12月apm考前冲刺03模型专题

PARTC–PARTD–Managementstyle,VFM,Leaguetable,QualityPARTE–BSC,Performancepyramid,ABM,VBM,CorporateFundamentalRadicalDramaticSignificantchangesthataffectstaffImprovesefficiencybutmayignoree.g.reducedinnovationandWorkerswillstillworkwithinstructuresandsystemsimposedbyThevaluechain‘disaggregatesafirmintoitsstrategicallyrelevantactivitiesinordertounderstandthebehaviourofcostsandtheexistingandpotentialsourcesofdifferentiation.AfirmgainscompetitiveadvantagebyperformingthesestrategicallyimportantactivitiesmorecheaplyorbetterthanitscompetitorsCopyright@ActivitiesinthevaluechainaffectoneLinkagesrequireco-InventneworbetterwaystodoCombineactivitiesinneworbetterManagethelinkagesinitsownvalueManagethelinkagesinthevalueOtherItismeasuringitsperformanceinthosekeyareaswhichcreatevalueforitsNeedstocompareitsperformanceagainstItsgoalis'togettherightthingstotherightplaceattherighttime,thefirsttime,whileminimizingwasteandbeingopentochange’.Tosummarise,theleanphilosophy(lean)requirestheorganisationtofocusContinuousIncreasedImprovedImprovedLeanMIS–ImprovingtheflowofvaluefromtheEliminating5SSeiri(Structurise,orSeiton(Systemise,orSeiso(Sanitise,orSeiketsuShitsuke(Self-discipline,Pressuretohitshort-termfinancialFocusonlongertermLittleemphasisonfinancialLookatnon-financialaspectsinsteadShort-termfinancialperformanceMeasuresoflong-Non-financialmeasuresmeasuredusingROCEorprofitabilitymaybeascustomergrossE.g.employeemoraleorinnovationmaybeusedShouldensureshort-termGiveflexibilitytogoFocusoncausesratherareplan’ifTargetsmaybemoremeaningfultostaffResultsmaybeStressforemployeesanddifficultworkingLackofStiflesLossofshort-termFinancialimplicationsofbehaviourmaybeneglectedMultipleanddiverseobjectives Non-quantifiablecostsandbenefits&Lackofprofitmeasure →CostbenefitAssessingtheuseoffunds&Financial TheimpactofpoliticsonperformanceVFM&VFMEconomy–aninputmeasure.AretheresourcesthecheapestpossibleforthequalitydesiredResources–thelabour,materials,timeandsoonconsumed,andtheirEffectiveness–anoutputmeasurelookingatwhetherobjectivesarebeingmet.Measurableastheservicesactuallyproduced,andthequalityoftheservices.Efficiency–herewelinkinputsandoutputs.Impactswhicharetheeffectthattheoutputsofanactivityorprogrammehaveintermsofachievingpolicyobjectives.Aleaguetableisachartorlistwhichcomparesoneorganisationwithanotherbyrankingtheminorderofabilityorachievement.StimulatescompetitionandtheadoptionofbestMonitorsandensuresaccountabilityofthePerformanceiscanbeusedbyconsumerstomakeBetterknowledgeoforganisation’sEasierdeterminationoffundsprovidedtoDiscouragesharingofFocusonperformancemeasuresratherthanthequalityoftheCostlyandtimeDependsonthequalityofanyCannotDifferencesbetweenpublicsectorPoorrankingmayhaveanegativeConflictSubjectivemeasureswithoutCostofSixKaizenCostofPreventionTraininginqualityBuyinghigherqualityrawmaterialsMaintenanceofinspectionequipmentDesignengineeringProcessAppraisalPerformancetestingoffinalPerformancetestingofsubcomponentsfromsuppliersInternalCostsofre-inspectionafterrepairsarisingfromfinalassemblytestingExternalRepairsandreplacementsundercustomerwarrantiesCustomerrelationshipmanagement–complainthandlingTransportationcostsperrepairedunitSixFwerthan3.4defectsineveryonemillionunitsSmall,incrementalFocusedontheFocusonLinkedtotheTraining,educationandAcceptssomeStep1:DefinecustomerBasic:MinimumthatisSatisfiers:Improvethecustomer'sDelighters:Gobeyondthecustomer'sStep2:MeasureexistingThreemeasurementOnlymeasurewhatthecustomerthinksisDonotmeasurethingsthatthecustomerissatisfiedOnlymeasurethingsthatcanbeStep3:AnalysisoftheexistingEachelementoftheprocessmaybeassessedintooneofthreeNecessarysupporttovalue-addingNonvalueStep4:ImprovetheStep5:ControltheTQM&AimofEnsurethattherightthingsaredonerightfirsttime.