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1、会计学1麦肯锡素材图表模板麦肯锡素材图表模板第一页,编辑于星期二:十一点 四十三分。2TextTextTextTextTextTextTextTextTextTextUnit of measure*FootnoteSource:Source第1页/共310页第二页,编辑于星期二:十一点 四十三分。3Unit of measure* FootnoteSource:Source第2页/共310页第三页,编辑于星期二:十一点 四十三分。4PlacePriceProductPackagePositioning promotionProduct offeringUnit of measure*Footn
2、oteSource:Source第3页/共310页第四页,编辑于星期二:十一点 四十三分。5StrategySkillsSystemsStaffShared valuesStructureStyleUnit of measure*FootnoteSource:Source第4页/共310页第五页,编辑于星期二:十一点 四十三分。6Unit of measure*FootnoteSource:Source第5页/共310页第六页,编辑于星期二:十一点 四十三分。7Unit of measure* FootnoteSource:Source第6页/共310页第七页,编辑于星期二:十一点 四十三分。
3、8Unit of measure* FootnoteSource:Source第7页/共310页第八页,编辑于星期二:十一点 四十三分。9Unit of measure*FootnoteSource:Source第8页/共310页第九页,编辑于星期二:十一点 四十三分。10TextTextTextTextUnit of measure* FootnoteSource:Source第9页/共310页第十页,编辑于星期二:十一点 四十三分。11New entrantSuppliersIndustrycompetitorsBuyersSubstitutesUnit of measure*Footno
4、teSource:Source第10页/共310页第十一页,编辑于星期二:十一点 四十三分。12TextTextTextTextTextTextTextTextTextTextUnit of measure*FootnoteSource:Source第11页/共310页第十二页,编辑于星期二:十一点 四十三分。13TextTextTextTextUnit of measure*FootnoteSource:Source第12页/共310页第十三页,编辑于星期二:十一点 四十三分。14TextTextTextUnit of measure*FootnoteSource:Source第13页/共3
5、10页第十四页,编辑于星期二:十一点 四十三分。15TextTextTextTextUnit of measure*FootnoteSource:Source第14页/共310页第十五页,编辑于星期二:十一点 四十三分。16TextTextTextUnit of measure*FootnoteSource:Source第15页/共310页第十六页,编辑于星期二:十一点 四十三分。17TextTextTextUnit of measure*FootnoteSource:Source第16页/共310页第十七页,编辑于星期二:十一点 四十三分。18TextTextTextTextUnit of
6、measure* FootnoteSource:Source第17页/共310页第十八页,编辑于星期二:十一点 四十三分。19TextTextTextUnit of measure*FootnoteSource:Source第18页/共310页第十九页,编辑于星期二:十一点 四十三分。20TextTextUnit of measure* FootnoteSource:Source第19页/共310页第二十页,编辑于星期二:十一点 四十三分。21TextTextTextTextUnit of measure*FootnoteSource:Source第20页/共310页第二十一页,编辑于星期二:
7、十一点 四十三分。22TextTextTextTextUnit of measure*FootnoteSource:Source第21页/共310页第二十二页,编辑于星期二:十一点 四十三分。23TextTextTextUnit of measure*FootnoteSource:Source第22页/共310页第二十三页,编辑于星期二:十一点 四十三分。24TextTextUnit of measure*FootnoteSource:Source第23页/共310页第二十四页,编辑于星期二:十一点 四十三分。25TextTextUnit of measure*FootnoteSource:S
8、ource第24页/共310页第二十五页,编辑于星期二:十一点 四十三分。26PlanImplementSupportUnit of measure* FootnoteSource:Source第25页/共310页第二十六页,编辑于星期二:十一点 四十三分。27Unit of measure*FootnoteSource:Source第26页/共310页第二十七页,编辑于星期二:十一点 四十三分。28TextTextTextUnit of measure* FootnoteSource:Source第27页/共310页第二十八页,编辑于星期二:十一点 四十三分。29Unit of measur
9、e*FootnoteSource:Source第28页/共310页第二十九页,编辑于星期二:十一点 四十三分。30TextTextUnit of measure* FootnoteSource:Source第29页/共310页第三十页,编辑于星期二:十一点 四十三分。31TextTextUnit of measure* FootnoteSource:Source第30页/共310页第三十一页,编辑于星期二:十一点 四十三分。32TextTextTextTextTextTextUnit of measure*FootnoteSource:Source第31页/共310页第三十二页,编辑于星期二:
10、十一点 四十三分。33Unit of measure* FootnoteSource:Source第32页/共310页第三十三页,编辑于星期二:十一点 四十三分。34SpiralBrakesTube in tubeUnit of measure* FootnoteSource:Source第33页/共310页第三十四页,编辑于星期二:十一点 四十三分。35TextTextTextTextUnit of measure*FootnoteSource:Source第34页/共310页第三十五页,编辑于星期二:十一点 四十三分。36TextTextTextTextTextTextUnit of me
