new way w contract.
Well, one of the things that happened last fall is that there's a new UAW contract.
in that contract for the first time, there's called Two-Two wages system.
And in that contract for the first time, there's what's called a two-tier wage system.
So newly higher auto workers the Detroit company come in about half wages and let generous benefit worker who there are now.
So newly hired auto workers at the Detroit companies will come in at about half the wages and at less generous benefits than the workers who are there now.
The car company is bading that they offer this buyout to senior workers ,
The car companies are betting that they offer these buyouts to these senior workers,
this people believe and then back feel with this fork going making fortine dollar an hour and tweenty eight dollars .
these people leave, and then they backfill with these folks that are going to make $14 an hour, instead of $28 an hour.
But I think the gamble is the higher enough people even fill those jobs.
But I think the gamble is that they'll hire enough people to even fill those jobs.
And if their market shares keep dropping, there is no garantee even need worker who fill in the spot those who left.
And if their market shares keep dropping, there's no guarantee that they'll even need the workers to fill in the spots of those who left.
B :
We started the program tonight rais Ray Suarez talking to Secretary, the Treasury Secretary Paulson fallsan about the ripple effect of the housing decline. And secretary said 'Yes', this is more than just about subprime mortage market.
Is this kind of slump, this kind of report from GM, more than just about the GM's ability to make the bounce the books? that Does it doesn't have a ripple effect in the broader economy?broadly economic.
C :
Well, I think it does, Because you have to remember that, you know, if you use the old rule of thumb see it and blue of some, there is about seven jobs that stamp stem from every manufacturing job at a deroit car maker.
you have the jobs at the parts suppliers. you know, if the plants aren't some building or cars, they don't need the parts.
You have jobs in the steel industry and in the Coal industry, as well as.
And you have the dealers and you have the people at the over Starbucks across the street from the dealers.
So every time you hear about cuts, it affects the fax a lot of people.
it isn't quite like it was back in the '60s or '70s, when the deroit car makers were is such an part of the American economy.
But they are still very important to the American economy.
B :
If you were a worker however who's havng the troble meeting on your mortage payments, and you're being given a choice between staying put without any kind of job secruity and taking a buyout and not knowing non if you have none skills to do soemthing else, What is the rock lock and the hard place here for these workers? if you were worker what are they go ?
C :
It's a very difficult choice. Because a lot of these folks say that they're in their fiftis now. they were hired at the time when you could can get the a job in the plants to 스플라 right out of high-school. When I was young, there wasn't were some kids that I grew up with that would get the summer jobs in the car plants and they never went on to college because they were getting paid so much money
so if you wefast for fast-forward 20 years or so years. that is these this folks. they have to training to work another auto plants but you know when you can't walk work out of a car plant and make out 28 dollars an hour out in an hour and hourly your job. probably you 'll probably make 15 dollas, if you are lucky.
So they've got to do a lot do of personal calculations about but what they think futures will be. Are or they are able to live on the lower amounts of money that they earns as retirees? retire is. Can they get other kinds concern of job?
And so there will probaly the probably will be a lot of people doing a lot of calculations on their computers on their legal pads over the next couple of weeks.
B :
The Do GM officer say, "Okay, just give us another the quarter and we're worn about turn the corner"? Do they see a light rightat of the end of tunnel or on coming train?
C :
One of things that GM say has never said it is was when it will would make money again in north America,
and we've always asked that questions, and then they've never really given us an answer.
Now, One of things that they are doing is they're trying to expand very quickly overseas,
They've been investing a lot of money in china.
They are expanding it in Russia, down in Latin it road that in America
And I think what they are betting is that if they can really rev up that engine well up dead engine,
It can sort of consider it make up for the stalling startingin American car industry.
I think the problem is that they could've been doing that faster and sooner.
And they still have these heavy costs to overcome at home sure over come it home.
So if we see a really pumpy bumpy of economy for, say, next year or so,
it's going to be really difficult for all of the Detroit companies.
B :
Micheline Maynard of the New York Times, thanks for making it through that snowstorm for us make it...... that no storm forest.
