财务案例大赛样本案例分析1

1,CaseStudy,NorthlakeBookstore:BenchmarkingforPerformanceEvaluation,2,Content,.Caseoverview.StrategicobjectivesofNorthlakeBookstore.BenchmarkinganalysisfromfourperspectivesofBSC.Summaryofstrengths&weaknesses.Threestepsforimprovement,3,.Caseoverview,Textbooksalesforthisfallhaddecreasedfromthepriorfallsales,Wendy-ManagerChuck-Boss,InSeptember2004,Problem,Who,When,Where,InNorthlakeBookstore,WhattodoEmploybenchmarkinganalysistofigureoutthereasonsbehindthepoorperformanceThenidentifyhowtosustaintheexcellenceandimprovetheinferiorperformanceFurthermore,determinealong-termactionplanforimprovement,4,.StrategicObjectivesofNorthlakeBookstore,StrategicObjectives,Toachievehighcustomersatisfaction,Toattainhighprofitability,5,Fromstrategytoaction-onthebasisofBSC,6,1=equalimportancetobothelementsinthematrix3=moderateimportanceofoneelementcomparedwithanother5=strongimportanceofoneelementcomparedwithanother,TheAnalyticalHierarchicalProcess(AHP),*Normalizedaveragesarecalculatedbydividingtherowtotalsbytheaggregate.,7,Quantitativeanalysis:TheresultofhierarchicalanalysisshowsFinancialisthemostimportantmeasuretorealizethestrategy.,Qualitativeanalysis:NorthlakeBookstorefacesthreatfromonlinetextbookvendorsDonationsandgiftstotheUniversityweredown,8,III.BenchmarkingAnalysisFinancialperspective,9,III.BenchmarkingAnalysisFinancialperspective,Advantages,10,Financialperspective,Salespersq.ft.ofspaceshouldbeincreasedMakebestuseofitsspace,IncreaseSalesperemployeeReducelaborexpensesperemployee,11,ProductLineProfitability,High-marginProduct:Trytoincrease%ofsalesforusedcoursebooksandSupplies&sundriesSustaintheadvantageinthemarginofsuchproducts,Low-marginProduct,12,Asahigh-marginproductline,usedtextbooksshouldbesoldmore.,Payattentiontousedtextsales,13,PricegapbetweenNorthlakeandOnlineVendors,14,Wheredothesalescomefrom?,Asasolidshopinsidetheuniversity,NorthlakeBookstoredoesntneedtoperformaswellasAmazononwebsales.Northlakecanincreaseitsonlinesaletotheaveragelevel.,15,Internalprocessperspective,InventoryTurnoversAnalysisExternalComparison,16,InternalComparison,Internalprocessperspective,DaystextbooksinreceivingareaisincreasingNorthlakesopenhoursarelessthanaveragelevelTextbookSell-Throughisincreasingyearbyyear,17,CustomerPerspective,FacultysatisfactionisincreasingCustomerQueingtimeisdecreasingProductsavailableratioishighandincreasingyearbyyear,18,CustomerPerspective,One-stopback-to-schoolshopping:Providevariousproducts,Getfreshmenreadyforthefirstday,Realexperience：Asasolidshopinthecampus,itprovidesrealexperienceforcustomers,Closerelationshipwithcustomers:Hirestudentsaspart-timeemployees,whoarefamiliarwiththecustomers(i.e.students),19,Learning&GrowthPerspective,Improvementoftheworkingefficiencyisrequired,20,Learning&GrowthPerspective,SetUpNewMeasures,21,.SWOT,StrengthSteadysourceofcustomersRealexperienceforcustomersCloserelationshipwithcustomersGoodperformanceinprofitabilityinthepast3years,WeaknessOnlinesalesStaffmarketingabilitiesSpaceutilizationLateorinaccurateorders,OpportunityNewbusinesslinesPotentialonlinecustomers,ThreatOnlinetextbookvendorsandpublishersIncreasingcostsoftextbook,22,Three-yearObjectives,One-yearObjectives,Three-monthObjectives,ProvideServiceExcellenceSustainGoodProfitability,Realizeanet-income-increaseof15%thanpriorfiscalyear,AttainthesamelevelofNetIncomeaspriorwinter,.ThreeStepsforImprovement,23,Three-monthPlans,24,Three-monthPlans,*Wedecidethetargetaccordingtobenchmark,25,Three-monthPlans,*WedecidethetargetaccordingtotheBMKorNorthlakesgoodperformanceinpastyears,26,Three-monthPlans,*WedecidethetargetaccordingtoBMK,27,Three-monthPlans,28,One-yearPlans,OR,29,Three-yearplans,GatherinformationonFeedback&DemandofcustomersbywebsurveyEfficientlysolveproblemsidentifiedinsurveysFocusondetails,e.g.cutdowncustomerqueuingtimeatregisters,Satisfaction,ServeasanofficialtextbookssupplierforNort