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P3知識點:戰略模型- VALUE CHAIN

來源: 正保會計網校 編輯: 2016/10/26 17:04:38  字體:

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Porter's Value Chain模型相比PEST更加具有靈活性.

這個戰略模型能幫助我們有效地分解商業周期到可以對于企業商品或服務增值的戰略活動中。通過一系列分析,公司可以定義哪兒的成本太高、哪兒更有效同時從競爭者中了解到我方的差異。在商業信息的管理下,公司也能根據信息系統的反饋做出具有競爭優勢的決策。

以下我們通過一個例子來學習:

Example - Handling physical goods

Inbound logistics may be met by automated warehouse procedures for manufacturing, or by a dedicated transport fleet for shipping stock into branch stores.

Operations would be controlled by a manufacturing system, such as a production scheduling system, or by a stacking and selling process in a retail business

Outward logistics could be handled by a delivery fleet, a transport scheduling system or a collection point.

Although Porter defined the Value Chain as pertaining to both products and services, most textbooks simply describe the physical aspects, as reflected in the descriptions above. The terms 'Inbound logistics' and 'Outbound logistics' give emphasis to the idea of physical movement. Services, however, are less tangible, so we need to examine whether the Value Chain model can still be applied. Service sectors include financial services, travel and tourism, marketing, and advertising.

Any service must have identifiable inputs and outputs. Inbound and outbound logistics refer to the input and output to and from the process part of the system. Our other primary activities of marketing, sales and service also feed into the process, but not in the same manner, hence their separate boxes on the process model.

Considered in this way, we can reconsider our view of the Value Chain as only appraising the cost of handling physical goods. So what can we see from this view? Here's an example of a training company that specialises in providing online learning rather than traditional classroom instruction. The source for this is a study undertaken by Woudstra and Powell in 1989.

Rather than talk in terms of logistics, we need to consider what represents the inputs to, and outputs from, the process. One way to approach this is to list some of what we (ie the business) consider to be the core activities, and see how they map onto the process model.

Once the activities have been identified and the model populated, the business can analyse the costs of each element, as in the traditional model.

This example shows how a company selling a largely intangible service still has to control its value chain in order to manipulate its costs to maximum effect. In the current economy, where service industries generate as much money as manufacturing, it is important to be able to recognise the primary activities in these sectors, and how they can be appraised.

By Malcolm Eva 

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