acca考试《p3商务分析》知识辅导2

acca考试《p3商务分析》知识辅导2 ACCA考试《P3商务分析》知识辅导2 本文由高顿ACCA整理发布,转载请注明出处 BENCHMARKING Benchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the operating period, and comparators during and after the period Benchmarking can be defined as: 'The establishment, by the collection of data, of comparators that allow relative levels of performance to be identified.’ Benchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the operating period, and comparators during and after the period. The phrase ‘by the collection of data’ is crucial: anyone can establish objectives without the collection of data, but these will be of little use because they are likely to be arbitrary and without any validity. Benchmark data validates objectives. The sources of data that can be used include internal data (for example, comparing the results of different branches)， data about other companies (for example, those in the same industry) and government data (for example, data about employee sick days)。 We will examine the sources of data in more detail later. BENCHMARKING AND THE STRATEGIC PLANNING PROCESS Benchmarking can be used in all three steps of the classical, rational model of strategic planning: Assess the strategic position (internal and external factors)Frequently, strategic planning starts by defining the mission or mission statement. For example, BMW states that its mission is: ‘The BMW Group is the world’s leading provider of premium products and premium services for individual mobility.’ So, without comparison through benchmarking, how does BMW know that it is delivering premium products and services? 高顿财经ACCA Assessment of an organisation’s current strategic position can be summarised in a SWOT analysis. However, the use of comparators is inherent in a SWOT analysis: if you can say that something is a ‘weakness’ or a ‘strength’ you must be carrying out some sort of comparison when making that value judgement. Similarly with opportunities and threats. A factor is a threat to us only because it is better or stronger than we are in that area – whether it is an organisation that is better financed, or one that produces products more cheaply, or a technological development that promises a better product in terms of cost-benefit, or an organisation that has a stronger brand name. Note that a benchmarking exercise can also highlight where a competitor’s performance is weaker and so point out the areas where that competitor is vulnerable and might be fruitfully attacked. For example, if it is found that the quality and reliability of a competitor’s products are inferior to one’s own products, then an advertising campaign emphasising quality of our products could be effective. In all cases, the SWOT analysis should be based as far as possible on facts; data that has been collected and transformed into benchmark standards. Consider strategies and make choices Chosen strategies are those that should lead to competitive advantage. According to Michael Porter, competitive advantage can be obtained through either cost leadership or differentiation (each with or without focus)。 If cost leadership is to be attained, then an organisation must know what costs it needs to beat. What are competitors’ costs? What are the benchmarks for cost leadership? If the organisation has little hope of equalling or bettering those costs, then cost leadership is not a sensible strategy to attempt. Similarly with differentiation. This strategy is always more complex than cost leadership, where the main criterion is simply to lower unit costs while maintaining average quality. Differentiation, however, can be attained in a multitude of ways: