CIMA案例分析报告

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CIMA精英挑战赛案例资料(下)新

CIMA精英挑战赛案例资料(下)新

YJ公司所面临的商业挑战像其他石油和天然气公司一样,YJ面临的一系列挑战,主要归纳如下:--可持续发展问题。

--遵守日益复杂的监管和报告要求--提高运营绩效--风险管理,包括金融、政治以及业务风险--招聘并留住有高技能以及高度积极性的员工--油气田探索的失败--管理事故的风险--提高应对恐怖事件的能力来确保安全。

2010年4月发生的石油灾难引起的深水地平线石油爆炸和天然气钻井平台沉没震惊世界。

爆炸的导火索是天然气的泄漏,这次事故造成了多名在石油天然气钻井平台的公认受伤以及11人死亡。

这期事故也引起了大量的石油泄漏,大约490万桶原油泄漏入海。

随之而来的还有一次重大的自然灾害。

包入和包出的可能性:在石油和天然气行业,公司可以购买一个现有的E&P许可证或者将自己手中的许可证卖给另外一家公司。

买房必须满足颁发证书政府所给出的条件。

这些许可证之间交换的可能性定义如下:包入:指获得(收购)另一家E&P的经营许可证包出:是指将自己手中经营许可证的部分经营权分配或者出售给另一家公司。

迄今为止,YJ公司没有任何一种包出或包入的行为,目前投入生产的三处石油田都是由YJ 独自确认发现以及进行生产,没有别的公司加入。

YJ目前有足够的资金去支持这三处石油田的生产,但是现在YJ公司正在为4个潜在石油田申请经营许可,并且在另外8个潜在油田区域进行探测,然而,假如这些潜在油田都成功申请到许可证并被证明有足够的油气储量,现在公司内部还没有足够的资金去支持潜在油田投入生产。

YJ需要它现在所产生的现金流和重新进行股权融资来保证新油田的生产。

还有一种方法就是,YJ可以考虑包出合约,把他们手中许可证的权利分享一部分给另外一个公司,这种方式被很多小型E&P应用。

第11页术语表E&P 探测和生产LNG 液化天然气,天然气被冻结,以形成液体,使运输和储存更简单和紧凑FPSO 浮式生产储油卸油船Licence 政府授权一家公司或集体在指定的时间内在制定的地点进行石油天然气的勘探和生产。

cima管理级案例考经

cima管理级案例考经

CIMA管理级案例考经CIMA(特许管理会计师)是全球领先的管理会计专业资格认证机构,被广泛认可和尊重。

CIMA管理级考试是CIMA资格体系中的重要组成部分,考生在考试中需要展现自己在管理会计与财务管理方面的技能和知识。

本文将通过分析一个CIMA管理级案例来帮助读者更好地理解管理级考试的考核要点。

案例背景假设您是一家制造业公司的财务主管,您的公司主要生产高档家具,市场占有率持续增长。

然而,最近面临了竞争激烈和原材料价格上涨的挑战。

您需要制定一份可行的财务管理方案来应对这些挑战,同时保持公司的盈利能力和市场地位。

分析与解决方案1.竞争激烈挑战:针对竞争激烈的环境,您需要制定市场推广策略来扩大市场份额。

可以考虑增加广告投入,设计新产品线或与供应商合作推出促销活动等。

同时,通过降低生产成本来提高竞争力,可以考虑优化生产流程,寻求成本效益更高的原材料供应商等。

2.原材料价格上涨挑战:面对原材料价格上涨的挑战,您需要及时跟踪原材料价格波动,并优化供应链管理。

可以考虑与供应商签订长期合同锁定价格,寻求替代原材料或提高生产效率降低原材料消耗等。

3.盈利能力保持:在制定财务管理方案时,您还需重点考虑如何保持公司的盈利能力。

可以通过提高销售额和控制成本来实现盈利增长,建立健康财务结构,以应对未来可能出现的挑战。

结论通过以上案例分析,我们了解到在CIMA管理级考试中,考生需要具备分析问题、制定解决方案的能力。

需要综合运用管理会计和财务管理知识,灵活应对各种挑战,实现企业盈利增长和持续发展。

希望通过本文的阐述,读者对CIMA管理级考试有了更深入的理解和认识。

以上是关于CIMA管理级案例考经的文档分析,希望对读者有所帮助。

商业挑战赛案例分析范文

商业挑战赛案例分析范文

cima global business challenge从哪些方面入手分析案例先简单介绍一下CIMA商业精英国际挑战赛(CIMA global business challenge),主办方是英国皇家特许管理会计师公会,以“寻找未来商界领袖”为宗旨,选拔出具有商业潜质且能熟练掌握财务、市场、营销、管理等知识的优秀学生团队。

CIMA商业精英国际挑战赛门槛不高,在校就读中的全日制本科或者专科学生均有资格参加比赛,要求选手须以团队形式报名参加比赛,每支队伍含4名选手,其中含1名队长。

我以2014年GBC的案例分析为例,简单说一下:Merbatty是世界知名的豪华船艇建造商,于2012年11月上市。

过去12年来,销售额快速增长,近期全球市场份额达到8%左右。

面对竞争日益激烈的市场,Merbatty应该处理阻碍其目前业务和计划扩张的若干问题。

为了解决这些问题,GBC2014的案例分析主要思路分为公司概况介绍、识别与优化问题、分析问题与提出建议、逻辑问题、综合实施计划、附录。

由于CIMA商业精英挑战赛每年有不同的指定案例分析题,需要根据题目的总体情况综合考虑,运用选手在CIMA中所学习到的运营级甚至管理级E、P、F三个模块,涵盖会计处理、人力资源管理、供应链管理、质量管理等诸多模块,把选手学习到的知识灵活运用在案例分析上,将理论和商业模型和现实的案例结合提供解决方案和建议来帮助决策。

最后,如果选手在区域赛中夺得桂冠,作为选手的额外福利,主办方将安排选手进入职业训练营。

祝好运!!商务谈判案例分析(一)谈判技巧培训教材-活跃气氛策略过度的沉默是废铁,套交情才能使客户接受你并记得住你。

先交友后销、边销边友,如此才能成为一个有魄力的人员。

一位将军告诉我,他印象深刻的一次会议是,他用老太太卖菜的哲学来开始高级干部会议;老太卖菜的经营秘诀是——你少我多,你多我好,你好我早,只要始终有一点走在对手前头,就不怕竞争。

