财务案例大赛样本案例分析3

NorthlakeBookstore:BenchmarkingforPerformanceEvaluation,1,Outlines,BackgroundCurrentSituation,LearningOperationCustomer,BenchmarkingPrinciplesBenchmarkingAnalysis,TacticsforGapsPerformanceMeasurement-BSC,CaseOverview,CaseAnalysis,Tactics,ActionPlan,2,Section1CaseOverview,BackgroundCurrentSituation,CaseOverview,3,CaseOverview-Background,4,MissionAcademicResourceServiceExcellence,Northlake,CompanyLocation:MetropolitanProductLines:Textbooks,Sundries,Clothing,Software,Computers,CompetitorsOnlineTextbookVendorsOtherBooksellers:B&N,Wal-mart,etc.,CustomersStudentsFacultyStaffAlumniGuests,AUniversityBookstore,FiveProducts-Textbooks-Clothing-Computers-Software-Sundries,5,CaseOverviewCurrentSituation,Why？,6,Forthefirsttimeinpastsevenyears,textbooksalesdecrease.InFall2004,thesalesdecreasewas$180,000,3%ofannualtextbooksales.,(estimated),CaseOverviewCurrentSituation,Section2CaseAnalysis,BenchmarkingPrinciplesBenchmarkingAnalysis,CaseAnalysis,7,CaseOverviewBenchmarkingPrinciples,BenchmarkingasaToolComparewithSuperiorPerformanceIdentifyGapsImproveNecessaryAreas,BuildingPrinciplesAlignwithOrganizationalStrategy,Profitability,ServiceExcellence,8,CaseOverviewBenchmarking,GrandStrategyLevel,FunctionLevel,CompetitiveStrategyLevel,ProductLines,FocusStrategy,SupportiveDepartments,Operation,HumanResource,Marketing,Market,Price,Service,Textbooks,Clothing,Computers,Software,Sundries,9,GrandStrategyLevel,FunctionLevel,CompetitiveStrategyLevel,ProductLines,FocusStrategy,SupportiveDepartments,Operation,HumanResource,Marketing,Market,Price,Service,Textbooks,Clothing,Computers,Software,Sundries,10,CaseOverviewBenchmarking,Benchmarking-GrandStrategyLevel,47%,38%,13%,12%,47%,36%,205%,41%,26%,3%,5%,-16%,Top3,11,Last1,12,Benchmarking-GrandStrategyLevel,GrandStrategyLevel,ProductLines,FocusStrategy,SupportiveDepartments,Operation,HumanResource,Marketing,Market,Price,Service,Textbooks,Clothing,Computers,Software,Sundries,13,CompetitiveStrategyLevel,FunctionLevel,CaseOverviewBenchmarking,Benchmarking-CompetitiveStrategyLevel,PotentialforExpansion,MarketCoverage,14,PotentialforExpansion,MarketCoverage,CampusContrib.,HighCampusContribution,15,Benchmarking-CompetitiveStrategyLevel,PotentialforExpansion,MarketCoverage,CampusContrib.,HighCampusContribution,SalesperStudent,StrongPurchasePower,16,Benchmarking-CompetitiveStrategyLevel,-25.08%,-22.03%,LowDecreasingMagnitude,PriceTrend,17,Benchmarking-CompetitiveStrategyLevel,LowDecreasingMagnitude,PriceTrend,High,CurrentPrice,$58.76,$60.83,18,Benchmarking-CompetitiveStrategyLevel,19,Benchmarking-CompetitiveStrategyLevel,HighServiceQuality,ImprovingService,20,Benchmarking-CompetitiveStrategyLevel,GrandStrategyLevel,ProductLines,FocusStrategy,SupportiveDepartments,Operation,HumanResource,Marketing,Market,Price,Service,Textbooks,Clothing,Computers,Software,Sundries,21,CompetitiveStrategyLevel,CaseOverviewBenchmarking,Operation,Marketing,HumanResource,SpaceUtilization,Cost&Expense,InventoryManagement,EmployeeStructure,LaborEfficiency,LaborExpense,Promotion,Channel,22,BenchmarkingFunctionLevel,23,InventoryManagement,GMROI,Good,BenchmarkingFunctionLevel,InventoryManagement,GrossMarginRate,InventoryTurnover,Median,Median,0,Increaseprice,Good,Computers,NewTexts,UsedTexts,ClassNotes,Clothing,GeneralBooks,Software,Sundries,Reduceprice,24,BenchmarkingFunctionLevel,InventoryManagement,Good,SpaceUtilization,Low,Ratio=Northlake/NACSMedian,Median,25,BenchmarkingFunctionLevel,InventoryManagement,Good,SpaceUtilization,Low,CostandExpenseControl,CostControl,26,BenchmarkingFunctionLevel,InventoryManagement,Good,SpaceUtilization,Low,CostandExpenseControl,ExpenseControl,Good,27,BenchmarkingFunctionLevel,InventoryManagement,Good,SpaceUtilization,Low,CostandExpenseControl,Good,OperatingRisks,CostStructure,28,BenchmarkingFunctionLevel,InventoryManagement,Good,SpaceUtilization,Low,CostandExpenseControl,Good,OperatingRisks,OperatingLeverage,2004(NACS,average),29,BenchmarkingFunctionLevel,InventoryManagement,Good,SpaceUtilization,Low,CostandExpenseControl,Good,OperatingRisks,30,BenchmarkingFunctionLevel,InventoryManagement,Good,SpaceUtilization,Low,CostandExpenseControl,Good,OperatingRisks,2004(NACSAverage),Low,MarginofSafetyRatio,31,BenchmarkingFunctionLevel,EmployeeStructure,FewerPart-timeEmployees,vs,32,BenchmarkingFunctionLevel,EmployeeStructure,FewerPart-timeEmployees,LaborEfficiency,LowLaborEfficiency,LaborExpense,LowLaborExpense,33,BenchmarkingFunctionLevel,Channel,WeakOnlineSales,SeasonalDemand,34,BenchmarkingFunctionLevel,Channel,WeakOnlineSales,SeasonalDemand,Promotion,FewPromotions,35,BenchmarkingFunctionLevel,CaseAnalysis-Summary,GrandStrategyLevel,FunctionLevel,CompetitiveStrategyLevel,Operation,HumanResource,Marketing,Market,Price,Service,Newbooks,Usedbooks,Clothing,Computers,Sundries,Software,OtherBooks,Appealing,NotAppealing,AverageLevel,Low,High,High,GoodInventoryManagementLowSpaceUtilization,ProblematicStructureLowLaborEfficiency,WeakOnlineSalesFewPromotions,36,ReasonAnalysis-FishboneDiagram,SalesDecrease,HighPrice,EmergingTechnology,FewPromotions,SingleChannel,37,Section3-Tactics,TacticsforGaps-GrandStrategyLevel-CompetitiveStrategyLevel-FunctionLevelPerformanceMeasurement-BSC,Tactics,38,Tactics-GrandStrategyLevel,CompetitivePosition(%Sales),High,Strong,Low,Weak,Average,Med-ium,NewTexts,Computers,UsedTexts,GeneralBooks,Clothing,Sundries,ClassNotes,Software,GEMatrixofBookstore,MarketAppeal(GMRate),Expand,SelectiveDevelop,HarvestorShrink,Strengthen,-NewTexts,Develop,-UsedTexts,Cultivate,-Clothing,Maintain&Improve,-Computers,39,Tactics-CompetitiveStrategyLevel,NewTexts,IncreaseonlinesalesDoseasonalpromotionsMaintainarelativelyhighprice,Clothing,Extendseriesof“clothingandgifts”CorporatewithAlumniFundingOffice,HighGrossMarginLowSalesProportion,UsedTexts,IncreasesalesproportionFindmoresourcesofsupplyImposemorecontrolonsuppliers,HighGrossMargin&StrongDemandLowSalesProportion&UnstableSupply,CurrentSituation,Solution,ProductLines,Computers,IncreasepriceofcomputersPromotethesaleofaccessories,HighInventoryTurnoverLowGrossMargin,HighPriceOnlineShoppingImpact,40,Tactics-FunctionLevel,Functionlevel,OperationMaintainhighinventoryturnover,whileensurefullrange,timelydeliveryEnhancespaceutilizationReduceexpenseofoperatingutilities,HumanResourceHiremorestudentemployeesIncreasewagesProvidemoretraining,MarketingSolvetheunstableorderproblemDomorepromotionsIncreaseproportionofonlinesales,41,42,Tactics-BalancedScorecard,43,Assumption：TheNACSbenchmarkshaveanormaldistribution.The5thand95thpercentilesareestimatedaccordingly.,ThreeCriteria：Importance,BigGap,DataAvailable,Tactics-BalancedScorecard,44,Tactics-BalancedScorecard,Sec