1.Benchmarking [6/12, 12/14]
∙Definition: Benchmarking involves gathering data about targets and comparators such that current levels of performance (especially underperformance) can be identified and evaluated against best practice.
[Key words: best practice, identify and evaluate performance]
注意的点：未必是同一行业公司，可以是有相同部门非同一行业公司。
∙Types of benchmarking
✓Internal benchmarking 【公司内部对比】
Internal benchmar贷款销售
king involves comparing one operating unit or function with similar ones within the
same organisation
优点：
The only approach possible if other companies treat their data as confidential, or if there are no suitabl
e external companies to compare with.
外部公司资源不易共享(confidential), 或不存在与本公司类似的企业。
缺点：
using internal benchmarking alone is unlikely to lead to innovative or best-practice solutions, becau
there is no scope to learn from other organisations
无法提升和学习其他公司经验。
✓Industry benchmarking 【行业对比】
✧Competitor benchmarking:
Information is gathered about the performance of direct competitors.
From a strategic perspective, the value of competitor benchmarking is that if an organisation can
match a competitor's performance in an area which was previously a core competence for the
competitor, that area is no longer a source of competitive advantages for the competitor.
优点：
If an organisation can match a competitor's performance in an area which was previously a core
competence for the competitor, that area is no longer a source of competitive advantages for the
competitor
通过对比抢占竞争者的竞争优势。
缺点：
A competitor is unlikely to disclo information about a process or area of performance which it
knows relates to an area of competitive advantage for it
外部公司资源不易共享
如何解决？Rever engineering（逆向工程）
✧Non-competitor benchmarking:
This is particularly relevant for not for profit organisations where, for example, it could be uful to
compare exam success rates between schools, or mortality rates between hospitals.
优点：
The organisations do not directly compete with each other, the exchange of data should be more
open than in competitor benchmarking
容易获得数据
缺点：
∙Demotivation. Instead of using benchmarked results as a motivating factor to improve performance, managers might become defensive and demotivated if they feel they are being
judged negatively on results over which they have little or no control
∙Inherent differences between industries
✓Functional benchmarking
Internal functions or activities are compared with tho of the best external practitioners, regardless of
their industry
优点：
✧Through functional benchmarking, an organisation can try to find new, innovative ways to create
competitive advantage, as well as solving threshold problems面试评价
✧Less resistance to sharing information
∙Advantages of benchmarking
1)Str卡通鱼
ategic position、
Benchmarking can be uful in helping an organisation asss its current strategic position (as in a
SWOT analysis).
2)competitive strategy
Benchmarking could also be uful for asssing the suitability of an organisation's generic competitive strategy (cost leadership or differentiation).
3)Position audit. Benchmarking can asss a firm's exi85年多大
sting position, and provide a basis for establishing
standards of performance.
4)The sharing of information can be a spur to innovation.
5)Benchmarking can be uful for tting objectives and targets.
6)Cross comparisons (as oppod to comparisons with similar organisations) are more likely to expo
radically different ways of doing things月经期头疼是什么原因
.
7)It can be an effective method of implementing change, people being involved in identifying and eking
out different ways of doing things in their own areas.
8)It identifies the process to improve. 【BPR】
9)It helps with cost reduction, or identifying areas where improvement is required.
10)It improves the effectiveness of oper关于节日的手抄报
ations.
11)It delivers rvices to a defined standard.
12)It can provide early warning of competitive disadvantage.
∙Disadvantages:
1)It implies there is one best way of doing business – arguably this boils down to the difference between
efficiency and effectiveness.
2)The benchmark may be yesterday's solution to tomorrow's problem.
3)It is a catching-up exerci rather than the development of anything distinctive.
4)It depends on accurate information about comparator companies.
5)Potential negative side effects.
∙June 2012 Q4 [Answer from ACCA] Key points
The ven steps of benchmarking.
1.Set objectives and decide the areas to benchmark.
[Apply to ca]The objective are improving efficiency by benchmarking its administration operations.
2.Identify key performance drivers and indicators
[Apply to ca]The performance drivers has been provided and the indicators are bad on the activity per driver. The drivers shall be improved by distinguishing between teaching staff and administr著名的英语怎么说
ative staff
3.Select organizations for benchmarking comparison
[Apply to ca]Government lected three largest universities for benchmarking. It makes better n
for benchmarking similar size universities.
4.Measure performance of all organi内存卡不能读取怎么办
zations involved in benchmarking
[Apply to ca]The basic data had been collected, the government request relea information for
benchmarking purpo.
5.Compare performances
[Apply to ca]this staged had been reached as show in part (b)
6.Specify improvement projects
[Apply to ca]the comparison results shall lead to identification of areas for improvement. GU shall nd staff to top performer to learn and devi projects to implement the at GU.
7.Implement and monitor improvements
[Apply to ca]Post-project review shall be performed to identify to e if achieved the goal and what
procedure shall be design to improve the efficiency and administration operations.
2．寿字书法
BPR【6/14, 6/16】
∙Definition: Business process re-engineering (BPR) is the fundamental rethinking and radical redesign of business process to achieve dramatic improvements in critical contemporary measures of performance, such as cost, quality, rvice and speed.
注意的点：fundamental rethinking, radical redesign, measures of performance
∙Implementing BPR
1.Develop the business vision and process objectives.
2.Identify the process to be redesigned.
3.Understand and measure the existing process. This is so as to ensure that previous mistakes are not
repeated and to provide a baline for future improvements.
4.Identify change levers. Awareness of IT capabilities could prove uful when designing process.
5.Design and build a prototype of the new process.
∙Implications of BPR for accounting systems
∙June 2014 Q2滂沱是什么意思
Key points：
✓Definition
BPR is fundamental rethinking and radical redesign of business process to achieve dramatic impr
ovements in critical contemporary measures of performance, such as cost, quality rvice and speed. In ca of Booxe, the BPR project will focus on warehousing and purchasing departments.
✓Impact on culture and management system as follow:
a)是process而不是department。员工管理方式受到改变。
The change should be towards process team rather than functional department. Employees shall be
keep and retrain to gain additional skills. The organization will empower employee and give them
more responsibility to make decision.
b)MS可以通过ERP等系统提供信息支持和资源供给。
The is can be achieved by ERP system as the corporate databa can be accesd by more employees.
This will be a major changes and the Booxe had t up on this track. The change need
communication and leadership from nior management as result.
The performance measures must be redesigned on process rather than departments. The aim is to
find out where the value is added and eliminate where resources are employed to no valuable
outcome. ABC approach might be ud to model the process in the business as part of the BPR
restructuring and also the accounting system.
c)ABC可以用来辅助进行BPR管理
ABC can help allocating overhead more accurately, which will lead more accurate product cost and
more accurate idea of the profit each product generated, but it is time consuming and more
expensive to t up compared to traditional overhead absorption methods. In the ca of Booxe it
ABC fit well as the company intended to change the process.
3．McKiny's 7S's model - Business integration
∙McKiny's 7S's model describes the links between the organisation's behaviour as a whole and the behaviour of individuals within it.
考虑了公司行为和员工行为。
∙Hard elements: [Quantified & Defined]
(a)Structure. 指公司的权力结构和组织架构
(b)Strategy. 战略规划，如何实现mission
(c)Systems. ERP, Accouting system, IS/IT system
∙Soft elements:
(a)Style: 企业文化，管理方式
(b)Shared values 公司存在的价值
(c)Staff 人力资源
(d)Skills 技能，优势
