GB Monthly Scorecard
7.Balanced Scorecard & KPI 平衡记分卡
Business View
If you want to influence outcomes the focus needs to be on:
People X Process = Profit (Predictive Indicators)
FOCUS
IS ON MEASURING AND MANAGING THE PEOPLE AND PROCESSES WITHIN THE BUSINESS IN REAL TIME
A business is made up of:
Inputs
Activities
People X Process
Outcomes
This is the real Profit equation
Truth #1
Your firm’s profitability depends on how well your people consistently perform specific activities.
Balanced Scorecard & KPI
Youji Chen
You’re an expert when it comes to…
But do you understand…
?
A business is made up of:
Activities
People X Process
Inputs
Two Views on Profit
Business View Financial View
People X Process Business = Profit
Drivers
Revenue-Expenses Financial = Pray we will look at how these are linked.
供应商开发管理(Super)
Requests from R&D, CE, Procurement Supplier Sourcing/Evaluating Supplier Certification Supplier Scorecard (Monthly) Quarterly Business Review (QBR) Preferred Supplier List (PSL) Restricted Supplier List (RSL)
供應商開發管理
Global Procurement Division
劉雲超 ext. 27265 superliu@
2005/04/07
Contents :
目的 範圍 供應商開發流程 開發新供應商的邏輯 供應商管理
目的 :
• 為何要開發供應商 ? • 供應商數量要 : 多個供應商 --- 以分散風險 or 單一供應商 --- 數量少較好管理
PCEG e CMMS NSG WLBG CPBG System System PCBA System System System Game Monitor Enclosure PCBA PCBA PCBA System Display MGE Enclosure Enclosure Enclosure DVD PCBA T hermal PCBA Enclosure Solution Enclosure Heatsink Fan
SCM Assessment
* Business Management * Finance & Accounting * Production Control * SER compliance
Organize Assessment Team
Supplier Self-Assessment
标准操作程序
H 32 H 33 H 34 H 35
H 36
H 37 H 38 H 39 H 40 H 41 H 42 H 43 H 44 H 45 H 46 H 47 H 48 H 49 H 50 H 51 H 52
Housekeeping Public Area 客房部----公共区 域
浴缸的清理程序 Shower Curtain Cleaning Procedure 淋浴窗帘的清理程序 Bathroom Floor Cleaning Procedure 浴室地板的清理程序 Toilet Bowl General Cleaning Procedure 抽水马桶的总体清理程序 Pillow-Choosing Procedure 枕头的选择程序 Supervisor Hand Over Procedure 主管的交班程序 Corridor Cleaning Procedure 走廊的清理程序 PM Shift Room Attendant Daily Routine 中班客房服务员的每日工作 Make the Bed Procedure 铺床程序 Enter Guest Room Procedure 进入客房的程序 “DND” Procedure “DND”程序 Window Glass Cleaning Procedure 窗户玻璃的清理程序
H 01
H 02 H 03 H 04 H 05 H 06 H 07 H 08
Housekeeping – Guest Floor 客房部----楼层
遗失物品归属于捡到者的程序 Baby-Sitter Service Procedure 托儿服务程序 Floor Key Card Procedure 楼层房卡程序 Handling Guest Complaint Procedure 处理宾客投诉的程序 Room Assignment Procedure 客房分配程序 Handling of Guest Illness 处理客人生病的程序 Floor Guest Supplies Issuing Procedure 楼层客人物品分发的程序 Snow/ Heat & Harsh Weather Handling Flower Arrangement Procedure for Hotel Guest 鲜花的摆放程序 VIP Arrival Procedure VIP 抵店程序 In Room Safe Box Instruction 房间保险箱的使用说明 Spot Clean the Carpet Procedure 地毯污渍清理的程序 Mattress Turn Over Procedure 床垫的翻转程序 Room Attendant Daily Routine 客房服务员的每日工作 Wall Paper Cleaning Procedure 壁纸的清理程序 Telephone Cleaning Procedure 电话的清理程序 Work Sheet File In Procedure 工作表存档的程序 Extra Bed Procedure 加床的服务程序 Check the Check-Out Room Procedure 检查离店房间的程序（查房） Mini Bar Expire Changing Procedure 迷你吧过期物品的更换程序 Mini Bar Replacement Procedure 迷你吧物品的补充程序 Mini Bar Procedure for Check-Out Room 对于离店房间迷你吧的检查程序 Turn Down Service Procedure 开夜床的服务程序 Guest Room General Cleaning Procedure
IVECO_Group_Supplier_Quality_Scorecard_Rules_May
Warning:this is just a transduction of the former Supplier Quality Scorecard RulesContentsQuality Score and RatingQuality KPI’sPIQPPMCountermeasureTop Worst SupplierWCMSustainabilityQuality Score and RatingQUALITY RATING SYSTEMSupplier Scorecard is based on:•Rating scale from0to100for each product/supplier manufacturing location.•Monthly evaluation for each supplied productPoints will be subtracted from initial amount of100in accordance to the customer rules and criteria shown in this document.Suppliers have the possibility to see their Quality performances extracting the Quality Scorecard from SQP EVO system.Supplier Quality performance evaluation is a criteria that will be used in the sourcing process for development of new or existing designs.The Final Status for every supplier code will be:Green Yellow RedQUALITY RATING SYSTEMOk to proceedif the Final Score (Supplier Rating)will be ≥80.Conditional Ok to proceed(approved Business Case is needed)if the Final Score will be ≥ 60 and < 80)Supplier cannot be recommended.if the Final Score will be <60or in case of:•New Business Hold (NBH)status;•Missing ISO Quality Certification;Data source :Quality KPI’sTopics KPI’SQuality Index PIQ / PPMCustomer Countermeasures CSL’s Qty,TWS notificationsSQP Responsiveness SR %APQP and PPAP Program Review and ProcessAudit score, PPAP resultsWCM Audit ScoreQUALITY PERFORMANCEIt’s evaluated through an overall quality score that includes the contribution of different KPI as PIQ, PPM, Customercountermeasures (CSL), Supplier responsiveness on SQP usage, APQP and PPAP results, WCM audit score•Rating scale from 0to 100for each product/supplier/manufacturing location.QUALITY IMPACT (PIQ Quality 6M rolling, each product family):PERFORMANCE INDEX QUALITY (PIQ)The KPI is represented by the following value:PIQ =Ratio between the total number of Quality Bills multiplied by their Weight (PQ)and the total number of delivered parts,expressed in parts per million.PIQ =PQ x 106Quantity of delivered parts PIQ Target is assigned to all product families Special rule for “Low Volume” Suppliers : for a supplier code product family with a PIQ value outof Target, having a PQ 60 on 6 months rolling (without any bill 40Q) , 15 points as maximumsub-tractable from the scorecard.Out of target value >0 5% >5% 50% >50% 100% > 2 times target > 3 timestargetSubtractedpoints qty.05101525NON CONFORMING PARTS PER MILLION (PPM NC )The KPI is represented by the following value:PPM NC =Ratio between the Quantity of non-conforming parts at the total number of delivered parts expressed in parts per million.A non-conforming part is any part that does not meet customer specifications before any reworking/reprocessing operations.PPM NC =Non Conforming Quantity x 106Quantity of delivered parts PPM Target is assigned to all product familiesQUALITY IMPACT (PPMNC 6M rolling) :Special rule for “Low Volume” Suppliers : for a supplier code product family with a value of PPM NC out of Target, but with a number of Not Conforming parts ≤ 10 on 6 months rolling (but not linked to any bill 40Q) , Out of target value >0 5% >5% 50% >50% 100% > 2 times target > 3 times target Subtractedpoints qty.05101525Data source :QUALITY IMPACT (CSL1, CSL2, CSL3, 6M Rolling):10 points subtracted for each CSL1 in status “open” at the Scorecard date; 25 points subtracted for each CSL2 in status “open” at the Scorecard date 25 points subtracted for each CSL3 in status “open” at the Scorecard date ; Supplier will be considered RED if this condition will be present t:CUSTOMER COUNTERMEASURES -CSLControlled Shipping Levels (CSL)are customer countermeasures with three different levels (CSL1,CSL2,CSL3)according to the gravity and repetitions of non-conformities detected in the supplies.CSL1(Controlled Shipping Level 1):An additional inspection process focused on a specific set of product characteristics 100%checked by supplier.CSL2(Control Shipping Level 2):The supplier must appoint a qualified third-party Certifying Body that ,focused on a specific set of product characteristics,must carry out 100%checks on the batches,to be delivered to the Customer Plants.CSL3(Control Shipping Level 3):after confirming the systematic inadequacy of the production and/or control system ,supplier must appoint a qualified third-party Certifying Body,which,besides all the activities required in a CSL2,will provide the necessary support for a guided development of supplier processes (guided growth)..Data source :QUALITY IMPACT (TWS, 6M Rolling):10 points subtracted for each TWS notification at the Scorecard date;TOP WORST SUPPLIERS NOTIFICATIONTop Worst Suppliers are identified through a risk assessment comingfrom the QA Matrix and Supplier Quality Top Contributors based onPQ/PIQ performance.Reporting of TWS status is delivered through a monthly and yearlyreport in order to track improvements /recurrences.If a Supplier is retrieved in the report more than four times along theyear,an official communication letter is sent by Supplier Quality to thesupplier and –consequently -SQP bill 41Q item having impact onsupplier scorecard is issued into SQP system.If a Supplier does not appear in the report for more than fourconsecutive months,it will be removed from the list..QUALITY IMPACT -APQP trouble issue 31Q (6M Rolling):5 points subtracted for each Program Management (APQP) bill openeddue to:•Process Planning Review / Process Audit (PA) with score <3 -with open issues having a clear Supplier responsibility (seeQPS08018 -Annex1 trouble issue 31Q1 31Q2) or in case ofmissing responsiveness by suppliersProgram Review of APQP components is a periodical meeting with thegoal to put in evidence,as early as possible,potential job stopper or riskfor the project and to identify actions to prevent potential quality issues.Red status of Process Planning Reviews shall be escalated at platformleadership level for evaluation and risk management.Process Audit is a supplier process assessment applied on APQPcomponents The output is the early identification of supplier processcontrol plan’s weak points that deserve corrective actions within definedperiods.Until a PA is positive,the process