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(一) 《企业管理》杂志曾经登了《由划船的故事说开去》一文。文章由一则幽默的划船故事说开去，从经济学角度对组织成本进行了剖析。该文深入浅出、耐人寻味。 该文作者讲了这样一个故事：J队和M队进行划船比赛：第一次比赛J队是8个人划浆、1个人掌舵，而M队是8个人掌舵、一个人划浆；第二次比赛J队还是8个人划浆、1个人掌舵，而M队又改成了4个人当掌舵经理、3个人当区域掌舵经理、1个人当划船员、1个人当勤务员。结果，M队两次都输给了J队。
(A) “Business Management” magazine once boarded a “story boating from boating,” a text. The article begins with a humorous boating story, analyzing organizational costs from an economic point of view. The article explain profound and superficialism, thought-provoking. The author tells a story: J team and M team boating competition: the first match J team is 8 people paddling, 1 person at the helm, and M team is 8 individuals at the helm, a person paddling; the second Competition J team or 8 people paddle, 1 person at the helm, and the M team has changed to 4 individuals when the helm manager, 3 when the regional helm manager, a person as a boater, a person as attendants. As a result, team M lost to team J twice.