管理会计案例分析

Current Situation: Macro Environmet
Facets of Sustainable Trading
Paying a fair price to suppliers Sourcing products from suppliers which are also trying to be responsible and sustainable in the ways in which they operate Inspecting the working conditions at supplier sites and taking action where they do not meet company standards Selection and assistance to Papy’s supply chain companies to enhance their sustainable trading credentials Reviving local rural life with the opening convenience stores in small communities. of
Current Situation: Strength
Internal Process Supply Chain Managemet Human Resources
IT Investment
Current Situation: Strength
A new board position
Learning Innovation
the political and legal risk
Learn the policies ，laws and regulations
Issue Prioritization : AW acquisition
Payment type
Too heavy debt burden Cash & bond The short time benefit
Customers & Suppliers
Power
Keep Satisfied Institutional Investors
Papy’s Stakeholder Matrix
Issue Prioritization : AW acquisition
The growth potential in Europe is limited Analysis of Papy The fastest growing China market
Weaknesses
Changes in Board
Lack of Internet Shopping
Current Situation: Stakeholders
Level of Interest
Employees Keep Informed Less Efforts Community Key Areas
How to include the health chain
Barrier for trade entering Lack customer loyalty
Organic growth
High cost of recuritment & training Lack sectoral experiences & relationship
Current Situation: Macro Environmet
Facets of Sustainable Trading
Reductions in energy consumption Reduction in carbon emissions Use of alternative sources of power Reduction in waste and improved levels of recycling Reduction in the volume of free plastic carrier bags given to customers Being a responsible employer and improving the wellbeing of employees Providing training to employees to enhance their career development
A credit to customers’s loyalty cards
Reaction to sustainable trading
Training its employees
Current Situation: Weakness
High Carbon Emissions
Unstructured Solution
Issue Prioritization : others
others
Franchisee & direct sale Foster the customer loyalty, free delivery. Internet shopping. Listed in Hong Kong A creative department.
Current Situation: Strength
Financial Status
Market Status
Papy
Internal Process
Learning and Innovation
Current Situation: Strength
Financial Status
Margin The average sales revenue per customer per visit was €121.10 which is a small increase Its operating profit was €658 million, a margin of 5.1%, up from 4.9% in the last year
Papy Supermarket
Using BCG, Papy supermarket in Europe is cash cow with low market growth rate. Customer focus on the goods quality. High debt burden low the corporate value. The loss of customers.
Current Situation: Industry
Competitive Rivalry
Large international companies Large supermarket& convenience stores
Highly competitive Compete on price Some innovation
Current Situation: Overview
• Macro Environment (Sustainable Trading) • Industry Environment (Five Forces)
• Strengths • Weaknesses
Papy Supermarkets
Current Situation: Macro Environmet
Current Situation: Industry
Competitive Rivalry
Theats of New Entry
Industry Analysis: Porter’s Five Forces
Supplier Power
Theats of Substitution
Customer Power
Revenue/ Visit
A gross profit of €2,608 million (20.2%)
Profits& EPS
EPS was €4.544 with increase of n: Strength
Market Status
Market Expandation Competitive Price Nutrition and Healthy Eating Customer Loyalty
Make money from cash cow Acquisition Pay stock & convertible bond
So ,select the second way to include the health chain
Issue Prioritization : expand & renovate
React slowly to sustainable trading No clear strategy on sustainable trading Reaction
Market Portfolio
Pattern of Competition
Current Situation: Industry
Sustainable Trading
A trading system that does not harm the environment or deteriorate social conditions while promoting economical growth. Reduction in carbon emissions. Carbon Credits.
Cash flow Stock & convertible bond Strategic Alliances Stock price For the long time consideration, stock & convertible bond is better for AW acquisiton.
The mature selling network The existing intangible assets The stable raw material supply Advantage of acquisition The formed management control system The formed human resources The mature client network
Issue Prioritization : AW acquisition
disadvantage of acquisition
the loss profitbblity
Powerful leadership
the inconsistency of corporate style
seek common ground
Issue Prioritization : the health chain
Whether to include the health chain Sustainable trading
BCG It is necessary to include the health chain
Issue Prioritization : the health chain
Formed in the early 1950’s in a European country and was initially a family-run business. Listed in home country and operating in 8 European countries. No Internet shopping at present. Recent boardroom changes.
Case Study ——Papy Supermarkets
Content
Background Information
Analysis of Current Situation
Issue Prioritization
Conclusion
Background Information
Papy Supermarket
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