四大会计师事务所经典案例题A.pdfVIP

一. Ourdoor sport 全球扩张 Page 1 ：某公司1973 年成立，专注于运动服饰、配件诸如滑板等。以过硬的质量，合理的价格赢得 良好的声誉。2000 年开始大肆扩张，市场遍及欧洲、美洲和亚洲，销售额一路飙升。其创始人是个 运动爱好者，热情果断并且有冒险精神，引领公司大幅扩张，并且从 2003 年（大约，记不清了）开 始收购很多其他品牌。 Page 2~3 ： 按时间顺序罗列了该公司收购的各种品牌，以及对应的信息，比如定位、营业额、公众 形象等，有十多家吧，有表现好的，也有表现不好的。LZ 就记得一个Tiger Rose,高端奢侈风的泳衣 品牌，主打女性市场== Page 4:该公司在2011 年以前的营业额利润都是一路飙升，到2011 年却下降了70% 。股东投资者认 为，是CEO 过于主观和冲动的决定，盲目扩张，导致原有顾客对新增品牌不信任而流失。然后CEO 在2012 年下台。有其他集团提出收购该公司，未果，因为最大的股东即创办人拒绝。新任CEO 决定 采取一系列重组措施，关掉很多连锁店，大幅裁员，纯化品牌。并改善供应链和增强电子商务方面的 投入。 Page5: 第一张表是公司2011 年和2010 年在欧洲、美洲、亚洲三大市场的营业额、毛利和净利润表。 下降趋势。第二张不怎么懂，好像是在澳大利亚证券交易所的表现，波动 Good morning, the topic of my presentation is about the “ 问题”. There are three parts of my presentation. The first part is a brief introduction of the company background. The second part is an analysis of 问题. Finally, I would make a brief conclusion. Firstly, Let’s have a look at the company background. Billabong is an outdoor sport company established in 1973. It has great reputation because of the good quality and reasonable price./ However, from 2000, it began to expand greatly to international market, including Europe, America and Asia. Then, it starts to takeover other brands such as Tiger Rose, etc. from 2003. Such blind expansion leads to the significant decrease of profits, which decreased 70% in 2011./Shareholders attributed this to the wrong decision made by CEO, thus ,the CEO resigned in 2012. At the meantime, other company wants to takeover Billabong, but the company founder refused./ In this situation, the new CEO decides to reorganize the company, including closing some shops, cutting the employees, improving the investment in the supply chain and e-commence and so on. Having knowledge of the background, now move on to the second part. 问题. 1、SWOT 分析，并就目前形势提出建议； （1）SWOT 分析 S：1.经过数十年的发展，公司在全世界范围内品牌认知度高，品牌价值高。 2.销售管理系统完善（从case 中找数据）