quality, brand, style, innovation. Whatever the secret of differentiation is, it must be something that beats the competition – better quality, stronger brand attributes, better style or more radical innovation. Once again, measuring how competitors perform in these metrics is essential. Strategic implementation (strategy into action) Setting objectives is a major tool for implementing a strategy. Strategic plans are often communicated by issuing budgets to divisions, departments and individuals and, of course, budgets consist of objectives or 高顿财经ACCA targets. However, budgets have to be both challenging (to stay competitive and generate motivation) and attainable (to be taken seriously)。 Once again, an assessment of potential attainability should be based on the results that other organisations achieve, and so budget targets need to be benchmarked against these. Therefore, benchmarking can be used to: ? push people in the directions where improvement is required ? provide measures as to whether that required performance has been attained or to indicate what improvement is still needed. TYPES OF BENCHMARK There are a number of different ways in which benchmarks can be established. A common categorisation of the approaches is as follows: Internal benchmarking. This does not mean simply inventing an objective internally out of thin air because benchmarking implies comparison. Internal benchmarks are likely to be set by looking at historical performance or performances achieved by different branches or divisions. If last period’s actual results showed that it took 12 minutes to produce each unit, then it might be valid to set a benchmark of 11.5 minutes for the next period. Similarly, if the best branch achieved a net profit percentage of 15%, then that might be a valid target to set all branches. The potential danger with these approaches is that they are both inward-looking. Therefore: ? No attention has been paid to what other organisations, such as competitors, are achieving. Note that Porter talks of the need to achieve competitive advantage. It’s all very well saying that our best branch achieves 15% net profit, but what if competitors routinely achieve 18%? Similarly, last year’s production time of 12 minutes might be way in excess of more efficient producers. ? Additionally, the opportunities for learning are small. If an organisation does not realise that competitors are better, not only is that dangerous in itself, but the organisation will never be inspired to try to find out how competitors do better. 高顿财经ACCA However, internal benchmarking can have advantages, such as: ? access to the required data should be quick, easy and cheap ? it might be the only method if there are no external suitable companies for comparison ? it might be the only approach possible where other companies’ data is confidential and difficult to obtain. Industry benchmarking. In this approach, benchmarks are set by looking at what other organisations in the same industry achieve. Industry benchmarking can be divided into: ? non-competitor benchmarking ? competitor benchmarking. Examples of non-competitor benchmarking can be seen in comparing treatment results for hospitals in different towns, the efficiency of rubbish collection by different local authorities and the exam success of children in different schools. Because the different organisations are not in competition, the exchange of data should be relatively open, though an organisation that thinks it is performing poorly might be reluctant to release its data. Therefore, governments often insist that state enterprises, such as schools or hospitals, publish statistics as it is recognised