气氛一下子变轻松了,道理也很轻易地讲透了。

cima2022年管理级案例 preseen piping

cima2022年管理级案例 preseen piping

cima2022年管理级案例 preseen piping
2022年的管理级人员考试的新要求之一是Preseen Piping(预先知识结构)。

这是由普尔斯航道考试委员会设计考核大家对抽象想法的理解、发挥能力。

此项考试涉及到预先构思一个结构方案,包括概念图、抽象目标等。

考生在考
试前,需要在一定时间内按照考试委员会给出的要求完成结构图。

另外,考生在考试中也要根据此结构图进行分析和构思,并要求考生抓住主要趋势,牢记重点,准确判决细节。

2022年的管理级考试中的Prseen Piping题目将要求考生发挥创新和独特思维。

考生不但需要掌握各种学术知识,还要灵活地运用自身想象力,分析总结,形成前所未有的结构图。

在考生接受相关的专业知识训练的同时,也要关注对基本的逻辑思维能力的培养及基本的思维能力的提高。

总之,Preseen Piping是一项复杂精巧的考题,既要求考生熟悉各种学科常识,还要求考生具备批判性思维,善于找出内在联系,根据抽象思维来形成合理的文字模型。

考生们一定要努力提高自己的逻辑思考能力和创新能力,开拓战略思维能力,才能快速、卓越地通过管理级考试的Preseen Piping这一块难关。

cima management level case study

cima management level case study

cima management level case study
案例一:在一家手机制造企业中,人力资源部门的成本占每部手机成本的很大比例。

在考虑是否将生产外包时,管理层需要考虑人力资源成本是否可以降低,以及外包是否真的能节省成本。

案例二:在一家建筑公司中,管理层需要决定是否投资一项新的项目。

在进行决策时,管理层需要考虑项目的投资回报率、市场前景、风险等因素。

CIMA 管理级案例分析需要考生具备扎实的管理知识和实践经验,同时具备分析和解决问题的能力。

通过考试的同学后续将获得英国 CIMA 总部颁发的“管理会计高级文凭”,知识和技能积累量相当于英国会计学士学位水平。

标杆管理案例分析

标杆管理案例分析

标杆管理案例分析行业中诸如排头兵、领头羊、领头雁等称谓,均是通过自身努力脱颖而出的优胜者,在群体中受到敬重,起到榜样的坐标和向导作用。

本站为大家带来的标杆管理案例分析,希望能帮助到大家!标杆管理案例分析说到标杆管理,我们就必须首先提及施乐公司,实际上,视其为标杆管理的“鼻祖”一点都不过分。

1976年前后,一直保持着世界复印机市场实际垄断地位的施乐公司受到了来自国内外,特别是日本竞争者的挑战,如佳能、NEC等公司以施乐的成本销售产品仍能够获利,而产品开发周期、开发人员则分别比施乐公司短或少50%。

面对竞争者的威胁,施乐公司最先发起向日本企业学习的运动,开展了广泛、深入的标杆管理。

施乐做法早在1979年,施乐公司最先提出了“Benchmarking”的概念,一开始只在公司内的几个部门做标杆管理工作,到1980年扩展到整个公司范围。

当时,以高技术产品复印机主宰市场的施乐公司发现,有些日本厂家以施乐公司制造成本的价格出售类似的复印设备。

由于这样的大举进攻,其市场占有率几年内从49%锐减到22%。

为应付挑战,公司最高领导层决定制定一系列改进产品质量和提高劳动生产率的计划,其中的方法之一就是标杆管理。

公司的做法是,首先广泛调查客户公司对公司的满意度,并比较客户对产品的反应,将本公司的产品质量、售后服务等与本行业领先企业作对比。

公司派雇员到日本的合作伙伴——富士——施乐以及其他日本公司考察,详细了解竞争对手的情况,并对竞争对手的产品作反求工程。

接着公司便要确定竞争对手是否领先,为什么领先,存在的差距怎样才能消除。

对比分析的结果使公司确信从产品设计到销售、服务和雇员参与等一系列方面都需要加以改变。

最后公司为这些环节确定了改进目标,并制定了达到这些目标的计划。

实施标杆管理后的效果是明显的。

通过标杆管理,施乐公司使其制造成本降低了50%,产品开发周期缩短了25%,人均创收增加了20%,并使公司的产品开箱合格率从92%上升到99.5%。

领导者成功案例

领导者成功案例

领导者成功案例作为领导者,一个人必须具有表达清楚准确的自信,确信组织中的每一个人都能理解事业的目标。

以下是店铺为大家整理的关于领导者成功案例,给大家作为参考,欢迎阅读!领导者成功案例1:英国特许管理会计师公会(CIMA)意识到高层团队目标缺乏明晰度,以及低效的团队进程正在阻碍他们实现战略构想。

Hay(合益)集团在两年内为这个团队进行了为期四天不间断的团队成员培训。

这个团队随即按照一套潜在的价值观对自己进行了评估,并达成了一个明确的关于如何进行团队合作而不是独自工作的愿景。

工作进程开始和集体需求相符合,工作重点也因达成了一致而变得明朗化。

结果,英国特许管理会计师公会(CIMA)取得了巨大的进步。

诊断调研表明,团队本身自我感知有了显著地提高,并且团队在各个关键领域的绩效都在平均水平之上,包括目标的延伸和明确,团队恰当的效力以及开诚布公的交流。

目前这个项目仍在继续推动组织前进。

研究表明,高层团队的四种主要类型。

1、信息型的领导团队聚合在一起交流重要信息。

这类团队会与首席执行官会面来听取组织的方向和战略。

这类团队是四种团队类型中最基本的,它的的主要目的是使个体知情并保持不同个体的观点的均衡。

2、咨询型领导团队通常是高层领导人组成的小团体,这些领导人定期会面,在涉及到公司层面的决定上为首席执行官出谋划策咨询型团队成员本身不做出任何决定,他们仅仅提供信息和见解,就议题进行辩论,扮演者董事会的角色,来辅助首席执行官做出决策。

他们的日程通常早于董事会议或分析人士会面,目的是使首席执行官有所准备。

3、协作型领导团队成员会面是为了在他们执行战略方案时协调行动。

协作型领导团队的目标是将方案贯穿到组织的各个层面。

团队成员相互协助,拥有共同的责任。

4、决策型领导团队成员会面是为了做公司层面上的决定。

这些团队是一个组织内最为复杂多变和充满活力的团队,通常需要有令人信服的指导,合理的构架,组织的支持以及相应的辅导。

领导者成功案例2:日本丰田公司不仅仅作为一家汽车公司闻名于世,更因为它是精益生产的起源地、全球制造业心目中的“世界级工厂”而倍受推崇,丰田管理模式也成为世界各国众多企业学习的标杆。