Be A Good Manager By Letting People Learn And Grow
The Road To Becoming A Manager
Many managers start out in a technical position, especially in engineering fields. In the beginning, he starts out with no knowledge of what to do and depends on other people for advice, help, and motivation. Then, as he gathers experience, he begins to carry his share of the load. He manages his own stuff, so that a supervisor doesn’t need to constantly look over his shoulder. Eventually, whether from other people leaving, or his own experience expanding, he knows more than the average person around. Other people now come to him for advice and direction. Naturally, he gains some leadership status as others value his opinions highly. At this point, he may become promoted to the position of a manager, where he starts managing other people.
Being A Manager And Being Managed
While this seems like a natural progression, there is a huge jump in the skills required between a technical lead and a manager overseeing the project. I know this because I am currently in both positions. I work as software engineer at BEA Systems, in charge of my own code base. Having to deal with a supervisor and manager every day, I know how it feels to work under someone. I also feel extremely privileged to have the opportunity to observe how a manager deals with problems effectively without demoralizing the group or hurting people’s feelings. On the other hand, in my spare time, I have a few investments in relatively large forums. In a sense, this is managing a community of people, having to coordinate promotions, fix problems with the website, expand the content, etc. In this role, I am the manager, and need to motivate people to contribute towards the site, especially since they have no monetary incentive.
more
The Skills Of A Manager
Unfortunately, the most important skill of a manager is vastly different from that of a technical lead. The technical lead’s primary responsibility is to act as a source of information for other people in the organization. He knows tons of stuff, so other people come to him if they have any questions about “what to do now” or “how to do it”. He also helps by giving input into the overall plan (from a technical perspective) or may even be responsible for the direction that the company takes. However, he does not have to worry about the most important skill that a manager needs: the ability to motivate people. Without this skill, all his other skills are completely useless. I think an old saying applies very well here: “A plan is useless if there is no one to follow it”.
Transitioning Into A Manager
One of the greatest mistakes in transitioning from a technical person to a manager is the failure to develop this very important skill. I have personally experienced the effects of a lack of motivation from both perspectives. At work, I had a manager who was the most competent person I have ever seen in terms of technical ability. However, working under him, I was always made to feel inadequate. Whenever I didn’t know something, my opinions were generally not as good as his and hence not listened to. I always felt rushed, and felt uncertain whether to ask for clarifications on things I wasn’t clear about. All the time, I felt like I needed to have an answer right away, and wasn’t able to think at my own pace.
Similarly, when we bought a forum as documented in Seven Mistakes In One Day, I made similar mistakes by telling the current members that we bought the forum as an investment and to make money from it. That statement, combined with other factors, de-motivated a great deal of the people on the board and caused about 25% of them to leave and start a competing forum.
The Effects Of A Lack Of Motivation
As a result of feeling not as adequate as my supervisor, my natural instinct was to “check with him” before I do things. If I have problems, I would ask him for solutions on what to do. I would be afraid of making a mistake because that would make me seem incompetent in front of my peers. All of these factors add up to an employee who, instead of being more independent with his work, becomes more and more dependent on the supervisor.
When employees don’t feel free to make mistakes, they can no longer effectively express their opinions. We can see from My Partner’s Not Doing Enough Work that these ideas expressed by employees, even if wrong most of the time, can result in dramatic increases in productivity for the company. By making employees afraid, their creativity and growth is stifled. Not allowing them to make their own mistakes will make them more and more reliant on the existing resources, further taxing them.
For example, let’s say because I feel inadequate, I am extremely afraid of being fired. Now, say some problem comes up, which may be kind of important. Had I been feeling confident of my abilities, I would have gone right ahead and tried to fix it myself. Then, if my supervisor finds that there are a few minor mistakes, I’ll just make a few tweaks and everyone is happy. We would have a good product, I would have learned from my mistakes, and my supervisor wouldn’t have had to spend much time on it. However, afraid of being fired and being wrong, I may instead directly go ask my supervisor for a solution. Not only does this take up more of his time, I wouldn’t have learned anything! Next time this problem comes up, I’ll have to ask him again.
How To Be A Good Manager
First, realize that nobody has to be there working for the manager. Sure, maybe they may stay because they urgently need money in the short term, but they are able to leave relatively quickly, taking along all the experience and training that will take years to replace! They can go elsewhere where they can get paid and enjoy the work / have fun. Therefore, a manager’s first job is to make the employee as comfortable as possible. Find out what motivates them, what they’re excited about, and what they’d like to accomplish at work.