11、asure*FootnoteSource:Source第35页/共310页第三十六页,编辑于星期二:十一点 四十三分。37Unit of measure*FootnoteSource:Source第36页/共310页第三十七页,编辑于星期二:十一点 四十三分。38TextTextUnit of measure*FootnoteSource:Source第37页/共310页第三十八页,编辑于星期二:十一点 四十三分。39TextTextTextTextTextTextTextUnit of measure*FootnoteSource:Source第38页/共310页第三十九页,编辑于星期二:十
12、一点 四十三分。40TextUnit of measure*FootnoteSource:Source第39页/共310页第四十页,编辑于星期二:十一点 四十三分。41TextTextUnit of measure*FootnoteSource:Source第40页/共310页第四十一页,编辑于星期二:十一点 四十三分。42TextTextTextUnit of measure*FootnoteSource:Source第41页/共310页第四十二页,编辑于星期二:十一点 四十三分。43TextTextTextTextUnit of measure* FootnoteSource:Source
13、第42页/共310页第四十三页,编辑于星期二:十一点 四十三分。44TextTextTextTextTextUnit of measure*FootnoteSource:Source第43页/共310页第四十四页,编辑于星期二:十一点 四十三分。45TextTextTextTextTextTextUnit of measure*FootnoteSource:Source第44页/共310页第四十五页,编辑于星期二:十一点 四十三分。46TextHeaderHeaderTextUnit of measure* FootnoteSource:Source第45页/共310页第四十六页,编辑于星期二
14、:十一点 四十三分。47TextTextHeaderHeaderTextUnit of measure* FootnoteSource:Source第46页/共310页第四十七页,编辑于星期二:十一点 四十三分。48TextHeaderHeaderTextHeaderTextUnit of measure*FootnoteSource:Source第47页/共310页第四十八页,编辑于星期二:十一点 四十三分。49TextTextHeaderHeaderTextHeaderTextUnit of measure* FootnoteSource:Source第48页/共310页第四十九页,编辑于
15、星期二:十一点 四十三分。50TextHeaderHeaderTextHeaderHeaderTextTextUnit of measure*FootnoteSource:Source第49页/共310页第五十页,编辑于星期二:十一点 四十三分。51TextTextHeaderHeaderTextHeaderHeaderTextTextUnit of measure* FootnoteSource:Source第50页/共310页第五十一页,编辑于星期二:十一点 四十三分。52TextHeaderHeaderTextHeaderHeaderHeaderTextTextTextUnit of m
16、easure*FootnoteSource:Source第51页/共310页第五十二页,编辑于星期二:十一点 四十三分。53TextTextHeaderHeaderTextHeaderHeaderHeaderTextTextTextUnit of measure*FootnoteSource:Source第52页/共310页第五十三页,编辑于星期二:十一点 四十三分。54TextTextHeaderHeaderHeaderHeaderHeaderTextTextTextHeaderTextUnit of measure*FootnoteSource:Source第53页/共310页第五十四页,
17、编辑于星期二:十一点 四十三分。55TextTextTextHeaderHeaderHeaderHeaderHeaderTextTextTextHeaderTextUnit of measure*FootnoteSource:Source第54页/共310页第五十五页,编辑于星期二:十一点 四十三分。56TextTextTextTextUnit of measure*FootnoteSource:Source第55页/共310页第五十六页,编辑于星期二:十一点 四十三分。57TextTextTextTextUnit of measure*FootnoteSource:Source第56页/共3
18、10页第五十七页,编辑于星期二:十一点 四十三分。58TextTextTextTextUnit of measure*FootnoteSource:Source第57页/共310页第五十八页,编辑于星期二:十一点 四十三分。59TextTextTextUnit of measure*FootnoteSource:Source第58页/共310页第五十九页,编辑于星期二:十一点 四十三分。60TextTextUnit of measure*FootnoteSource:Source第59页/共310页第六十页,编辑于星期二:十一点 四十三分。61TextTextTextUnit of measu
19、re*FootnoteSource:Source第60页/共310页第六十一页,编辑于星期二:十一点 四十三分。62TextTextTextTextUnit of measure*FootnoteSource:Source第61页/共310页第六十二页,编辑于星期二:十一点 四十三分。63TextTextTextTextTextUnit of measure*FootnoteSource:Source第62页/共310页第六十三页,编辑于星期二:十一点 四十三分。64TextTextTextTextTextTextUnit of measure*FootnoteSource:Source第63
