consulting firm bearing his name, advocated budgets as a means of assuring accountability and of measuring performance. 法国( France) In France, Le Chatelier translated Taylor's work and introduced scientific management throughout government owned plants during World War I. This influenced the French theorist Henri Fayol, whose 1916 Administration Industrielle et generale emphasized organizational structure in management. In the classic General and Industrial Management Fayol wrote that s approach differs from the one w have outlined in that he examines the firm from the bottom up he starts with the most elemental units of activity - the workers' actions then studies the effects of their actions on productivity, devises new methods for making them more efficient, and applies what he learns at lower levels to the hierarchy. " n He suggests that Taylor has staff analysts and advisors working with individuals at lower levels of the organization to identify the ways to improve efficiency. According to Fayol, the approach results in a"negation of the principle of unity of command. "12 Fayol criticized Tay lor's functional management in this way: In Shop management, Taylor saida?.. the most marked outward characteristics of functional management lies in the fact that each workman, instead of coming in direct contact with the management at one point only,.. receives his daily orders and help from eight different bosses..these eight were(1) route clerks,(2) instruction card men,(3)cost and time clerks,(4)gang bosses, (5)speed bosses,(6)inspectors,(7) repair bosses and the(8)shop disciplinarian. This, Fayol said, was an unworkable situation and that Tay lor must have somehow reconciled the di cho tomy in some way not described in Taylors works 瑞士( Switzerland) In switzerland. the american edward albert filene established the international Management Institute to spread information about management techniques. 苏联(USsR) In the USSR, Lenin was very impressed by Taylorism, which he and Stalin sought to incorporate into Soviet manufacturing. Tay lorism and the mass production methods of Henry Ford thus became highly influential during the early years of the Soviet Union. Nevertheless"[.. Frederick Taylor's methods have never really taken root in the Soviet Union. The voluntaristic approach of the stakhanovite movement in the 1930s of setting individual records was diametrically opposed to Taylors systematic approach and proved to be counter-productive. The stop-and-go of the production process -workers having nothing to do at the beginning of a month and storming during illegal extra shifts at the end of the month-which prevailed even in the 1980s had nothing to do with the successfully taylorized plants e.g. of Toyota which are characterized by continuous production processes (hei junka) which are continuously improved (kaizen). () The easy availability of replacement labor, which allowed Taylor to choose only first-class men, 'was an important condition for his system's success"L7The situation in the Soviet Union was very different.Because work is so unrythmieconsulting firm bearing his name, advocated budgets as a means of assuring accountability and of measuring performance. 法国（France） In France, Le Chatelier translated Taylor's work and introduced scientific management throughout government owned plants during World War I. This influenced the French theorist Henri Fayol, whose 1916 Administration Industrielle et Générale emphasized organizational structure in management. In the classic General and Industrial Management Fayol wrote that "Taylor's approach differs from the one we have outlined in that he examines the firm from the "bottom up." he starts with the most elemental units of activity – the workers' actions – then studies the effects of their actions on productivity, devises new methods for making them more efficient, and applies what he learns at lower levels to the hierarchy..." [1] He suggests that Taylor has staff analysts and advisors working with individuals at lower levels of the organization to identify the ways to improve efficiency. According to Fayol, the approach results in a "negation of the principle of unity of command." [2] Fayol criticized Taylor's functional management in this way: In Shop Management, Taylor said [3] ? ... the most marked outward characteristics of functional management lies in the fact that each workman, instead of coming in direct contact with the management at one point only, ... receives his daily orders and help from eight different bosses... these eight were (1) route clerks, (2) instruction card men, (3) cost and time clerks, (4) gang bosses, (5) speed bosses, (6) inspectors, (7) repair bosses, and the (8) shop disciplinarian. ? [3]This, Fayol said, was an unworkable situation, and that Taylor must have somehow reconciled the dichotomy in some way not described in Taylor's works. 瑞士（Switzerland） In Switzerland, the American Edward Albert Filene established the International Management Institute to spread information about management techniques. 苏联（USSR） In the USSR, Lenin was very impressed by Taylorism, which he and Stalin sought to incorporate into Soviet manufacturing. Taylorism and the mass production methods of Henry Ford thus became highly influential during the early years of the Soviet Union. Nevertheless "[...] Frederick Taylor's methods have never really taken root in the Soviet Union." [4]The voluntaristic approach of the Stakhanovite movement in the 1930s of setting individual records was diametrically opposed to Taylor's systematic approach and proved to be counter-productive. [5]The stop-and-go of the production process - workers having nothing to do at the beginning of a month and 'storming' during illegal extra shifts at the end of the month - which prevailed even in the 1980s had nothing to do with the successfully taylorized plants e.g. of Toyota which are characterized by continuous production processes (heijunka) which are continuously improved (kaizen). [6] "The easy availability of replacement labor, which allowed Taylor to choose only 'first-class men,' was an important condition for his system's success." [7] The situation in the Soviet Union was very different. "Because work is so unrythmic