1、1,策略地圖與管理會(huì)計(jì)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(biāo)) 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(xué)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(jià)格(Always low Prices)、品質(zhì)及便利性，發(fā)揮其Core Competency (Logistic Management)，同業(yè)望塵莫及，使成為Unique 的 Store ，例如: 1. 以低成本策

3、略從鄉(xiāng)村包圍城市 2. 廣設(shè)Distribution Center ( 606百萬(wàn)Square Feet的倉(cāng)庫(kù)) 3. 建立車隊(duì) (Logistic Management) 4. IT的高度應(yīng)用(ERP, EFTS, EDI, Real Time Data) 5. Everyday Low Price,NEXT,9,以Costco 公司為例：,採(cǎi)會(huì)員制,收入會(huì)費(fèi)(2005年5月有 9,300 萬(wàn)會(huì)員) 沒(méi)有Salesman , Fancy Building , Delivery , 及收帳問(wèn)題(超低的Overhead) 。 沒(méi)有Bad Debit，以收現(xiàn)金、即期支票 或 Debit Card

4、方式 。 產(chǎn)品式樣較少,採(cǎi)薄利多銷的策略。 附設(shè)自助式的超低價(jià)加油站。,BACK,10,ABC vs. Peanut-Butter CostingABC(Activity Based Costing ; 作業(yè)基礎(chǔ)成本制度),卓越銀行信用卡部 (94年淨(jìng)利5,000萬(wàn)元) 推出了幾十種的信用卡(普卡、白金、無(wú)限卡、聯(lián)名卡)， 每一種卡各賺多少錢(qián)? 有不賺錢(qián)的信用卡嗎？,NEXT,11,ABC 微笑理論）只有產(chǎn)品沒(méi)有品牌,就像沒(méi)有靈魂的軀體 浮士德和魔鬼交換靈魂,R&D,產(chǎn)品設(shè)計(jì),生產(chǎn),行銷,物流,售後服務(wù),BACK,21,Supply Chain Management（供 應(yīng) 鏈 管 理）Del

5、l & Ford,Supplier,Dell,Retail,Final Consumer,BACK,Supplier 交貨到 Dell 的 Production Line Retail 賣(mài)出後,才付款給 Supplier Dell成立CRM (Customer Relation Management)部門(mén) ERP, EFTS and EDI. 金流計(jì)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(yōu)劣點(diǎn) Dysfunctional Behavior,1. Profit Center Transfer Price 問(wèn)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(shū)中提到： 為何有些領(lǐng)導(dǎo)人看不到策略的轉(zhuǎn)折點(diǎn) 請(qǐng)重視公司裡的Cassandra 因?yàn)樗深A(yù)見(jiàn) 海倫是禍水 , Paris將被殺

8、, 特洛依市會(huì)被攻陷 先找對(duì)人，再?zèng)Q定做什麼 刺蝟原則（追求三個(gè)圓圈圈中的單純） 第五級(jí)領(lǐng)導(dǎo)人（鏡子與窗子）,BACK,25,Balance Scorecard,任務(wù)與策略,NEXT,學(xué)習(xí)與成長(zhǎng)構(gòu)面,為了達(dá)成任務(wù)，我們?nèi)绾尉S持變革與改進(jìn)的能力？,26,策略因果關(guān)係,BACK,27,Kimberly-Clark公司,K-C公司生產(chǎn)Paper Product產(chǎn)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(xié)調(diào)溝通 Lower Costs in the Logistical Step 對(duì)Key Customer的銷售狀況充分掌握 使主要客戶庫(kù)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(chǎn)品A380,需求預(yù)估1,500部,每部飛機(jī)有550-650座位,約需120億

10、的資本支出及 R&D,售價(jià)比Boeing便宜20% 試問(wèn)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(shí)的Sonic Cruiser,約需100-110億的支出 試問(wèn)應(yīng)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(zhǎng)策略轉(zhuǎn)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(gè)目的地) (A Symbol of Freedom) Jetblue公司如何採(cǎi)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(chǎn)有機(jī)水果的農(nóng)場(chǎng)合作，考慮推出類似 加州Jumble Juice的產(chǎn)品 (3) 與HBS的教授合作設(shè)計(jì)問(wèn)卷的內(nèi)容如下: 產(chǎn)品的口味? 價(jià)格多少是可接受? 佈置(考慮 To Go 或 Here 的方式) 是否考慮再賣(mài)咖啡及三明治等 是屬於正餐或點(diǎn)心 希望純有機(jī)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(chǎn)品 vs. LOreal 的防曬產(chǎn)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