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1、组织活动系统英文Learning Objective 1Understand how organizations define objectives and use these objectives to define operating priorities.The Nature of the Organizations ObjectivesuStrategy is choosing target customers and deciding how to serve those customers.uStrategic choices are made within the context
2、 of the objectives that the organizations principals have set. uCustomers provide the organizations primary focus.The Nature of the Organizations ObjectivesuWhat is a performance measurement system?uIt is a system of integrated measures developed by organizations to assess the performance of the val
3、ue chain.The Nature of the Organizations ObjectivesStakeholder GroupsOrganizationPartnersCustomersEmployeesOwners orPrincipalsGeneralCommunityStrategic Planning ElementsPool of PotentialCustomersTarget CustomersCustomersObjectivesOrganizationObjectivesProcess Designand ObjectivesStrategic Planning E
4、lementsProcess Designand ObjectivesPartnersEmployeesCommunityThe Three Levels of StrategyOrganizational LevelBusiness LevelOperational LevelLearning Objective 2Understand the insights gained when we think of the organization as a sequence of activities in a value chain.The Organization as a Sequence
5、 of Activities or a Value ChainAdministrativeActivitiesProcessingActivitiesMakingMovingStoringInspecting Internal SupportPersonnelFinanceLegalAccountingResearchThe Organization as a Sequence of Activities or a Value Chain Production ActivitiesInputActivitiesProduct designProcess designPurchasingRece
6、ivingHiringTrainingProcessingActivitiesThe Organization as a Sequence of Activities or a Value ChainSales and Post-salesActivitiesOutputActivitiesProcessingActivitiesSellingShippingServiceThe Organization as a Sequence of Activities or a Value ChainuIt is useful to think of an organization as a sequ
7、ence of activities whose output is a good or service.uThis sequence of activities is also known as a value chain.uEach step in the chain should contribute more to the ultimate value of the product that its cost.The Organization as a Sequence of Activities or a Value ChainuHow are activities defined?
8、uAn activity is a unit of work, or task, with a specific goal.uActivities are important because they create costs.uWhat are the four broad classes of activities in the value chain?The Organization as a Sequence of Activities or a Value Chain1Customer management activities2Innovation activities3Opera
9、tions activities4Service activitiesFocusing the Value ChainWhat the Customer WantsWhat the Customeris PromisedWhat the Customeris GivenServiceGapQualityGapLearning Objective 3Understand how performance measures help organization members manage the value chain.Organization and Process ControluOrganiz
10、ation control is the activity of ensuring that the organization is on track toward achieving its objectives.uWhat are the four components of organization control?uSpecifying objectivesuCommunicating objectives to organization membersOrganization and Process Control3Monitoring performance relating to
11、 objectives4Acting on discrepancies between actual and target performanceReflecting the Customer PerspectiveuThe firms performance measures should communicate and summarize the things that are critical to the organizations success in meeting the requirements of its target customers.uOrganizations sh
12、ould systematically measure what their target customers want and value.Reflecting the Customer PerspectiveuWhat are customer-validated performance measures?uThese are measures that reflect customer requirements and help employees manage the value chains processes and activities.uEmployees concentrat
13、e their attention on improving what matters to the customer.Using the Customers ValidationuAn input is what the organization puts into a process.uAn output is a physical measure of activity.uAn outcome is what the customer values as the result of the activity.Using the Customers ValidationProcess ar
14、e activitieswhich transform resources into outputsOutcomes are how thecustomer values the result of the activityInputs are resourcesused in activitiesOutputs are physicalmeasures of activityReflecting Comprehensive InformationuAn effective program of performance measurement assesses all facets of re
15、levant performance.uRelevant but unmeasured facets of performance must not be traded for performance on measured facets.Providing FeedbackuAn effective performance measurement program will help the people who manage the value chain identify problems and suggest solutions.Performance Measures as Aids
16、 in Operations ControluControl may be exercised byuEnsuring compliance with standard operating procedures (task control).uMotivating people to be creative in meeting customer objectives (results control).Performance TargetsuHow do organizations set process performance targets?uSome are based on esti
17、mated potential.uSome are based on improving performance.uSome are based on what the “best in the class are doing.uChoose targets that meet or exceed customer expectations.Performance TargetsuBenchmarking is the process of studying and adapting the best practices of other organizations in order to i
18、mprove the firms own performance.Learning Objective 4Understand the process that organizations can use to reduce costs by focusing on activity performance.Cost as a Process Performance Measure uThere are three types of process performance measuresucostuqualityuserviceuHistorically, management accoun
19、ting emphasized cost.Cost as a Process Performance Measure uIn the past, cost information supported a process called managing by the numbers.uWhat are some problems with managing by the numbers?uIneffectiveuAssumes cost to be the only relevant measure of performanceuDoes not recognize the reasons fo
20、r costsCost as a Process Performance Measure uWhat is life cycle costing?uIt is a systematic consideration of products costs during the products lifetime:uDevelopment costs and introduction costsuProduction costsuDistribution costsuAfter-sales and take-back costsuProduct abandonment costsUnderstanding the Causes of CostsuImproving cost performance
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