管理会计案例讲义课件

,Sunafterstorm,ACaseStudyonEvenStarOrganicFarm,DreamChasersFromSunYat-senUniversity,ZHANGWeiHUANGPeilongPENGWeijianLIUMengning,1,PPT学习交流,Introduction,MembersofIMA,2,PPT学习交流,Outline,Goal:TohelpEvenStarOrganicFarmmaximizeprofitsinthelongrun.,A.CaseOverview,B1ASTORMFramework,B.CurrentSituationAnalysis,D.StrategyPositioning,E.Utilization50%ofunsoldspoiled.,Weather:normalResult:overallspoilagerateisabout10%.,Weather:sunnyResult:selloutalltheproduct.,WeatherofSummer(JuntoAug)inSouthMaryland:,Averagerainfall/precipitation:286.5mmAveragerainydays:22.3days,30,PPT学习交流,StrategyAnalysis,CaseOverview,Utilization&Implementation,CurrentSituation,uNcertainty,ApportionAnalysis,uNcertainty-WeatherConditions,Best,Average,condition,Revenue&Profitperweek,Action,Worst,Rainydays20X30,RainydaysX20,Revenue:$4478.12Profit:$2137.29,Revenue:$4333.81Profit:$1992.98,Revenue:$3756.55Profit:$1415.73,ShiftthescalefromfarmersmarkettorestaurantsandCSAchannel.,Makepreparationfordifferentweatherconditions.,31,PPT学习交流,uNcertainty,2.GasolinePrice,Thepumppriceisraised,EnlargethesalescaleofCSA.,Decreasethedeliveryoflongdistancerestaurants.,Outsourcethedeliveryservice.,Whattodo,If,Then,Thecostofdeliveryincreases,2009Nov$2.65pergallon,2010Nov$2.82pergallon,2011Nov$?,10%increased,Stillincreasing,StrategyAnalysis,CaseOverview,Utilization&Implementation,CurrentSituation,uNcertainty,ApportionAnalysis,32,PPT学习交流,IncreasingPriceoffertilizerMitigation:Growthosecropsthatuselessfertilizer.Raisethepriceslightly.,RapidInflationMitigation:Increasetheprice,Payattentiontotheotheruncertainties,uNcertainty,StrategyAnalysis,CaseOverview,Utilization&Implementation,CurrentSituation,uNcertainty,ApportionAnalysis,33,PPT学习交流,ASTORMframeworkAnalysis,SocialConditionsTechnicalConditionsOrganizationalConditionsRevenueConditionsMarketConditions,A.CaseOverview,B.CurrentSituationAnalysis,D.StrategyPositioning,E.Utilization&Implementation,F.uNcertainty,C.ApportionAnalysis,Summary,ASUNSolution,ManagementAccountingApproachessuchasLinearProgrammingandSensitivityAnalysisareappliedtohelpEvenStarOrganicFarmgofromstormtosun.,34,PPT学习交流,Th