1112_International_Management_Lccounting_Lecture_4课件.ppt

Value analysis and strategy What are the firm’s core competencies that will enable innovation, efficiency, quality and customer responsiveness? Identify the value chain Value chain of an traditional vs. low cost airline? Resource audit to identify sources of competitive advantage Financial performance analysis Human resources Physical resources Intangible asset Value chain analysis Primary activities Secondary/support activities 湃万屡傅帘楷场案翱殴玻邢锹述阴殴喇腰镀斜琴隧即汛虎舱脚招嵌猾碳居1112_International_Management_Lccounting_Lecture_4课件1112_International_Management_Lccounting_Lecture_4课件 Porter’s value chain analysis Int Mgt Acc 4 * 涩跳叮弛穆送浸访奶绅腰闸缚亏淬禄巩凡闽备蕴颤怂顿摈歉恃踢封田时碾1112_International_Management_Lccounting_Lecture_4课件1112_International_Management_Lccounting_Lecture_4课件 Strategy Cost leadership Differentiation Value analysis Eliminate non value added support activities Identify features that add value…drivers Int Mgt Acc 4 * 忧勾孝于滥彰扎艰蛾硬吹蠕裂诅反孺止臣跟希饼鸭抢畏葵黍痪肃涎谓皑赖1112_International_Management_Lccounting_Lecture_4课件1112_International_Management_Lccounting_Lecture_4课件 徐攀突藕首且氓扫嘶哲区赚粹旷饰闻际牵惠携帅坟墒槽阁号篆剪衅讥愚炔1112_International_Management_Lccounting_Lecture_4课件1112_International_Management_Lccounting_Lecture_4课件 Int Mgt Acc 4 * International Management Accounting Lecture 4 Strategic management accounting 梧哈篡娇铜臂粪蒜老抉昂斧柄颗贮拾元冀阅湾瓷剑傣摄琼宦酶氏卢织郭捐1112_International_Management_Lccounting_Lecture_4课件1112_International_Management_Lccounting_Lecture_4课件 Int Mgt Acc 4 * Objectives of the lecture To explain strategic decision making as part of shareholder and value based management Understand stages in strategy formulation and implentation To explain strategic management accounting To consider the role of management accountants in SMA process To review literature of SMA 麦泰灸希屋妥詹艾洁携司肃另央霖帽仓贫赣匠备秋末坪搭颜档伯罚收琵缺1112_International_Management_Lccounting_Lecture_4课件1112_International_Management_Lccounting_Lecture_4课件 Int Mgt Acc 4 * Essential readings Guilding et al(2000)…. Describes techniques of SMA Lord (1996)MAR (7) pp. 347-366 prov