Tsinghua讲义－战略成本管理(2)

ManagingCostandStrategyChi-WenJevonsLeeTulaneandTsinghuaLectureOneValueChain:StrategyDesign李志文ThreeKeystoSuccessVision:Goal,Innovation,OpportunitiesStrategy:Howtomakeithappen(allocatingphysicalresources)Team:Whomakeithappen(buildingorganizationalhumancapital)FundamentalFormulaofBusinessSuccessEconomicValue=(price–unitcost)xquantityPriceandQuantity:CustomerSatisfaction,CustomerLoyaltyCost:SourceofCompetitiveAdvantageEconomyofScaleEconomyofScopeDivisionofLaborandSpecializationStructureofTeamFreeForm:DoubleTennis,JazzComboCentralized:Soccer/OrchestraDecentralized:BaseballBasicComponentsofTeam:FunctionalRole,DecisionType,LeadershipStyleSWOTAnalysisofCompetitiveAdvantageStrengthWeaknessOpportunityThreatFindingSWOT:BenchmarkAnalysisBenchmarkingUSEastAccountingProcedureCostperYear($USmillions)USEastCostperTransactionFortune100Avg.CostBestinWorldACCOUNTSRECEIVABLE38.40$15.20$15.00$4.60$GENERALLEDGER1.20$N/AN/AN/AACCOUNTSPAYABLE1.50$8.90$7.00$1.80$PAYROLL1.00$7.30$5.00$1.72$CREDITANDCOLLECTIONS0.90$12.00$16.00$5.60$TOTAL43.00$43.40$43.00$13.72$ValueChainandLandscapingAnalysisPhysicalresourcesHumanresourcesSupportservices•Accounting•Humanresources•Legalservices•Informationsystems•TelecommunicationsResearchAndDevelop-mentDesignSupplyProductionMarketingDistri-butionCustomerserviceEconomicValueIhavebeenthinkingaboutValueChainforyears!Case:SaraLeeVirtualOrganizationOutsourcingTeamStructureBrandManagementResearchandDevelopmentNeedofCostManagementExamplesofTermPapers江帆：中国航天电子王安嘉：联合报集团曹伟宏，周苏贵：海尔集团谢淑仪：利丰LiandFongDynamicValueChainProductCycleGlobalization附加价值高的在香港进行附加价值低的在香港以外的地方进行在中国进行缝合衣服的里布来自台湾布料在南亚染色外面的布料采购自韩国拉链由日本进口产品的设计标签包装运输的管理财务Alibaba.comGlobalSources小规模大规模大规模贸易公司零售商WalMartGapLifung.comLi&FungAvonB2BonlinecompaniesTradingcompaniesRetailersLi&FongCompetitivePositioning产品的发展原材料的采购生产计划制造商的寻求制造的管制品质得到的保证出口文件的准备运送的合并和巩固Li&FungTotalValue-AddedPackage流行的饰物，节庆的产品，家具和室内陈设品，衣服，手工艺品，运动器材，玩具，旅游器具TotalValue-AddedPackage,LiandFongTermPaper15outof50SelectedforRevision10outof15getA,willwriteMBAThesisundermysupervisionPapersoffinalistswillbeconsideredforpublication