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1、會(huì)計(jì)學(xué)1 模板麥肯錫模板麥肯錫 2 TextText TextText TextText TextText Text Text * 資料來(lái)源: Unit of measure 第1頁(yè)/共133頁(yè) 3 * 資料來(lái)源: Unit of measure 第2頁(yè)/共133頁(yè) 4 PlacePriceProductPackagePositioning promotion Product offering * 資料來(lái)源: Unit of measure 第3頁(yè)/共133頁(yè) 5 StrategySkills SystemsStaff Shared values Structure Style * 資料來(lái)源:

2、 Unit of measure 第4頁(yè)/共133頁(yè) 6 * 資料來(lái)源: Unit of measure 第5頁(yè)/共133頁(yè) 7 * 資料來(lái)源: Unit of measure 第6頁(yè)/共133頁(yè) 8 * Footnote Source: * 資料來(lái)源: Unit of measure 第7頁(yè)/共133頁(yè) 9 Text TextText Text * 資料來(lái)源: Unit of measure 第8頁(yè)/共133頁(yè) 10 New entrant Suppliers Industry competitors Buyers Substitutes * 資料來(lái)源: Unit of measure 第9

3、頁(yè)/共133頁(yè) 11 Text Text Text Text Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第10頁(yè)/共133頁(yè) 12 Text Text Text Text * 資料來(lái)源: Unit of measure 第11頁(yè)/共133頁(yè) 13 Text Text Text * 資料來(lái)源: Unit of measure 第12頁(yè)/共133頁(yè) 14 Text Text Text Text * 資料來(lái)源: Unit of measure 第13頁(yè)/共133頁(yè) 15 Text Text Text * 資料來(lái)源: Unit of m

4、easure 第14頁(yè)/共133頁(yè) 16 Text Text Text * 資料來(lái)源: Unit of measure 第15頁(yè)/共133頁(yè) 17 TextText TextText * 資料來(lái)源: Unit of measure 第16頁(yè)/共133頁(yè) 18 Text Text Text * 資料來(lái)源: Unit of measure 第17頁(yè)/共133頁(yè) 19 TextText * 資料來(lái)源: Unit of measure 第18頁(yè)/共133頁(yè) 20 Text Text Text Text * 資料來(lái)源: Unit of measure 第19頁(yè)/共133頁(yè) 21 Text TextTex

5、tText * 資料來(lái)源: Unit of measure 第20頁(yè)/共133頁(yè) 22 Text Text Text * 資料來(lái)源: Unit of measure 第21頁(yè)/共133頁(yè) 23 TextText * 資料來(lái)源: Unit of measure 第22頁(yè)/共133頁(yè) 24 PlanImplementSupport * 資料來(lái)源: Unit of measure 第23頁(yè)/共133頁(yè) 25 Text Text Text * 資料來(lái)源: Unit of measure 第24頁(yè)/共133頁(yè) 26 Text Text * 資料來(lái)源: Unit of measure 第25頁(yè)/共133頁(yè)

6、 27 Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第26頁(yè)/共133頁(yè) 28 * 資料來(lái)源: Unit of measure 第27頁(yè)/共133頁(yè) 29 Spiral Brakes Tube in tube * 資料來(lái)源: Unit of measure 第28頁(yè)/共133頁(yè) 30 TextText TextText * 資料來(lái)源: Unit of measure 第29頁(yè)/共133頁(yè) 31 Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第30頁(yè)/共133頁(yè) 32 *

7、 資料來(lái)源: Unit of measure 第31頁(yè)/共133頁(yè) 33 Text Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第32頁(yè)/共133頁(yè) 34 Text * 資料來(lái)源: Unit of measure 第33頁(yè)/共133頁(yè) 35 Text Text * 資料來(lái)源: Unit of measure 第34頁(yè)/共133頁(yè) 36 Text Text Text * 資料來(lái)源: Unit of measure 第35頁(yè)/共133頁(yè) 37 Text Text Text Text * 資料來(lái)源: Unit of measure 第3

8、6頁(yè)/共133頁(yè) 38 TextText HeaderHeader Text * 資料來(lái)源: Unit of measure 第37頁(yè)/共133頁(yè) 39 TextText HeaderHeader Text Header Text * 資料來(lái)源: Unit of measure 第38頁(yè)/共133頁(yè) 40 Text HeaderHeader Text HeaderHeader TextText * 資料來(lái)源: Unit of measure 第39頁(yè)/共133頁(yè) 41 Text HeaderHeader Text HeaderHeaderHeader TextTextText * 資料來(lái)源:

