樣本案例分析1

CaseStudyNorthlakeBookstore:BenchmarkingforPerformanceEvaluation1ContentⅠ.CaseoverviewⅡ.StrategicobjectivesofNorthlakeBookstoreⅢ.BenchmarkinganalysisfromfourperspectivesofBSCⅣ.Summaryofstrengths&weaknessesⅤ.Threestepsforimprovement2Ⅰ.CaseoverviewTextbooksalesforthisfallhaddecreasedfromthepriorfallsalesWendy-ManagerChuck-BossInSeptember2004ProblemWhoWhenWhereInNorthlakeBookstoreWhattodoEmploy

benchmarkinganalysis

tofigureoutthereasonsbehindthepoorperformanceThenidentifyhowto

sustain

theexcellenceandimprovetheinferiorperformanceFurthermore,determine

along-termactionplanforimprovement3Ⅱ.StrategicObjectives

ofNorthlakeBookstoreExcellent

ServiceToprovideserviceexcellenceforthestudents,faculty,staff,alumniandguestsof

theUniversityStrategicObjectivesAprofitcenter

Tocontributetotheoverallprofitability

oftheUniversityaswellasbeingefficientandcontrollingcosts.ToachievehighcustomersatisfactionToattainhighprofitability4Level

0

ObjectivesLevel

1PerspectivesLevel

2

IndicatorsStrategyObjective

FinancialGrossmarginratioTotaloperationexpensesratioSalespersq.ft.ofspaceRatio:

sellingtostoragespaceSalesperFTEemployee/student

CustomerCustomersatisfactionPercentageoftextbooksavailableFirstDay

CustomerQueuingtimeatRegisters

InternalprocessInventoryturnoverTextbooksell-throughDaystextbooksinReceivingareaNumberofhrsstoreisopenperWeek

LearningandgrowthCartonsprocessedperemployeehourEmployeesatisfactionEmployeeTurnoverFromstrategytoaction

--onthebasisofBSC

5

InternalprocessFinancialCustomerLearningandgrowthTotalNormalizedaverage*Internalprocess11/3

35

9.33

0.34

Financial3135

12

0.43

Customer1/3

1/3

13

4.67

0.17

Learningandgrowth1/51/5

1/3

11.73

0.06

Aggregate27.73

1.00

1=equalimportancetobothelementsinthematrix3=moderateimportanceofoneelementcomparedwithanother5=strongimportanceofoneelementcomparedwithanotherTheAnalyticalHierarchicalProcess(AHP)*Normalizedaveragesarecalculatedbydividingtherowtotalsbytheaggregate.6Quantitativeanalysis:TheresultofhierarchicalanalysisshowsFinancial

isthemostimportantmeasuretorealizethestrategy.Qualitativeanalysis:NorthlakeBookstorefacesthreatfromonlinetextbookvendorsDonationsandgiftstotheUniversityweredownThus,inashortterm,wedecidetopaymoreattentiononimprovingtheprofitabilityofNorthlake,i.e.toemphasizeitsroleasaprofitcenter.7III.BenchmarkingAnalysis

Financialperspective

8III.BenchmarkingAnalysis

Financialperspective

Advantages

BMK

(Average)NorthlakeGAPCostofGoodssold

（asa%ofsales)74.2%72.5%-1.7%GrossMarginRatio25.80%27.50%1.7%TotalOper.Expenses

（asa%ofsales)20.1%16.9%-3.2%NetIncome6.5%12.1%5.6%SalesChangeFromPriorYear6.40%20.80%14.4%SalesPerFTEStudent$1,025$1,338$3139FinancialperspectiveMeasuresAboutSpaceUtilizationBMK(Average)NorthlakeGAPSalespersq.ft.oftotalspace$1,229$741-$488Salespersq.ft.ofsellingspace$1,587$1,112-$475Ratio:

SellingtoStorageSpace3.4:13.3:1-0.1:1

RentExpenses(asa%ofsales)1.90%1.20%-0.70%Salespersq.ft.ofspaceshouldbeincreasedMakebestuseofitsspaceMeasuresAboutEmployeesBMK

(Average)NorthlakeGAPSalesperFTEEmployee$444,665$383,124-$61,541LaborExpenses(asa%ofsales)12.9%12.6%-0.3%#ofFTEEmployees30.126.4-3.7LaborExpensesperFTEEmployee0.429%0.477%0.049%IncreaseSalesperemployeeReducelaborexpensesperemployee10ProductLineProfitabilityProductLineBMKGrossMargin(average)NorthlakeGrossMarginBMK%of

sales(average)Northlake%ofsalesNewCourseBooks21.4%23.40%47.5%46.7%Custommaterials23.70%22.50%2.0%4.7%UsedCourseBooks33.7%36.30%20.7%13.4%GeneralBooks28.5%30.90%2.5%3.0%Computer

hardware7.3%4.60%3.3%7.8%Software

&

accessories

21.3%23.70%3.3%6.5%Supplies

&

sundries33.2%37.60%12.5%6.3%Clothing36.7%47.00%8.2%11.7%<<<<>>High-marginProduct:Trytoincrease%ofsalesforusedcoursebooksandSupplies

&

sundriesSustaintheadvantageinthemarginofsuchproductsLow-marginProduct><<>11Asahigh-marginproductline,usedtextbooksshouldbesoldmore.PayattentiontousedtextsalesBMK(Average)NorthlakeGAPUsedTextSales:asa

