什么是帕累托法则？WHAT IS THE PARETO PRINCIPLE?1897年，一位名叫V·帕累托的意大利经济学家，就财富在人口中的分布作了一项重要的观察。
经过他的观察并深入研究其假设之后，帕累托总结出一个数学公式来解释其观察结果。
简而言之，就是一国80%的财富由20%的人口所掌握。
In 1897, Vilfredo Pareto, an Italian economist, made an important observation regarding the distribution of wealth throughout the population. After pursuing his observation and further researching his hypothesis, Pareto concluded that there was a mathematical formula that defined his observations and that in the simplest of terms 80% of the wealth of a country would be held by 20% of the population.从那时起，许多学者和研究者们都检验了帕累托的这一理论并用于其他情形。
现在，帕累托的发现已经成为广为人知的理论，几乎放之四海而皆准（其实已经如此）。
Since this time, many academics and researchers have tested Pareto’s theory and applied it to other situations and today Pareto’s discovery is a widely respected theory that can be applied (and has been) to almost any situation.帕累托法则现在通常指80：20定律。
世界各地都在使用这一法则来分析和估算我们的时间、努力和投入的结果。
The Pareto Principle is now commonly referred to as the 80:20 Rule and it used throughout the world in order to analyse and evaluate the results of our time, effort and inputs.案例研究：XYZ 咨询公司CASE STUDY: XYZ consulting CompanyXYZ服务公司是一家小企业，向位于珀斯及其周边地区的企业提供咨询服务。
该企业主要进行重大商业战略的咨询。
XYZ Services is a small business that provides consulting services to business located in Perth and the surrounding area. The business specialises in major business strategy consulting.客户一般按照提供服务的时间付费。
向客户收取的每小时费率取决于咨询顾问的经验和级别以及工作的性质。
大多数工作每小时收费$150。
对完全合格的咨询顾问而言，这是一个标准费率。
如果工作被归入“特别项目”一类，该费率会有一个提升，即每小时$175。
该企业旗下有一些资深的、专业化的顾问，他们的收费为每小时$200。
另外，该企业还雇佣了一批受训生顾问，他们承担的是技术含量较少的工作，收费为每小时$100。
Customers are generally charged on a time basis for the service. The hourly rates charged to the customer depend upon the experience and seniority of the consultant and the nature of the work. The majority of the work is charged at $150 per hour. This is the charge-out rate for a fully qualified consultant. If the job is classified as a “special-project” a premium charge-out rate is charged, namely $175 per hour. The businesshas some highly qualified and specialised consultants working for them and they are charged out at $200 per hour. In addition, the business employs a number of trainee consultants who carry out less technical work and their charge-out rate is $100 per hour.下表详列了XYZ服务公司的收益：The table below details the revenue details of XYZ Services.下图表明：计费小时数占总工时的百分比与每位客户对总收益的贡献程度并无显著差别。
The graph below demonstrates that the hours billed as a percentage of total hours is not significantly different from each client’s contribution to total re venue0%10%20%30%40%50%60%70%80%90%100%计费小时收益新企业朋友企业ABC 企业阳光咖啡厅Belm ont 饭店Canning Markets Lion 企业YZ P ty 有限公司John Sm ith 公司然而，这并不一定意味着每位客户对企业都具有同等的价值。
However this does not necessarily mean that every client is of equal value to the business.为进一步分析XYZ 服务公司的结果，我们需要补充一些信息。
In order to analyse the results of XYZ Services even further, lets add some additional information.我们假定所有的员工都完成了时间表。
这使我们能够计算出，与花在客户身上的时间相比，有多少时间被真正计费。
例如，准备工作和旅行所花时间等，不会被直接向客户计费。
另外，我们还假定任何无法分配给某一特定客户的小时数，将会根据每位客户对总收益的贡献比例进行分摊。
分析结果请见“计费小时对工作小时”一栏。
Lets assume that all team members complete timesheets and that this allows us to calculate how much time is actually billed compared to how much time is spent on a customer job (e.g. preparation and travel time etc that is not directly charged to the customer). In addition, let us assume that any other hours that cannot be attributed specifically to one customer are allocated pro-rata according to the revenue generatedby each customer. The results of this analysis are given in the “Hours Billed to Hours Worked” column.固定成本和半固定成本也尽可能准确地分摊。
在明显缺乏分配依据时，这些成本也根据收益比例来进行分摊。
Fixed and semi-fixed costs have been allocated as accurately as possible. Where no basis for allocation was readily apparent they have been allocated in accordance to pro-rata revenue.结果请见下表。
通过分析XYZ服务公司的结果，几个有趣的细节凸显出来：Through analysing the results XYZ Services revealed a few interesting details about their business:1. XYZ服务公司63%的可用时间被计费；XYZ Services was billing 63% of its total available time;2. XYZ服务公司并不总会将所有的工时计入客户头上，因为他们相信客户对价格很敏感，而又不愿失去这笔生意。
例如，阳光咖啡厅经常通过电话向XYZ服务公司进行咨询，而往往一个电话仅需要几分钟，因此员工经常忘记将这一时间计入他们的时间进度表中。
XYZ Services did not always bill the client for all the hours worked because they believed that the clients were price sensitive and they did not want to lose the business. For example, Sunshine Café often called XYZ Services for telephone advice. Often the call only took a few minutes and team members frequently forgot to allocate the time to their timesheets3. XYZ服务公司有一项政策，依此政策，旅行所花的时间不能向客户计费。