that this is important information for managers, staff, users of the facilities and government. The hope is that by publishing the data, poorer performers will be motivated to improve their game and to learn from good performers. Examples of competitor benchmarking can be seen in aircraft turnaround times (how long the aircraft is on the ground between flights) and the load factor (what percentage of seats are occupied) for different airlines. Both of these are relatively easy to measure because they are very visible and you can be sure that airlines keep a close watch on their competitors’ statistics. However, you will appreciate that many of the most interesting pieces of data about a competitor will not be easily accessible and that competitors will often try to keep this information confidential to try to maintain their own competitive advantage. Manufacturing companies sometimes use reverse engineering to attempt to calculate competitors’ costs. It is common, for 高顿财经ACCA example, for car companies to buy a competitor’s new model and to dismantle it carefully as the basis for estimating production costs and time. Although industry benchmarking might seem to be almost foolproof, there is a danger that benchmarks are inappropriate because comparisons are made with the wrong organisation or because no allowance has been made for important differences. Therefore, when comparing the performance of children in schools, it would probably be valid to make allowance for schools in different parts of town. A school in a relatively rich area where many parents are well-educated and supportive of their children might be expected to outperform a school in a poorer area. In addition, an organisation might not be perceived as a competitor (and therefore not used for benchmarking) when in fact it is in competition. For example, there is no point in being a really efficient producer of inexpensive stand-alone digital cameras when that market is being supplanted by the increasing quality of cameras in mobile phones. Similarly, the exercise would be of limited use in comparing the costs of customer interactions in a traditional bank with those of a purely online bank. Sometimes, organisations in a particular sector set up collaborative benchmarking. Data can be shared either openly (where there is no competition) or anonymously (where there is competition) so that the whole industry can make use of the data to improve. Thus, in the UK each year the Department for Business, Innovation and Skills (a government department) publishes key performance indicator data (around 700 datasets) for the construction industry. Each company will be able to recognise its own data and therefore judge how it is performing relatively. Best-in-class benchmarking. In this approach, rather than comparing entire organisations, the individual activities of an organisation are compared to those activities in other organisations where the activities are carried out really well. So, it would be valid for a telephone-based bank to compare its call answering times to those in an organisation in a different sector that had a very good reputation in dealing promptly with phone calls. From a pricing perspective, a hotel business might learn a lot from studying how airlines change their fares in response to demand. Both hotel room vacancies and unoccupied aircraft seats are perishable commodities and maximising profits in both industries depends on enticing in the last guest or traveller at the maximum marginal revenue. One of the most famous examples of best-in-class benchmarking is that of airlines improving their turnaround times by benchmarking themselves against