CIMA管理级案例分析考试预览材料(中文版)

CIMA管理级案例分析考试预览材料(中文版)
B 元)
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Dinosaur Crash 3
80
Liner Rescue
35
Poverty Row
15
系列电影中的第三部,也是最后一部。前两部系列 电影以其真实的特效赢得不少赞誉。
Dinosaur Crash 3 将以数个新物种为卖点,这些新物种均要求新 模型,因为它们与我们利用过往模型制作的恐龙在活动和皮肤标 记上存在差异。
制片人
制片人负责在从开发到最终发行的整个制片流程控制电影,涉及的业务和艺术范围甚广。一 旦项目开始制作,制片人通常会向其他专业人员下放电影的制作责任。 制片人是工作室的员工,负责筛选意见和方案,以确定可行的项目。独立制片商也会向工作 室提出他们希望能付诸于制作的特定思路。 成功的制片人,不论是独立制片人或是由工作室聘请的制片人,都会收取大量的费用,因为 他们在交付可观利润的电影方面具有良好的往迹。 PGB 规定,为了获取积分,制片人必须在上述的六个电影制作阶段承担主要作用。
电影工作室通常大量投资于知识产权,以便为日后的电影项目确立范围。例如,工作室通常 向畅销书、话剧,甚至是电子游戏购买拍摄权。这些权利一般是为工作室提供选择权(而非 义务)是否在协议涵盖的期间制作电影。如果电影确实开拍,那么版权所有者将获得协议指 定的进一步付款。
电影在商业上能否取得成功难以预测。成本难以预计,特别是电影需要大量的特效或需要把 大量工作人员运送至外景时,他们需要获得支持和住宿。观众的需要同样难以预料。有些大 投资的电影无法吸引观众,而其他由不知名演员出演的小制作电影却能够成为热点。
利用 CGI 展示游轮在海中遭遇暴风雨的情景。
Poverty Row 的背景是 20 世纪 90 年代初的 Capital City。 电影的开始场景是物资困乏的地区,街道拥挤并透过窗 户可以看到住宅租户。整个场景利用 CGI 制成,因为使 用背景幕布和真实演员拍摄的成本极高。

2015_GBC-tips-and-techniques(案例分析指南)

2015_GBC-tips-and-techniques(案例分析指南)

CIMA商业精英国际挑战赛技巧和方法YJ -石油和天然气工业CIMA全球商业挑战赛的目的是提供一种关于董事会和商务认识。

你的角色是一个虚构的公司的顾问,需要向董事会汇报。

你将被提供一些以研究材料形式的公司及其行业的背景信息。

你可以做任何你想要的分析和探讨。

然后,作为一个顾问,你将看到一些细节背后公司目前所面临的各种问题。

这就是所谓的“情景”。

这些问题可能会也可能不会一直在案例研究材料提到。

你的作用是产生一份报告,即优先考虑这些现实问题,讨论并建议给他们的董事会。

方法案例研究材料背后的主要思想是确保顾问了解他建议的业务(在一个真实的情况下,这仅仅是必要的)因此,你应该首先阅读和分析这个案例研究材料。

分析可以采取多种形式。

下面是一些简单的指导方和方法你可能需要:What-so what分析:记下从案例研究材料的每一部分的关键事实(这是'what'),然后再考虑这一事实的影响(这是 `so what’)。

例如,假设你被告知该企业没有一个营销总监(这是'what')。

这里的含义是,企业可能不会充分发挥其潜力,可能错过了潜在的机会(这是‘what’)。

(这是'so what')。

SWOT分析:优势,劣势,机会和企业的威胁。

在大多数业务分析这个工具可能是至关重要的(当然,对于这个练习)。

战略分析:有许多技术工具开放给会计师,可以用来了解一个企业的战略地位。

这些工具的详细信息可以在互联网或任何战略管理教科书上可以找到。

通常情况下,如果您担心:1.市场的增长潜力 - 做一个PEST分析了市场竞争力2. 市场的竞争力-做一个Porter’s 5 Forces分析3.当前战略方法-做一个Porter’s generic strategy 分析4.潜在的战略发展-做一个Ansoff’s matrix5.关键利益相关者的地位和权力-做一个Mendelow’s stakeholder analysis matrix6.收入和利润的关键因素-确定关键成功因素这里的目标是了解业务就是您可以更好地建议他们这样做。

CIMA案例在超行业的可持续发展贸易

CIMA案例在超行业的可持续发展贸易

在超市行业的可持续发展贸易超市行业一些在全球范围内经营超市的大公司都有一个全球公认的品牌,大多数超市是先在自己的国家占有较大的市场份额以后再把产业链延伸到其他国家,有的通过直营模式有的通过加盟。

它们通过对已有许多规模较小连锁超市的收购,以实现更大的规模经济,并扩大超市品牌的全球影响力。

大部分超市以销售食品为主,这项收入至少占超市收入的75% ,非食品项目包括家庭电器以及衣服和鞋子。

过去的做法是见一些越来越大的超市,让人们感觉在超市购物像是在旅行,然而近十年这个趋势得到改变,通过收购的方式在社区建立一些便利店,使人们能在本地购物,一个小的“便利”商店是指一个小的零售商店开放的时间长,提供的食物和家庭的范围有限但位于市中心或郊区住宅区。

在城市中心,这些便利店已经产生了越来越高的销售额,这鼓励企业和喜欢开大型超市一样开一些组合便利店。

一些全球的食品零售商已经开出了几种不同的商店,大到大型超市小到社区便利店,大型商店的定义是一个商场既有蔬果市场又有百货商店,坐落在镇外的地点,一般销售面积超过20000 平方米。

全球超市行业竞争激烈,大部分品牌主要竞争价格,超市在过去十年中运作的方式,已经有许多变化这些技术创新包括网上购物,更广泛的有机农产品,更多的非食品类产品、“自有品牌”产品和一些有价值的其他产品,自有品牌产品更多的是销售零售商的品牌而不是它的制造商,自有品牌产品比同类产品在价格上更有优势,使购买的顾客认为物超所值关于可持续贸易的背景资料可持续发展贸易的定义:指一个交易在促进经济发展的同时,不会破坏环境或使我们生活的社会环境恶化。

可持续贸易通常也被认为与减少碳排放相关,气候变化被认为是人类面临的最大的威胁,气候变暖的原因归咎于人类活动排放的温室气体,燃烧化石燃料为人类服务,这些事我们每天都在做。

