作為a的組織 活動系統(tǒng)(1)ppt課件

1、The Organization as a System of ActivitiesChapter 2Learning Objective 1Understand how organizations define objectives and use these objectives to define operating priorities.The Nature of the Organizations ObjectivesStrategy is choosing target customers and deciding how to serve those customers.Stra

2、tegic choices are made within the context of the objectives that the organizations principals have set. Customers provide the organizations primary focus.The Nature of the Organizations ObjectivesWhat is a performance measurement system?It is a system of integrated measures developed by organization

3、s to assess the performance of the value chain.The Nature of the Organizations ObjectivesStakeholder GroupsOrganizationPartnersCustomersEmployeesOwners orPrincipalsGeneralCommunityStrategic Planning ElementsPool of PotentialCustomersTarget CustomersCustomersObjectivesOrganizationObjectivesProcess De

4、signand ObjectivesStrategic Planning ElementsProcess Designand ObjectivesPartnersEmployeesCommunityThe Three Levels of StrategyOrganizational LevelBusiness LevelOperational LevelLearning Objective 2Understand the insights gained when we think of the organization as a sequence of activities in a valu

5、e chain.The Organization as a Sequence of Activities or a Value ChainAdministrativeActivitiesProcessingActivitiesMakingMovingStoringInspecting Internal SupportPersonnelFinanceLegalAccountingResearchThe Organization as a Sequence of Activities or a Value Chain Production ActivitiesInputActivitiesProd

6、uct designProcess designPurchasingReceivingHiringTrainingProcessingActivitiesThe Organization as a Sequence of Activities or a Value ChainSales and Post-salesActivitiesOutputActivitiesProcessingActivitiesSellingShippingServiceThe Organization as a Sequence of Activities or a Value ChainIt is useful

7、to think of an organization as a sequence of activities whose output is a good or service.This sequence of activities is also known as a value chain.Each step in the chain should contribute more to the ultimate value of the product that its cost.The Organization as a Sequence of Activities or a Valu

8、e ChainHow are activities defined?An activity is a unit of work, or task, with a specific goal.Activities are important because they create costs.What are the four broad classes of activities in the value chain?The Organization as a Sequence of Activities or a Value ChainCustomer management activiti

9、esInnovation activitiesOperations activitiesService activitiesFocusing the Value ChainWhat the Customer WantsWhat the Customeris PromisedWhat the Customeris GivenServiceGapQualityGapLearning Objective 3Understand how performance measures help organization members manage the value chain.Organization

10、and Process ControlOrganization control is the activity of ensuring that the organization is on track toward achieving its objectives.What are the four components of organization control?Specifying objectivesCommunicating objectives to organization membersOrganization and Process ControlMonitoring p

11、erformance relating to objectivesActing on discrepancies between actual and target performanceReflecting the Customer PerspectiveThe firms performance measures should communicate and summarize the things that are critical to the organizations success in meeting the requirements of its target custome

12、rs.Organizations should systematically measure what their target customers want and value.Reflecting the Customer PerspectiveWhat are customer-validated performance measures?These are measures that reflect customer requirements and help employees manage the value chains processes and activities.Empl

13、oyees concentrate their attention on improving what matters to the customer.Using the Customers ValidationAn input is what the organization puts into a process.An output is a physical measure of activity.An outcome is what the customer values as the result of the activity.Using the Customers Validat

14、ionProcess are activitieswhich transform resources into outputsOutcomes are how thecustomer values the result of the activityInputs are resourcesused in activitiesOutputs are physicalmeasures of activityReflecting Comprehensive InformationAn effective program of performance measurement assesses all

15、facets of relevant performance.Relevant but unmeasured facets of performance must not be traded for performance on measured facets.Providing FeedbackAn effective performance measurement program will help the people who manage the value chain identify problems and suggest solutions.Performance Measur

16、es as Aids in Operations ControlControl may be exercised byEnsuring compliance with standard operating procedures (task control).Motivating people to be creative in meeting customer objectives (results control).Performance TargetsHow do organizations set process performance targets?Some are based on

17、 estimated potential.Some are based on improving performance.Some are based on what the “best in the class are doing.Choose targets that meet or exceed customer expectations.Performance TargetsBenchmarking is the process of studying and adapting the best practices of other organizations in order to

18、improve the firms own performance.Learning Objective 4Understand the process that organizations can use to reduce costs by focusing on activity performance.Cost as a Process Performance Measure There are three types of process performance measurescostqualityserviceHistorically, management accounting

19、 emphasized cost.Cost as a Process Performance Measure In the past, cost information supported a process called managing by the numbers.What are some problems with managing by the numbers?IneffectiveAssumes cost to be the only relevant measure of performanceDoes not recognize the reasons for costsCo

20、st as a Process Performance Measure What is life cycle costing?It is a systematic consideration of products costs during the products lifetime:Development costs and introduction costsProduction costsDistribution costsAfter-sales and take-back costsProduct abandonment costsUnderstanding the Causes of CostsImproving cost performance requires