Then, use this knowledge to motivate them as much as possible! Schedule events that allow the team to bond. For example, the current manager of the group at BEA Systems bought us a Wii. Normally, I wouldn’t stay late on Friday afternoons. However, given the opportunity to kick my coworkers’ butts, I sometimes don’t even go home on Friday nights. Stuff like this helps tremendously with instilling feelings of being on a team, making people unafraid to voice their opinions.
When it comes to work though, a manager should make his expectations clear. For example, if he expects someone to finish some portion of the project, he should assign it and then leave the person alone to work on it. That means even if that person doesn’t do it as well as the manager! That’s probably the biggest caveat from going from a technical lead to a manager. Being the best technical person on the team, it is easy to want to constantly fix every detail because everyone isn’t working up to the manager’s standards. However, this constant fixing not only increases the insecurity in the workforce (since it shows a lack of trust in people’s skills to produce a good product), it also does not allow the person to learn the reasoning behind this mistake and grow as a person.
People will be making mistakes. As a good manager, we should let them, even though it is at our expense. That is the only way they’ll grow in the long run and gain the necessary skills and motivation to work effectively within the company. After all, haven’t we all made mistakes and learned from them to get where we are?
An Expert is a person who has made all the mistakes that can be made in a very narrow field.
Niels Bohr (1885 - 1962)
Danish physicist
덴마크의 물리학자 니엘보아는
'전문가란 아주 좁은 분야에서 할 수 있는 모든 실수를 해 본 사람'이라고 정의했습니다. 항상 살아가면서 반복되는 실수에 기운이 빠진 분들이나 작은 실수에 크게 실망하신 분들, 모두 자신의 분야에서 전문가가 되기 위한 과정이라고 생각하세요. 훨씬 마음이 편해지고, 건설적인 실수에 기분마저 좋아질테니까요.
달리 말하면 회사가 종업원에게 제공하는 보상이 아니라, 종업원 스스로가 업무에 몰입으로 이끄는 계기를 가리키는 개념이다.
르네상스를 대표하는 화가 미켈란젤로(1475~1564)는 고집이 세고 자신의 작품에 대한 굉장한 자부심을 가졌던 인물이다.
1508년 교황 율리우스 2세의 명령에 따라, 그는 시스티나 성당 천장에 불후의 명작 <천지창조>를 그리게 되었다. 그는 성당 출입을 막고 4년 동안 틀어박혀 그림 그리기에만 몰두했다.
어느 날 작업대에 앉아 고개를 뒤로 젖힌 채 천장 구석구석에 정성스럽게 그림을 그리던 미켈란젤로에게 친구가 물었다.
"여보게, 잘 보이지도 않는 구석까지 그렇게 정성을 들여 그림을 그릴 필요가 있나? 그렇게 완벽하게 그려봤자 누가 알겠나?"
그러자 미켈란젤로가 무심하게 한마디 던졌다.
"내가 안다네."
이런 내적 동기를 '미켈란젤로 동기'라고 부른다. 사람이 외적인 보상을 중시한다면 보상이 사라지는 순간 열정과 흥미도 거품처럼 사라지게 마련이다. 반대로 내적 동기에서 나온 행동은 휠씬 더 강력한 힘을 발휘한다. 그뿐 아니라 성취감 역시 외적인 보상과는 비교할 수 없다. 대성한 사람들의 경우 '미켈란제로 동기'를 가진 사람들이 많은 것은 이 때문이다.
'미켈란젤로 동기'를 가진 구성원이 많은 조직이 큰 성과를 낼 수 있다. 이런 구성원을 많이 길러내고, 동기를 계속 유지시키는 것이 리더의 몫이다.
연중에 발생하는 대부분의 외상매출은 연말까지 현금으로 회수되고 전년도 외상매출에 의한 금년도 초의 매출채권 잔액도 회수 된다. 그러나 당기 후반기에 발생된 많은 외상매출은 연말까지 회수되지 않는데 이처럼 회수되지 않은 매출액의 총액은 매출채권의 연말 계정잔액에 나타나게 된다.
매출채권의 크기는 평균적인 매출 신용기간에 의해 좌우된다. 평균적인 매출 신용기간이 더욱 길어지면 매출채권은 더욱 커진다.
우리가 평균적인 신용기간을 몰랐을 경우, 주어진 재무제표를 통하여 어떻게 추정할 수 있을까?
[특강] 실무예제를 이용한 엑셀 함수 활용 