Formula One racing car pit-stop operations. In both cases, there will be both routine operations to be carried out efficiently and occasional emergency or unexpected repairs and replacements of 高顿财经ACCA components. Well-trained teams, spares inventories, technician availability will be essential to the success of both operations. The great strength of best-in-class benchmarking is the high degree of learning that is encouraged. The observation of very successful processes and activities, wherever found, will often generate radical innovation and improvement in an organisation’s competitive strength. Furthermore, very good performance in one aspect of a certain industry, perhaps a very slick website in a travel site, is likely to raise customers’ expectations in many different industries, so that slick websites are expected everywhere. 更多ACCA资讯请关注高顿ACCA官网: 高顿财经ACCA 下面是赠送的团队管理名言学习, 不需要的朋友可以编辑删除!!!谢谢!!! 1、沟通是管理的浓缩。 2、管理被人们称之为是一门综合艺术--“综合”是因为管理涉及基本原理、自我认知、智慧和领导力;“艺术”是因为管理是实践和应用。 3、管理得好的工厂,总是单调乏味,没有仸何激劢人心的事件发生。 高顿财经ACCA 4、管理工作中最重要的是:人正确的事,而不是正确的做事。 5、管理就是沟通、沟通再沟通。 6、管理就是界定企业的使命,并激励和组织人力资源去实现这个使命。界定使命是企业家的仸务,而激励不组织人力资源是领导力的范畴,二者的结合就是管理。7、管理是一种实践,其本质不在于“知”而在于“行”;其验证不在于逻辑,而在于成果;其唯一权威就是成就。 8、管理者的最基本能力:有效沟通。 9、合作是一切团队繁荣的根本。 10、将合适的人请上车,不合适的人请下车。 11、领导不是某个人坐在马上指挥他的部队,而是通过别人的成功来获得自己的成功。 12、企业的成功靠团队,而不是靠个人。 13、企业管理过去是沟通,现在是沟通,未来还是沟通。 14、赏善而不罚恶,则乱。罚恶而不赏善,亦乱。 15、赏识导致成功,抱怨导致失败。16、世界上没有两个人是完全相同的,但是我们期待每个人工作时,都拥有许多相同的特质。 17、首先是管好自己,对自己言行的管理,对自己形象的管理,然后再去影响别人,用言行带劢别人。18、首先要说的是,CEO要承担责仸,而不是“权力”。你不能用工作所具有的权力来界定工作,而只能用你对这项工作所产生的结果来界定。CEO要对组织的使命和行劢以及价值观和结果负责。 19、团队精神是从生活和教育中不断地培养出来的。研究发现,从小没有培养好团队精神,长大以后即使天天,效果并不是很理想。因为人的思想是从 高顿财经ACCA 小造就的,小时候如果没有注意到,长大以后再重新培养团队精神其实是很困难的。 20、团队精神要从经理人自身做起,经理人更要带头遵守企业,让技术及素质较高的指导较差的,以团队的荣誉就是个人的骄傲启能启智,互利共生,互惠成长,不断地逐渐培养员工的团队意识和集体观念。 21、一家企业如果真的像一个团队,从领导开始就要严格地遵守这家企业的规章。整家企业如果是个团队,整个国家如果是个团队,那么自己的领导要身先士卒带头做好,自己先树立起这种规章的威严,再要求下面的人去遵守这种规章,这个才叫做团队。 22、已所不欲,勿斲于人。 23、卓有成效的管理者善于用人之长。 24、做企业没有奇迹而言的,凡是创造奇迹的,一定会被超过。企业不能跳跃,就一定是，循着，一个规律,一步一个脚印地走。 25、大成功靠团队,小成功靠个人。 26、不善于倾听不同的声音,是管理者最大的疏忽。 高顿财经ACCA 关于教师节的名人名言|教师节名人名言 1、一个人在学校里表面上的成绩,以及较高的名次,都是靠不住的,唯一的要点是你对于你所学的是否心里真正觉得很喜欢,是否真有浓厚的兴趣……--邹韬奋 2、教师是蜡烛,燃烧了自己,照亮了别人。--佚名 3、使学生对教师尊敬的惟一源泉在于教师的德和才。--爱因斯坦 4、三人行必有我师焉;择其善者而从之,其不善者而改之。--孔子 5、在我们的教育中,往往只是为着实用和实际的目的,过分强调单纯智育的态度,已经直接导致对伦理教育的损害。--爱因斯坦 6、举世不师,故道益离。--柳宗元 7、古之学者必严其师,师严然后道尊。--欧阳修 8、教师要以父母般的感情对待学生。--昆体良 9、机会对于不能利用它的人又有什么用呢？正如风只对于能利用它的人才是劢力。--西蒙 高顿财经ACCA 10、一日为师,终身为父。--关汉卿 11、要尊重儿童,不要急于对他作出戒好戒坏的评判。--卢梭 12、捧着一颗心来,不带半根草去。--陶行知 13、君子藏器于身,待时而劢。--佚名 14、教师不仅是知识的传播者,而且是模范。--布鲁纳 15、教师是人类灵魂的工程师。--斯大林 16、学者必求师,从师不可不谨也。--程颐 17、假定美德既知识,那么无可怀疑美德是由教育而来的。--苏格拉底 18、好花盛开,就该尽先摘,慎莫待美景难再,否则一瞬间,它就要凋零萎谢,落在尘埃。--莎士比亚 19、养体开智以外,又以德育为重。--康有为 20、无贵无贱,无长无少,道之所存,师之所存也。--韩愈 21、谁若是有一刹那的胆怯,也许就放走了并运在这一刹那间对他伸出来的香饵。--大仲马 22、学贵得师,亦贵得友。--唐甄 23、故欲改革国家,必先改革个人;如何改革个人？唯一斱法,厥为教育。--张伯苓 24、为学莫重于尊师。--谭嗣同 25、愚蠢的行劢,能使人陷于贫困;投合时机的行劢,却能令人致富。--克拉克 26、凡是教师缺乏爱的地斱,无论品格还是智慧都不能充分地戒自由地发展。--罗素 高顿财经ACCA 27、不愿向小孩学习的人,不配做小孩的先生。--陶行知 28、少年进步则国进步。--梁启超 29、弱者坐失良机,强者制造时机,没有时机,这是弱者最好的供词。--佚名 有关刻苦学习的格言 1、讷讷寡言者未必愚,喋喋利口者未必智。 2、勤奋不是嘴上说说而已,而是要实际行劢。 3、灵感不过是“顽强的劳劢而获得的奖赏”。 4、天才就是百分之九十九的汗水加百分之一的灵感。 5、勤奋和智慧是双胞胎,懒惰和愚蠢是亲兄弟。 6、学问渊博的人,懂了还要问;学问浅薄的人,不懂也不问。 7、人生在勤,不索何获。 8、学问勤中得。学然后知不足。 9、勤奋者废寝忘食,懒惰人总没有时间。 10、勤奋的人是时间的主人,懒惰的人是时间的奴隶。 高顿财经ACCA 11、山不厌高,水不厌深。骄傲是跌跤的前奏。 12、艺术的大道上荆棘丛生,这也是好事,常人望而却步,只有意志坚强的人例外。 13、成功,艰苦劳劢，正确斱法，少说空话。 14、骄傲来自浅薄,狂妄出于无知。骄傲是失败的开头,自满是智慧的尽头。 15、不听指点,多绕弯弯。不懂装懂,永世饭桶。 16、言过其实,终无大用。知识愈浅,自信愈深。 17、智慧源于勤奋,伟大出自平凡。 18、你想成为并福的人吗？但愿你首先学会吃得起苦。 19、自古以来学有建树的人,都离不开一个“苦”字。 20、天才绝不应鄙视勤奋。 21、试试并非受罪,问问并不吃亏。善于发问的人,知识丰富。 22、智者千虑,必有一失;愚者千虑,必有一得。 23、不要心平气和,不要容你自己昏睡!趁你还年轻,强壮、灵活,要永不疲倦地做好事。 24、说大话的人像爆竹,响一声就完了。鉴难明,始能照物;衡唯平,始能权物。 25、贵有恒何必三更眠五更起,最无益只怕一日曝十日寒。 26、刀钝石上磨,人笨人前学。以人为师能进步。 27、宽阔的河平静,博学的人谦虚。秀才不怕衣衫破,就怕肚子没有货。 高顿财经ACCA