【正文】 wner Relative ability to extract value Low Medium Valuecreation potential in business unit High ?Corporate center skills ?Business unit linkages ?Taxation/ valuation differences ?Industry attractiveness ?Competitive position ?Restructuring/rationalization opportunities “One of the pack” Retain and give top priority Retain and give priority Retain and manage for code or liquidate Probably divest Divest Divest or liquidate MACS * 資料來源： Unit of measure 110 Business Strategy Manufacturing Strategy Configuration Systems Research Focus Labor Policy Product Design Make vs. Buy Organization Process Design MANUFACTURING STRATEGY * 資料來源： Unit of measure 111 Restructuring framework 1 5 4 3 2 PENTAGON * 資料來源： Unit of measure 112 Benefit Price Competitive disadvantage Competitive advantage PRICE BENEFIT * 資料來源： Unit of measure 113 Appraise performance and prospects Develop strategy Redesign pivotal jobs Design the skill building process Assess change readiness Top down action programs Bottom up action programs 1 2 4 5 6 7 8 3 SMILE CHART * 資料來源： Unit of measure 114 3. Create and pursue a unique advantage 2. Resegment the market to create a niche 4. Exploit unique advantage industrywide 1. Do more and better of the same When to pete STRAT GAMEBOARD * 資料來源： Unit of measure 115 Stage 1 Stage 2 Stage 3 Stage 4 Value system Strategic manage ment Externally orientated planning Forecast based planning Budget planning Meet budget and schedule Predict the future Think strategically Create the future STRAT MANAGE * 資料來源： Unit of measure 116 Selling margin 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 Total selling costs Support leverage Total sales time Support costs TREE PRODUCTIVITY * 資料來源： Unit of measure 117 Maximize shareholder value Grow through cultural initiative Redeploy assets Improve core business performance Grow through acquisition and/or merger Adopt sound financing approach VALUE CREATION * 資料來源： Unit of measure 118 Real Perceived Client’s relative ability to extract value Corporate center skills Linkages between business units Financial ownership fit Industry restructure Internal controller Shared resources Transfer of capability Vertical integration Differences in tax position Existence of noncases objectives Inefficiencies in financial markets Difference in valuation technique VALUE SOURCES * 資料來源： Unit of measure 119 Header Text GANTT10 * 資料來源： Unit of measure 120 Header Text GANTT15 * 資料來源： Unit of measure 121 Text Text Text Text LEFT TO RIGHT * 資料來源： Unit of measure 122 Text Text Text Text Text Process objectives Text Subobjectives STUDY OBJECTIVE * 資料來源： Unit of measure 123 Text Text Text Text Text Text Text TOP DOWN * 資料來源： Unit of measure 124 Text Text Text Text Text Text Text Text Text Text 2X2 * 資料來源： Unit of measure 125 Text Text Text Text Text Text Text Text 2X2 CUBED * 資料來源： Unit of measure 126 Text Text Text Text Text Text Text Text Text Text Text Text 2X2 EXTENDED * 資料來源： Unit of measure 127 2X2 TOWER * 資料來源： Unit of measure 128 Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text 3X3 * 資料來源： Unit of measure 129 Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text Text 3X3 EXTENDED * 資料來源： Unit of measure 130 Text Text DIFFRACTION * 資料來源： Unit of measure 131 Text Text Text FLOW DOWN * 資料來源： Unit of measure 132 Text Text PASS THROUGH * 資料來源： Unit of measure 133 0