毕马威案例分析大赛作品ppt课件
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FreeWay“毕马威杯”管理案例分析大赛案例作品
Should we retreat from the shot-haul market?
Retreat • Why? • How? Fight •Why? •Financial •Operation •Marketing •Human Resource •How?
Copyright © 2009 FreeWay Consulting, all rights resvered
Background
Question
Analysis
Solution
Implement
Forecast
Competitive Position of BA
Strength
•High-end brand image •Scale effect •Leading the Long-haul market •The most comprehensive network •One world Alliance •Good performance at Capital strength •Long history
Financial Marketing management and (Go to market) risk control TARGET
86% of employees are from UK
High salary per person
High labor cost
Potential expenses
Faced labor negotiations with unions in 2006
Culture
Structure
Copyright © 2009 FreeWay Consulting, all rights resvered
Retreat • Why? • How? Fight •Why? •Financial •Operation •Marketing •Human Resource •How?
Copyright © 2009 FreeWay Consulting, all rights resvered
Background
Question
Analysis
Solution
Implement
Forecast
Competitive Position of BA
Strength
•High-end brand image •Scale effect •Leading the Long-haul market •The most comprehensive network •One world Alliance •Good performance at Capital strength •Long history
Financial Marketing management and (Go to market) risk control TARGET
86% of employees are from UK
High salary per person
High labor cost
Potential expenses
Faced labor negotiations with unions in 2006
Culture
Structure
Copyright © 2009 FreeWay Consulting, all rights resvered
毕马威审计方法和技巧探讨PPT课件
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审计抽样
• 样本的抽取没有绝对的标准，取决于 • 审计目标 • 总体规模 • 审计风险
审计风险=固有风险x控制风险x检查风险
• 设计与选择样本、评价抽样结果均需运用专业判断
第14页/共132页
外部审计的一般方法
常规交易 审计方法
以系统为基础
实质性
了解内部控制
了解内部控制
非常规交易 及会计估计
国有企业监事会的资源
• 国有企业监事会主席
• 专职监事 监事会派出范围：中央政府直接管 理的180家企业 监事会一般每年对企业定期检查1-2 次 根据实际情况不定期地对企业进行 专项检查
第21页/共132页
国有企业监事会的资源（续）
国有企业监事会是否可以象外部审 计那样投入所需的专业资源，以达 到其验证企业财务会计报告的真实 性、合法性的目的
实施财务信息总体分析的原则
• 高效率地利用国有企业监事会 现有资源
第39页/共132页
实施会计信息总体分析的方法
①
②
③
了解被检查
取得被检查 审阅会计报
单位对其经
单位的会计 表的组成结
待
营业绩持有
报表
构，锁定重
续
的期望
点项目
第40页/共132页
实施会计信息总体分析的方法(续)
续上 页
④通过数量分析、 趋势分析、比例 分析等方法确定 重点项目中的异
⑤ 取得对被检 查单位的总 体感觉
常项目
▪ 未见重大异
常，基本可 以得出结论
▪ 存在重大异
常，有针对 性的进一步 作专项检查
第41页/共132页
① 了解被检查单位对其经营业绩持有的期望
毕马威案例分析大赛
Situation Analysis
Markets Analysis
Market Selection
Strategy
Forecast
natural beauty&care market by 2014 estimated by Kline Group
Cosmetics Industry Analysis
E. Strategy
Let’s welcome the Herborist’s chief marketing officer
◆Shanghai Jahwa company was founded back to 1889 and it's the largest domestic company for personal and household care products. ◆Established in1998, distinguished itself by using traditional Chinese herbal principles, targeted at high-end personal care with mid-high prices.
Natural cosmetic products are better
Organic cosmetics worth paying more 40% 33%
See it a nice cake and want Asia-Pacific 63% to have a share
globally 50%
FACTOR
Opportunity
Sephora has stores all over the world The increasing popularity of the Chinese culture The increasing desire for natural and organic products The cosmetics industry is still growing
毕马威案例分析大赛作品
The U.S. Razor market could be broken up into several categories, including nondisposable razors, refill cartridges, disposable razors, shaving cream, and depilatories.
Volume Rate in the Market
Amount of money earned in the market
100.00% 90.00% 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00%
0.00%
2007
2008
2009
2010e
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2007
2008
2009
2010e
22 new stock-
keeping units has
emerged in 2008 and
2009. The whole
market is short of
these
products,
which decreases the
bargaining power.
Paramount has a lot of advantages in the competition. Paramount has occupied a great status and has become a respected brand in the industry. Goal: Improve the competitive advantage and strengthen the best place in market.
Volume Rate in the Market
Amount of money earned in the market
100.00% 90.00% 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00%
0.00%
2007
2008
2009
2010e
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2007
2008
2009
2010e
22 new stock-
keeping units has
emerged in 2008 and
2009. The whole
market is short of
these
products,
which decreases the
bargaining power.
Paramount has a lot of advantages in the competition. Paramount has occupied a great status and has become a respected brand in the industry. Goal: Improve the competitive advantage and strengthen the best place in market.
