作为a的组织 活动系统

TheOrganizationasaSystemofActivitiesChapter2LearningObjective1

Understandhoworganizationsdefineobjectivesandusetheseobjectivestodefineoperatingpriorities.TheNatureoftheOrganization’sObjectivesStrategyischoosingtargetcustomersanddecidinghowtoservethosecustomers.Strategicchoicesaremadewithinthecontextoftheobjectivesthattheorganization’sprincipalshaveset.Customersprovidetheorganization’sprimaryfocus.TheNatureoftheOrganization’sObjectivesWhatisaperformancemeasurementsystem?Itisasystemofintegratedmeasuresdevelopedbyorganizationstoassesstheperformanceofthevaluechain.TheNatureoftheOrganization’sObjectivesStakeholderGroupsOrganizationPartnersCustomersEmployeesOwnersorPrincipalsGeneralCommunityStrategicPlanningElementsPoolofPotentialCustomersTargetCustomersCustomers’ObjectivesOrganizationObjectivesProcessDesignandObjectivesStrategicPlanningElementsProcessDesignandObjectivesPartnersEmployeesCommunityTheThreeLevelsofStrategyOrganizationalLevelBusinessLevelOperationalLevelLearningObjective2

Understandtheinsightsgainedwhenwethinkoftheorganizationasasequenceofactivitiesinavaluechain.TheOrganizationasaSequenceofActivitiesoraValueChainAdministrativeActivitiesProcessingActivitiesMakingMovingStoringInspecting

InternalSupportPersonnelFinanceLegalAccountingResearchTheOrganizationasaSequenceofActivitiesoraValueChainProductionActivitiesInputActivitiesProductdesignProcessdesignPurchasingReceivingHiringTrainingProcessingActivitiesTheOrganizationasaSequenceofActivitiesoraValueChainSalesandPost-salesActivitiesOutputActivitiesProcessingActivitiesSellingShippingServiceTheOrganizationasaSequenceofActivitiesoraValueChainItisusefultothinkofanorganizationasasequenceofactivitieswhoseoutputisagoodorservice.Thissequenceofactivitiesisalsoknownasavaluechain.Eachstepinthechainshouldcontributemoretotheultimatevalueoftheproductthatitscost.TheOrganizationasaSequenceofActivitiesoraValueChainHowareactivitiesdefined?Anactivityisaunitofwork,ortask,withaspecificgoal.Activitiesareimportantbecausetheycreatecosts.Whatarethefourbroadclassesofactivitiesinthevaluechain?TheOrganizationasaSequenceofActivitiesoraValueChainCustomermanagementactivitiesInnovationactivitiesOperationsactivitiesServiceactivitiesFocusingtheValueChainWhattheCustomerWantsWhattheCustomerisPromisedWhattheCustomerisGivenServiceGapQualityGapLearningObjective3Understandhowperformancemeasureshelporganizationmembersmanagethevaluechain.OrganizationandProcessControlOrganizationcontrolistheactivityofensuringthattheorganizationisontracktowardachievingitsobjectives.Whatarethefourcomponentsoforganizationcontrol?SpecifyingobjectivesCommunicatingobjectivestoorganizationmembersOrganizationandProcessControlMonitoringperformancerelatingtoobjectivesActingondiscrepanciesbetweenactualandtargetperformanceReflectingtheCustomerPerspectiveThefirm’sperformancemeasuresshouldcommunicateandsummarizethethingsthatarecriticaltotheorganization’ssuccessinmeetingtherequirementsofitstargetcustomers.Organizationsshouldsystematicallymeasurewhattheirtargetcustomerswantandvalue.ReflectingtheCustomerPerspectiveWhatarecustomer-validatedperformancemeasures?Thesearemeasuresthatreflectcustomerrequirementsandhelpemployeesmanagethevaluechain’sprocessesandactivities.Employeesconcentratetheirattentiononimprovingwhatmatterstothecustomer.UsingtheCustomer’’sValidationAninputiswhattheorganizationputsintoaprocess.Anoutputisaphysicalmeasureofactivity.Anoutcomeiswhatthecustomervaluesastheresultoftheactivity.UsingtheCustomer’’sValidationProcessareactivitieswhichtransformresourcesintooutputsOutcomesarehowthecustomervaluestheresultoftheactivityInputsareresourcesusedinactivitiesOutputsarephysicalmeasuresofactivityReflectingComprehensiveInformationAneffectiveprogramofperformancemeasurementassessesallfacetsofrelevantperformance.Relevantbutunmeasuredfacetsofperformancemustnotbetradedforperformanceonmeasuredfacets.ProvidingFeedbackAneffectiveperformancemeasurementprogramwillhelpthepeoplewhomanagethevaluechainidentifyproblemsandsuggestsolutions.PerformanceMeasuresasAidsinOperationsControlControlmaybeexercisedby…Ensuringcompliancewithstandardoperatingprocedures(taskcontrol).Motivatingpeopletobecreativeinmeetingcustomerobjectives(resultscontrol).PerformanceTargetsHowdoorganizationssetprocessperformancetargets?Somearebasedonestimatedpotential.Somearebasedonimprovingperformance.Somearebasedonwhatthe“bestintheclass”aredoing.Choosetargetsthatmeetorexceedcustomerexpectations.PerformanceTargetsBenchmarkingistheprocessofstudyingandadaptingthebestpracticesofotherorganizationsinordertoimprovethefirm’sownperformance.LearningObjective4Understandtheprocessthatorganizationscanusetoreducecostsbyfocusingonactivityperformance.CostasaProcessPerformanceMeasureTherearethreetypesofprocessperformancemeasures…costqualityserviceHistorically,managementaccountingemphasizedcost.CostasaProcessPerformanceMeasureInthepast,costinformationsupportedaprocesscalledmanagingbythenumbers.Whataresomeproblemswithmanagingbythenumbers?IneffectiveAssumescosttobetheonlyrelevantmeasureofperformanceDoesnotrecognizethereasonsforcostsCostasaProcessPerformanceMeasureWhatislifecyclecosting?Itisasystematicconsiderationofproduct’scostsduringtheproduct’slifetime:DevelopmentcostsandintroductioncostsProductioncostsDistributioncostsAfter-salesandtake-backcostsProductabandonmentcostsUnderstandingtheCausesofCostsImprovingcostperformancerequiresanexaminationoftheneed,efficiency,andeffectivenessofexistingactivitiesandanynewactivitiesoverthetotallifecycleoftheproductorservice.ActivityorValueAnalysisWhatisactivityanalysis?Itisanapproachtooperationscontrolalsoknowasvalueanalysisoractivitybasedmanagement.Anactivityisanydiscretetaskthatanorganizationundertakestomakeordeliveraproductorservice.ActivityorValueAnalysisWhatarethestepsinactivityanalysis?Identifytheprocessobjectives.Charttheactivitiesusedtocompletetheproductorservice.Classifyactivities.Continuouslyimprove.Wheneverpossible,eliminateactivities.EndofChapter29、静夜四四无邻，，荒居旧旧业贫。。。1月-231月-23Saturday,January7,202310、雨中中黄叶叶树，，灯下下白头头人。。。18:20:5618:20:5618:201/7/20236:20:56PM11、以以我我独独沈沈久久，，愧愧君君相相见见频频。。。。1月月-2318:20:5618:20Jan-2307-Jan-2312、故人江江海别，，几度隔隔山川。。。18:20:5618:20:5618:20Saturday,January7,202313、乍见翻疑疑梦，相悲悲各问年。。。1月-231月-2318:20:5618:20:56January7,20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