audited cannot be consideredfully stable and in control.The Production Part Approval Process(PPAP)is a multidisciplinary activity that defines activities and responsibilities in order to ensure that customer requirements(in terms of specifications and design)have been understood and parts are compliant with them.QUALITY IMPACT -PPAP trouble issue(6M Rolling):▪ 5 points subtracted for each Program Management bill opened due to:•Rejected PPAP level4/5 (see QPS08018 -Annex1 trouble issue 31Q3)due to a clear Supplier responsibility▪ 2 points subtracted for each Program Management bill opened due to:•Rejected PPAP level1/2/3 (see QPS08018 -Annex1 trouble issue 32Q)due to a clear Supplier responsibilitySUPPLIER RESPONSIVENESS (SR%)KPI that evaluates the supplier involvement in problem resolution, through theusage of SQP EVO customer systemSR% -6M RollingPercentage value based on the number of Bills filled with supplier containmentaction on the total number of Bills opened (N).QUALITY IMPACT :▪ 5 points if the responsiveness is< 70 % of the total bills opened▪2points if the responsiveness is: 70% ≤SR%≤ 80%SUPPLIER COLLABORATION (CB) -6M Rolling Collaboration measures how many times the suppliers has not shown acooperative attitude in the communication process.KPI is the total quantity of Collaboration bills opened(see QPS08018 -Annex1trouble issue19C-35C-36C).This information is just for the record, it doesn’t subtract points from the score.ADDITIONAL CRITERIASupplier will be considered RED in Scorecard if at least one of the following conditions will be present:▪Nr.of CSL1opened>2▪NBH(New Business Hold)=Y▪ISO9001(AG,CE,IVECO BUS and Special Vehicles)=N▪IATF16949(FPT,IVECO Truck&Commercial Vehicles)=NAdditional informations are:▪ISO14001:Missing certification is just for the record;it doesn’t subtract points from the score▪WA:Warranty Agreement availability and contract typology.▪Percentage of Turn Over(PoT)▪Claim by Claim(CBC)▪Technical Factor(TF)World Class ManufacturingWORLD CLASS MANUFACTURING :This KPI is based on Audit results,and calculated only for those Suppliers involved byIVECO Group WCM program.QUALITY IMPACT : Rule 1; If the ∆%* between Supplier Self -evaluation and the Official Audit Score is more than 50%, 5 points will be subtracted to the scorecard and WCM redstatus will be assigned.Note: this rule is not applicable to the suppliers having a score ≥ 50 points.Rule 2;If the time between the audits is over 12 months due to supplier unavailability ordeletion, 10 points will be subtracted to the scorecard and WCM red status will be assigned.Rule 3(valid only for suppliers with a score ≥ 50) : If the last audit score is lower than the previousone 5 points will be subtracted to the scorecard. WCM green status will be maintaned.SCORECARD BONUS PACK (10 points total –one shot):If the Audit results are aligned to the target, a bonus pack of 10 points will be assigned to the SupplierScorecard with the following criteria :▪FIRST AUDIT : +5points will be added if 1°Audit Score is ≥10▪SECOND AUDIT : +3 points will be added if 2°Audit Score is ≥15Data source :∆%*0 25% >25%50% >50%Subtractedpoints qty.005RED ∆%* is the difference between SupplierSelf-assessment Score and the Official Audit Score . RED ++SustainabilityData source : SUSTAINABILITYThis KPI is based on supplier collaboration,self assessment and customeraudit score,and calculated only for those Suppliers involved by IVECO GroupSustainability Questionnaire.▪Availability of the filled Sustainability Questionnaire(Y/N status);it’s just for the record, it doesn’t subtract points to the score.▪Sustainability Supplier Score based on a Supplier self-evaluation;it’s just for the record, it doesn’t subtract points to the score.▪Sustainability Audit Score based on Customer evaluation;o Audit result is considered Red if the value is≤ 50;it’s just for the record, it doesn’t subtract points to the score.o Audit result is considered Yellow if the value is> 50 and ≤70;it’s just for the record, it doesn’t subtract points to the score.。
(完整版)管理会计示范性双语课件习题09
CHAPTER 9THE BALANCED SCORECARDTRUE/FALSE1. With the emergence of the information era, companies need to create value from theirintangible assets as well as their physical and financial assets.a. Trueb. False2. The primary purpose of the Balanced Scorecard is to obtain increased operating profits forthe current year.a. Trueb. False3. To achieve success, it is important to set nonfinancial objectives as well as financialobjectives.a. Trueb. False4. Different value propositions lead to different Balanced Scorecards.a. Trueb. False5. A properly constructed Balanced Scorecard tells the story of a business unit’s strategy.a. Trueb. False6. Strategy is about selecting the set of activities in which the organization will excel to createa sustainable difference in the marketplace.a. Trueb. False7. The vision and mission statement set the general direction for the organization.a. Trueb. False8. To create the Balanced Scorecard, first measures are identified and then translated intoobjectives.a. Trueb. False9. One valuable measure for the customer perspective of the Balanced Scorecard is marketshare.a. Trueb. False10. The learning and growth perspective of the Balanced Scorecard evaluates the profitabilityof the strategy.a. Trueb. False11. Employee satisfaction is a measure of the internal business perspective of the BalancedScorecard.a. Trueb. False12. Success in the customer perspective of the Balanced Scorecard should lead to improvementin the financial perspective.a. Trueb. False13. Key performance indicator scorecards that don’t reflect a company’s strategy can be just aseffective as the Balanced Scorecard.a. Trueb. False14. Key performance indicator cards will lead to local but not to global or strategicimprovements.a. Trueb. False15. Nonprofit and government organizations cannot use the Balanced Scorecard since financialperformance is not their primary measurement.a. Trueb. False16. Mission, rather than the financial perspective, drives the strategy of nonprofit andgovernment organizations.a. Trueb. False17. Balanced Scorecard measurements create focus for the future.a. Trueb. False18. CEOs and senior leadership can effectively implement strategy by themselves.a. Trueb. False19. Poor scorecard design, rather than a poor organizational process, is the biggest threat tosuccessful Balanced Scorecard implementation.a. Trueb. False20. If a Balanced Scorecard implementation team is really committed, they can initiallydevelop the perfect scorecard.a. Trueb. FalseMULTIPLE CHOICE21. Moving from the industrial age to the information age, companies need to:a. focus on the management of financial assets and liabilitiesb. make prudent investment in physical assetsc. create value from their intangible assets as well as their physical and financial assetsd. present an expanded section of intangible assets on their balance sheets22. Many intangible assets:a. do not appear on the balance sheet since it is difficult to place a reliable financialvalue on themb. should be evaluated with ROI and other performance measuresc. can be measured and managed with current financial control systemsd. are unimportant because they have no physical substance23. Intangible assets that are currently reported on the balance sheet include:a. loyal and profitable customer relationsb. innovative products and servicesc. employee skills and motivationd. the cost of a patent giving exclusive rights to a process24. The saying “what gets measured gets done” refers to measuring performance:a. so that appropriate disciplinary actions can be takenb. to ensure that employees perform equally in all dimensions of their jobsc. so that essential tasks get accomplishedd. to ensure that the ethical code of conduct is also being enforced25. The use of multiple-performance measures would be expected to lead to all of thefollowing EXCEPT:a. more extensive use of financial measures such as cost and profitb. employees recognizing the various dimensions of their workc. the use of new performance measures such as customer satisfaction and employeemoraled. group-level performance measures26. Balanced Scorecard objectives are in balance when:a. debits equal creditsb. financial performance measurements are less than the majority of measurementsc. the measurements are faird. the measurements reflect an improvement over the previous year27. The Balanced Scorecard is said to be “balanced” because it measures:a. short-term and long-term objectivesb. financial and nonfinancial objectivesc. internal and external objectivesd. All of the above are correct.28. __________ translate(s) an organization’s mission, vision, and strategy int o acomprehensive set of performance measures that provide the framework for implementing its strategy.a. Critical success factorsb. The value propositionc. Objectivesd. The Balanced Scorecard29. Which of the following statements is NOT true of a good Balanced Scorecard?a. It tells the story of a company’s strategy by articulating a sequence of cause-and-effect relationships.b. It helps to communicate corporate strategy to all members of the organization.c. It identifies all measures, whether significant or small, that help to implement strategy.d. It uses nonfinancial measures to serve as leading indicators of future financialperformance.30. Which of