9、Unit of measure 第40頁(yè)/共133頁(yè) 42 TextText HeaderHeader Text HeaderHeaderHeader TextTextText * 資料來(lái)源: Unit of measure 第41頁(yè)/共133頁(yè) 43 TextText HeaderHeaderHeaderHeaderHeader TextTextText Header Text * 資料來(lái)源: Unit of measure 第42頁(yè)/共133頁(yè) 44 Text Text Text Text * 資料來(lái)源: Unit of measure 第43頁(yè)/共133頁(yè) 45 TextText Tex

10、tText * 資料來(lái)源: Unit of measure 第44頁(yè)/共133頁(yè) 46 TextText TextText * 資料來(lái)源: Unit of measure 第45頁(yè)/共133頁(yè) 47 Text Text Text * 資料來(lái)源: Unit of measure 第46頁(yè)/共133頁(yè) 48 TextText * 資料來(lái)源: Unit of measure 第47頁(yè)/共133頁(yè) 49 Text Text Text * 資料來(lái)源: Unit of measure 第48頁(yè)/共133頁(yè) 50 Text Text Text Text * 資料來(lái)源: Unit of measure 第49

11、頁(yè)/共133頁(yè) 51 Text Text Text Text Text * 資料來(lái)源: Unit of measure 第50頁(yè)/共133頁(yè) 52 Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第51頁(yè)/共133頁(yè) 53 Text Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第52頁(yè)/共133頁(yè) 54 Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第53頁(yè)/共133頁(yè) 55 Text Text Text Te

12、xt Text * 資料來(lái)源: Unit of measure 第54頁(yè)/共133頁(yè) 56 Text Text Text Text Text * 資料來(lái)源: Unit of measure 第55頁(yè)/共133頁(yè) 57 Text Text * 資料來(lái)源: Unit of measure 第56頁(yè)/共133頁(yè) 58 Text Text Text TextTextText TextText * 資料來(lái)源: Unit of measure 第57頁(yè)/共133頁(yè) 59 Text TextText Text * 資料來(lái)源: Unit of measure 第58頁(yè)/共133頁(yè) 60 Text Text T

13、ext * 資料來(lái)源: Unit of measure 第59頁(yè)/共133頁(yè) 61 Text Text Text Text * 資料來(lái)源: Unit of measure 第60頁(yè)/共133頁(yè) 62 Text Text Text * 資料來(lái)源: Unit of measure 第61頁(yè)/共133頁(yè) 63 Text Text Text * 資料來(lái)源: Unit of measure 第62頁(yè)/共133頁(yè) 64 TextTextTextText * 資料來(lái)源: Unit of measure 第63頁(yè)/共133頁(yè) 65 Text Text Text * 資料來(lái)源: Unit of measure

14、第64頁(yè)/共133頁(yè) 66 Text Text Text * 資料來(lái)源: Unit of measure 第65頁(yè)/共133頁(yè) 67 Text Text Text Text * 資料來(lái)源: Unit of measure 第66頁(yè)/共133頁(yè) 68 TextText * 資料來(lái)源: Unit of measure 第67頁(yè)/共133頁(yè) 69 Text Text Text Text * 資料來(lái)源: Unit of measure 第68頁(yè)/共133頁(yè) 70 Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第69頁(yè)/共133頁(yè) 71 Te

15、xt TextTextText * 資料來(lái)源: Unit of measure 第70頁(yè)/共133頁(yè) 72 Text Text Text * 資料來(lái)源: Unit of measure 第71頁(yè)/共133頁(yè) 73 TextText * 資料來(lái)源: Unit of measure 第72頁(yè)/共133頁(yè) 74 Text Text Text * 資料來(lái)源: Unit of measure 第73頁(yè)/共133頁(yè) 75 Text Text Text Text Text * 資料來(lái)源: Unit of measure 第74頁(yè)/共133頁(yè) 76 Text Text Text Text * 資料來(lái)源: Un

16、it of measure 第75頁(yè)/共133頁(yè) 77 Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第76頁(yè)/共133頁(yè) 78 Text TextTextText Text * 資料來(lái)源: Unit of measure 第77頁(yè)/共133頁(yè) 79 TextText * 資料來(lái)源: Unit of measure 第78頁(yè)/共133頁(yè) 80 Text Text * 資料來(lái)源: Unit of measure 第79頁(yè)/共133頁(yè) 81 TextText TextText * 資料來(lái)源: Unit of measure 第80頁(yè)/共

17、133頁(yè) 82 New entrant Suppliers Industry competitors Buyers Substitutes * 資料來(lái)源: Unit of measure 第81頁(yè)/共133頁(yè) 83 Text Text Text * 資料來(lái)源: Unit of measure 第82頁(yè)/共133頁(yè) 84 Text Text Text Text * 資料來(lái)源: Unit of measure 第83頁(yè)/共133頁(yè) 85 Text * 資料來(lái)源: Unit of measure 第84頁(yè)/共133頁(yè) 86 Text Text * 資料來(lái)源: Unit of measure 第85頁(yè)