20、页/共310页第六十四页,编辑于星期二:十一点 四十三分。65TextTextTextTextTextTextTextUnit of measure* FootnoteSource:Source第64页/共310页第六十五页,编辑于星期二:十一点 四十三分。66TextTextTextTextTextTextTextTextUnit of measure*FootnoteSource:Source第65页/共310页第六十六页,编辑于星期二:十一点 四十三分。67TextTextTextTextTextTextUnit of measure* FootnoteSource:Source第66页
21、/共310页第六十七页,编辑于星期二:十一点 四十三分。68TextTextTextTextTextUnit of measure*FootnoteSource:Source第67页/共310页第六十八页,编辑于星期二:十一点 四十三分。69TextTextTextTextTextUnit of measure*FootnoteSource:Source第68页/共310页第六十九页,编辑于星期二:十一点 四十三分。70TextTextUnit of measure*FootnoteSource:Source第69页/共310页第七十页,编辑于星期二:十一点 四十三分。71TextTextTe
22、xtTextTextTextTextTextUnit of measure*FootnoteSource:Source第70页/共310页第七十一页,编辑于星期二:十一点 四十三分。72TextTextTextTextUnit of measure*FootnoteSource:Source第71页/共310页第七十二页,编辑于星期二:十一点 四十三分。73TextTextTextUnit of measure*FootnoteSource:Source第72页/共310页第七十三页,编辑于星期二:十一点 四十三分。74TextTextTextTextUnit of measure* Foot
23、noteSource:Source第73页/共310页第七十四页,编辑于星期二:十一点 四十三分。75TextTextTextUnit of measure* FootnoteSource:Source第74页/共310页第七十五页,编辑于星期二:十一点 四十三分。76TextTextTextUnit of measure*FootnoteSource:Source第75页/共310页第七十六页,编辑于星期二:十一点 四十三分。77TextTextTextTextUnit of measure* FootnoteSource:Source第76页/共310页第七十七页,编辑于星期二:十一点 四
24、十三分。78TextTextTextUnit of measure* FootnoteSource:Source第77页/共310页第七十八页,编辑于星期二:十一点 四十三分。79TextTextTextUnit of measure*FootnoteSource:Source第78页/共310页第七十九页,编辑于星期二:十一点 四十三分。80TextTextTextTextUnit of measure*FootnoteSource:Source第79页/共310页第八十页,编辑于星期二:十一点 四十三分。81TextTextUnit of measure*FootnoteSource:So
25、urce第80页/共310页第八十一页,编辑于星期二:十一点 四十三分。82TextTextTextTextUnit of measure*FootnoteSource:Source第81页/共310页第八十二页,编辑于星期二:十一点 四十三分。83TextTextTextTextTextTextUnit of measure* FootnoteSource:Source第82页/共310页第八十三页,编辑于星期二:十一点 四十三分。84TextTextTextTextUnit of measure*FootnoteSource:Source第83页/共310页第八十四页,编辑于星期二:十一点
26、 四十三分。85TextTextTextUnit of measure* FootnoteSource:Source第84页/共310页第八十五页,编辑于星期二:十一点 四十三分。86TextTextUnit of measure* FootnoteSource:Source第85页/共310页第八十六页,编辑于星期二:十一点 四十三分。87TextTextTextUnit of measure*FootnoteSource:Source第86页/共310页第八十七页,编辑于星期二:十一点 四十三分。88TextTextTextTextTextUnit of measure*FootnoteS
27、ource:Source第87页/共310页第八十八页,编辑于星期二:十一点 四十三分。89TextTextTextTextUnit of measure* FootnoteSource:Source第88页/共310页第八十九页,编辑于星期二:十一点 四十三分。90TextTextTextTextTextTextUnit of measure*FootnoteSource:Source第89页/共310页第九十页,编辑于星期二:十一点 四十三分。91TextTextTextTextTextUnit of measure*FootnoteSource:Source第90页/共310页第九十一页
28、,编辑于星期二:十一点 四十三分。92TextTextUnit of measure* FootnoteSource:Source第91页/共310页第九十二页,编辑于星期二:十一点 四十三分。93TextTextUnit of measure*FootnoteSource:Source第92页/共310页第九十三页,编辑于星期二:十一点 四十三分。94TextTextTextTextUnit of measure*FootnoteSource:Source第93页/共310页第九十四页,编辑于星期二:十一点 四十三分。95New entrantSuppliersIndustry compet
29、itorsBuyersSubstitutesUnit of measure*FootnoteSource:Source第94页/共310页第九十五页,编辑于星期二:十一点 四十三分。96TextTextTextUnit of measure*FootnoteSource:Source第95页/共310页第九十六页,编辑于星期二:十一点 四十三分。97TextTextTextTextUnit of measure*FootnoteSource:Source第96页/共310页第九十七页,编辑于星期二:十一点 四十三分。98TextUnit of measure* FootnoteSource:S