the following statements is NOT true of the Balanced Scorecard?a. Different strategies call for different scorecards.b. Successful implementation requires commitment and leadership from topmanagement.c. Only objective financial measures should be used, and subjective nonfinancialmeasures should be avoided.d. Cause-and-effect linkages may not be precise and should evolve over time.31. A strategy map provides direct cause-and-effect linkages between the:a. financial perspective and the learning and growth perspectiveb. financial perspective and the internal perspectivec. customer perspective and the internal perspectived. customer perspective and the learning and growth perspective32. A chain of cause-and-effect relationships that appropriately link the four balancedscorecard perspectives is:a. a high return on investment causes customer loyalty that results in skilled productionworkers that improve process qualityb. skilled production workers help to produce process quality that results in customerloyalty that helps to increase return on investmentc. customer loyalty results in a high return on investment that results in the ability toattract skilled production workers that improve process qualityd. improved process quality results in a high return on investment that causes customerloyalty that results in the ability to attract skilled production workers33. If a financial measure were growing revenues, then a driver from the customer perspectivewould MOST likely be:a. cross-selling other company productsb. trained employeesc. reduced cycle timesd. innovative processes34. If a customer measure were customer loyalty, then a driver from the internal perspectivewould MOST likely be:a. implementing cutting-edge technologyb. repeat salesc. high-quality production processesd. increased profits35. If an internal measure were shorter cycle times, then a driver from the learning and growthperspective would MOST likely be to:a. lower cost of acquiring materialsb. achieve just-in-time supplier capabilityc. offer a complete product lined. expand product offerings36. Which of the following statements is true?a. Vision and mission set the general direction for the organization.b. Strategy is a concise, internally-focused statement of how the organization expects tocomplete and deliver value to customers.c. Mission is a concise, externally-focused statement that expresses how theorganization wants to be perceived by the external world.d. Vision is about selecting the set of activities to create a sustainable difference in themarketplace.37. The purpose of the Balanced Scorecard is BEST described as helping an organization:a. develop customer relationsb. mobilize employee skills for continuous improvements in processing capabilities,quality, and response timesc. introduce innovative products and services desired by target customersd. translate an organization’s mission, vision, and strategy into a set of performancemeasures that help to implement the strategy38. The FIRST step to successful Balanced Scorecard implementation is clarifying:a. the organization’s mission, vision, and strategyb. who is the target customerc. the owner’s expectations about the return on investmentd. the objectives of all four balanced scorecard measurement perspectivesTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 39 AND 40.Stewart Corporation plans to grow by offering a sound system, the SS3000, which is superior and unique from the competition. Stewart believes that putting additional resources into R&D and staying ahead of the competition with technological innovations is critical to implementing its strategy.39. Stewart’s value proposition is:a. product innovation and leadershipb. best total costc. complete customer solutionsd. employees recognizing customer needs40. To further company strategy, measures on the Balanced Scorecard would MOST likelyinclude:a. shorter cycle timesb. manufacturing qualityc. yieldd. lowest cost supplierTHE FOLLOWING INFORMATION APPLIES TO QUESTIONS 41 AND 42.Riter Corporation manufactures water toys. It plans to grow by producing high-quality water toys at a low cost that are delivered in a timely manner. There are a number of other manufacturers who produce similar water toys. Riter believes that continuously improving its manufacturing processes and having satisfied employees are critical to implementing its strategy.41. Riter’s value proposition is:a. product innovation and leadershipb. complete customer solutionsc. employees recognizing customer needsd. best total cost42. To further company strategy, measures on the balanced scorecard would MOST likelyinclude:a. number of process improvementsb. first to marketc. longer cycle timesd. number of new products43. __________ are (is) best stated as action phrases that articulate what the organization hopesto accomplish.a. Measuresb. The value propositionc. Objectivesd. The balanced scorecard44. __________ describe(s) specifically how success in achieving objectives is determined.a. Measuresb. The value propositionc. Targetsd. The Balanced Scorecard45. __________ establish the level of performance or rate of improvement required for ameasure.a. Critical success factorsb. The value propositionc. The Balanced Scorecardd. Targets46. Identi fy the BEST description below of the Balanced Scorecard’s financial perspective. Toachieve our firm’s vision and strategy:a. How can we obtain greater profits for the current year?b. How should we appear to our shareholders?c. How will we obtain continuous improvements?d. How can we secure greater customer satisfaction?47. Identify the BEST description of the Balanced Scorecard’s internal perspective. To achieveour firm’s vision and strategy:a. How do we lower costs?b. How do we motivate employees?c. How can we obtain greater profits?d. What must we excel at to satisfy our customers and shareholders?48. All of the following questions relate to the Balanced Scorecard’s learning and growthperspective EXCEPT:a. How do we achieve greater employee satisfaction?b. How do we increase profits and return on capital?c. How do we provide information systems with updated technology?d. How will we sustain our ability to change and improve?49. Identify the BEST description of the Balanced Scorecard’s customer perspective. Toachieve our firm’s vision and strategy:a. How do we obtain a greater market share?b. What do our noncustomers consider to be most important?c. What new processes do our customers value?d. How do we obtain outcomes that meet or exceed customer expectations?50. The return-on-investment ratio is an example of a Balanced Scorecard measure of the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective51. The number of complaints about a product is an example of a Balanced Scorecard measureof the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective52. Manufacturing cycle efficiency is an example of a Balanced Scorecard measure of the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective53. Surveys of employee satisfaction is an example of a Balanced Scorecard measure of the:a. internal perspectiveb. customer perspectivec. learning and growth perspectived. financial perspective54. Measures of the Balanced Scorecard’s customer perspective include:a. market shareb. number of on-time deliveriesc. number of process improvementsd. revenue growth55. The following statements are true regarding the financial perspective EXCEPT:a. Financial performance can be improved through two basic approaches – revenuegrowth and productivity.b. Financial objectives typically relate to profitability.c. A financial measure might be net income.d. A financial objective might be to offer low prices to satisfy and retain price-sensitivecustomers.56. The following statements are true regarding the customer perspective EXCEPT:a. Customer satisfaction leads to customer retentionb. A customer target might be to reduce cash expenses by 3%.c. Customer retention generally leads to increased customer profitabilityd. Success in the customer perspective should lead to improvement in the financialperspective.57. It is useful to think of the internal business processes perspective of the Balanced Scorecardwithin four groupings that include all of the following EXCEPT:a. operating processesb. customer satisfaction processesc. innovation processesd. regulatory and social processes58. Managers for the learning and growth perspective of the Balanced Scorecard must invest inall of the following EXCEPT:a. reducing development cycle timesb. improving the skills of their employeesc. enhancing information technology and systemsd. aligning people to the company’s objectives59. Key performance indicator cards are scorecards that are developed:a. with only a single measure for each of the Balanced Scorecard perspectivesb. without working from organizational strategyc. to be more effective than the balanced scorecardd. to define the compensation system for executives60. Key performance indicator cards:a. lead to local but not global or strategic improvementsb. include only financial measuresc. are organized into ten perspectivesd. measure only a single Balanced Scorecard perspective61. Nonprofit and government organizations:a. cannot use the Balanced Scorecard because they have no customersb. cannot use the Balanced Scorecard because they have no financial