Transcript 後QE的企業動態競爭架構

後QE的企業動態競爭架構
安侯建業聯合會計師事務所
11/30/2012
馬國柱會計師
QE後全球金融競爭趨勢
1. 直接、間接與中層金融競爭更加白熱化
2. 去槓桿化的敗退或調整
3. 私募與主權資金再次興起
4. 區域化、全球化、自由化、主權化的Partnership
5. 功能性基準貨幣戰爭方興未艾
6. 資源定價權戰爭方興未艾
7. 民族資本主義再次興起
8. 金融紀律 VS. 金融自律
9. 自由化、透明化仍是主軸
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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動態競爭(Competitive Dynamics)
攻擊者
攻擊行動
產業競爭環境
反擊者
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
組織績效
反擊行為
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競爭架構
1. 我多了解自己
2. 你認識競爭對手是誰
3. 我多了解自己與對手市場
4. 我和對方所擁有資源有多相似
5. 競爭對手與我有多接近
6. 競爭對手了解我多少
7. 競爭對手如何運用對我的了解
8. 當我採取行動，對手會如何反應
9. 對方如果反應，我該如何反應
10.對方的策略對我方現況的影響
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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競爭架構(續)
11.對方策略的行動模式、規模、時間序列、行動序列對我現
況的影響
12.我方組織察覺力、動機力、反應力
13.我方因應的行動模式、時間序列、行動序列
14.產業競爭者的反應及速度
15.產業效應及價值鏈效應
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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動態性競爭案例
杜邦(Chairman &CEO) Ellen Kullman
產業環境評估
建立價值主張
建立內部危機感
聚集於可控制的事
重組並簡化跨組織結構
重整並簡化跨部門資源
先內部成長策略再外部策略
攻擊型或防守型併購
排除內部阻礙者(Blocker)
領導與績效衡量重組
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
4/8/2015
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附錄
4/8/2015
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預算的生命價值
安侯建業聯合會計師事務所
14 September ,2011
馬國柱資深會計師
常見預算分類
1.固定預算
2.零基預算
3.彈性預算
4.滾動型預算
5.策略型預算
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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Planning Approach
Planning Diagnostic Quadrant
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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令人沮喪的預算
1.一成不變的指標
2.依樣劃葫蘆的行為
3.週期性機械行為
4.意圖框架管理行為
5.意圖控制經營結果
6.以預算規範組織運作
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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有效的預算系統-策略學習型預算
1. 有效連結策略及願景
2. 及時對市場現況彈性調整
3. 權責相符的制約系統
4. 嚴謹的預算追蹤程序
5. 與策略目標緊密連結的監督、回饋、衡量程序
6. 具備學習型組織成長效能
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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策略學習型預算系統
策略
個人部門
組織績效
衡量
願景
預算
檢討、
回饋、
學習
財務計劃
資源分配
©2012 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated
with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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©2012 KPMG, a Taiwan partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International
Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
The KPMG name, logo and “cutting through complexity” are registered
trademarks or trademarks of KPMG International Cooperative (“KPMG
International”).