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1、會計學(xué)1LeadingtheProcessofCraftingandExecutingStrategy第一頁,共53頁。第1頁/共52頁第二頁,共53頁。第2頁/共52頁第三頁,共53頁。2-4第3頁/共52頁第四頁,共53頁。A strategic vision describes the route a company intends to take in developing and strengthening its business. It lays out the companys strategic course in preparing for the future. 第4頁/
2、共52頁第五頁,共53頁。第5頁/共52頁第六頁,共53頁。A strategic vision exists only as words and has noorganizational impact unless and until it wins the commitmentof company personnel and energizes them to act in ways thatmove the company along the intended strategic path!第6頁/共52頁第七頁,共53頁。2-8第7頁/共52頁第八頁,共53頁。2-9第8頁/共52頁第
3、九頁,共53頁。nA strategic vision concerns a firms future business path - “wherewe are going” vMarkets to be pursuedvFuture product/market/customer/technology focusvKind of company management is trying to createnA companys mission statement typically focuses on its present business purpose - “who we are a
4、nd what we do”vCurrent product and service offeringsvCustomer needs and customer groups being servedvGeographic coverage2-10第9頁/共52頁第十頁,共53頁。A good mission statement describes a companys business makeup and purpose in language specific enough to give the company its own identity and distinguish it f
5、rom other enterprises in the same or other industries! 第10頁/共52頁第十一頁,共53頁。A companys mission is not to make a profit! Its true mission is its answer to “What will we do to make a profit?” Making a profit is an objective or intended outcome!第11頁/共52頁第十二頁,共53頁。If company personnel are not held account
6、ablefor displaying company values in doing their jobs, then thecompany values statement is a bunch of empty words!第12頁/共52頁第十三頁,共53頁。nArouses a committed organizationaleffort to move in a common direction第13頁/共52頁第十四頁,共53頁。第14頁/共52頁第十五頁,共53頁。reports as events unfold第15頁/共52頁第十六頁,共53頁。第16頁/共52頁第十七頁,共
7、53頁。nContain a deadline for achievementnSpell-out how much of what kindof performance by when第17頁/共52頁第十八頁,共53頁。Theres no better way to avoid ho-hum results thanby setting stretch objectives and using compensation incentives to motivate organization members to achieve the stretch performance targets
8、!第18頁/共52頁第十九頁,共53頁。Financial ObjectivesStrategic ObjectivesOutcomes focusedon improving financial performanceOutcomes focused on improving competitive strength and market standing$第19頁/共52頁第二十頁,共53頁。第20頁/共52頁第二十一頁,共53頁。第21頁/共52頁第二十二頁,共53頁。Unless a company sets and achieves stretch strategic objecti
9、vesit is not developing the competitive muscle to deliver evenbetter financial results in the years ahead!第22頁/共52頁第二十三頁,共53頁。The surest path to sustained future profitability year after year is to relentlessly pursue strategic outcomes that strengthen a companys business position and give it a grow
10、ing competitive advantage over rivals!第23頁/共52頁第二十四頁,共53頁。permit reaching targetedlong-range performance later第24頁/共52頁第二十五頁,共53頁。第25頁/共52頁第二十六頁,共53頁。第26頁/共52頁第二十七頁,共53頁。4.Individual objectives are established lastThe objective-setting process is more top-down than bottom up第27頁/共52頁第二十八頁,共53頁。nDeve
11、loping timely responses to happenings in the external environment andnSteering company activities in new directions dictated by shifting market conditions第28頁/共52頁第二十九頁,共53頁。nProactively trying to out-innovate rivals第29頁/共52頁第三十頁,共53頁。第30頁/共52頁第三十一頁,共53頁。第31頁/共52頁第三十二頁,共53頁。第32頁/共52頁第三十三頁,共53頁。In to
12、days companies every manager typically has a strategy-making roleranging from major to minorfor the area he or she heads!第33頁/共52頁第三十四頁,共53頁。2-35第34頁/共52頁第三十五頁,共53頁。第35頁/共52頁第三十六頁,共53頁。Its strategic vision and business missionIts strategy Its strategic andfinancial objectivesACompanys Strategic Plan
13、Consists of2-37第36頁/共52頁第三十七頁,共53頁。achieving both operating excellence and targeted results第37頁/共52頁第三十八頁,共53頁。第38頁/共52頁第三十九頁,共53頁。第39頁/共52頁第四十頁,共53頁。nImproving strategy execution 第40頁/共52頁第四十一頁,共53頁。第41頁/共52頁第四十二頁,共53頁。第42頁/共52頁第四十三頁,共53頁。nWatch competitive reactions of rivals第43頁/共52頁第四十四頁,共53頁。di
14、fferent levels in the strategy hierarchy第44頁/共52頁第四十五頁,共53頁。part of company personnelnEmphasis on individual initiative and creativitynRespect for contributions of individuals and groupsnPride in doing things right第45頁/共52頁第四十六頁,共53頁。bring internal activities and behavior into better alignment with
15、strategynMaking changes to pick up the pace when results fall short of performance targets第46頁/共52頁第四十七頁,共53頁。and departments, thus requiring cross-functional collaborationnStronger competencies and capabilitiescan lead to a competitive edge over rivals第47頁/共52頁第四十八頁,共53頁。Our ethicscode is . . .第48頁/共52頁第四十九頁,共53頁。第49頁/共52頁第五十頁,共53頁。nStakeholders andnShareholdersnOversee a companysfinancial accountingand reporting practices第50頁/共52頁第五十
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