objectivec. may use the Balanced Scorecard by adding a social impact perspective to the top ofthe strategy mapd. may use the Balanced Scorecard by not linking it to mission and strategy62. Success for nonprofit and government organizations is measured primarily by:a. their financial performanceb. their effectiveness in providing benefits to constituentsc. whether they can raise moneyd. whether they can balance their budgets63. To effectively use the Balanced Scorecard, nonprofit and government organizations:a. must identify a clear strategy with outcomes and initiatives identifiedb. must identify an extended list of planned programsc. must shift thinking to what it plans to do, not what it plans to accomplishd. These organizations cannot effectively use the Balanced Scorecard.64. Nonprofit and government organizations:a. may identify the customer as the funder (taxpayer/donor) or the recipient of theservicesb. use the Balanced Scorecard to communicate mission and strategy more clearly toemployeesc. use the mission rather than shareholder objectives to drive strategyd. All of the above are correct.65. Measurement for the Balanced Scorecard:a. creates focus for the futureb. communicates an important message to all employeesc. focuses the entire organization on strategic implementationd. All of the above are correct.66. Translating the strategy to operational terms:a. is an analytical exerciseb. results in the benefit of having the end product of the scorecardc. often results in team building and commitment to the new strategyd. All of the above are correct.67. Which of the following statements regarding aligning the organization to strategy is true?a. Measures of individual business units must add up to the corporate measure, just likeaggregating financial measures.b. Support functions and shared units are exempt from the Balanced Scorecard processsince they have no external customer.c. High-level strategic objectives on the corporate scorecard guide the development ofBalanced Scorecards for the decentralized operating units.d. All of the above are correct.68. Which of the following statements regarding strategy is correct?a. All employees are challenged to develop team or individual objectives that supportcorporate objectives.b. CEOs and senior leadership can implement strategy by themselves.c. It is safe to assume that the workforce is incapable of understanding these conceptsand ideas.d. All of the above are correct.69. To become a strategy-focused organization:a. monthly management meetings should focus on variances between performance andwhat was plannedb. the budgeting process must protect long-term initiatives from the pressures to delivershort-term performancec. scorecards and priorities should be updated annually when preparing next year’sbudgetd. All of the above are correct.70. To mobilize change, leadership should:a. actively involve the executive teamb. continually focus on the change initiativesc. use teamwork to coordinate changesd. All of the above are correct.71. The greatest threat to successful Balanced Scorecard implementation is:a. poor scorecard designb. a poor organizational process for development and implementationc. too few scorecard measuresd. too many financial perspective measures72. Senior management, rather than middle management, must be actively involved in theBalanced Scorecard project because:a. middle management lacks understanding of the strategy for the entire organizationb. middle management lacks authorization to make decisionsc. senior management needs to build an emotional commitment to the strategyd. All of the above are correct.73. Successful implementation of the Balanced Scorecard:a. may be completed by one important member of the senior management team, such asthe chief financial officerb. involves everyone in the organization knowing and understanding the strategyc. should not begin until data are collected for all scorecard measuresd. starts with a process to acquire a new data collection systemEXERCISE/PROBLEM74. Draw a strategy map that identifies the cause-and-effect linkages of the followingobjectives:Process qualityCustomer loyaltySkilled production workersReturn on investment75. Draw a strategy map that identifies the cause-and-effect linkages of the followingobjectives:Market shareStrategic technology availabilityGrow revenuesDesign and develop new products76. Buck Corporation plans to grow by offering a computer monitor, the CM3000, which issuperior and unique from the competition. Buck believes that putting additional resources into R&D and staying ahead of the competition with technological innovations are critical to implementing its strategy.Required:a. Is Buck’s strategy one of product innovation and leadership, best total cost, orcomplete customer solutions? Briefly explain.Identify at least one key element that you would expect to see included in the BalancedScorecard:b. for the financial perspective;c. for the customer perspective;d. for the internal perspective; ande. for the learning and growth perspective.77. Maloney Corporation manufactures plastic water bottles. It plans to grow by producinghigh-quality water bottles at a low cost that are delivered in a timely manner. There are a number of other manufacturers who produce similar water bottles. Maloney believes that continuously improving its manufacturing processes and having satisfied employees are critical to implementing its strategy.Required:a. Is Maloney’s strategy one of product innovation and leadership, best total cost, orcomplete customer solutions? Briefly explain.Identify at least one key element that you would expect to see included in the Balanced Scorecard:b. for the financial perspective;c. for the customer perspective;d. for the internal perspective; ande. for the learning and growth perspective.CRITICAL THINKING/ESSAY78. Give at least two examples of knowledge-based intangible assets. Are knowledge-basedintangible assets critical for success? Explain.79. What are the four key perspectives in the Balanced Scorecard? In a strategy map, what arethe cause-and effect linkages among these four perspectives?80. What is the primary purpose of the Balanced Scorecard?81. What is a key performance indicator scorecard and how does it differ from the BalancedScorecard? Which is more effective?82. How does a Balanced Scorecard for nonprofit and government agencies differ from a for-profit scorecard?83. Describe at least two of the five principles that assist in making the transition to a strategy-focused organization.84. What is the key ingredient to successful Balanced Scorecard implementation? Explain.CHAPTER 9THE BALANCED SCORECARDTRUE/FALSELO1 1. a LO2 2. b LO2 3. a LO2 4. a LO3 5. aLO3 6. a LO3 7. a LO4 8. b LO4 9. a LO4 10. b LO4 11. b LO4 12. a LO5 13. b LO5 14. a LO6 15. b LO6 16. a LO7 17. a LO7 18. b LO8 19. b LO8 20. b MULTIPLE CHOICELO1 21. cLO1 22. aLO1 23. dLO1 24. cLO1 25. aLO2 26. bLO2 27. dLO2 28. dLO2 29. cLO2 30. cLO2 31. cLO2 32. bLO2 33. aLO2 34. cLO2 35. bLO3 36. aLO3 37. dLO3 38. aLO3 39. aLO3 40. bLO3 41. dLO3 42. aLO4 43. cLO4 44. aLO4 45. dLO4 46. bLO4 47. dLO4 48. bLO4 49. dLO4 50. dLO4 51. bLO4 52. aLO4 53. cLO4 54. aLO4 55. dLO4 56. bLO4 57. bLO4 58. aLO5 59. bLO5 60. aLO6 61. cLO6 62. bLO6 63. aLO6 64. dLO7 65. dLO7 66. dLO7 67. cLO7 68. aLO7 69. bLO7 70. dLO8 71. bLO8 72. dLO8 73. bEXERCISE/PROBLEMLO274. Skilled production workers → Process quality → Customer loyalty → Return oninvestmentLO275. Strategic technology availability → Design and develop new products → Market share →Grow revenuesLO2,3,476. Solution:a. Buck’s strategy is one of product innovation and leadership because the companyplans to offer a product that is superior and unique from the competition.The company’s Balanced Scorecard should describe the product innovation and leadership strategy. Key elements should include:b. operating income growth from charging higher margins for CM3000 for the financialperspective;c. market share in the high-end monitor market, customer satisfaction, and newcustomers for the customer perspective;d. manufacturing quality, new product features added, and order delivery time for theinternal business perspective; ande. development time for new features, improvements in manufacturing technologies,employee education and skill levels, and employee satisfaction for the learning andgrowth perspective.LO2,3,477. Solution:a. Maloney’s strategy is one of best total cost because there are a number of othermanufacturers who produce similar water bottles. To succeed, Maloney will have toachieve lower costs relative to competitors through productivity and efficiencyimprovements, elimination of waste, and tight cost controls.The company’s Balanced Scorecard should describe the best total cost strategy. Keyelements should include:b. operating income growth from productivity gains and growth for the financialperspective;c. growth in market share, new customers, customer responsiveness, and customersatisfaction for the customer perspective;d. yield, time to complete customer jobs, and order delivery time for the internalbusiness perspective; ande. number of process improvements, hours of employee training, and employeesatisfaction for the learning and growth perspective.CRITICAL THINKING/ESSAYLO178. Give at least two examples of knowledge-based intangible assets. Are knowledge-basedintangible