很多气体排放都会导致温室效应最主要的是二氧化碳,其他气体也有不同的效果,但通常衡量和报告为同等数量的二氧化碳,在这种情况下,所有的气体被描述为“温室气体”或“碳排放”,虽然他们包括同等数额的其他有害气体。

cima道德准则举例

cima道德准则举例

cima道德准则举例全文共四篇示例,供读者参考第一篇示例:CIMA(特许管理会计师协会)是全球最大的管理会计师专业机构之一,为会员提供服务和支持,致力于推动管理会计领域的发展。

CIMA通过制定道德准则,规范会员的行为,保持会计专业的职业道德和信誉。

CIMA道德准则包括诚实、诚信、尊重、责任、关怀等方面的规定,以确保会员在工作中遵守相关法律法规和职业道德,保护公众利益和维护职业声誉。

下面我们来举一些CIMA道德准则的例子:1. 诚实CIMA要求会员要诚实正直地对待他人和财务信息,不得故意提供错误或误导性的信息。

某公司的财务负责人在编制财务报表时,发现某项支出未按规定记录,他应该及时纠正错误,不得故意掩盖或篡改数据,以确保报表准确真实。

2. 诚信CIMA要求会员诚信守信,保持承诺和诺言。

某会计师与客户签订合同,承诺在规定时间内完成工作,他应该严格按照约定时间和质量完成工作,不得敷衍塞责或虚假报告工作进度。

3. 尊重CIMA要求会员尊重他人的权利和尊严,不得歧视或恐吓任何人。

某会计师与同事意见不合,他应该尊重对方的观点和意见,协商解决分歧,而不是采取强势或冲突的方式。

4. 责任CIMA要求会员对自己的行为负责,承担由自己行为造成的后果。

某公司财务主管发现一起财务舞弊案件,他必须及时向管理层汇报,并积极配合调查,不得逃避责任或掩盖事实。

5. 关怀CIMA要求会员关注社会责任和环境保护,积极参与社会公益事业。

某管理会计师在工作中发现公司存在环境污染问题,他应该提出改进建议,并推动公司加强环保意识,促进可持续发展。

CIMA道德准则不仅是管理会计师的职业行为准则,更是一种职业操守和价值观。

遵守道德准则可以提升会员的专业素养和社会责任感,促进会计行业的健康发展。

希望所有CIMA会员能够遵守道德准则,做一名合格的管理会计师。

第二篇示例:CIMA(特许管理会计师)是世界上领先的管理会计师组织之一,致力于提供专业的管理会计培训和认证。

CIMA案例大赛-Case analysis

CIMA案例大赛-Case analysis

CIMA GBC—Case Analysis袁文慧—财务管理0802Preparation•TOPCIMA Guidance Notes•2009~2011 CIMA GBC Case Analysis Report •Foreign Case Analysis MaterialsAssessment Matrix for TOPCIMA•Analysis of issues(25 marks)–Technical 5–Application 15–Diversity 5•Strategic choices(40 marks)–Focus 5–Prioritization 10–Judgment 20–Ethics 5•Recommendations(35 marks)–Logic 20–Integration 10–Ethics 5Recommended Report Format•Contents page•Introduction•Terms of reference•Identification and prioritization of the main issues •Analysis of the main issues•Separate section on Ethical issues •Recommendations•Conclusion•AppendicesApproach•“So what” analysis•Strategic analysis–SWOT: the current status of the business–PEST: the market growth potential–Porter 5 Force: the competitiveness in the market–Ansoff matrix: the potential strategic development–GE matrix: the brand marketing and product management •Financial analysis–Financial ratios: trend analysis–Project valuation: NPV\IRR\PBP•Industry researchPrioritization•Importance and urgency•What is the issue?•Why is it important to the business?•Why is this issue more important than others?•Create the need for management action or decision• A problem:–Explain the extent of the problem•Financial\strategic\reputational Impacts•Real world examples–Discuss potential solutions to the problems • A brief assessment of the alternatives• A proposal:–Explain the theoretical background to the proposal •What the proposal attempts to achieve?–Assess the proposal made•Strategic proposals: suitability, acceptability, feasibility•Operational proposals: financial and nonfinancial factorsEthical Issues•Explain the ethical dilemma–Confidentiality–Duty of care–Conflicts of interest–Honesty–Objectivity–Freedom from bias•Give advice on how to resolve the ethical issueRecommendations• A problem:–Select the best alternative solution–Provide a detailed justified action plan•Who,where,when,how,what•Short-term and long-term• A proposal:–Accept the proposal or reject it as it stands •Accept: what must be done?•Reject: what is the alternatives?Tips•Do not set management objectives– E.g. ensure that you improve your controls•Do not merely say that “management ought to investigate”Wish you success!TEL.—135********Email—191005369@。

浅析民办院校CIMA课程培养方案研究——以郑州升达经贸管理学院为例

浅析民办院校CIMA课程培养方案研究——以郑州升达经贸管理学院为例

(下转第200页)如今,CIMA资格认证得到了国内外普遍认可,为各行业的财会管理精英提供了展现实力的平台,越来越多的高校把CIMA课程嵌入本科教学体系,以河南省为例:河南工程学院的CIMA特色班,郑州航空工业管理学院的CIMA方向的会计学专业,还有郑州升达经贸管理学院的会计专业(CIMA实验班)等。

一、我国高校嵌入CIMA课程的财会专业培养模式现状(一)课程体系缺乏科学性由于目前CIMA培训大多数都是以社会培训为主,我国的CIMA本科教学还缺乏可参照的经验,大多数高校在开设CIMA专业课时都是在现有的财会基础课上进行修订的,因此在执行的过程中会存在诸多不足,比如课程设置缺乏层次性,只是把CIMA的专业课程和财会的基础课程简单嫁接到一起。

(二)培养目标不够准确大多数高校在嵌入CIMA课程时,借鉴了一些知名高校的成功经验,然后直接将CIMA体系内的课程全部纳入教学计划中,并且要求学生在校期间就要完成所有课程的全球统考,这个目标对大多数学生来说都要求过高,这只会导致学生由于时间不够,只能在考前突击,甚至因为太急功近利,效果甚微,考试无法通过从而打击了自信心。

这种生搬硬套不考虑学生实际情况的培养目标是不准确的。

(三)学生管理不到位一些高校嵌入CIMA课程时采用的是“教考不分离”的形式也就是要求学生在CIMA课程开课的学期期末就要参加全球的通考,在这种模式下,学生的学习压力非常大,通常需要在两三个月内系统的掌握两门左右的课程,学习效果往往不理想。

这种以应试教育为核心的教学模式往往会忽略素质教育,学生对于如何规划四年大学生活方面也欠缺指导,学校也没有对学生在入学后备考方面进行及时的指导,导致学生在心理上对CIMA学习的艰苦性以及持久性准备不足,个别学生甚至会在一段时间的学习后无法克服困难,放弃了CIMA 学习。

