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1、会计学1 咨询图形样板库咨询图形样板库 2 TextText TextText TextText TextText Text Text 第1页/共172页 3 第2页/共172页 4 Text Text Text Text Text Text 第3页/共172页 5 Text Text Text Text Text Text Text Text Text Text 第4页/共172页 6 TextText TextText 第5页/共172页 7 Text Text Text Text Text Text 第6页/共172页 8 StrategySkills SystemsStaff Shar

2、ed values Structure Style 第7页/共172页 9 New entrant Suppliers Industry competitors Buyers Substitutes 第8页/共172页 10 PlacePriceProductPackagePositioning promotion Product offering 第9页/共172页 11 Text Text 第10页/共172页 12 Text TextText Text 第11页/共172页 13 Text Text Text 第12页/共172页 14 Text Text Text Text 第13页/

3、共172页 15 Text Text Text 第14页/共172页 16 Text Text Text 第15页/共172页 17 TextText TextText 第16页/共172页 18 Text Text Text 第17页/共172页 19 TextText 第18页/共172页 20 Text Text Text Text 第19页/共172页 21 Text TextTextText 第20页/共172页 22 Text Text Text 第21页/共172页 23 TextText 第22页/共172页 24 TextText 第23页/共172页 25 Text Tex

4、t Text 第24页/共172页 26 第25页/共172页 27 Spiral Brakes Tube in tube 第26页/共172页 28 第27页/共172页 29 第28页/共172页 30 第29页/共172页 31 第30页/共172页 32 第31页/共172页 33 第32页/共172页 34 * Footnote Source: 第33页/共172页 35 Text Text 第34页/共172页 36 Text Text 第35页/共172页 37 Text Text Text Text Text Text Text 第36页/共172页 38 Text 第37页/

5、共172页 39 Text Text 第38页/共172页 40 Text Text Text 第39页/共172页 41 Text Text Text Text 第40页/共172页 42 Text Text Text Text Text 第41页/共172页 43 Text Text Text Text Text Text 第42页/共172页 44 Text HeaderHeader Text 第43页/共172页 45 TextText HeaderHeader Text 第44页/共172页 46 Text HeaderHeader Text Header Text 第45页/共17

6、2页 47 TextText HeaderHeader Text Header Text 第46页/共172页 48 Text HeaderHeader Text HeaderHeader TextText 第47页/共172页 49 TextText HeaderHeader Text HeaderHeader TextText 第48页/共172页 50 Text HeaderHeader Text HeaderHeaderHeader TextTextText 第49页/共172页 51 TextText HeaderHeader Text HeaderHeaderHeader Text

7、TextText 第50页/共172页 52 TextText HeaderHeaderHeaderHeaderHeader TextTextText Header Text 第51页/共172页 53 TextTextText HeaderHeaderHeaderHeaderHeader TextTextText Header Text 第52页/共172页 54 Text Text Text Text 第53页/共172页 55 TextText TextText 第54页/共172页 56 TextText TextText 第55页/共172页 57 Text Text Text 第5

8、6页/共172页 58 TextText 第57页/共172页 59 Text Text 第58页/共172页 60 Text Text Text 第59页/共172页 61 Text Text Text Text 第60页/共172页 62 Text Text Text Text Text 第61页/共172页 63 Text Text Text Text Text Text 第62页/共172页 64 Text Text Text Text Text Text Text 第63页/共172页 65 Text Text Text Text Text Text Text Text 第64页/共

9、172页 66 Text Text Text Text Text Text 第65页/共172页 67 Text Text Text Text Text 第66页/共172页 68 Text Text Text Text Text 第67页/共172页 69 Text Text Text TextTextText TextText 第68页/共172页 70 Text TextText Text 第69页/共172页 71 Text Text Text 第70页/共172页 72 Text Text Text Text 第71页/共172页 73 Text Text Text 第72页/共17