assets critical for success? Explain.Solution: Yes, business has moved from the industrial age into the information age where knowledge-based intangible assets create value and are critical for success. Examplesinclude loyal and profitable customer relations, high-quality processes, innovative products and services, employee skills and motivation, and database and information systems.LO279. What are the four key perspectives in the Balanced Scorecard? In a strategy map, what arethe cause-and effect linkages among these four perspectives?Solution: The four key perspectives in the Balanced Scorecard are:a. the financial perspective;b. the customer perspective;c. the internal perspective; andd. the learning and growth perspective.In a strategy map, the learning and growth perspective causes improvement in the internal business processes perspective, which causes improvement in the customer perspective, which helps to attain the objectives of the financial perspective.Learning and growth → Internal → Customer → Financial perspectivesLO380. What is the primary purpose of the Balanced Scorecard?Solution: The primary purpose of the Balanced Scorecard is to translate an organization’s vision, mission, and strategy into a set of performance measures that put that strategy into action with clearly-stated objectives, measures, targets, and initiatives.LO581. What is a key performance indicator scorecard and how does it differ from the BalancedScorecard? Which is more effective?Solution: The Balanced Scorecard translates an organization’s strategy into a set ofperformance measures that put that strategy into action with clearly-stated objectives,whereas the key performance indicator scorecard does not link the performance indicators to a strategy. The Balanced Scorecard is more effective because it links objectives tostrategy.。
Balanced Scorecard Principles (中文)平衡计分卡
东莞二厂 何强 译
Delta Confidential
Balanced Scorecard Principles: First presented on February, 13 2001 Version 2.3
平衡计分卡原理
目录
计分卡构面 计分卡构面 各种关系 两种展开途径 甚麼是新的? 有甚麼是新的 好处
利润的稳定成长
成本-高效 生产
灵活生产并以 以最低的成本进行 最低的可能成本进行配销 以顾客为导向的采购 流程
顾客
最佳的产品分类
对顾客的高价值
杰出的销售 最佳价格/价值 关系 高品牌形象
流程
熟悉顾客区隔
有效的内部流程
高效的与市场 进行沟通
内外部的 沟通
高效的信息系统
高效的生产销配, 及 后勤系统
高效的采购流程
Processes
Customers
Financial
Competence Financial Processes Customer Competence Financial Processes Customer Competence Financial Processes Customers
国家/ 国家 地区/ 分流程
流程绩效
Delta Confidential
Balanced Scorecard Principles: First presented on February, 13 2001 Version 2.3
竞争力
竞争力 流程 顾客 财务
Balanced Scorecard Principles: First presented on February, 13 2001 Version 2.3
外企常用英文分类
外企常用英文缩写/单词/短句Welm 2011-11-11日常英语:见面，寒暄，聊天Nice to meet you. Nice to see you again. Glad to meet you again.How are you? I am ok. I am fine. It is good.How is the trip?It is a long trip. It takes 12 hours flying from Chicago to Shanghai.You must be exhausted.It takes me 5 hours form Suzhou to Haian.You must get up very early.It is sunny day.The weather is so bad today. The fog is heavy and the high way is shut off. Tea or Coffee?A cup of tea, please.Green Tea, pls.Cup coffee, please.It is lunch time. Let’s have dinner in the restaurant.Can I use the washroom?Where is the toilet?工作英语：邮件，How are you?Have a nice day!Hope everything well to you.Looking forward to meeting you soonYour quick response is highly appreciated.Should you have any questions, please don’t hesitate to let me know.Best regardsTKS: thanksASAP: as soon as possibleBTW: by the wayFW: forwardFYI: for your information报告，presentation简报，一般用ppt power point来做；Daily reportWeekly/monthly quarterly yearly annual reportReview the reportPlease have a review and give your comments.管理英语：人事：Team building DevelopmentSalary 工资Recruitment 招聘Position / Role 职位JD job descriptionResponsibility职责Performance绩效Key Performance IndicatorBonus 奖金Promotion 晋升promotion path 晋升通道Career development 职业发展lay off: 解雇；coffee/tea break 茶歇probation新员工试用期：3 months probationoperator/ receptionist 前台manual工作手册，指南现场管理；on shifts ：轮班；24-75S：sort, store, shine/standardization, standardize SOP sustain.Safety 安全Injury 工伤recordable injury备案的工伤Kanban Poka Yoka CT cycle time Takt timeLayout 布置u CellValue Stream mapping价值流，产品线（production line）Bottle neckbalanceJIT 准时供货0库存工作安排；Would you like have a rest firstly for 15 minutes, and then we start the meeting?先休息15分钟，再开始回忆如何？Do you want to have tour of the factory?你想参观一下工厂吗？proposal未经确认通过的提议，待讨论的方案；assignment任务，职责；in charge of / follow up / responsible for这三个说法的意思都是“负责”，但用法不一样：responsible for 的程度介乎前两种表达之间；in charge 表示对一个部门，一项有一定重要性的事务负责，也可以对人，与权力相关，follow up 表示具体跟进某事，与事情的重要性，与人，与权力无关，double check 复核double check before submit/send out/issue 提交/发出/发布前再审核一下项目；ProjectProject planScheduleAgendaProject leader ownerdriver ：推动者，“The development will drive this case.”这个项目由开发部主导。
旭基品保流程
4.7 KEY PARTS Material主要材料
4.8 IQC/M Incoming Quality Control/Management進料品質控制/管理
4.9 ILRR Incoming Lot Rejected Rate批退率
本程序適用本公司供應商之免檢管理，包含了進入與退出免檢料件清單的標準，以及檢驗費用轉嫁的費率計算定義。
3.0 Reference:
參考資料:
3.1 Inspection and Testing-IQC
進料檢驗作業程序SPH-QRA-1001S
3.2 Process MRB Procedure
制程MRB作業程序SPH-ENG-1006S
來自我們客戶端的聲音，愈來愈多的客戶要求本公司提供六個標準差的產品品質。隨著產業的快速成長，我們深知「檢驗無法提升良率」，我們要求供應商提供的產品就是零缺點，就是良品，為使供應商及本公司共同成長，以因應市場快速的成長和嚴峻的挑戰，免檢入庫已然成為趨勢，以達成高品質低成本的目標並縮減作業流程，因為任何的檢驗是要增加成本，檢驗是無效的產出。
5.9.6 For the sake of parts delivered by more than single supplier, the STS parts should be managed by each supplier, and followed the chapter 5.1/5.2 requirement individually.
當STS材料被IQC批退，或有上述5.3.的情事發生時，經IQC工程師/技術員確認後，此材料立即取消STS資格，IQC立即恢復正常進料檢驗。
营销常用英文手册
英文缩写展开及翻译的整理日常使用类：KPI——Key Performance Indication关键业绩指标DPI——Day Performance Indication日业绩指标MIS——Management Information System信息管理系统CRC——Customer Record Card 客户销售记录OJT——On Job Training市场协同作业Back Check——市场查核Routine Call——路线拜访Price of——降价Reference——参考DMS——data management system数据管理系统EDMS——electric data management system电子数据管理系统Instant Noodles——即食面Workshop——专题讨论会,研讨会Total——总数;合计Food——食品Non-Food——非食品Instant Noodles——速食面AC-niesen——市调数据MAT——moving annual today 从当月回推一年SMART原则——目标订定的原则S(Specific)具体的，明确的；M(Measurable)可衡量的；A(Attainable);可达到的；R(Relevant)相关性；T(Time-based)明确的截止时间PDCA——管理循环P(Plan)计划D(do)执行C(Check)检核A(Action)改善职务名称类：SD——sales director 销售总监SM——sales Manager 销售经理SOM——Sales Operation ManagerTM——trade marketing 通路企划MOM——Marketing Operation Management （地方营运主管）MO——Marketing Operation 地方推广专员（以前的MS）BM——Brand Manager品牌经理（品牌主管）ABM——Assistance Product Manager助理品牌经理（产品人）直营常用类：FMCG——fast moving consume goods 快速消费品Trading Term——商业合约Monthly Rebate——月返：每月不因销售金额大小给与客户的无条件的返利折扣，通称月返Data Sharing/Information Free——资讯费：因客户要求各项销售数据或订单传输及对账单等资料提供费，也称讯息费New Store Open Free——新店开店赞助费Incentive Rebate——年返：每年双方因销售目标金额大小给与客户的有条件返利，通称年返Direct Mail Free——海报费:因促销商品讯息刊登在客户的海报上收的费用Display Free——陈列费Listing Free——新品费：新品项上架费用也可称条码费Net Costing——净成本=进货价格-促销折扣Initial Margin——前毛利=（售价-进货成本）/售价RSP——Retail Selling Price 产品贩售价格PP——Promotion Price 促销时的售价EDLP——Every Day Low Price 每日低价平价Revenue——销售额Net Sales——销售净额=扣除退货的未税金额GM——Gross Margin毛利CM——Commercial Margin商业利润IM——Initial Margin 前毛利BM——Back Margin后毛利Payment Term——帐期Net Profit——净损益（扣除费用/税率后）Invoice——发票BEP——Break Even Point损益平衡点ROI——return on investmen 投资收益率/利润率DC——Delivery Center 仓储Return Goods——退货Order Fill Rate——订单满足率Logistic——仓储运输Budget/Spending——预算/花费TG Free——端架费MD Free——地堆费DMS—— Database Management System正常平均单品销售数PDMS——Promotion Database Management System促销期间单品销售量EDI——Electronic Data Interchange电子订单系统ECR——Efficient Consumer Response有效客户恢复系统B2B——Business To Business生意往来的系统YTD——Year to date年销售进度到今天JBP——Joint Business Plan 联合商业计划Scorecard——平衡计分卡BR——Business Review 生意回顾CAM——Category Management 品类管理Grocery——杂货Like for Like——既存店的同比SKU——Store Keeping Unit 店内保存单品VPO——Volume Per Outlet 单店销量=垂直成长DST——陈列库存目标Stock——库存OOS——Out of Stock缺货CCU——CITY COMMERCIAL MERCHANDISE UNIT城市采购中心企划常用类：（一）媒体相关1、CPRP——cost per rating point 收视点成本，每一个收视率百分点所需要花费的成本2、GRP——Gross Rating Point 一定时期所有投放收视率总和3、Reach——到达率，一定期间内有机会接触广告一次或以上的人口百分比（二）产品及促销相关1、IMC——Integrated Market Communication,即整合营销。
Implementing Strategy The Balanced Scorecard and the Va
• Explain how to implement a competitiБайду номын сангаасe strategy using value-chain analysis
• Is there any way to add value for the customer while reducing costs?
16
Example: Value-Chain Analysis in Computer Manufacturing (continued)
• The company is considering two options:
8
SWOT Analysis
• Identification of critical success factors (CSFs) tied to strategy—for example:
– Product innovation – Quality – Skill development
• Identification of quantitative measures for the specified CSFs—for example:
Chapter Two
Implementing Strategy: The Balanced Scorecard and the
Value Chain
2
Learning Objectives
• Explain how to implement a competitive strategy by using Strengths-Weaknesses-Opportunities-Threats (SWOT) Analysis
【精品】最新GB_六西格玛路径图
定义阶段 – 确定项目关键CTQs
定义
测量
分析
改进
控制
A. 确定项目关键
输出：确定客户及项目关 键质量特性
B. 制订项目规划
输出： 1) 业务状况 2) 问题与目标陈述 3) 确定项目范围 4) 选择团队/分清职能 5) 设立项目里程碑
C. 定义过程流程
输出： 宏观过程流程图 将客户与过程相联系
谁是我们的客户？
• 让客户能感觉到 – 对客户有显著影响
• 与其它项目有协同效应
• 当地可实施的改进措
• 与日常工作紧密关联
形成项目的工具
(QFD)质量功能展开 Customer dashboards 客户跟踪表 Surveys and scorecards 调查与打分 Brainstorming头脑风暴 Analysis of critical processes关键流程分析 Six Sigma Project Tracking 现有项目跟踪 Discussions with customer与客户讨论 Financial analysis 财务分析 Internal problems 内部问题
定义阶段目标
• 确定有待改进的流程或产品 • 讲解和演示获得VOC(客户呼声)的工具与技巧 • 找出客户并将客户需求转换成关键质量特性 • 制订项目规划(团队章程)
– 问题/目标陈述，项目范围，业务状况，团队成员职能及项目进 程
• 为流程最重要的四五步过程画出高端流程图 • 获得正式项目批准
I’ve got an idea. Will it make a difference?
