【正文】 動,如果把生產(chǎn)經(jīng)營過程中的每一件可以獨(dú)立完成的工作都作為“活動”，分析將過于繁雜并失去戰(zhàn)略意義 區(qū)分開對價(jià)值（滿足顧客需求）有獨(dú)特貢獻(xiàn)的活動 區(qū)分開占成本比重大的活動 區(qū)分開成本正在迅速上升的活動 區(qū)分開“經(jīng)濟(jì)性”不同的活動,?,1.識別價(jià)值鏈，以分?jǐn)偵a(chǎn)成本和資產(chǎn)費(fèi)用； 2.分析成本驅(qū)動因素： (1）規(guī)模經(jīng)濟(jì)/規(guī)模不經(jīng)濟(jì)； (2）學(xué)習(xí)與外溢效應(yīng)； (3）生產(chǎn)能力的利用模式；,(4）聯(lián)系； (5）相互關(guān)系：共用有形資產(chǎn)/無形資產(chǎn)； (6）一體化的程度： A.貢獻(xiàn)： 避免利用市場的成本； 回避了有較強(qiáng)價(jià)格談判能力的合作伙伴 聯(lián)合作業(yè)帶來的經(jīng)濟(jì)性。 驅(qū)動因素：影響價(jià)值活動的成本狀況或差異化程度的結(jié)構(gòu)性因素。,?,價(jià)值鏈的描述性分析,2. 描述價(jià)值鏈的技術(shù)經(jīng)濟(jì)特性； 對價(jià)值的貢獻(xiàn)（V）； 每項(xiàng)活動的技術(shù)水平（T）； 每項(xiàng)活動的成本費(fèi)用（C）。（目的、成本、作用） M. Porter對“營銷銷售”（Marketing amp。 基本原則： 清楚的界限（B）； 對產(chǎn)品價(jià)值有重要貢獻(xiàn)（V）； 技術(shù)特點(diǎn)或水平不同或很重要（T） 占成本比重較大或費(fèi)用正在迅速上升（C）； 不同驅(qū)動因素（D）。 COMPETITIVE ADVANTAGE,The strategymaking lesson of value chain analysis is that increased company competitiveness entails concentrating resources on those activities where the company can gain dominating expertise to serve its target customers!,?,EVALUATING A COMPANY’S COMPETITIVE POSITION,Factors to examine How strongly firm holds present competitive position Whether firm’s position can be expected to improve or deteriorate if present strategy is continued How firm ranks RELATIVE TO KEY RIVALS on each important measure of competitive strength/industry KSF Whether firm has a sustainable competitive advantage or is at a disadvantage,?,PROCEDURE: ASSESSING A COMPANY’S COMPETITIVE STRENGTH,STEP 1: List key success factors 10=strong) STEP 3: Decide whether to use a WEIGHTED or UNWEIGHTED rating system STEP 4: Sum individual ratings to get overall measure of competitive strength for each rival STEP 5: Evaluate firm’s overall competitive strength relative to rivals,?,價(jià)值鏈舉例,?,企業(yè)活動的一般劃分,?,價(jià)值鏈的描述性分析,1. 識別和界定活動。 market success Make appropriate internal amp。 customers?chains Identify activities amp。 COMPETITIVE ADVANTAGE,Diagnosing competitive capabilities involves Construct a value chain of firm’s activities Examine linkages among internally performed activities amp。 customers to identify winwin opportunities to reduce costs Change to a more economical distribution strategy Try to make up difference by initiating cost savings earlier in value chain,?,OPTIONS: CORRECTING INTERNAL COST DISADVANTAGES,Initiate internal budget reductions Reengineer business processes to do better job of managing executional cost drivers Try to eliminate some costproducing activities by revamping value chain system Relocate highcost activities to lowercost geographic areas See if certain activities can be outsourced or performed cheaper by contractors,?,OPTIONS: CORRECTING INTERNAL COST DISADVANTAGES,Invest in costsaving technological improvements Innovate around troublesome cost components Simplify product design to achieve cost reduction Try to make up difference by achieving savings in other areas of value chain system,?,VALUE CHAIN ANALYSIS amp。 comparing it to key rivals indicates Who has how much of a cost advantage or disadvantage Which cost components are responsible,?,ACHIEVING COST COMPETITIVENESS,Three areas in firm’s value chain contributes to cost differences compared to rivals 1. SUPPLIERS?activities 2. Firm’s INTERNAL activities 3. FORWARD channel activities Strategic actions to eliminate a cost disadvantage need to be linked to where cost differences originate!,?,OPTIONS: CORRECTING FORWARD CHANNEL COST DISADVANTAGES,Push for more favorable terms with distributors amp。 ETHICS,BENCHMARKING involves discussions of competitively sensitive data ETHICAL guidelines Avoid talk about pricing or competitively sensitive costs Don’t ask rivals for sensitive data Don’t share proprietary data without clearance Have impartial third party assemble amp。 best practice firms provides evidence of firm’s cost competitiveness Benchmarking is an excellent tool to determine If costs are in line with competitors Which business processes need to be scrutinized for improvement Which firms perform a given activity best,?,BENCHMARKING COSTS OF KEY ACTIVITIES,Focuses on CROSSCOMPANY comparisons 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 amp。 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 competitive 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 amp。 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 amp。 foreign exchange rates Marketing amp。 experience curve effects Wage rates amp。 age of plant amp。 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 STRATEG