(四)缺乏高水准的师资队伍CIMA课程较多,要具备相应素质的任课教师对大多数高校来说都是个难题。

目前大多数高校的CIMA授课教师虽然有比较扎实的专业基础和中文授课经验,但是大部分教师没有参加过CIMA考试,对CIMA的考试方向把握不够准确,导致教学内容针对性不强。

做一面向Freshman介绍cima的报告

做一面向Freshman介绍cima的报告

做一面向Freshman介绍cima的报告:一、CIMA公会基本情况学CIMA一定要先对这四个字母里面的含义认识透彻啊,了解好我们学的是个什么,要加入的又是个什么组织,才能对未来的路有一个确定的方向。

CIMA 特许管理会计师公会(The Chartered Institute of Management Accountants)是全球最大的国际性管理会计师组织,同时它也是国际会计师联合会(IFAC)的创始成员之一。

CIMA 特许管理会计师公会拥有17万会员和学员,遍布170多个国家。

CIMA成立于1919年,总部设在英国伦敦,在澳大利亚、新西兰、爱尔兰、斯里兰卡、南非、赞比亚、印度、马来西亚、新加坡等国家以及中国香港和大陆均设有分支机构或联络处。

CIMA一直以来紧密结合充满活力和挑战的商界需求,坚持不懈地致力于企业财务管理及战略决策的研究和开发,提供了世界上极具权威性的高端财务职业资格认证。

CIMA资格不局限于会计内容,而是涵盖了管理、战略、市场、人力资源、信息系统等方方面面的商业知识和技能。

它将使我们具备高级决策管理人员的素质,顺利实现财务人员的角色转换,晋身国际商界精英之列。

通过CIMA三级认证考试并达到三年工作经验要求者可获得CIMA 会员资格。

CIMA会员即特许管理会计师,可在其姓名之后加注ACMA或FCMA专衔标志。

ACMA(Associate of the Chartered Institute of Management Accountants)代表特许管理会计师工会会员。

FCMA (Fellow of the Chartered Institute of Management Accountants)代表特许管理会计师工会资深会员,拥有三年决策管理高层工作经验者方可申请授予这一资格。

ACMA和FCMA 标志是财务管理人员专业实力的见证和事业攀升的加速器。

因而CIMA特许管理会计师受到了全世界的一致认可,许多世界知名跨国企业,如联合利华、壳牌、福特、埃森哲等,都对CIMA资格推崇备至。

cima案例分析大赛报告

cima案例分析大赛报告

DIZZ移动案例摘要本文通过市场分析、财务分析、SWOT分析,对DIZZ自身情况与目前所处的环境进行了较为具体的分析,并基于此分析,以一名咨询师的角度,评价了公司管理层提出的四个提案,并提出了我们的建议,相信DIZZ公司采纳我们的建议,发挥部优势、利用外部机会,避免外部宏观环境等威胁,一定会最大程度上增加企业价值,为投资者带来可观的收益!第一章案例简介1.1 关于全球移动市场自从欧洲1985年引进了移动以来,移动市场的发展速度远远超出了人们的最初预料。

各国移动市场由政府委派的管理当局监管,管理当局有权影响市场价格和鼓励公平竞争。

在因管理当局鼓励而带来的竞争压力的影响下,欧洲移动市场过去的十年发生了显著的变化。

如今,欧洲市场已逐渐趋于饱和,运营商们在尝试区别化各自服务方面面临着更大的挑战。

与此同时,移动顾客最大的增长潜力在以亚洲市场为主的新兴市场上表现了出来。

因此,许多国际移动网络运营商大户开始瞄准这些市场,拓展市场并最终增加股东财富。

1.2 关于DIZZDIZZ成立于上世纪80年代中期,正值移动首次在欧洲推出;在90年代上市,上市后通过设立或并购,持有了一定数量的其他移动网络运营商股权。

DIZZ现在已是一家跨国移动网络运营商,服务围覆盖欧洲、非洲、亚洲共17个国家,对欧洲3个国家移动网络运营商拥有100%的股权,共有员工12600人,拥有其他亚欧非国家移动运营商大部分股权,在这些公司共有员工6500人,此外DIZZ还将一些业务外包给专业外包公司。

截至2008年6月30日,财政年度集团收入达到€520亿。

表1 DIZZ集团股权和顾客数量的分布情况第二章案例背景分析通过第一部分的案例背景,我们了解到DIZZ公司的三个核心目标是:1.通过提高收入和降低成本来增加欧洲市场的利润。

2.继续创新及开发新的产品和服务,以满足其客户不断变化的通信需求。

3.在非洲和亚洲新兴市场的通信领域继续发展和投资,以获得高增长的收入和利润。

CIMA案例分析框架

CIMA案例分析框架

CIMA案例分析框架CIMA案例分析框架一.提出问题Papy希望走可持续经营的道路,致力于降低二氧化碳和废弃材料排放,大力推广绿色食品,强化企业社会责任,树立良好的企业形象,不断促进自身发展。

但是,目前Papy面临着五个主要的问题:1.并购AW的问题。

烟酒商品在AW的利润中占比较大的比重,而烟酒产品不属于绿色食品,这与Papy的经营战略背道而驰。

此外,如果要兼并AW,则Papy需要向银行借款1亿,利率为10%且要在五年内还清,这会对Papy的财务报表产生负面影响。

2.绿色食品采购和销售问题。

3.商店的更新问题。

共有两个选择方案(案例假设第3页)4.供应商整合问题。

如何加强和供应商的沟通。

5.海外扩张问题。

为了解决这些问题,我们需要从内部和外部进行分析。

二.分析问题1.外部分析(总体环境分析),包括社会环境和行业环境(1)社会环境海外扩张问题。

用PEST模型分析。

(2)行业环境用五力模型分析。

三个方面详写:供方力量(供应商整合)、买方力量(顾客整合)、竞争者;两个方面略写:替代品、新进入者的威胁。

2.内部分析(运用价值链理论分析)(1)主要活动包括:绿色食品的采购、销售、MIS(信息系统贯穿公司运作的所有方面)、商场的更新(包括布局设计的更新和减少设备的二氧化碳排放量)(2)辅助活动包括:慈善事业、人事(人员培训、减少员工对环保方案的抵制)、财务(主要是并购的资金问题,分析如果为并购进行大量借款,预期财务报表将发生怎样的变化)三.解决问题汇总所有的解决方法,并提出一个完整的总体战略。