30、ource第97页/共310页第九十八页,编辑于星期二:十一点 四十三分。99TextTextUnit of measure*FootnoteSource:Source第98页/共310页第九十九页,编辑于星期二:十一点 四十三分。100TextTextUnit of measure*FootnoteSource:Source第99页/共310页第一百页,编辑于星期二:十一点 四十三分。101TextTextUnit of measure*FootnoteSource:Source第100页/共310页第一百零一页,编辑于星期二:十一点 四十三分。102The way managerscoll
31、ectively behave with respect to useof time, attention,and symbolic actions The people in the organization, consideredin terms of corporate demographics, not individual personalitiesThe organization chart and accompanying baggage that show who reports to whom and how tasks are both divided up and int
32、egrated Those ideas of what is right and desirable (in corporate and/or individual behavior) which are typical of the organization and common to most of its members The processes and procedures through which things get donefrom day to day A coherent setof actions aimedat gaining asustainableadvantag
33、e over competition Capabilitiespossessed bythe organizationas a whole asdistinct from theindividuals. Some companies perform extraordinaryfeats withordinary peopleStaffSystemsStyleSharedValuesStructureSkillsStrategyUnit of measure*FootnoteSource:Source第101页/共310页第一百零二页,编辑于星期二:十一点 四十三分。103CustomerCli
34、entsDistributorsCompetitorsSuppliersUnit of measure*FootnoteSource:Source第102页/共310页第一百零三页,编辑于星期二:十一点 四十三分。104SkillsSharedvaluesStrategyStaffStructureSystemsStyleA coherent set ofactions aimed at gaining a sustainable advantageover competition The organization chart andaccompanying baggage that show
35、who reports to whom and how tasks are both divided up and integrated The people in the organization,considered interms of corporatedemographics, notindividual personalities The way managers collectively behave with respect to use of time, attention and symbolic actions The processes and proceduresth
36、rough which things get donefrom day-to-dayThose ideas of what is rightand desirable (in corporateand/or individual behavior)which are typical of theorganization and commonto most of its members Capabilitiespossessed bythe organizationas a whole asdistinct fromthe individuals.Some companiesperform ex
37、traordinaryfeats with ordinary peopleUnit of measure*FootnoteSource:Source第103页/共310页第一百零四页,编辑于星期二:十一点 四十三分。105StyleStructureStaffStrategySystemsSkillsShared valuesThe way managers collectively behave with respect to use of time,attention and symbolic actionsCapabilities possessed by the organizatio
38、n as a whole as distinct from the individuals. Some companies perform extraordinary feats with ordinary peopleThose ideas of what is right and desirable (in corporate and/or individual behavior)which are typical of theorganization and commonto most of its membersThe processes and and procedures thro
39、ugh which things get donefrom day-to-dayThe organization chart and accompanying baggage that showwho reports to whom and how tasks are both divided up and integratedThe people in theorganization, considered in terms of corporate demographics, notindividual personalitiesA coherent set of actions aime