18、/共133頁(yè) 87 TextText * 資料來(lái)源: Unit of measure 第86頁(yè)/共133頁(yè) 88 Text Text * 資料來(lái)源: Unit of measure 第87頁(yè)/共133頁(yè) 89 Customer Clients Distributors Competitors Suppliers * 資料來(lái)源: Unit of measure 第88頁(yè)/共133頁(yè) 90 Skills Shared values Strategy Staff Structure Systems Style A coherent set of actions aimed at gaining a

19、sustainable advantage over competition The organization chart and accompanying baggage that show who reports to whom and how tasks are both divided up and integrated The people in the organization, considered in terms of corporate demographics, not individual personalities The way managers collectiv

20、ely behave with respect to use of time, attention and symbolic actions The processes and procedures through which things get done from day-to-day Those ideas of what is right and desirable (in corporate and/or individual behavior) which are typical of the organization and common to most of its membe

21、rs Capabilities possessed by the organization as a whole as distinct from the individuals. Some companies perform extraordinary feats with ordinary people * 資料來(lái)源: Unit of measure 第89頁(yè)/共133頁(yè) 91 The way managers collectively behave with respect to use of time, attention, and symbolic actions The peopl

22、e in the organization, considered in terms of corporate demographics, not individual personalities The organization chart and accompanying baggage that show who reports to whom and how tasks are both divided up and integrated Those ideas of what is right and desirable (in corporate and/or individual

23、 behavior) which are typical of the organization and common to most of its members The processes and procedures through which things get done from day to day A coherent set of actions aimed at gaining a sustainable advantage over competition Capabilities possessed by the organization as a whole as d

24、istinct from the individuals. Some companies perform extraordinary feats with ordinary people Staff SystemsStyle Shared Values Structure SkillsStrategy * 資料來(lái)源: Unit of measure 第90頁(yè)/共133頁(yè) 92 Competitive position LowMediumHigh Product/market attractiveness LowMediumHigh * 資料來(lái)源: Unit of measure 第91頁(yè)/共1

25、33頁(yè) 93 Change vision Chief Executive Leadership groups Down the line External constitution Commitment ConvictionCourage Capability Individual activityEnabling devices * 資料來(lái)源: Unit of measure 第92頁(yè)/共133頁(yè) 94 Delta P Vision and Leadership Organizational Infrastructure Performance Measurement People Deve

26、lopment Communications Problem Solving Process Client managers (particularly middle management) have skill to lead program implementation Change in actual behavior Action plans sufficient to achieve goals Agreement on objectives by line management Management of high- involvement process Implementati

27、on or near implementation of required structure and systems Flow of 2-way communications Peoples understanding, belief and contribution to act on vision and action plans Accurate measurement of action and results Clear accountabilities Early wins Visible demonstration of new vision and values by cli

28、ent leadership * 資料來(lái)源: Unit of measure 第93頁(yè)/共133頁(yè) 95 Natural owner Relative ability to extract value Low Medium Value-creation potential in business unit High Corporate center skills Business unit linkages Taxation/ valuation differences Industry attractiveness Competitive position Restructuring/rat

29、ionalization opportunities “One of the pack” Retain and give top priority Retain and give priority Retain and manage for code or liquidate Probably divest DivestDivest or liquidate * 資料來(lái)源: Unit of measure 第94頁(yè)/共133頁(yè) 96 Business Strategy Manufacturing Strategy Configuration Systems Research Focus Lab

30、or Policy Product Design Make vs. Buy Organization Process Design * 資料來(lái)源: Unit of measure 第95頁(yè)/共133頁(yè) 97 Restructuring framework 1 5 4 3 2 * 資料來(lái)源: Unit of measure 第96頁(yè)/共133頁(yè) 98 Benefit Price Competitive disadvantage Competitive advantage * 資料來(lái)源: Unit of measure 第97頁(yè)/共133頁(yè) 99 Appraise performance and

31、prospects Develop strategy Redesign pivotal jobs Design the skill building process Assess change readiness Top down action programs Bottom up action programs 1 2 4 5 6 7 8 3 * 資料來(lái)源: Unit of measure 第98頁(yè)/共133頁(yè) 100 3. Create and pursue a unique advantage 2. Resegment the market to create a niche 4. Ex