2011毕马威K-cup案例分析大赛作品
一、背景概述：(一) 行业背景：美国咖啡行业市场规模巨大。
每年的咖啡销售额达到150亿美元，其中通过商业贸易渠道的有93亿美元，通过消费者渠道的有57亿美元。
每年咖啡机的销售额达到7.2亿美元，通过消费者渠道的有4.5亿美元。
在包装咖啡市场方面，全国的包装咖啡有81.5%来自超市和食品杂货店，其余的有来自专业咖啡店，消费者俱乐部，折扣店和美食店等。
(二) 公司历史：1992年，Keurig 公司成立，创始人为Ian Greenwood 和Peter Dragone ；1994年，Food Fund 小规模投资Keurig ，Keurig 用资金来制造咖啡机模型，与绿 山成为合作伙伴。
1995年4月，MDT 和FOOD FUND 成为主要投资方，占45%的股份； 1995夏末，Greenwood 辞去CEO ，成为首席工程师，Dragone 接任CEO;1996初，MDT 和FOOD FUND 扩大资产份额至58%；Sweeney 任首席工程师，Greenwood 为研发员；1996年6月，辞退Greenwood ；1996年12月， MDT 和FOOD FUND 扩大份额至75%；1997年2月，Nicholas Lazaris 成为新CEO ；新的管理团队建立。
1998年，与包装线生产设备供应商MTS 和咖啡机供应商Vandelay 发生矛盾，生产线的开拓以及咖啡机的投入出现问题。
(三) 公司主要产品：K-cup ，咖啡机。
K-cup ：单杯咖啡包装杯子。
运用先进的包装技术，保持杯子内的咖啡粉的品质。
K-cup 具有抗氧化，防潮，方便冲泡，品种多样的特点。
咖啡机：与K-cup 配套，形成一个单杯咖啡冲泡系统。
咖啡机具有使用方便，准备时间短，冲泡时间短（30s ），低损耗，易清洁的特点。
二、 形势分析：（一）外部宏观环境分析：1. 咖啡行业呈现单杯咖啡消费，优质咖啡消费以及多品种咖啡消费的发展趋势。
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How to make the Clean Edge stand out in the competition and never effect the whole interests of Paramount?
A niche product position or a mainstream product position?
selling point).
Clean Edge
Question raising
Cleanof Paramount which is expected to be an innovation leader.
Clean Edge is faced with the fierce competition from other corporations.
Niche or Mainstream?
Both!
Contents
1
Background
2
Question Rising
3
Case Analysis
4
Alternative Plans
5
Plan Implementation
6
Forecast
Background
Paramount is a global consumer products giant whose corporate divisions included Health, Cleaning, Beauty and Grooming. Paramount entered the nondisposable razor market in 1962 and quickly became a respected brand in the industry.
The U.S. Razor market could be broken up into several categories, including nondisposable razors, refill cartridges, disposable razors,
Paramount Avail
Disposable razors make a large part of the market because of the low price and convenience. Besides, threatening from shaving cream and depilatories should be taken into consideration either.
Paramount
Paramount’s Products
Paramount Pro
Clean Edge: Vibrations stimulate hair follicles. A 25% increase in hair removal
versus others. A ultra-thin five-blade design and
HOW?
WHY?
Case analysis-Michael Porter's Five
Forces Analysis Radiance extended its
deodorant brand name, Naiv, which threatened CE to a large degree. Such threatening also came from other brands.
22 new stock-
keeping units has
emerged in 2008 and
2009. The whole
market is short of
these
products,
which decreases the
bargaining power.
Paramount has a lot of advantages in the competition. Paramount has occupied a great status and has become a respected brand in the industry. Goal: Improve the competitive advantage and strengthen the best place in market.
Different consumers have different views towards the product. With the plenty of promotions, consumers will pay a great attention on the products. At the same time, the high quality of CE will reduce the bargain of consumers.
one AAA battery provides motivation
Lager and heavier handle, better control, better balance.
Advanced blade design reduced irritation
Benefits to overall skin condition with skin tone and skin texture (A
Volume Rate in the Market
Amount of money earned in the market
100.00% 90.00% 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00%
0.00%
2007
2008
2009
2010e
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2007
2008
2009
2010e
foodstores drugstores mass merchandisers clubstores others
A niche product position or a mainstream product position?
selling point).
Clean Edge
Question raising
Cleanof Paramount which is expected to be an innovation leader.
Clean Edge is faced with the fierce competition from other corporations.
Niche or Mainstream?
Both!
Contents
1
Background
2
Question Rising
3
Case Analysis
4
Alternative Plans
5
Plan Implementation
6
Forecast
Background
Paramount is a global consumer products giant whose corporate divisions included Health, Cleaning, Beauty and Grooming. Paramount entered the nondisposable razor market in 1962 and quickly became a respected brand in the industry.
The U.S. Razor market could be broken up into several categories, including nondisposable razors, refill cartridges, disposable razors,
Paramount Avail
Disposable razors make a large part of the market because of the low price and convenience. Besides, threatening from shaving cream and depilatories should be taken into consideration either.
Paramount
Paramount’s Products
Paramount Pro
Clean Edge: Vibrations stimulate hair follicles. A 25% increase in hair removal
versus others. A ultra-thin five-blade design and
HOW?
WHY?
Case analysis-Michael Porter's Five
Forces Analysis Radiance extended its
deodorant brand name, Naiv, which threatened CE to a large degree. Such threatening also came from other brands.
22 new stock-
keeping units has
emerged in 2008 and
2009. The whole
market is short of
these
products,
which decreases the
bargaining power.
Paramount has a lot of advantages in the competition. Paramount has occupied a great status and has become a respected brand in the industry. Goal: Improve the competitive advantage and strengthen the best place in market.
Different consumers have different views towards the product. With the plenty of promotions, consumers will pay a great attention on the products. At the same time, the high quality of CE will reduce the bargain of consumers.
one AAA battery provides motivation
Lager and heavier handle, better control, better balance.
Advanced blade design reduced irritation
Benefits to overall skin condition with skin tone and skin texture (A
Volume Rate in the Market
Amount of money earned in the market
100.00% 90.00% 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00%
0.00%
2007
2008
2009
2010e
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2007
2008
2009
2010e
foodstores drugstores mass merchandisers clubstores others