定义—从一个想法开始
• 谁是我们的客户
• 客户认为的质量 关键是什么
2011年6月份ACCA考试《F5》真题
P a p e r F 5ALL FIVE questions are compulsory and MUST be attempted1Cement Co is a company specialising in the manufacture of cement, a product used in the building industry. The company has found that when weather conditions are good, the demand for cement increases since more building work is able to take place. Last year, the weather was so good, and the demand for cement was so great, that Cement Co was unable to meet demand. Cement Co is now trying to work out the level of cement production for the coming year in order to maximise profits. The company doesn’t want to miss out on the opportunity to earn large profits by running out of cement again. However, it doesn’t want to be left with large quantities of the product unsold at the end of the year, since it deteriorates quickly and then has to be disposed of. The company has received the following estimates about the probable weather conditions and corresponding demand levels for the coming year:Weather Probability DemandGood25%350,000 bagsAverage45%280,000 bagsPoor30%200,000 bagsEach bag of cement sells for $9 and costs $4 to make. If cement is unsold at the end of the year, it has to be disposed of at a cost of $0·50 per bag.Cement Co has decided to produce at one of the three levels of production to match forecast demand. It now has to decide which level of cement production to select.Required:(a)Construct a pay off table to show all the possible profit outcomes.(8 marks)(b)Decide the level of cement production the company should choose, based on the following decision rules:(i)Maximin(1 mark)(ii)Maximax(1 mark) (iii)Expected value(4 marks) You must justify your decision under each rule, showing all necessary calculations.(c)Describe the ‘maximin’ and ‘expected value’ decision rules, explaining when they might be used and theattitudes of the decision makers who might use them.(6 marks)(20 marks)22Heat Co specialises in the production of a range of air conditioning appliances for industrial premises. It is about to launch a new product, the ‘Energy Buster’, a unique air conditioning unit which is capable of providing unprecedented levels of air conditioning using a minimal amount of electricity. The technology used in the Energy Buster is unique so Heat Co has patented it so that no competitors can enter the market for two years. The company’s development costs have been high and it is expected that the product will only have a five-year life cycle.Heat Co is now trying to ascertain the best pricing policy that they should adopt for the Energy Buster’s launch onto the market. Demand is very responsive to price changes and research has established that, for every $15 increase in price, demand would be expected to fall by 1,000 units. If the company set the price at $735, only 1,000 units would be demanded.The costs of producing each air conditioning unit are as follows:$Direct materials42Labour12(1·5 hours at $8 per hour. See note below)Fixed overheads6(based on producing 50,000 units per annum)–––T otal cost60–––NoteThe first air conditioning unit took 1·5 hours to make and labour cost $8 per hour. A 95% learning curve exists, in relation to production of the unit, although the learning curve is expected to finish after making 100 units. Heat Co’s management have said that any pricing decisions about the Energy Buster should be based on the time it takes to make the 100th unit of the product. You have been told that the learning co-efficient, b = –0·0740005.All other costs are expected to remain the same up to the maximum demand levels.Required:(a)(i)Establish the demand function (equation) for air conditioning units;(3 marks)(ii)Calculate the marginal cost for each air conditioning unit after adjusting the labour cost as required by the note above; (6 marks) (iii)Equate marginal cost and marginal revenue in order to calculate the optimum price and quantity.(3 marks)(b)Explain what is meant by a ‘penetration pricing’ strategy and a ‘market skimming’ strategy and discusswhether either strategy might be suitable for Heat Co when launching the Energy Buster. (8 marks)(20 marks)3[P.T.O.3Noble is a restaurant that is only open in the evenings, on SIX days of the week. It has eight restaurant and kitchen staff, each paid a wage of $8 per hour on the basis of hours actually worked. It also has a restaurant manager and a head chef, each of whom is paid a monthly salary of $4,300. Noble’s budget and actual figures for the month of May was as follows:Budget ActualNumber of meals1,200 1,560$$$$Revenue:Food48,00060,840Drinks12,00011,700–––––––––––––––60,00072,540Variable costs:Staff wages(9,216)(13,248)Food costs(6,000)(7,180)Drink costs(2,400)(5,280)Energy costs(3,387)(3,500)(21,003)(29,208)–––––––––––––––Contribution38,99743,332Fixed costs:Manager’s and chef’s pay(8,600)(8,600)Rent, rates and depreciation(4,500)(13,100)(4,500)(13,100)––––––––––––––––––––––––––––––Operating profit25,89730,232–––––––––––––––The budget above is based on the following assumptions:1The restaurant is only open six days a week and there are four weeks in a month. The average number of orders each day is 50 and demand is evenly spread across all the days in the month.2The restaurant offers two meals: Meal A, which costs $35 per meal and Meal B, which costs $45 per meal. In addition to this, irrespective of which meal the customer orders, the average customer consumes four drinks each at $2·50 per drink. Therefore, the average spend per customer is either $45 or $55 including drinks, depending on the type of meal selected. The May budget is based on 50% of customers ordering Meal A and 50% of customers ordering Meal B.3Food costs represent 12·5% of revenue from food sales.4Drink costs represent 20% of revenue from drinks sales.5When the number of orders per day does not exceed 50, each member of hourly paid staff is required to work exactly six hours per day. For every incremental increase of five in the average number of orders per day, each member of staff has to work 0·5 hours of overtime for which they are paid at the increased rate of $12 per hour.You should assume that all costs for hourly paid staff are treated wholly as variable costs.6Energy costs are deemed to be related to the total number of hours worked by each of the hourly paid staff, and are absorbed at the rate of $2·94 per hour worked by each of the eight staff.Required:(a)Prepare a flexed budget for the month of May, assuming that the standard mix of customers remains thesame as budgeted. (12 marks)4(b)After preparation of the flexed budget, you are informed that the following variances have arisen in relation tototal food and drink sales:Sales mix contribution variance$1,014AdverseSales quantity contribution variance$11,700FavourableRequired:BRIEFLY describe the sales mix contribution variance and the sales quantity contribution variance. Identify why each of them has arisen in Noble’s case.(4 marks)(c)Noble’s owner told the restaurant manager to run a half-price drinks promotion at Noble for the month of Mayon all drinks. Actual results showed that customers ordered an average of six drinks each instead of the usual four but, because of the promotion, they only paid half of the usual cost for each drink. You have calculated the sales margin price variance for drink sales alone and found it to be a worrying $11,700 adverse. The restaurant manager is worried and concerned that this makes his performance for drink sales look very bad.Required:Briefly discuss TWO other variances that could be calculated for drinks sales or food sales in order to ensure that the assessment of the restaurant manager’s performance is fair. These should be variances that COULD be calculated from the information provided above although no further calculations are required here.(4 marks)(20 marks) 4(a)Brace Co is an electronics company specialising in the manufacture of home audio equipment. Historically, the company has used solely financial performance measures to assess the performance of the company as a whole.The company’s Managing Director has recently heard of the ‘balanced scorecard approach’ and is keen to learn more.Required:Describe the balanced scorecard approach to performance measurement.(10 marks)(b)Brace Co is split into two divisions, A and B, each with their own cost and revenue streams. Each of the divisionsis managed by a divisional manager who has the power to make all investment decisions within the division.The cost of capital for both divisions is 12%. Historically, investment decisions have been made by calculating the return on investment (ROI) of any opportunities and at present, the return on investment of each division is 16%.A new manager who has recently been appointed in division A has argued that using residual income (RI) tomake investment decisions would result in ‘better goal congruence’ throughout the company.Each division is currently considering the following separate investments:Project for Division A Project for Division BCapital required for investment$82·8 million$40·6 millionSales generated by investment$44·6 million$21·8 millionNet profit margin28%33%The company is seeking to maximise shareholder wealth.Required:Calculate both the return on investment and residual income of the new investment for each of the two divisions. Comment on these results, taking into consideration the manager’s views about residual income.