→PreventionKeyprinciplesandCustomerIdentifycausesofQualityZeroRightfirstQualitycertificationCostsofpoorRealparticipationbyAimofJust-in-timeisademand-pullsystemoforderingfromsupplierswhichaimstoreduceinventorylevelstozero.Idealstandardforwaste,scrapandReductionininventoryEasierforafirmtoswitchtobackflushBetterqualityAssistincostreductionImprovedBetterrelationshipwithexternalcustomersandFocusonvalueaddedAimofJust-in-timeisademand-pullsystemoforderingfromsupplierswhichaimstoreduceinventorylevelstozero.JITNarrowCloserelationship→AsanextensionofownQualityclauseincontractZeromaterialpricevariance(Fixedpurchasingprice,costFrequentandefficientJITproductionZeroSmallbatchsizes→shortproductionruns,shortset-upValuechainEmpowermenttoemployeeandclearQualityEssentialelementsofCloserelationshipwithSmallbatchCellularmanufacturing(networking,EmployeeMinimisenon-valueaddedJITVulnerabletodisruptioninthesupplyDifficultiesChoosingsuitablePredictingpatternsofChangingsupplier’soperationandcurrentQualityJITDifficultiesinchangingcurrentproductionChangesincorporateSupportingbyCultureBoardChangesinperformancemanagementandrewardKaizencosting&TargetThetargetcostisanestimateofaproduct’scostwhichisderivedbysubtractingadesiredprofitmarginfromacompetitivemarketprice.评估TC是否能够解决或提高公司的财务业绩表现（June2017EvaluateCurrentpricingsystem侧重在问题上IntroductionofTargetcosting(Definition&DeterminingthemarketCalculatingthetargetcostusingtherequiredprofitEstimatingtotal Copyright@ReducingthecostInter-relationshipbetweenEvaluatecurrentKPIsandmakeHowtoimproveperformanceusingRewardsystem-SettingInternalandLong-termandshort-Financialandnon-strategicEmphasisingprocessesratherthanConflictingSelectingManagementShiftincorporateEmphasisingprocessesratherthan Copyright@Step1:StrategyisdevelopedtomaximiseStep2:Keyvaluedrivers,performancetargetsare【GeneralprinciplesBasetargetsonkeyvalueTailorthetargetstothedifferentlevelswithinanLinkshort-termtargetstolong-termFromstrategictoStep3:ActionplanorStep4:Performancemetricsandrewardsystemsare【GeneralprinciplesTailorperformancemeasurementtothebusinessLinkperformancemeasurementtoaunit'sshort-andlong-termCombinefinancialandoperatingperformanceintheIdentifyperformancemeasuresthatserveasearlywarningEvaluatingIdentifiesvaluenotForwardAligningagentsandFocusonshareholdervalueandfuturecashNeedforgoodRedefineperformanceCulturalValuingeverythingbutchanging→Levelwithdifferent→Supporteach→Inordertoachievecorporate→Asetofperformancemeasurescoveringoutputsanddriversof→Operational→StrategicItlinkstheperformancemeasuresatdifferentlevelsoftheItmakesclearthemeasuresthatareofinteresttoexternalparties(suchascustomersatisfaction)andthosethatfocusoninternalfactors(suchaswaste).UsevitalmanagementtimeandMeasurescouldFactorswhicharecrucialtosuccessmaybedifficultorexpensivetoConcentratesontwomainofstakeholders:customersandCulturechange,andmorepressureonMIS,Rewardsystems,PMEvaluatingquantitativeWhetheritislikelytofailwithinaspecificyearMultipliedbyapre-determinedweightingStatisticalanalysisofhistoricpatternsandmaynotbeThepredictionishighlyprobablebutnotGoodpredictionintheshort-FinancialinformationeasiertobeOnlygivesguidancebelowthedangerObj