2010年10月16日 星期六
策略績效管理
What you measure is what you get, what you get is not what you want....Robert Kaplan and David Norton: the balanced scorecard.
代表管理最重要的字--勁!
史記：或言禹會諸侯江南，計功而崩，因葬焉，命曰會稽。會稽者，會計也。"
越絕書：禹始也，憂民救水，到大越，上茅山，大會計，爵有德，封有功，更名茅山曰會稽。
會稽山
朱鎔基--誠信為本，操守為重，堅持准則，不作假帳。在三個國家會計學院說的...但是可能對象說錯，應該對領導階層的說，而非會計人員。
會計原本應該是領袖之學，而非Staff之學。
王霸與漢光武帝的故事，過河是否冰堅可渡。
需注意：不成功的交易，是不會被記錄的，這是系統誤差的問題。王霸的事件會被記錄下來的原因，基本上應該是幸運與他的成功。
劉秀"笑曰：候吏果妄語也。"，其主要安撫人心。但是過河，還是王霸在統籌管理..
Thinking the discipline 表現在 writing 上....
A secret handshake is a distinct form of handshake or greeting which conveys membership in or loyalty to a club, clique or subculture. The typical secret handshake involves placing one's fingers or thumbs in a particular position, one that will be recognized by fellow members while seeming to be a normal handshake to non-members. This type of shibboleth is most frequently associated in the popular consciousness with college fraternities, fraternal orders and secret societies.
Focus of this Class..
Design of management control and performance meansurement system with strategic perspectives
Key component..
a. Intergreating theory of HRM(Human Resource management), economic theory of incentive , job design, etc.
b. Relations to organizational strategy and structure
c. Focus on measures and reporting syetem design for performance evaluation
衡量的公平與適當性是很重要的關鍵
d. Relation to emerging business.
新的技術出來，要怎麼作這些事業...
The Goals:
Understand:
a. Why and how a specific system is designed for Performance management--Theory
b. How do we link a set of measures and report to specific strategic goals and objectives of an organization --Design
c. Implementatoin-- The information/Process needed for the development of the balance evaluation system
Design of Performance Measure
Why performance management?
a. Enhance process and organizational LEARNING
b. Commmunication and FEEDBACK
c. EVALUATING the effectiveness of the control system.
This class will address issues such as..
a. Performance meansurment as an integral part os management control.
Knowing various measures (e.g. BSC) is not sufficient
b. Strategic implications of PM
Congruence among
....
piecemeal..只想自己的部分(而非系統的衡量)
Key components of performance measurement and incentive design
a. Recruitment
b. Selection
c. Measurment
d. Reward/Compasation.
FIT
Michael Porter...What is strategy?
代表管理最重要的字--勁!
史記：或言禹會諸侯江南，計功而崩，因葬焉，命曰會稽。會稽者，會計也。"
越絕書：禹始也，憂民救水，到大越，上茅山，大會計，爵有德，封有功，更名茅山曰會稽。
會稽山
朱鎔基--誠信為本，操守為重，堅持准則，不作假帳。在三個國家會計學院說的...但是可能對象說錯，應該對領導階層的說，而非會計人員。
會計原本應該是領袖之學，而非Staff之學。
王霸與漢光武帝的故事，過河是否冰堅可渡。
需注意：不成功的交易，是不會被記錄的，這是系統誤差的問題。王霸的事件會被記錄下來的原因，基本上應該是幸運與他的成功。
劉秀"笑曰：候吏果妄語也。"，其主要安撫人心。但是過河，還是王霸在統籌管理..
Thinking the discipline 表現在 writing 上....
A secret handshake is a distinct form of handshake or greeting which conveys membership in or loyalty to a club, clique or subculture. The typical secret handshake involves placing one's fingers or thumbs in a particular position, one that will be recognized by fellow members while seeming to be a normal handshake to non-members. This type of shibboleth is most frequently associated in the popular consciousness with college fraternities, fraternal orders and secret societies.
Focus of this Class..
Design of management control and performance meansurement system with strategic perspectives
Key component..
a. Intergreating theory of HRM(Human Resource management), economic theory of incentive , job design, etc.
b. Relations to organizational strategy and structure
c. Focus on measures and reporting syetem design for performance evaluation
衡量的公平與適當性是很重要的關鍵
d. Relation to emerging business.
新的技術出來，要怎麼作這些事業...
The Goals:
Understand:
a. Why and how a specific system is designed for Performance management--Theory
b. How do we link a set of measures and report to specific strategic goals and objectives of an organization --Design
c. Implementatoin-- The information/Process needed for the development of the balance evaluation system
Design of Performance Measure
Why performance management?
a. Enhance process and organizational LEARNING
b. Commmunication and FEEDBACK
c. EVALUATING the effectiveness of the control system.
This class will address issues such as..
a. Performance meansurment as an integral part os management control.
Knowing various measures (e.g. BSC) is not sufficient
b. Strategic implications of PM
Congruence among
....
piecemeal..只想自己的部分(而非系統的衡量)
Key components of performance measurement and incentive design
a. Recruitment
b. Selection
c. Measurment
d. Reward/Compasation.
FIT
Michael Porter...What is strategy?
2010年10月13日 星期三
價值創新與經營模式
Revenue =PXQtyXQuality
不同的Qty, 規模很大，就給他很好的benefit.
台灣缺乏規模的benefit.
如果沒有規模的benefit, 就沒有太好的競爭力。
對於公司經營的Contribution, 要有效率的觀念。
六月在上海，IBM推銷SMART CITY....
在經濟學上，perfect competition...就是價格競爭。
IBM=Information Brings Money.
如果沒有LEADING的brand, 這世界上看不到你。
Value Chain的process裡，從研發(RD)->製造(MFG)->品牌(sales, marketing, branding)
台灣太過focus 製造。
Innovation是概念?還是方法?當然是方法(Methodology)。
產品的presentaiton, 跟場景的presentaiton..台灣是很差的，包括色調、陳列...
個案討論...SWISS SWATCH瑞士鐘錶業的重生
1980's 瑞士鐘錶工業..
1.Asian Competitors,
Low price- HK -- 石英電子錶(quartz)--eat upper market product--craft(工藝的)--缺乏supportive industry(EE)
Mid price- JP
High end - SW...
這會出現什麼問題? 在production cost上，會有facility的utilization上的問題。
2.產業的結構..(Industry Structure)
- a few highend products
- 一些小型零件的 parts suppliers
兩個集團(ASUAG, SSIH)=> Banks
Strength of SWISS(SW): Quality, Brand, Technology, RD funding,
Product Cost..
-DM(Direct manufacturing cost)
-DL(Direct Labor cost): high
-OH(Overhead)-> Automatic equirmemnt->降低DL
Strategy...
a. 用技術降低成本--> production Skill (手錶內部標準化，手錶外面差異化)
b. 垂直整合--supply chain under SW control--organizational skill
c. Distribution system
d. Compete in all segments
Sicence-->Technology-->Products-->Company-->Idustry-->Economy-->GDP
在這麼長的過程中，創造Value..很不容易。
要把策略跟反映在財務報表上的數字關連起來...
大國靠規模，小國靠靈活。
Quest for resilience....
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