%

ofNewTextSales41.49%28.70%-12.79%UsedTextSales:asa

%

ofCourseBookSales28.23%20.70%-7.53%12PricegapbetweenNorthlakeandOnlineVendors

2003Fall2004Winter2004Spring2004FallNorthlake78.0279.0363.9960.83BMK(Average)78.4378.8363.0458.76Gap-0.410.20.952.0713

OnlineSalesasa%ofTotalSalesCampusContrib.asa%ofSalesNorthlake1.90%12.10%Average3.10%6.70%Wheredothesalescomefrom?Asasolidshopinsidetheuniversity,NorthlakeBookstoredoesn’tneedtoperformaswellasAmazononwebsales.Northlakecanincreaseitsonlinesaletotheaveragelevel.14InternalprocessperspectiveInventoryTurnoversAnalysis——ExternalComparison

BMK

(Average)NorthlakeGapNewCourseBookUsedCourseBooks

TotalCourseBooksGeneralBooks

TotalBooks

Hardware

Software

&

accessories5.53.9-1.6Supplies

&

sundries2.71.9-0.8Clothing

Notice:InventoryTurnoversofSoftware

&

accessoriesandSupplies

&

sundries

arelowerthanaveragelevels.15InternalComparisonInternalprocessperspectiveDaystextbooksinreceivingareaisincreasingNorthlake’sopenhoursarelessthanaveragelevelTextbookSell-Throughisincreasingyearbyyear16Customer

PerspectiveFacultysatisfactionisincreasingCustomerQueingtimeisdecreasingProductsavailableratioishighandincreasingyearbyyear17Customer

PerspectiveOne-stopback-to-schoolshopping:Providevariousproducts,Getfreshmenreadyforthefirstday

Realexperience：Asasolidshopinthecampus,itprovidesrealexperienceforcustomersCloserelationshipwithcustomers:Hirestudentsaspart-timeemployees,whoarefamiliarwiththecustomers(i.e.students)KeyAdvantages18

Learning&GrowthPerspectiveImprovementoftheworkingefficiencyisrequired19

Learning&GrowthPerspectiveEmployeeSatisfactionSurveyEmployeeTurnoverFrequencyofEmployee

BeingRewardedRegularMeetingFrequencyEmployeeTrainingHoursperyearSetUpNewMeasures20Ⅳ.SWOTStrength

SteadysourceofcustomersRealexperienceforcustomersCloserelationshipwithcustomersGoodperformanceinprofitabilityinthepast3yearsWeaknessOnlinesalesStaffmarketing

abilitiesSpaceutilizationLateorinaccurateordersOpportunityNewbusinesslinesPotentialonlinecustomersThreatOnlinetextbookvendorsandpublishersIncreasingcostsoftextbook21Three-yearObjectivesOne-yearObjectivesThree-monthObjectivesProvideServiceExcellenceSustainGoodProfitabilityRealizeanet-income-increaseof15%thanpriorfiscalyearAttainthesamelevelofNetIncomeaspriorwinterⅤ.ThreeStepsforImprovement22Three-monthPlansToOptimizeProductMixCurrentTargetUsedCourseBooks(%ofSales)13.4%20.7%ComputerHardware(%ofSales)7.8%4%Supplies

&Sundries(%ofSales)6.3%12.5%NewCourseBooks(%ofSales)46.7%62.8%Custommaterials(%ofSales)4.7%GeneralBooks(%ofSales)3.0%Software&Accessories(%ofSales)6.5%Clothing(%ofSales)11.7%TotalSales100%100%23Three-monthPlansToOptimizeProductMixCurrentTarget*ActionsUsedCourseBooks(%ofSales)13.4%20.7%Advocatetheuseofusedbooksfortheenvironmentprotection(throughadvertising,cooperatingwiththestudents’associationfortheenvironment)GivebookmarksorpostcardsasgiftstothosewhobuysixormoreusedbooksatatimeSupplies

&Sundries(%ofSales)6.3%12.5%IdentifywhatcustomersneedthroughsurveysIdentify

best-salesproduct

throughanalyzinghistoricalstatisticsComputerHardware(%ofSales)7.8%4%Reducethe%ofhardwaresalesZeroInventoryHardwareonlyforneworders*Wedecidethetargetaccordingtobenchmark24Three-monthPlansToImproveInventoryManagementCurrentTarget*ActionsInventoryTurnovers-Software

&

accessories3.95.5AnalyzehistoricaldataandpredictdemandatthebeginningofeverysemesterIntroduceJITconceptintodailyoperationInventoryTurnovers-Supplies

&

sundries1.92.7DaysTextbookinReceivingArea107Trainingcoursesinreceivingandcategorizingbooks*WedecidethetargetaccordingtotheBMKorNorthlake’sgoodperformanceinpastyears25ToImprovetheEmployeeWorkingEfficiencyCurrentTarget*ActionsCartonsProcessedperEmployeeHour3.33.8ArrangeregulartrainingcoursesforemployeesShoppingGuides-SalesSkills,Smilingfrom3metersWarehouseWorkers-MorefamiliarwithunloadingprocessCashiers-Recognize&receivemoneyfasterandmoreaccurately

Improvestaffincentivesystem,binesalarywithsalesSalesperFTEEmployee$383,124$444,665Three-monthPlans*WedecidethetargetaccordingtoBMK26ToImproveOrdersManagementCurrentTargetActionsOrdersAccuracyTBDTBDMorecommunicationswithfacultyinbookordersaccuracyToLowertheLaborExpensesPart-time/full-timeemployees0.30.77Hiremorepart-timeemplo