32、ploit unique advantage industrywide 1. Do more and better of the same When to compete * 資料來(lái)源: Unit of measure 第99頁(yè)/共133頁(yè) 101 Stage 1 Stage 2 Stage 3 Stage 4 Value system Strategic manage- ment Externally orientated planningForecast based planning Budget planning Meet budget and schedulePredict the f

33、utureThink strategicallyCreate the future * 資料來(lái)源: Unit of measure 第100頁(yè)/共133頁(yè) 102 Selling margin Contribution Sales Selling rate Sales Available selling time Effectiveness Contribution Available selling time Productivity Contribution Total selling costs Efficiency Available selling time Total sellin

34、g costs Utilization Available selling time Total sales time Support intensity Support costs Total selling costs Support leverage Total sales time Support costs * 資料來(lái)源: Unit of measure 第101頁(yè)/共133頁(yè) 103 Maximize shareholder value Grow through cultural initiative Redeploy assets Improve core business pe

35、rformance Grow through acquisition and/or merger Adopt sound financing approach * 資料來(lái)源: Unit of measure 第102頁(yè)/共133頁(yè) 104 Real Perceived Clients relative ability to extract value Corporate center skills Linkages between business units Financial ownership fit Industry restructure Internal controller Sh

36、ared resources Transfer of capability Vertical integration Differences in tax position Existence of non-cases objectives Inefficiencies in financial markets Difference in valuation technique * 資料來(lái)源: Unit of measure 第103頁(yè)/共133頁(yè) 105 Header Text * 資料來(lái)源: Unit of measure 第104頁(yè)/共133頁(yè) 106 Header Text # # *

37、 資料來(lái)源: Unit of measure 第105頁(yè)/共133頁(yè) 107 Text Text Text Text * 資料來(lái)源: Unit of measure 第106頁(yè)/共133頁(yè) 108 Text TextTextTextText Process objectives Text Sub-objectives * 資料來(lái)源: Unit of measure 第107頁(yè)/共133頁(yè) 109 Text Text TextTextTextTextText * 資料來(lái)源: Unit of measure 第108頁(yè)/共133頁(yè) 110 TextText TextText TextText Te

38、xt TextText Text * 資料來(lái)源: Unit of measure 第109頁(yè)/共133頁(yè) 111 TextText Text Text Text Text TextText TextText * 資料來(lái)源: Unit of measure 第110頁(yè)/共133頁(yè) 112 TextText TextText Text Text Text TextText Text TextText * 資料來(lái)源: Unit of measure 第111頁(yè)/共133頁(yè) 113 Text Text Text Text Text Text * 資料來(lái)源: Unit of measure 第112頁(yè)/

39、共133頁(yè) 114 TextTextText TextTextText TextTextText TextTextText Text TextTextText Text * 資料來(lái)源: Unit of measure 第113頁(yè)/共133頁(yè) 115 TextTextText TextTextText TextTextText TextTextText Text Text Text Text TextTextText Text * 資料來(lái)源: Unit of measure 第114頁(yè)/共133頁(yè) 116 Text Text * 資料來(lái)源: Unit of measure 第115頁(yè)/共133頁(yè)

40、 117 Text Text Text * 資料來(lái)源: Unit of measure 第116頁(yè)/共133頁(yè) 118 TextText * 資料來(lái)源: Unit of measure 第117頁(yè)/共133頁(yè) 119 0 50 100 150 200 250 300 350 199619971998199920002001 Label 1 Label 2 Label 3 * 資料來(lái)源: Unit of measure 第118頁(yè)/共133頁(yè) 120 50 40 30 20 10 Label 1 Label 2 Label 3 Label 4 Label 5 * 資料來(lái)源: Unit of me

41、asure 第119頁(yè)/共133頁(yè) 121 50 40 30 20 10 50 40 30 20 10 Label 1 Label 2 Label 3 Label 4 Label 5 Label 1 Label 2 Label 3 Label 4 Label 5 Title Unit of measure Title Unit of measure * 資料來(lái)源: Unit of measure 第120頁(yè)/共133頁(yè) 122 40 30 20 10 5 50 40 30 25 15 55 50 45 30 25 Label 1 Label 2 Label 3 Label 4 Label 5

42、* 資料來(lái)源: Unit of measure 第121頁(yè)/共133頁(yè) 123 50 40 30 20 10 23 25 45 65 96 43 23 23 23 23 Label 1 Label 2 Label 3 Label 4 Label 5 000 000 000 000 000 Series SeriesSeries * 資料來(lái)源: Unit of measure 第122頁(yè)/共133頁(yè) 124 50 40 30 20 45 50 60 70 80 90 10 20 30 40 50 Label 1 Label 2 Label 3 Label 4 Label 5 000 000 000 000 000

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