管理会计案例 全国总决赛第一名.ppt

Strategy Analysis Case Overview Utilization Implementation Current Situation uNcertainty Apportion Analysis uNcertainty - Weather Conditions Best Average condition Revenue Profit per week Action Worst Rainy days 20X30 Rainy days X20 Rainy days X20 Revenue: $4478.12 Profit: $2137.29 Revenue: $4333.81 Profit: $1992.98 Revenue:$3756.55 Profit: $1415.73 Shift the scale from farmers’ market to restaurants and CSA channel. Make preparation for different weather conditions. uNcertainty 2. Gasoline Price The pump price is raised Enlarge the sale scale of CSA. Decrease the delivery of long distance restaurants. Outsource the delivery service. What to do If Then The cost of delivery increases 2009 Nov $ 2.65 per gallon 2010 Nov $ 2.82 per gallon 2011 Nov $ ? 10% increased Still increasing Strategy Analysis Case Overview Utilization Implementation Current Situation uNcertainty Apportion Analysis Increasing Price of fertilizer Mitigation: Grow those crops that use less fertilizer. Raise the price slightly. Rapid Inflation Mitigation: Increase the price Pay attention to the other uncertainties uNcertainty Strategy Analysis Case Overview Utilization Implementation Current Situation uNcertainty Apportion Analysis A STORM framework Analysis Social Conditions Technical Conditions Organizational Conditions Revenue Conditions Market Conditions A. Case Overview B. Current Situation Analysis D. Strategy Positioning E. Utilization Implementation F. uNcertainty C. Apportion Analysis Summary A SUN Solution Management Accounting Approaches such as Linear Programming and Sensitivity Analysis are applied to help Even’ Star Organic Farm go from storm to sun. Thank You for Your Time! Dream Chasers From Sun Yat-sen University ZHANG Wei HUANG Peilong PENG Weijian LIU Mengning * * * * * * * * * Sun after storm A Case Study on Even’ Star Organic Farm Dream Chasers From Sun Yat-sen University ZHANG Wei HUANG Peilong PENG Weijian LIU Mengning Introduction Members of IMA Manager of