10、2页 74 Text Text Text 第73页/共172页 75 TextTextTextText 第74页/共172页 76 Text Text Text 第75页/共172页 77 Text Text Text 第76页/共172页 78 Text Text Text Text 第77页/共172页 79 TextText 第78页/共172页 80 Text Text Text Text 第79页/共172页 81 Text Text Text Text Text Text 第80页/共172页 82 Text TextTextText 第81页/共172页 83 Text Text

11、 Text 第82页/共172页 84 TextText 第83页/共172页 85 Text Text Text 第84页/共172页 86 Text Text Text Text Text 第85页/共172页 87 Text Text Text Text 第86页/共172页 88 Text Text Text Text Text Text 第87页/共172页 89 Text TextTextText Text 第88页/共172页 90 New entrant Suppliers Industry competitors Buyers Substitutes 第89页/共172页 9

12、1 TextText 第90页/共172页 92 Text Text 第91页/共172页 93 TextText TextText 第92页/共172页 94 Text Text Text 第93页/共172页 95 Text Text Text Text 第94页/共172页 96 Text 第95页/共172页 97 Text Text 第96页/共172页 98 TextText 第97页/共172页 99 Text Text 第98页/共172页 100 The way managers collectively behave with respect to use of time,

13、 attention, and symbolic actions The people in the organization, considered in terms of corporate demographics, not individual personalities The organization chart and accompanying baggage that show who reports to whom and how tasks are both divided up and integrated Those ideas of what is right and

14、 desirable (in corporate and/or individual behavior) which are typical of the organization and common to most of its members The processes and procedures through which things get done from day to day A coherent set of actions aimed at gaining a sustainable advantage over competition Capabilities pos

15、sessed by the organization as a whole as distinct from the individuals. Some companies perform extraordinary feats with ordinary people Staff SystemsStyle Shared Values Structure Skills Strategy 第99页/共172页 101 Customer Clients Distributors Competitors Suppliers 第100页/共172页 102 Skills Shared values S

16、trategy Staff Structure Systems Style A coherent set of actions aimed at gaining a sustainable advantage over competition The organization chart and accompanying baggage that show who reports to whom and how tasks are both divided up and integrated The people in the organization, considered in terms

17、 of corporate demographics, not individual personalities The way managers collectively behave with respect to use of time, attention and symbolic actions The processes and procedures through which things get done from day-to-day Those ideas of what is right and desirable (in corporate and/or individ

18、ual behavior) which are typical of the organization and common to most of its members Capabilities possessed by the organization as a whole as distinct from the individuals. Some companies perform extraordinary feats with ordinary people 第101页/共172页 103 Style Structure Staff Strategy Systems Skills

19、Shared values The way managers collectively behave with respect to use of time, attention and symbolic actions Capabilities possessed by the organization as a whole as distinct from the individuals. Some companies perform extraordinary feats with ordinary people Those ideas of what is right and desi

20、rable (in corporate and/or individual behavior) which are typical of the organization and common to most of its members The processes and and procedures through which things get done from day-to-day The organization chart and accompanying baggage that show who reports to whom and how tasks are both

21、divided up and integrated The people in the organization, considered in terms of corporate demographics, not individual personalities A coherent set of actions aimed at gaining a sustainable advantage over competition 第102页/共172页 104 Competitive position LowMedium High Product/market attractiveness

22、LowMediumHigh 第103页/共172页 105 Change vision Chief Executive Leadership groups Down the line External constitution Commitment ConvictionCourage Capability Individual activityEnabling devices 第104页/共172页 106 Delta P Vision and Leadership Organizational Infrastructure Performance Measurement People Dev

23、elopment Communications Problem Solving Process Client managers (particularly middle management) have skill to lead program implementation Change in actual behavior Action plans sufficient to achieve goals Agreement on objectives by line management Management of high- involvement process Implementat

24、ion or near implementation of required structure and systems Flow of 2-way communications Peoples understanding, belief and contribution to act on vision and action plans Accurate measurement of action and results Clear accountabilities Early wins Visible demonstration of new vision and values by cl