注意:大家在写每个点的时候既要写分析又要写出解决办法。

由于我们用的理论和模型别的组也可能用到,所以我们在案例分析的时候要想下如何才能令我们的分析和表述与众不同。

分析的时候要突出重点、详略得当,也可以援引其他类似的商业事例。

请在11月4日晚上12点前把你写好的部分发到李维的邮箱,5、6号两天进行汇总和整理。

辛苦大家啦~。

cimaba2案例分析

cimaba2案例分析

cimaba2案例分析Cimaba2是一家位于美国的跨国企业,主要从事互联网和移动技术领域的业务,当前有6000多名员工,在20多个国家和地区拥有100多个办事处,并在全球范围内拓展业务,并受益于跨境的发展机会。

自2013年以来,Cimaba2一直在积极专注于以跨境、移动和互联网技术为中心的业务发展,以扩大其影响力和市场份额。

作为一家跨国企业,Cimaba2面临着开拓新市场、拓展跨境业务和改善内部流程所需的各种挑战。

为了实现这些目标,该公司的领导层成立了一个专门的技术团队,负责以下重点工作:一是改善内部组织结构、决策过程和信息流;二是发展专业的跨境业务;三是推进多终端移动技术和云计算;四是建立一个面向全球市场的技术平台。

鉴于Cimaba2的需求,领导层决定使用先进的技术管理解决方案,并为组织发展制定了一系列流程,以实现其各项业务目标。

在此基础上,团队开发了一套适用于所有业务部门的技术解决方案,包括综合的信息安全系统、数据处理系统、数据库管理系统和综合技术框架。

此外,为实现强大的跨境运营能力,Cimaba2还将技术和业务结合起来,构建了一个全球化的跨境业务平台,全面满足客户的个性化需求。

Cimaba2的作为可以作为企业管理中一个经典案例。

该公司利用最新技术,开发了一套全面的技术解决方案,改善了内部运作结构,提高了流程效率,并有效地拓展了跨境业务。

在信息安全、数据处理、数据库管理和技术框架方面,Cimaba2均利用最新技术进行了专业开发,为企业的全球化发展提供了强大的支持。

此外,该公司还构建了一个全球化的跨境业务平台,以满足客户的个性化需求,实现了跨境业务的强大发展能力。

从Cimaba2的案例可以看出,企业在全球化发展过程中,应该重视科技的作用,确保其发展的可持续性和获得持久的竞争优势。

只有强大的技术支持和优秀的运营能力,企业才能与时俱进,实现良性发展。

因此,企业要有规划、及时调整战略,科学开展技术管理,完善管理体系,加强资源整合,从而使企业的全球化发展更加顺利,提升市场竞争力。

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To: Board of Directors of DizzFrom: 4 UpDate: April, 2010THE CASE CONCERNINGCERTAIN ISSUESFACINGDIZZREPORTTeam members:ContentsA. Introduction (3)B. Terms of Reference (3)C. Prioritization of Key Issues (3)D. Analyses of Issues (4)Ⅰ. Errors in the upgrade of contracts details within CAS (4)Ⅱ. Regulator threat in Yee (5)Ⅲ. Resignation of CEO in Africa and Organizational structure (5)Ⅳ.Shop in shop proposal (6)Ⅴ. Network security (8)Ⅵ. Other Issues (8)Ⅶ. Ethical Issues (9)E. Recommendations (9)Ⅰ. Errors in the upgrade of contracts details within CAS (9)Ⅱ. Regulator threat in Yee (10)Ⅲ. Resignation of CEO in Africa and Organizational structure (10)Ⅳ. Shop in shop proposal (10)Ⅴ. Network security (10)Ⅵ. Other Issues (10)Ⅶ. Ethical Issues (11)F. Conclusion (11)G. Appendixes (12)Appendix 1-SWOT Analysis (12)Appendix 2- PEST Analysis (13)Appendix 3- Mendelow’s matrix (14)Appendix 3- Balanced Scorcard (15)Appendix 4- Cash Flow (16)A. IntroductionIn mobile phone network operator industry, many European companies have become global companies with investments across several continents. The Europe market is saturated and competitive, while the Asia and Africa markets are potential and growing rapidly.Dizz looks promising with high revenues, but there are problems ahead. Due to the vital role that CAS plays in customer service and daily work quality of the cash cow market Europe, the upgrading of contracts details within CAS needs to be addressed urgently and seriously.Faced with the investment in Yee, Dizz should cope with the regulator threat as soon as possible to maintain the license. Additionally, shop in shop proposals acts to penetrate the competitive European market while suitable actions against the resignation of the CEO of Africa appears significant to this emerging market as well as to the organization structure.Meanwhile, the network security, acquisition of a handset manufacture, marketing drive in Asia and PRP scheme are of great importance. For such a global company as DIZZ, ethical issue can also not be ignoredUsing the SWOT analysis (Appendix 1) and PEST model (Appendix 2), we will have a more clear understanding of the external and internal issues arising from this case.B. Terms of ReferenceAs a consultant to the Dizz Board, our team is required to analyze and give recommendations on the issues which Dizz must address. In the following report, our team priorities and analyses the issues facing Dizz and makes our recommendations.C. Prioritization of Key IssuesWe prioritize issues as following. First come errors in the upgrade of contracts details within CAS,because it is deemed to be the most important and urgent as CAS plays a vital role in Dizz’s customer service and daily work and Europe market is the main driver of total profit and future plan. Considering the huge investment in Yee and the importance of the development of Asia market, regulator threat in Yee needs to be addressed urgently. Additionally, resignation of CEO in Africa and changes in organizational structure will have a great impact on the regional management team and also the productivity of Dizz, so they cannot wait. Shop in shop proposal helps seize the market share andcapture a positive position among the fierce competition in Europe market, so it follows. Network security can not be ignored, so it is the fifth. And, acquisition of a handset manufacture,marketing drive in Asia and performance related pay also need consideration.D. Analyses of IssuesⅠ. Errors in the upgrade of contracts details within CASThe business of Dizz is highly depended on CAS, so any small mistake happened to CAS will cause a great negative influence.Dizz is planning significant growth in the European market over the next six years—a market that we are told is already saturated. But from this BCG matrix below we can see that European operation of Dizz as a Cash Cow that is being relied on to support the fast-growing Stars or Question Marks divisions of Africa and Asia. So we cannot emphasize that importance of Europe market more.As is complained by customers, Dizz’s Eu ropean call centre charged too much and the price is a main determinant of service provider choice. The CAS system is critical to Dizz and so any problemsthey might experience with this could be significant. Then now Dizz is facing with two kinds of risk: in the short term, Dizz may loose customers, resulting in a fall in the revenue and cash flow in Europe market, and in the long term, it may undermine Dizz’s reputation, affecting its competitive strategy in the competitive markets, leaving customers a irresponsible impression, which is hard to remedy.Neither of them can Dizz afford, as any future expansion plan is based on the major revenue generated from Europe market and the reputation as a leader in its industry must be protected as a guarantee for revenue.So Dizz have to take actions with these errors immediately.Ⅱ. Regulator threat in YeeIn line with Dizz’s core aim of developing new products and service as to set strategic positions in the emerging economies of Asia, the transmitters must begin upgrading as soon as possible as to meet the demand of the reliability of network and geographic coverage and therefore reduce the fine cost. If not, it does not only influence the service quality, but also builds up reputation risk which would make a barrier for further penetration in Asia and even in Africa.Based on the customer numbers and ARPU figures for year ended July 2007, the fine cost would be 161 million(=5%*115*28). Together with the upgrading cost of 60 million (80million*6/8) assuming that we begin the construction at 1th June, the total cash flow out equals 221 million. Compared with the cash flow in of 75 million presented in the 5-year-plan, the performance of Yee in 2008 acted as a loss of 60 million. However, this would reduce the cost in the six months of the deadline which would turn out to be 161 million as repeated, for the construction will be completed at the 1th March, but the upgrading cost that falls in that period is only 20 million(=80million*2/8). The gap of 2008 between adoption of upgrading or not is 141 million (=161-20). The cash flow can be seen as revenue brought by the investment in 2008 of 161 million. What’s the most beneficial for Dizz is that the license is guaranteed for the coming years, which is the competitive power in Asia market.