2014年ACCA考试（p3商务分析）考前总结11

　　以下是高顿网校小编为学员整理的：p3商务分析，供学员参考。
 

　　Priority should be given to benchmarking performance areas that result in an organisation’s success. As mentioned above, an organisation’s success should be defined by its mission, and ambitions stated there should be benchmarked. So, BMW needs to devise measurements that address its mission to make premium products and to deliver premium services, and then must compare its performance to that of companies like Mercedes (same industry) and perhaps to a company such as Amazon for customer service and delivery of spares and accessories.

　　In profit-seeking organisations competitive advantage can be achieved either by cost leadership or differentiation. If cost leadership is the generic strategy adopted by a supermarket, then the following might be worth benchmarking against competitors:

　　· Turnover/employment costs

　　· Shop rent/m2

　　· Inventory turnover

　　· Inventory costs

　　· Wastage

　　· Number of inventory lines stocked (keep low to minimise costs)

　　· Gross profit percentage

　　If, however, the supermarket attempted to compete through differentiation and presented itself as an upmarket brand, then the following might be particularly worth benchmarking:

　　· Number of inventory lines stocked (keep high to offer choice)

　　· Number of new products brought to market

　　· Number of unique products

　　· Gross profit percentage

　　· Check-out queuing times

　　· Customers’ impressions of quality.

　　Of course, this is not to say that the upmarket supermarket would not care about wastage and so on, but a cost leader lives or dies by keeping costs very low while a differentiator depends on high levels of service, innovation, uniqueness, style and quality.

　　Another approach that can indicate where benchmarking would be particularly useful is to examine an organisation’s value chain. Porter set this out as follows:

　　The rationale behind the value chain is that, as a result of an organisation spending time, money and effort carrying out the various activities, the organisation manages to make a profit. In other words, customers are willing to spend more on what the organisation produces than all the activities leading to production actually cost. So the organisation must be doing more than is explicitly depicted on the value chain: this is the value added. For example, because of its size the organisation might have access to economies of scale that are not available to customers. Or the organisation might be using know-how that customers do not possess. Whatever gives rise to the value added is the source of profit and should therefore be benchmarked: poor performance there compared to competitors will eventually lead to declining profits. Therefore, if a supermarket believes that its customers are loyal because it stocks a very wide range of food, then the supermarket should be comparing its range to those in competing supermarkets.

　　Examination of generic strategies and the value chain shows that benchmarking can be applied to:

　　· functions (for example, benchmark the cost of running the corporate internet)

　　· processes (for example, benchmark how long it takes to deal with a customer complaint)

　　· branches/facilities (for example, benchmark the efficiency of an entire factory)

　　· strategies (for example, benchmark how our strategy of organic growth for market entry compared to growth by takeover or merger)

　　· projects (for example, use benchmarking to establish the duration of project activities).
 

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