争取竞争优势与创造股东的价值

1AlfredRappaport59OracleDr.RobertS.KaplanOracle(OracleSEM®)OracleSEM()1.1987RelevanceLostOracle:lll220%40%60%199811/12l(1)Oracle13JamesM.McTaggartPeterW.KontesMichaelC.Mankins10ll(ERP)lOracleSEMWeb:2.FinancialExecutivesInstituteComputerSciencesCorporationTheFirstAnnualSurveyofTechnologyIssuesforFinancialExecutives19983.Turney,PeterB.BCommonCents:TheABCPerformanceBreakthrough1993814.Ernst&Young1997SpecialReportonTechnologyinBankingandFinancialServices5.Davis,StanMeyer,ChristopherBlur,theSpeedofChangeintheConnectedEconomy,Ernst&YoungCenterforBusinessInnovation199835004%(ABC/ABM)56.8(ABC/ABM)52.950.243.2(ABC/ABM)41.535.127.625.124.9(EVAROI)24.921.520.218.310.79.59.05.6(divestitures)1.2OracleSEM::6.FinancialExecutivesInstituteComputerSciencesCorporationTheFirstAnnualSurveyofTechnologyIssuesforFinancialExecutives199814-16JamesM.McTaggartPeterW.KontesMichaelC.Mankins835JameM.McTaggartPeterW.KontesMichaelC.Mankins255OracleSEM:OracleSEMOracleSEMOracleSEM:l(StrategyFormulationandSimulation)l(BalancedScorecard)l(Value-BasedManagement)l(Activity-BasedManagement)OracleSEMOracleOracleBusinessIntelligenceERPOracleSEMOracleBusinessIntelligence(BIS)OracleDataWarehousingOracleDecisionSupportSolutions(DSS)OracleSEM(3)OracleSEMOracleSEMOracleSEM(keyperformanceindicator,KPI)KPI36RobertKaplanDavidNorton1990OracleBalancedScorecard7()199811/127.Kaplan,RobertS.Norton,DavidP.TheBalancedScorecard:TranslatingStrategyintoAction1996719989/10OracleJeffHenley()CRFOI®EVA®(CLV)48Oracle8.TheErnst&YoungCenterforBusinessInnovation,PerspectivesonBusinessInnovation:8DavidP.NortonTheBalancedScorecard475OracleOracle(KPI)OracleKPIKPIOracleSEM(VBM)VBMlll9.Knight,JamesA.ValueBasedManagement,DevelopingaSystematicApproachtoCreatingShareholderValueMcGraw-Hill1997109VBM6(valuationmodel)CFROI::(EPS)(cashflowreturnoninvestment,CFROI)(economicvalueadd,EVA)()10ThomasStewartIntellectualCapital:TheNewWealthofOrganizations157EVAAlEhrbarEVA:TheRealKeytoCreatingWealth247WarrantedValueCalculation()7(ownership)(bonusbanking)112000ABC,(0.8)GartnerGroupDecember1996OracleActiva(ABC)(:)(:)(GenerallyAcceptedAccountingPrinciples,GAAP)ERPABC8ABC(GAAP)OracleActivaActiva:10.ThePromise-andPeril-ofIntegratedCostSystems19987/8129OracleActivaABC0.7GartnerGroup199612(Activity-BasedManagement,ABM)OracleDiscoverer(ABMABM(9a)ABMActivaABMSEMOracleSEMC13OracleOracleBalancedScorecardOracleSEMOracleSEMOracleSEMOracleSEM(customerlifetimevalue,ULV)OracleSEM(CFROI)(EVA)(ABC,ABM)OracleSEM14FinancialExecutivesInstituteComputerSciencesCorporationTheFirstAnnualSurveyofTechnologyIssuesforFinancialExecutives1998OracleWebOracleERPOracleERPOracleOracleSEM10OracleSEM15OracleSEMOracleWarehouseOracleOracleOracleSEM:OracleSEMOracleOracleOracleSEMSAPBaanPeopleSoftSEMJavaOracleERPOracleOracleThomasStewartIntellectualCapital197OracleSEMOracleSEMOracleSEMWeb(ERP)OracleJohnWookeyERP()