Ⅲ. Resignation of CEO in Africa and Organizational structureOne of the core aims for Dizz is to continue developing and investing in Africa and Asia, two of which are growing fast and full of potential. In this way, the resignation of the African CEO is big headache ahead of Dizz since the substance plan of putting the European CEO on the African marketis not feasible in the long term.As the GFC has proposed to cancel the regional CEO position, it is likely that a new organizational structure will be enough. However, according to Porter's theory, this matrix structure is synergistic in terms of transferring skills and sharing skills and resources especially in an uncertain external environment. The absence of a talented regional CEO has a serious impact on the company which would leave the whole compan y’s business in African market in disorder that will affect the future success or very existence of the company.What's more, the cancelation will reduce the effects of the market consolidation and penetration principle since the African market has its unique and specialties. Given that the recent ARPU in Africa (111) and the predicted average growing rate between 2008 and 2014 (2.216%) is close to the average level, the African market should be penetrated with a regional CEO taken in charge of.In the case where AT&T and Telkom has built strategic alliance in 2009, it is easy to find that international mobile phone operation giant has deepened their cooperation with African countries in diffident way and put an emphasis on the geographic expansion. To conclude from these cases, it will be beneficial for Dizz with a regional CEO’s management in the long run.Ⅳ. Shop in shop proposalEurope market is a existing and mature market for Dizz, and Dizz is doing business with its existing products in this proposal. So in this case, it is easy to see that Dizz can adopt a market penetration strategy towards Europe market. See from the Ansoff Growth Model:In this way, Dizz can maintain and increase the market share of current products. It is also a good opportunity for Dizz to secure dominance of this competitive and saturated market drive out competitors, and promote band awareness among customers. Brand is clearly very important. Where so much of the products look homogenous, Dizz needs to maintain its brand identity or it will look like any other mobile company. If Dizz loses this opportunity, then Dizz will be driven into a passive position as competitors are also staring at this opportunity,which may lead to a more bloody and tough competition for Dizz.And what’s more, the profit for this proposal is300*7500*35%--40,000—24,500—125,000=598,000 per shop in the first year,300*7500*35%--40,000—24,500= 723,000 per shop in the following every year If all cost comes from financing, then the interest expense is(40,000+24,500+125,000)*6%=11,370 for the first year(10,000+24,500)*6%=2,070 for the following yearsAccording to the cash flow statement, these costs can be easily afforded.So it is obvious this proposal is very profitable.Although in this industry, customers’ interests are always fast changing and the new customers attracted by this department store are supposed to leave and seek another good deal one year later, Dizz can still try to enhance its after sale service in order to retain some of these customers.Ⅴ. Network securityIt is recognized fact that Dizz loses some revenues due to fraud and hackers every year. Now these problems are increasing. Although not very serious, it does not mean that it is unnecessary for Dizz to invest in network. Preventative technology can reduce the revenue lost due to imperfect network security and save cost for any future larger failure, as is know in managerial accounting, little prevention cost can result in a larger save in inside and outside failure cost. What’s more, weak network security could lead to a reputational risk once customers’ privacy is threatened by it. And ethically speaking, Dizz lacks due care for its customers if no new investment in the preventative technology is made.Ⅵ. Other IssuesAcquisition of a handset manufacturerThere is an opportunity for Dizz to acquire Casung a mobile phone handset manufacturer, and the asking price of 10 milli on is affordable. However, we don’t think it’s a good time for Dizz to purchase Casung.A second tier handset brand may appear unattractive and the margin wouldn’t be high. What’s more, it is inconsistent with Dizz’s image of high quality.As Dizz has little experience of the region in which Casung operates and the competition is fierce, so Dizz may be unwise to acquire Casung.Marketing drive in AsiaA survey shows that the average age at which children are given their first mobile phone is eight. It seems that phone market for children is very promising. Dated to 2006, Disney Mobile has picked up on the concerns of parents and began to provide families with mobile phones specifically designed for "teens, young teens and parents who want to keep an eye on them", aimed at concerned parents. So there is a high probability of this advertising campaign being successful. Attaching to parent’s contract with a special rate makes this campaign a feasible pilot program.Performance related payIt is mentioned that the HR director has proposed the introduction of a performance related pay scheme for all employees worldwide. We think it’s a good idea, which can be adopted to boost the productivity.Employees will be more likely to direct their efforts towards achievin g the organization’s goal if they are rewarded for their good performance. Performance related pay scheme makes it clear to all employees what performance creates organizational success and does give employees an incentive to achieve a good performance level. So we think it a considerable scheme striving for the continuous improvement of the company. A real example in the phone network operator industry is that Vodafone offers performance-related pay schemes that focus on company and individual performance measures.But there are still some problems associated with performance related pay. It is hard to measure, and standards may have to be lowered with knock-on effects on quality in order to make bonuses more accessible. So we should be cautious to these problems when adopting the performance related pay scheme.Ⅶ. Ethical IssuesNetwork securityDizz is a mobile phone network company which must lay the customers’ information security in an essential position. Ensuring no data is lost or duplicated is not only a competitive power to maintain current customers, but also one of the CSR of the company. Any case that would release the identity of customer or the theft of call time of the customers, Dizz should take effective measure to avoid.Marketing drive in Asia---aspect of caring childrenMore and more children are equipped with mobile phones for emergency and convenience, the specially designed use package is in need. But the campaign should not exaggerate the frequency of using mobile phone by children. Dizz can’t ignore the damage that being addicted to using mobile phone brings to children just for profit purpose.E. RecommendationsⅠ. Errors in the upgrade of contracts details within CASThis program needs changing urgently. There are two solutions: firstly, Dizz can take back this program, leading to a more secured service but higher cost. Secondly, Dizz can have a close communication with the outside contractor about the industry background and then the contractor provides professional skills about the writing and upgrading of the program.