【正文】 企業(yè)能力結(jié)構(gòu)的演變 各項能力的綜合評價值 能 力 子 項 10分即 10 倍于標(biāo)準(zhǔn) 以 10年前 為標(biāo)準(zhǔn)值 木桶理論 ?當(dāng)企業(yè)能力不平衡時，最差的能力決定著企業(yè)的整體水平。 二、企業(yè)的能力 ? 企業(yè)的能力分析是戰(zhàn)略管理領(lǐng)域中一種傳統(tǒng)的分析方法。 資源競爭 ? 資源競爭的焦點是模仿與反模仿，獨占與反獨占。 資源的評價標(biāo)準(zhǔn) 格蘭特（ Grant， 1991）則提出了評價資源重要性的四項標(biāo)準(zhǔn)： 1. 占用性（ Appropriability）。 人力資源 員工的培訓(xùn)水平、適應(yīng)力、判斷力和工作態(tài)度。 物化資源 生產(chǎn)設(shè)備及其布局，原料以及采購渠道。 ? 資源是經(jīng)濟(jì)學(xué)的基本概念，資源配置也是經(jīng)濟(jì)學(xué)中的一個經(jīng)典命題。 三、價值鏈的改進(jìn) 改進(jìn)價值鏈的兩種途徑 ? 提高活動的效率 ? 重組價值鏈 重組價值鏈的幾種方式 ? 工藝革新（取消內(nèi)部的低效率環(huán)節(jié)） ? 重組下游（取消中間環(huán)節(jié)） ? 以完全不同的方式完成活動（人民捷運） ? 專注目標(biāo)顧客，取消不能創(chuàng)造價值的活動（連鎖旅館專注於目標(biāo)旅客，只提供客戶所需的居住設(shè)備，取消昂貴的餐廳、會議設(shè)備）。 ? 區(qū)分開這些活動，目的是利用不同的經(jīng)濟(jì)性來提高效率、降低成本。 ? （ 8）企業(yè)的政策選擇； ? （ 9）地理位置?；乇芰擞休^強(qiáng)價格談判能力的合作伙伴 174。(5）相互關(guān)系：共用有形資產(chǎn) /無形資產(chǎn)； 174。 驅(qū)動因素：影響價值活動的成本狀況或差異化程度的結(jié)構(gòu)性因素。 *其次 ， 確定分解的適當(dāng)程度 。 ? ?市場細(xì)分； ? ?產(chǎn)品策略； ? ?定價策略； ? ?促銷策略； ? ?分銷策略。 ? 例：碳酸飲料 THE VALUE CHAIN SYSTEM ?COST COMPETITIVENESS depends on ?Costs of internally performed activities ?Costs in value chains of suppliers forward channel allies ?Assessing firm’s COMPETITIVENESS requires knowledge of value chain system ?Firm’s own value chain ?Value chains of suppliers ?Value chains of forward channel allies THE VALUE CHAIN SYSTEM ?SUPPLIERS?value chains matter ?Suppliers incur costs in creating delivering inputs used in firm’s value chain ?Cost quality of inputs influence firm’s cost and/or differentiation capabilities ?FORWARD CHANNEL value chains matter ?Costs margins of downstream firms are part of price paid by ultimate enduser ?Activities channel allies perform affect satisfaction of enduser EXAMPLE: KEY VALUE CHAIN ACTIVITIES ?PULP PAPER INDUSTRY ?Timber farming ?Logging ?Pulp mills ?Papermaking ?Printing publishing EXAMPLE: KEY VALUE CHAIN ACTIVITIES ?HOME APPLIANCE INDUSTRY ?Parts ponents manufacture ?Assembly ?Wholesale distribution ?Retail sales EXAMPLE: KEY VALUE CHAIN ACTIVITIES ?SOFT DRINK INDUSTRY ?Processing of basic ingredients ?Syrup manufacture ?Bottling can filling ?Wholesale distribution ?Retailing EXAMPLE: KEY VALUE CHAIN ACTIVITIES ?COMPUTER SOFTWARE INDUSTRY ?Programming ?Disk loading ?Marketing ?Distribution DEVELOPING DATA FOR STRATEGIC COST ANALYSIS ?Data requirements are formidable ?Requires breaking department cost accounting data out into cost of performing SPECIFIC ACTIVITIES ?ACTIVITYBASED COSTING ?New cost accounting methodology aimed at assigning costs to ?Specific tasks and ?Value chain activities WHAT IS STRATEGIC COST ANALYSIS? ?Cost disparities among rivals can stem from differences in ?Prices paid for raw materials, ponent parts, energy, other supplier resources ?Basic technology age of plant equipment ?Economies of scale experience curve effects ?Wage rates productivity levels ?Changes in inflation foreign exchange rates ?Marketing distribution costs ?Inbound outbound shipping costs WHAT DETERMINES COSTS OF VALUE CHAIN ACTIVITIES? ?Costs of performing each value chain activity can be DRIVEN UP or DOWN by two types of factors ?STRUCTURAL COST DRIVERS ?EXECUTIONAL COST DRIVERS STRUCTURAL COST DRIVERS ?Scale economies ?Experience curve effects ?Technology requirements ?Capital intensity ?Complexity of product line EXECUTIONAL COST DRIVERS ?Commitment of work force to continuous improvement ?Attitudes capabilities regarding quality ?Cycle time in getting new products to market ?Utilization of existing capacity ?Whether internal business processes are efficiently designed executed ?How efficiently firm works with suppliers and/or customers to reduce costs KEYS TO UNDERSTANDING A COMPANY’S COST STRUCTURE ?Whether firm is trying to achieve a petitive advantage based on ?Lower costs or ?Differentiation ?How costs in one value chain activity spill over to affect costs of others ?Whether linkages among activities in value chain present opportunities for cost reduction Traditional Cost Accounting Vs. ActivityBased Costing ?Traditional Cost Accounting Categories in Department Budget ?Wages Salaries $350,000 ?Employee Benefits 115,000 ?Supplies 6,500 ?Travel 2,400 ?Depreciation 17,000 ?Other Fixed Charges 124,000 ?Miscellaneous ?Operating Expenses 25,520 ? $640,150 ?Departmental Activities Using ActivityBased Cost Accounting ?Evaluate Suppliers $135,750 ?Process Purchase Orders 82,100 ?Expedite Deliveries 23,500 ?Expedite Internal Process 15,840 ?Check Item Quality 94,300 ?Check Deliveries Against ?Purchase Orders 48,450 ?Resolve Problems 110,000 ?Internal Administration 130,210 ? $640,150 BENCHMARKING COSTS OF KEY ACTIVITIES ?Concept ?Benchmarking performance of a firm’s activities against rivals best practice firms provides evidence of firm’s cost petitiveness ?Benchmarking is an excellent tool to determine ?If costs are in line with petitors ?Which business processes need to be scrutinized for improvement ?Which firms perform a given activity best BENCHMARKING COSTS OF KEY ACTIVITIES ?Focuses on CROSSCOMPANY parisons of how well activities are performed ?Purchase of materials ?Payment of suppliers ?Management of inventories ?Training of employees ?Processing of payrolls ?Getting new products to market ?Performance of quality control ?Filling shipping of customer orders BENCHMARKING ETHICS ?BENCHMARKING involves discussions of petiti