40、d at gaining a sustainable advantage over competitionUnit of measure*FootnoteSource:Source第104页/共310页第一百零五页,编辑于星期二:十一点 四十三分。106Competitive positionLowMediumHighProduct/market attractivenessLowMediumHighUnit of measure* FootnoteSource:Source第105页/共310页第一百零六页,编辑于星期二:十一点 四十三分。107Change visionChief Exec
41、utiveLeadership groupsDown the lineExternal constitutionCommitmentConvictionCourageCapabilityIndividual activityEnabling devicesUnit of measure*FootnoteSource:Source第106页/共310页第一百零七页,编辑于星期二:十一点 四十三分。108 Delta P Vision andLeadershipOrganizationalInfrastructurePerformanceMeasurementPeopleDevelopmentCo
42、mmunicationsProblem SolvingProcessClient managers (particularly middle management) haveskill to lead programimplementationChange in actual behaviorAction plans sufficient to achieve goalsAgreement on objectives by line managementManagement of high-involvement processImplementation ornear implementat
43、ionof required structureand systemsFlow of 2-way communicationsPeoples understanding, belief and contribution to act on vision and action plansAccurate measurementof action and resultsClear accountabilitiesEarly winsVisible demonstrationof new vision andvalues by clientleadershipUnit of measure*Foot
44、noteSource:Source第107页/共310页第一百零八页,编辑于星期二:十一点 四十三分。109Natural owner Relative ability to extract value Low Medium Value-creation potential in business unit High Corporatecenter skillsBusiness unit linkagesTaxation/valuationdifferences Industry attractivenessCompetitive positionRestructuring/rationali
45、zation opportunities“One of the pack” Retain andgive toppriorityRetain andgive priorityRetain andmanage forcode orliquidate Probablydivest DivestDivest orliquidate Unit of measure*FootnoteSource:Source第108页/共310页第一百零九页,编辑于星期二:十一点 四十三分。110Business StrategyManufacturing StrategyConfigurationSystemsRes
46、earchFocusLaborPolicyProductDesignMakevs.BuyOrganizationProcessDesignUnit of measure* FootnoteSource:Source第109页/共310页第一百一十页,编辑于星期二:十一点 四十三分。111Restructuring framework 1 5 4 3 2 Unit of measure*FootnoteSource:Source第110页/共310页第一百一十一页,编辑于星期二:十一点 四十三分。112Benefit Price Competitivedisadvantage Competiti
47、veadvantage Unit of measure*FootnoteSource:Source第111页/共310页第一百一十二页,编辑于星期二:十一点 四十三分。113Appraise performanceand prospects Developstrategy Redesignpivotal jobs Design the skillbuilding process Assess changereadiness Top downaction programs Bottom up action programs 1 2 4 5 6 7 8 3 Unit of measure*Foot
48、noteSource:Source第112页/共310页第一百一十三页,编辑于星期二:十一点 四十三分。1143.Create andpursue a uniqueadvantage 2.Resegment the market to create a niche4.Exploit uniqueadvantageindustrywide 1.Do more andbetter of thesameWhen tocompete Unit of measure*FootnoteSource:Source第113页/共310页第一百一十四页,编辑于星期二:十一点 四十三分。115Stage 1 St
