作为a的组织 活动系统(1)

2-12001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheOrganizationasaSystemofActivitiesChapter22-22001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungLearningObjective1Understandhoworganizationsdefineobjectivesandusetheseobjectivestodefineoperatingpriorities.2-32001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheNatureoftheOrganization’sObjectivesStrategyischoosingtargetcustomersanddecidinghowtoservethosecustomers.Strategicchoicesaremadewithinthecontextoftheobjectivesthattheorganization’sprincipalshaveset.Customersprovidetheorganization’sprimaryfocus.2-42001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheNatureoftheOrganization’sObjectivesWhatisaperformancemeasurementsystem?Itisasystemofintegratedmeasuresdevelopedbyorganizationstoassesstheperformanceofthevaluechain.2-52001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheNatureoftheOrganization’sObjectivesStakeholderGroupsOrganizationPartnersCustomersEmployeesOwnersorPrincipalsGeneralCommunity2-62001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungStrategicPlanningElementsPoolofPotentialCustomersTargetCustomersCustomers’ObjectivesOrganizationObjectivesProcessDesignandObjectives2-72001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungStrategicPlanningElementsProcessDesignandObjectivesPartnersEmployeesCommunity2-82001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheThreeLevelsofStrategyOrganizationalLevelBusinessLevelOperationalLevel2-92001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungLearningObjective2Understandtheinsightsgainedwhenwethinkoftheorganizationasasequenceofactivitiesinavaluechain.2-102001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheOrganizationasaSequenceofActivitiesoraValueChainAdministrativeActivitiesProcessingActivitiesMakingMovingStoringInspectingInternalSupportPersonnelFinanceLegalAccountingResearch2-112001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheOrganizationasaSequenceofActivitiesoraValueChainProductionActivitiesInputActivitiesProductdesignProcessdesignPurchasingReceivingHiringTrainingProcessingActivities2-122001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheOrganizationasaSequenceofActivitiesoraValueChainSalesandPost-salesActivitiesOutputActivitiesProcessingActivitiesSellingShippingService2-132001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheOrganizationasaSequenceofActivitiesoraValueChainItisusefultothinkofanorganizationasasequenceofactivitieswhoseoutputisagoodorservice.Thissequenceofactivitiesisalsoknownasavaluechain.Eachstepinthechainshouldcontributemoretotheultimatevalueoftheproductthatitscost.2-142001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheOrganizationasaSequenceofActivitiesoraValueChainHowareactivitiesdefined?Anactivityisaunitofwork,ortask,withaspecificgoal.Activitiesareimportantbecausetheycreatecosts.Whatarethefourbroadclassesofactivitiesinthevaluechain?2-152001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungTheOrganizationasaSequenceofActivitiesoraValueChain1Customermanagementactivities2Innovationactivities3Operationsactivities4Serviceactivities2-162001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungFocusingtheValueChainWhattheCustomerWantsWhattheCustomerisPromisedWhattheCustomerisGivenServiceGapQualityGap2-172001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungLearningObjective3Understandhowperformancemeasureshelporganizationmembersmanagethevaluechain.2-182001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungOrganizationandProcessControlOrganizationcontrolistheactivityofensuringthattheorganizationisontracktowardachievingitsobjectives.Whatarethefourcomponentsoforganizationcontrol?1Specifyingobjectives2Communicatingobjectivestoorganizationmembers2-192001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungOrganizationandProcessControl3Monitoringperformancerelatingtoobjectives4Actingondiscrepanciesbetweenactualandtargetperformance2-202001PrenticeHallBusinessPublishingManagementAccounting,3rded.,Atkinson,Banker,Kaplan,andYoungReflectingtheCustomerPerspectiveThefirm’sperformancemeasuresshouldcommunicateandsummarizethethingsthatarecriticaltotheorganization’ssuccessinmeetingtherequirementsofitstargetcustomers.Organizationsshouldsystematicallymeasurewhattheirtargetcustomerswantandvalue.2-212001Prent