(10 marks)(20 marks)5[P.T.O.5Thin Co is a private hospital offering three types of surgical procedures known as A, B and C. Each of them uses a pre-operative injection given by a nurse before the surgery. T hin Co currently rent an operating theatre from a neighbouring government hospital. Thin Co does have an operating theatre on its premises, but it has never been put into use since it would cost $750,000 to equip. The Managing Director of Thin Co is keen to maximise profits and has heard of something called ‘throughput accounting’, which may help him to do this. The following information is available:1All patients go through a five step process, irrespective of which procedure they are having:–step 1: consultation with the advisor;–step 2: pre-operative injection given by the nurse;–step 3: anaesthetic given by anaesthetist;–step 4: procedure performed in theatre by the surgeon;–step 5: recovery with the recovery specialist.2The price of each of procedures A, B and C is $2,700, $3,500 and $4,250 respectively.3The only materials’ costs relating to the procedures are for the pre-operative injections given by the nurse, the anaesthetic and the dressings. These are as follows:Procedure A Procedure B Procedure C$ per procedure$ per procedure$ per procedurePre-operative nurse’s injections7008001,000Anaesthetic354045Dressings5·605·605·604There are five members of staff employed by Thin Co. Each works a standard 40-hour week for 47 weeks of the year, a total of 1,880 hours each per annum. Their salaries are as follows:–Advisor: $45,000 per annum;–Nurse: $38,000 per annum;–Anaesthetist: $75,000 per annum;–Surgeon: $90,000 per annum;–Recovery specialist: $50,000 per annum.T he only other hospital costs (comparable to ‘factory costs’ in a traditional manufacturing environment) are general overheads, which include the theatre rental costs, and amount to $250,000 per annum.5Maximum annual demand for A, B and C is 600, 800 and 1,200 procedures respectively. Time spent by each of the five different staff members on each procedure is as follows:Procedure A Procedure B Procedure CHours Hours Hoursper procedure per procedure per procedureAdvisor0·240·240·24Nurse0·270·280·30Anaesthetist0·250·280·33Surgeon0·7511·25Recovery specialist0·600·700·74Part hours are shown as decimals e.g. 0·24 hours = 14·4 minutes (0·24 x 60).Surgeon’s hours have been correctly identified as the bottleneck resource.6Required:(a)Calculate the throughput accounting ratio for procedure C.Note: It is recommended that you work in hours as provided in the table rather than minutes.(6 marks) (b)The return per factory hour for products A and B has been calculated and is $2,612·53 and $2,654·40respectively. The throug hput accounting ratio for A and B has also been calculated and is 8·96 and 9·11 respectively.Calculate the optimum product mix and the maximum profit per annum.(7 marks) (c)Assume that your calculations in part (b) showed that, if the optimum product mix is adhered to, there will beexcess demand for procedure C of 696 procedures per annum. In order to satisfy this excess demand, the company is considering equipping and using its own theatre, as well as continuing to rent the existing theatre.The company cannot rent any more theatre time at either the existing theatre or any other theatres in the area, so equipping its own theatre is the only option. An additional surgeon would be employed to work in the newly equipped theatre.Required:Discuss whether the ov erall profit of the company could be improv ed by equipping and using the extra theatre.Note: Some basic calculations may help your discussion.(7 marks)(20 marks)7[P.T.O.8。
七年级下册三月份月考英语作文80词
月考经历与反思In the month of March, we had our monthly examination for the seventh grade. The exam was a crucial milestone in our academic journey, testing our grasp of the subject matter taught throughout the term. As the exam approached, I felt a mix of excitement and nervousness. Excited because it was an opportunity to showcase my learning, yet nervous about the unknown outcome.The exam day arrived, and I walked into the examination hall with a determined stride. The papers were distributed, and I immediately began to work on them. The questions seemed familiar, thanks to the diligent revision and practice sessions I had put in. I answered each question carefully, trying to ensure that I didn't miss any details. As the hours passed, the exam came to an end. I emerged from the hall feeling relieved yet apprehensive about my performance. The next few days were filled withanticipation as the results were to be announced. Finally, the day came, and I eagerly checked my scorecard.To my relief, I had performed well, scoring above my expectations. However, there were a few areas where I had made mistakes. These mistakes highlighted my weaknesses and areas where I needed to improve. Looking back, I realized that better preparation and more practice could have helped me avoid those mistakes.The experience taught me the importance of hard work and preparation. It also reminded me that exams are notjust about scoring high marks but about understanding and mastering the subject matter. I am grateful for this opportunity to learn and grow, and I am excited about what the future holds.**月考经历与反思**在三月份，我们七年级的学生们迎来了月度考试。
客户管理岗位职责任职要求
客户管理岗位职责任职要求(实用版)编制人：__________________审核人：__________________审批人：__________________编制单位：__________________编制时间：____年____月____日序言下载提示：该文档是本店铺精心编制而成的，希望大家下载后，能够帮助大家解决实际问题。
文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢!并且，本店铺为大家提供各种类型的实用资料，如教学心得体会、工作心得体会、学生心得体会、综合心得体会、党员心得体会、培训心得体会、军警心得体会、观后感、作文大全、其他资料等等，想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by this editor.I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you!And, this store provides various types of practical materials for everyone, such as teaching experience, work experience, student experience, comprehensive experience, party member experience, training experience, military and police experience, observation and feedback, essay collection, other materials, etc. If you want to learn about different data formats and writing methods, please pay attention!客户管理岗位职责任职要求第1篇客户管理岗位职责任职要求职责描述:1.account for top-line target and in-store eXecution kpis of the territory distributorestablish the mdlz way of distributor management: business plan & review，kpi management，(right store & psa)，system operation，order to cash management，ts management and inventory managementalign distributor business plan(dbp)with td on regular basis & action plan to ensure the sustainable & profitable growth for both mdlz and tdset clear monthly business target for distribution and align on eXecution planconduct monthly business review with td gm and dom to review the achievement against the target and find out the opportunity in channel2.closely cooperate with dom to ensure the kpi achievement on td scorecardcooperate with dom to establish a strong td functionalteam，including sales，finance，customer service，logistics，system and human resourcesconduct the regular assessment on distributor’s capability based on the scorecard developed by mdlz develop detailed action plan to improve distributor’s capability (sop deployment)coach dom to manage td sales force in mdlz way3.enhance td operation capability by eXecuting td operation manualprovide coaching and training to td sales force to ensure good quality understanding and eXecution in accordance with td operation manualassess td capability regularly according to the scorecard and design customized development planbuild capability & transfer knowledge to the distributor sales team and organization (system (dms/sif)operation，sop deployment，in-store eXecution，route plan，finance，hr and etc.)4.maintain good relationship with top retailers to drive sales target achievementconduct business review with important stores based on the detailed analysis，such as post data，inventory data。
工作计划地道英文
IntroductionThis comprehensive work plan outlines a strategic roadmap for enhancing organizational performance through a multifaceted approach that emphasizes quality, efficiency, and continuous improvement. It is designed to provide a clear, actionable framework for achieving our objectives while fostering a culture of excellence and innovation. The plan is structured around five key pillars: (1) Leadership and Culture, (2) Operational Excellence, (3) Talent Management, (4) Customer Centricity, and (5) Technology and Innovation. Each pillar represents a distinct yet interconnected domain that, when synergistically optimized, will propel the organization towards its vision of delivering unparalleled value to stakeholders.I. Leadership and CultureA. Vision and Values Clarification1. Conduct a thorough review and refinement of the organization's vision, mission, and core values to ensure they align with our strategic direction and resonate with all stakeholders.2. Develop a communication strategy to effectively cascade these refreshed guiding principles throughout the organization, utilizing various channels such as town hall meetings, internal newsletters, and leadership workshops.B. Leadership Development1. Implement a leadership development program encompassing coaching, mentoring, and training initiatives to enhance the capabilities of current and future leaders in areas such as strategic thinking, change management, emotional intelligence, and inclusive leadership.2. Establish a robust succession planning process to identify and nurture high-potential talent, ensuring a steady pipeline of capable leaders to drive the organization forward.C. Culture Transformation1. Design and launch a culture transformation initiative focused on embedding a high-performance, customer-centric, and innovative mindset across all levels of the organization. This will involve:- Conducting a cultural audit to assess the current state and identify areas for improvement.- Formulating a culture charter that defines the desired behaviors, norms, and practices.- Implementing targeted interventions, such as workshops, team-building activities, and recognition programs, to foster the desired culture.