25、ient leadership 第105页/共172页 107 Natural owner Relative ability to extract value Low Medium Value-creation potential in business unit High Corporate center skills Business unit linkages Taxation/ valuation differences Industry attractiveness Competitive position Restructuring/rationalization opportun

26、ities “One of the pack” Retain and give top priority Retain and give priority Retain and manage for code or liquidate Probably divest DivestDivest or liquidate 第106页/共172页 108 Business Strategy Manufacturing Strategy Configuration Systems Research Focus Labor Policy Product Design Make vs. Buy Organ

27、ization Process Design 第107页/共172页 109 Restructuring framework 1 5 4 3 2 第108页/共172页 110 Benefit Price Competitive disadvantage Competitive advantage 第109页/共172页 111 Appraise performance and prospects Develop strategy Redesign pivotal jobs Design the skill building process Assess change readiness To

28、p down action programs Bottom up action programs 1 2 4 5 6 7 8 3 第110页/共172页 112 Real Perceived Clients relative ability to extract value Corporate center skills Linkages between business units Financial ownership fit Industry restructure Internal controller Shared resources Transfer of capability V

29、ertical integration Differences in tax position Existence of non-cases objectives Inefficiencies in financial markets Difference in valuation technique 第111页/共172页 113 3. Create and pursue a unique advantage 2. Resegment the market to create a niche 4. Exploit unique advantage industrywide 1. Do mor

30、e and better of the same When to compete 第112页/共172页 114 Stage 1 Stage 2 Stage 3 Stage 4 Value system Strategic manage- ment Externally orientated planningForecast based planning Budget planning Meet budget and schedulePredict the futureThink strategicallyCreate the future 第113页/共172页 115 Selling ma

31、rgin Contribution Sales Selling rate Sales Available selling time Effectiveness Contribution Available selling time Productivity Contribution Total selling costs Efficiency Available selling time Total selling costs Utilization Available selling time Total sales time Support intensity Support costs

32、Total selling costs Support leverage Total sales time Support costs 第114页/共172页 116 Maximize shareholder value Grow through cultural initiative Redeploy assets Improve core business performance Grow through acquisition and/or merger Adopt sound financing approach 第115页/共172页 117 Header Text 第116页/共1

33、72页 118 Header Text # # 第117页/共172页 119 Text Text Text Text 第118页/共172页 120 Text TextTextTextText Process objectives Text Sub-objectives 第119页/共172页 121 Text Text TextTextTextTextText 第120页/共172页 122 Text Text 第121页/共172页 123 Text Text 第122页/共172页 124 TextText Text Text Text Text TextText TextText 第

34、123页/共172页 125 TextText TextText Text Text Text TextText Text TextText 第124页/共172页 126 Text Text Text Text Text Text 第125页/共172页 127 TextText TextText TextText Text TextText Text 第126页/共172页 128 TextTextText TextTextText TextTextText TextTextText Text Text Text Text TextTextText Text 第127页/共172页 129

35、 TextTextText TextTextText TextTextText TextTextText Text TextTextText Text 第128页/共172页 130 TextText 第129页/共172页 131 Text Text 第130页/共172页 132 Text Text Text 第131页/共172页 133 Text Text Text Text 第132页/共172页 134 Text 第133页/共172页 135 TextText 第134页/共172页 136 Text Text 第135页/共172页 137 PlanImplementSuppo

36、rt 第136页/共172页 138 Text Text 第137页/共172页 139 Text Text Text Text Text Text Text Text Text 第138页/共172页 140 TextTextText 第139页/共172页 141 第140页/共172页 142 Text Text Text 第141页/共172页 143 Text Text Text Text 第142页/共172页 144 Text Text Text Text Text Text Text Text Text 第143页/共172页 145 Text Text Text Text Text Text Text Text Text Text 第144页/共172页 146 Text Text 第145页/共172页 147 Text Text Text 第146页/共172页 148 Text Text Text Text 第147页/共172页 149 Text Text Text Text Text Text Text Text Text 第148页/共172页 150 Text Text Text Text Text Text Text Text Text Text 第149页/共172页 151 Text T

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