Ⅱ. Regulator threat in YeeFirstly, put forward the upgrading construction at 1th June under long view consideration. At the same time to equip oneself with powerful weapon, Dizz should never give up the diplomatic method, namely to negotiate with the regulator to put off the deadline winning the construction time or to lower the fine rate, promising that Dizz would provide a better service and cheaper price package for the customer in Yee. The evidence is that we make a quicker beat to upgrade than other rivals.Ⅲ. Resignation of CEO in Africa and Organizational structureThe organizational structure should not be altered. Meanwhile, a regional CEO should be selected as soon as possible. The alternative solutions are as follows.First step, we should make an interim appointment of either an internal person from Dizz or an external CEO. What we should keep in mind is that one more day with the post vacant, the more would draw the company back.Besides interim appointments, a new permanent CEO would be more beneficial for the long-term development of the company. And professionalism and unique experiences in African market should be the criteria when choosing such a qualified person to fill such an important vacancy for Dizz.Ⅳ. Shop in shop proposalWith analysis from financial aspect and marketing strategy aspect, Dizz should adopt this proposal and show an initial expression of interest to signing contracts by early 2010.Ⅴ. Network securityOne wonders how much revenue Dizz is actually losing from hackers and fraud. In order to avoid larger failure cost caused by them, it is strongly recommended that Dizz increase investment in the preventative technology.Ⅵ. Other IssuesAcquisition of a handset manufacturerIt is the recommendation of this report that Dizz should not acquire Casung unless further evidence suggests any favorable factors on Dizz’s main operation.Marketing drive in AsiaTaking the market prospect into consideration, we recommend Dizz to implement this advertising campaign and grasp this good chance to march into the children market. Meanwhile Dizz can develop different advertising campaigns based on the local market situation when rolling out the campaign to other regions.Performance related payIt is recommended to adopt the performance related pay scheme, which will be beneficial to the prosperity of Dizz. Meanwhile, Dizz should establish procedures for formal measurement of performance in order to make this scheme measurable. A Balanced Scorecard (Appendix 4) system 4together with examples of the kinds of measures can be introduced to access performance from different perspectives. And Dizz shouldn’t lower the quality standards as this is the key factor making Dizz stand out.Ⅶ. Ethical IssuesNetwork securityImproving the technology day by day to keep network security should be a consistent duty for Dizz. Therefore, the investment in the preventative technology has to be increased beyond current level given the sustained attacks by hackers in recent time especially for Dizz whose goal is to grasp the emerging market. Additionally, the instant reply for the complaints from customers or the survey on the current situation of the network security among them helps too.Marketing drive in Asia---aspect of caring childrenChild-target marketing should be carried out to suitable extend and launch some using program such as to link the phone of children to their parents only. Make the voice out that keeping away from long time use or the radiation and even some unhealthy message through campaigns.F. ConclusionFollowing the recommendations of this report should help Dizz cope with its present issues and help it achieve its core aims.G. AppendixesAppendix 1SWOT AnalysisSTRENGTHS1.Excellent customer service—retains existing customers and attracts potential customers2.Wide network coverage3.Excellent quality and product range4.Strong human resource management—motivated ,skilled staff5.Tailored, effective marketing WEAKNESSES1.Limits to upgrading in CAS for better service2.The vacancy of the position of CEO in Africa region3.Some older facilities—may need upgrading in the future4.Very ambitious growth plans—may encourage dysfunctional behavior if not hit5.Insufficient IT support for in accord to scaleOPPORTUNITIES1.Expansion in current Asia and Africa markets2.Greater coverage in existingmatured European market by opening 100 new shops 3. new market---Asia especially SO1.Expansion in new markets bynew product and excellentcustomer service and tailoredeffective marketing2.Make greater coverage inEuropean market by excellentquality and product rangeWO1. Upgrading the contractterms in CAS to maintainthe good service in Europe.2. Penetrate new market byhigh quality of transmitters,good service and tailoredmarketing drive.THREATS1.The regulator threat in Yee—our emerging market2.The hacker attack to damage the network security3.Highly competitive markets4.Not keeping up with technological changes5.Not keeping up with changing customer requirement ST1.Upgrading the transmitters toguarantee the position in Asia tograsp this emerging market2. Make success in this highlycompetitive market by openingmore shops in good location,excellentquality and product range andstrong HR management.3. Keep up with technologicalchanges integrated IT systemand facility service.4. Keep up with changingcustomer requirement by strongHR management.WT1. Keeping aware of thecurrent market condition bygood CAS to gain profit inhighly competitive marketEurope.2. Upgrade some olderfacilities in the future to keepup with the technologicalchanges.3.Keep up with the changingcustomer requirements to hitthe very ambitious growthplans.PEST AnalysisMendelow’s matrixBalanced Scorecard Innovation and Growth PerspectiveActionsTo develop differentiated services to customersTo develop peer recognition programTo review/update salary/benefits to ensure competitiveness MeasuresThe number of suggestions put forward which are implementedEmployee satisfactionTurnover rateInternal Process PerspectiveActionsTo reduce staff turn over To improve supply chainMeasuresHR reports on leaversTime taken from handset order to delivery to customer Customer PerspectiveActionsTo reduce time taken to solve customers’ problems To increase ARPU MeasuresTime between problem being raised and resolution Management reportsFinancial PerspectivesActionsTo cut internal costs in each department To exceed revenues budget MeasuresVariance analysis report Management accounting informationWorking-Depreciation2009 2010 2011 2012 2013 2014Additions 13,100 14,300 15,000 16,900 19,600 24,500 Sub total 221,100 227,440 234,252 242,719 253,581 268,952 Depreciation(3.6%) (7,960) (8,188) (8,433) (8,738) (9,129) (9,682)。

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