49、age 2 Stage 3 Stage 4 Value system Strategic manage-mentExternally orientated planningForecast based planningBudget planningMeet budget and schedulePredict the futureThink strategicallyCreate the futureUnit of measure*FootnoteSource:Source第114页/共310页第一百一十五页,编辑于星期二:十一点 四十三分。116Selling margin Contribu
50、tionSalesSelling rateSalesAvailable selling time EffectivenessContribution Available selling time Productivity ContributionTotal selling costsEfficiencyAvailable selling timeTotal selling costsUtilizationAvailable selling timeTotal sales time Support intensitySupport costsTotal selling costsSupport
51、leverageTotal sales timeSupport costsUnit of measure*FootnoteSource:Source第115页/共310页第一百一十六页,编辑于星期二:十一点 四十三分。117MaximizeshareholdervalueGrowthroughculturalinitiativeRedeployassetsImprove corebusinessperformanceGrow throughacquisitionand/or mergerAdopt soundfinancingapproachUnit of measure* FootnoteS
52、ource:Source第116页/共310页第一百一十七页,编辑于星期二:十一点 四十三分。118Real Perceived Clients relative ability to extract valueCorporate center skillsLinkages between business unitsFinancial ownership fitIndustry restructureInternal controllerShared resourcesTransfer of capabilityVertical integrationDifferences in tax p
53、ositionExistence of non-cases objectivesInefficiencies in financial marketsDifference in valuation techniqueUnit of measure*FootnoteSource:Source第117页/共310页第一百一十八页,编辑于星期二:十一点 四十三分。119HeaderTextUnit of measure*FootnoteSource:Source第118页/共310页第一百一十九页,编辑于星期二:十一点 四十三分。120HeaderText#Unit of measure* Foot
54、noteSource:Source第119页/共310页第一百二十页,编辑于星期二:十一点 四十三分。121TextTextUnit of measure*FootnoteSource:Source第120页/共310页第一百二十一页,编辑于星期二:十一点 四十三分。122TextTextTextUnit of measure* FootnoteSource:Source第121页/共310页第一百二十二页,编辑于星期二:十一点 四十三分。CONFIDENTIALTemplate June 2002 This report is solely for the use of client per
55、sonnel. No part of it may be circulated, quoted, or reproduced for distribution outside the client organization without prior written approval from McKinsey & Company. This material was used by McKinsey & Company during an oral presentation; it is not a complete record of the discussion.第122
56、页/共310页第一百二十三页,编辑于星期二:十一点 四十三分。124050100150200250300350199619971998199920002001Label 1Label 2Label 3Unit of measure*FootnoteSource:Source第123页/共310页第一百二十四页,编辑于星期二:十一点 四十三分。1255040302010Label 1Label 2Label 3Label 4Label 5Unit of measure*FootnoteSource:Source第124页/共310页第一百二十五页,编辑于星期二:十一点 四十三分。12650403
57、020105040302010Label 1Label 2Label 3Label 4Label 5Label 1Label 2Label 3Label 4Label 5TitleUnit of measureTitleUnit of measureUnit of measure* FootnoteSource:Source第125页/共310页第一百二十六页,编辑于星期二:十一点 四十三分。12740302010550403025155550453025Label 1Label 2Label 3Label 4Label 5Unit of measure*FootnoteSource:Sour
58、ce第126页/共310页第一百二十七页,编辑于星期二:十一点 四十三分。128504030201023254565964323232323Label 1Label 2Label 3Label 4Label 5000000000000000SeriesSeriesSeriesUnit of measure*FootnoteSource:Source第127页/共310页第一百二十八页,编辑于星期二:十一点 四十三分。129504030204550607080901020304050Label 1Label 2Label 3Label 4Label 5000000000000000100%=Se
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