- Regularly measuring and reporting on cultural progress using relevant metrics and employee feedback mechanisms.II. Operational ExcellenceA. Process Optimization1. Undertake a comprehensive process mapping exercise to identify bottlenecks, inefficiencies, and opportunities for standardization across allcore business processes.2. Implement Lean Six Sigma or similar methodologies to streamline workflows, eliminate waste, and enhance process quality, with a focus on reducing cycle times, minimizing errors, and boosting productivity.B. Performance Metrics and Dashboards1. Develop a robust performance measurement framework that encompasses key performance indicators (KPIs), balanced scorecards, and real-time dashboards to monitor and track progress against strategic objectives at both the organizational and departmental levels.2. Establish regular review meetings (e.g., monthly or quarterly) where senior leadership can analyze performance data, discuss trends, and make data-driven decisions to address issues and capitalize on opportunities.C. Risk Management and Compliance1. Strengthen the organization's risk management framework by conductinga thorough risk assessment, identifying potential threats, and implementing mitigation strategies across all operational domains.2. Ensure strict adherence to regulatory requirements and industry best practices by establishing a robust compliance monitoring system, providing regular training to employees, and conducting periodic audits.III. Talent ManagementA. Talent Acquisition and Retention1. Refine the recruitment strategy to attract top talent by leveraging advanced sourcing techniques, enhancing the employer brand, and streamlining the candidate experience.2. Implement a comprehensive retention strategy encompassing competitive compensation packages, career development opportunities, employee wellness initiatives, and a positive work environment to minimize turnover and maximize employee engagement.B. Learning and Development1. Design and roll out a competency-based learning and development framework that aligns individual skill sets with organizational needs, incorporates both formal training and on-the-job learning, and fosters a culture of continuous learning.2. Invest in digital learning platforms and microlearning modules to facilitate self-paced, personalized learning experiences for employees.C. Performance Management1. Transition to a more agile, continuous performance management approach that emphasizes ongoing feedback, coaching, and goal alignment, replacing traditional annual reviews with regular check-ins and development-focused conversations.2. Introduce a fair and transparent performance evaluation system linked to clearly defined performance standards and development goals, ensuring that rewards and recognition are commensurate with individual contributions and achievements.IV. Customer CentricityA. Customer Experience Strategy1. Develop a customer-centric strategy that encompasses all touchpoints and stages of the customer journey, focusing on understanding customer needs, preferences, and pain points, and designing tailored solutions and experiences to meet them.2. Establish a Voice of the Customer (VoC) program to gather and analyze customer feedback continuously, using insights to drive product/service improvements, process enhancements, and strategic decision-making.B. Customer Relationship Management (CRM)1. Implement a robust CRM system to centralize customer data, facilitate seamless interactions across channels, and enable personalized, data-driven marketing, sales, and service efforts.2. Train employees on effective CRM usage and customer engagement strategies to foster strong, long-lasting customer relationships.C. Customer Service Excellence1. Revamp the customer service function by setting high service standards, providing comprehensive training to frontline staff, and leveraging technology (e.g., chatbots, AI-powered support) to deliver fast, accurate, and empathetic assistance.2. Establish a customer satisfaction measurement system and regularly review metrics to identify areas for improvement and ensure consistent delivery of exceptional service.V. Technology and InnovationA. Digital Transformation1. Develop a digital transformation roadmap that outlines the strategic adoption of emerging technologies (e.g., cloud computing, artificial intelligence, Internet of Things) to enhance operational efficiency, customer experiences, and innovation capabilities.2. Prioritize investments in IT infrastructure upgrades, cybersecurity enhancements, and data analytics tools to create a solid foundation for digital growth.B. Innovation Management1. Establish an innovation management framework that encourages cross-functional collaboration, fosters a culture of experimentation, and supports the development, testing, and scaling of new ideas. This may include setting up innovation labs, organizing hackathons, or implementing an idea management platform.2. Integrate innovation metrics into the performance measurement framework, rewarding teams and individuals who contribute to successful innovation projects and driving accountability for innovation outcomes across the organization.C. Data-Driven Decision Making1. Enhance data literacy across the organization through targeted training programs and the creation of user-friendly dashboards and reports thatdemocratize access to meaningful data insights.2. Embed data-driven decision making into all aspects of the business by establishing a Center of Excellence (CoE) for business intelligence and analytics, providing expert guidance and support to departments in leveraging data to inform strategy and operations.ConclusionThis comprehensive work plan outlines a holistic approach to enhancing organizational performance, addressing critical dimensions such as leadership and culture, operational excellence, talent management, customer centricity, and technology and innovation. By diligently executing this plan, the organization will be well-positioned to achieve its strategic objectives, maintain a competitive edge, and deliver sustained value to all stakeholders. Regular monitoring, review, and adjustment of the plan will be crucial to ensure its continued relevance and effectiveness in a rapidly changing business landscape.。
强化你的优势、管理你的弱点
1.「在每天的工作中，你是否有機會做你最擅長的 事？」每個人所擁有的才能是獨特而且永久的；
2.每個人的優點是他成長空間最大的地方。 3.如何管理弱點？
3.1養成消除弱點的工作習慣。 3.2尋找可以彌補弱點的工作夥伴。 3.3承認弱點以獲得幫助。 4.優勢三要素： 知識、技術和才能構成一個人的優勢。 5.主管必須持續認識他的員工，如果不了解他們，什 麼管理妙方都無用。
「在每天的工作中，你是否有機會做你最擅長的事？」 結果只有二○％的人回答有，顯示企業平均只使用
了所有員工二○％的長才。 當員工待在公司的時間越長、職位越高時，回答有
的比例越低。 而當公司的員工回答有的人數越多，公司不僅離職
率越低、生產力越高，而且顧客的滿意度也越高。 為何八○％的員工覺得自己沒有發揮長才呢？ 最直接的原因是，企業對人才有兩個錯誤的假設：
晉升員工原是為了讓好員工繼續成長、發展事業生涯， 以及獲得獎勵。然而要達成這些目的，晉升並非唯一 的途逕。 例如，一位表現傑出的業務員，公司不將他升為行銷 部門的主管，而成為資深業務員，讓他繼續做最擅長 的前線工作。
除了以資深的職務名稱肯定這名好員工，也可以同 時調薪，讓他享有與主管同等的待遇。
高才立（Ralph Gonzalez）是美國電子器材連鎖店 Best Buy的分店主管，該分店共有一百名員工，業績 突出。
員工在接受蓋洛普的調查時，五○％員工表示， 在每天的工作中，他們有機會做他們最善長的事。 談到成功經營的秘訣，高才立表示，最重要的是了 解員工。
當有新員工加入時，他會先問他們喜歡和人接觸， 還是喜歡處理商品。之後他會觀察員工是否喜歡笑、 是否喜歡賣東西等，根據員工不同的個性才能，賦 予他們不同的職責，以及採取適合的管理方式。
运营岗位英语试题及答案
运营岗位英语试题及答案一、选择题（每题2分，共20分）1. What does the term "ROI" stand for in business?A. Return on InvestmentB. Revenue of InvestmentC. Risk of InvestmentD. Rule of Investment答案：A2. Which of the following is NOT a key performance indicator (KPI) for an operation manager?A. Customer satisfactionB. Revenue growthC. Employee turnover rateD. Personal hobbies答案：D3. The process of identifying and resolving issues within an organization is known as:A. Problem-solvingB. Problem-findingC. Issue-ignoringD. Issue-avoidance答案：A4. In the context of operations, what is a SWOT analysis?A. Strengths, Weaknesses, Opportunities, ThreatsB. Systems, Workflows, Operations, TechnologyC. Sales, Web, Online, TechnologyD. Strategy, Workforce, Organization, Tactics答案：A5. Which of the following is an example of a strategic initiative?A. Daily office cleaningB. Implementing a new CRM systemC. Monthly team meetingsD. Weekly report filing答案：B二、填空题（每题1分，共10分）6. The acronym "CRM" stands for _______.答案：Customer Relationship Management7. A _______ is a person who oversees the day-to-day operations of a business.答案：Operations Manager8. The term "scalability" in business refers to the ability of a process, product, or service to handle _______.答案：Growth9. In project management, "MVP" usually stands for _______.答案：Minimum Viable Product10. The process of continuously improving an organization's products, services, or processes is known as _______.答案：Kaizen三、简答题（每题5分，共30分）11. Define the term "operational efficiency" and explain its importance in a business context.答案：Operational efficiency refers to the optimal use of resources to produce the desired output with the least amount of waste. It is crucial in a business context as it can leadto cost savings, increased productivity, and improvedcustomer satisfaction.12. What are the main components of a balanced scorecard, and how do they contribute to an organization's strategic goals?答案：A balanced scorecard typically consists of four components: financial performance, customer knowledge,internal business processes, and learning and growth. These components help align an organization's activities with its strategic goals by providing a comprehensive view of performance across various dimensions.13. Describe the role of a project manager in the context of operations.答案：A project manager in the context of operations is responsible for planning, executing, and closing projects. They ensure that projects are completed on time, within scope,and budget, while also managing resources, risks, and stakeholders.14. Explain the concept of "just-in-time" (JIT) inventory management and its benefits.答案：Just-in-time (JIT) inventory management is a strategy that aims to minimize inventory levels by scheduling the arrival of materials and products to coincide with their use in production. The benefits of JIT include reduced inventory carrying costs, improved cash flow, and increased flexibility in responding to market changes.四、案例分析题（每题15分，共30分）15. A company is considering implementing a new supply chain management system. Discuss the potential benefits and challenges of such an initiative.答案：[考生需根据案例具体情况，分析新供应链管理系统可能带来的效率提升、成本节约、风险降低等潜在好处，以及可能遇到的技术整合、员工培训、文化适应等挑战。
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Current
2018Month 本月
Goals 目标
100.0%100.0%
-0.1%>=10 Days Late
TBD ->=95%4.3%
<3%
Payment terms/ 付款条件Net 30 Days 天Lead Time/订单交货期
104 Days 天2017 YTD Receipts/ 2017年 到目前为止收货的金额28,760$ 2018 YTD Receipts/ 2018年 到目前为止收货的金额33,234$ Current Month Receipts 2018/ 本月收货的金额
24,274
$ 2018Goal 目标On time delivery %/ 准时交货％100%>=95%
Lines received/出货行数
1Lines shipped late/ 出货延误行数
0% Lines shipped late/ 出货延误百分比0%Average days late/ 出货平均延误天数4% of $ shipped late/ 出货延误金额百分比
0%
2018
Goal 目标Over all %Late/ 总体延误比率
0.1%
0%
$ Amount Open /尚未出货的订单金额
66,593$ $ Amount Current / 交期未延误的订单金额
66,498$ $ Amount 10-30 Late / 交期延误10-30天的订单金额-$ $ Amount 31-60 Late /交期延误31-60天的订单金额95$ $ 61 and Over Late/交期延误61天或以上的订单金额
-
$ 2018Goal 目标
MCS as % of YTD Receipts 今年到目前为止的材料成本节约
TBD
2018Goal 目标Container utilization/货柜使用率
->=95%
2018Goal 目标Current Month 2017 QC rejection rate/ 本月的验货退货率
4%<3%
>=95%
On-time delivery performance Core Item/ 重点核心型号的准时交货表现Material Cost Savings/ 材料成本节约
Current Month
本月On-time delivery performance New Item/ 重点新型号的准时交货表现NOBLE MANUFACTURING LTD
Generation Lighting Monthly Vendor Evaluation June 2018/ Generation 灯饰供应商月评估报告 2018年 6 月
Container utilization/货柜使用率
Current Month
本月QC rejection rate/ 验货退货率
Current Month
本月DASHBOARD METRICS/各项表现评估结果
On-time delivery performance Overall/ 总体的准时交货表现
Open Purchase orders/ 未出货的订单Material Cost Savings/ 材料成本节约Container utilization/货柜使用率QC rejection rate/ 验货退货率
Open Purchase orders/ 未出货订单
Current Month
本月On-time delivery performance/ 本月准时出货的表现
Current Month
本月100% 0% 0% 0% 0%。