策略地图与管理会计.ppt

1、1,策略地圖與管理會計Strategy Maps 使命) Coca-Cola Company is “to create value over time for the owners of our business”- CEO Roberto Goizueta Goal (目標) based on the organizations mission, management sets a number of goals (ROI 20%, EVA = $x, EPS = $3) Strategy (策略) Michael Porter (哈佛大學教授, TSMC Director) Cost L

2、eadership: Southwest, Amazon, Dell, Costco, Wal-Mart Product Differentiation: HP, Pfizer, Merck, LVMH Market Niche : Jetblue, Miller,BACK,BACK,BACK,8,Cost Leadership,以Wal-Mart公司為例： Wal-Mart因重視價格(Always low Prices)、品質及便利性，發揮其Core Competency (Logistic Management)，同業望塵莫及，使成為Unique 的 Store ，例如: 1. 以低成本策

3、略從鄉村包圍城市 2. 廣設Distribution Center ( 606百萬Square Feet的倉庫) 3. 建立車隊 (Logistic Management) 4. IT的高度應用(ERP, EFTS, EDI, Real Time Data) 5. Everyday Low Price,NEXT,9,以Costco 公司為例：,採會員制,收入會費(2005年5月有 9,300 萬會員) 沒有Salesman , Fancy Building , Delivery , 及收帳問題(超低的Overhead) 。 沒有Bad Debit，以收現金、即期支票 或 Debit Card

4、方式 。 產品式樣較少,採薄利多銷的策略。 附設自助式的超低價加油站。,BACK,10,ABC vs. Peanut-Butter CostingABC(Activity Based Costing ; 作業基礎成本制度),卓越銀行信用卡部 (94年淨利5,000萬元) 推出了幾十種的信用卡(普卡、白金、無限卡、聯名卡)， 每一種卡各賺多少錢? 有不賺錢的信用卡嗎？,NEXT,11,ABC 微笑理論）只有產品沒有品牌,就像沒有靈魂的軀體 浮士德和魔鬼交換靈魂,R&D,產品設計,生產,行銷,物流,售後服務,BACK,21,Supply Chain Management（供 應 鏈 管 理）Del

5、l & Ford,Supplier,Dell,Retail,Final Consumer,BACK,Supplier 交貨到 Dell 的 Production Line Retail 賣出後,才付款給 Supplier Dell成立CRM (Customer Relation Management)部門 ERP, EFTS and EDI. 金流計劃 ( C Planning ),22,Decision Making Cost,Relevant Cost & Irrelevant Cost Make or Buy (Insourcing & Outsourcing) Special Orde

6、r Drop Product Opportunity Cost Sell or Further Process,BACK,23,X Theory : Skinner Box Management Control Systems 目的, Performance Measurement and Management Compensation Decentralization 優劣點 Dysfunctional Behavior,1. Profit Center Transfer Price 問題 及 Sub Optimization 2. Investment Center ROI , RI ,

7、ROS , EVA,Compensation Stock options, Cash or Stock Bonus,Stock Appreciation Rights,Performance Shares 2. Agency Theory Agency Problems,Management Control Systems,BACK,24,Good to Great (從A到A+),( by Jim Collins Professor of Stanford U.) 書中提到： 為何有些領導人看不到策略的轉折點 請重視公司裡的Cassandra 因為她可預見 海倫是禍水 , Paris將被殺

8、, 特洛依市會被攻陷 先找對人，再決定做什麼 刺蝟原則（追求三個圓圈圈中的單純） 第五級領導人（鏡子與窗子）,BACK,25,Balance Scorecard,任務與策略,NEXT,學習與成長構面,為了達成任務，我們如何維持變革與改進的能力？,26,策略因果關係,BACK,27,Kimberly-Clark公司,K-C公司生產Paper Product產品 Kleenex (Moist Cloths, Mar. 2005) , Scott , Kotex , Hugges , Poise Panty(Aug. 2005) , - Innovative Brands for Everyday

9、Life 增加主要客戶(Costco , Target , Wal-Mart )的協調溝通 Lower Costs in the Logistical Step 對Key Customer的銷售狀況充分掌握 使主要客戶庫存降至最低而不至缺貨 Working as a team, an inventory manager, logistics manager and sales manager,BACK,28,Capital ExpenditureA380 vs. Sonic Cruiser,Airbus 公司欲推出新產品A380,需求預估1,500部,每部飛機有550-650座位,約需120億

10、的資本支出及 R&D,售價比Boeing便宜20% 試問該不該投入120億的資本支出? Boeing 公司欲推出150-300座位,可比A380更快1 小時的Sonic Cruiser,約需100-110億的支出 試問應投入110億的資本支出?,BACK,29,Product Market Life Cycle,Periodic Sales,Startup Growth Maturity Decline,Time,NEXT,Time,Startup Growth Maturity Decline,30,成長策略轉折圖,Second Curve,BACK,31,Market Niche,Jetb

11、lue vs. Southwest Southwest公司 (Easyjet, Vueling) There are 2,900 reasons to fly Southwest (每天有2,900班次 , 59個目的地) (A Symbol of Freedom) Jetblue公司如何採Market Niche策略? Achieves either Differentiation or Lower costs or Both.,BACK,32,Me too Model,Juice Guy (Boston) vs. Jumble Juice (CA) (1) Juice Guy有自己Bran

12、d的果汁 (2) 與生產有機水果的農場合作，考慮推出類似 加州Jumble Juice的產品 (3) 與HBS的教授合作設計問卷的內容如下: 產品的口味? 價格多少是可接受? 佈置(考慮 To Go 或 Here 的方式) 是否考慮再賣咖啡及三明治等 是屬於正餐或點心 希望純有機的天然果汁或非百分百的純果汁 Long Drug Store、Kirkland (食品、Socks、Vitamin、Cloth等) Long Drug Store 的防曬產品 vs. LOreal 的防曬產品 Long Drug Store 的洗面乳 vs. Olay 的洗面乳 Long Drug Store 的Nat

13、ural Fiber vs. Metamucil 的Natural Fiber Kirkland 的Vitamin vs. Centrum 的 Vitamin Kirkland 的 Socks vs. POLO 的 Socks,BACK,33,Q & A 謝謝指教!,34,Kim and Mauborgne on Value Innovation,“Value Innovation: The strategic Logic of High Growth,” Harvard Business Review (1997) “Creating New Market Space,” HBR (1999

14、) “Knowing a Winning Business Idea When You See One,” HBR (2000) “Charting Your Companys Future,” HBR (2002),35,Value Curves,A value curve is a graphic depiction of the way a company configures its offerings to customers. It is drawn by plotting the performance of the offering relative to other alternatives along the key success factors that define competition in th