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戰略與财務績效的關系

作者:LearningYard學苑
戰略與财務績效的關系

企業物流能力需直接與一些客觀(而非主觀的)企業績效衡量名額相聯系,是物流管理研究中個反複出現的主題。另外,這一究方向主張,物流管理者必須不斷發現讓物流能力創造價值并最終支援企業戰略和财務成功的方法。事實上,一項針對制造企業的國際調查顯示,大約70%的受訪者認為物流績效對于企業赢得競争優勢是重要的或非常重要的。

The logistics ability of enterprises needs to be directly related to some objective (but not subjective) enterprise performance measurement indicators, which is a recurring theme in logistics management research.In addition, this direction suggests that logistics managers must constantly discover ways to enable logistics capabilities to create value and ultimately support corporate strategy and financial success.In fact, an international survey of manufacturing companies showed that about 70% of the respondents thought that logistics performance is important or very important for companies to win a competitive advantage.

戰略與财務績效的關系

戰略的制定主要可分為企業戰略、經營機關戰略、職能戰略三個層次。企業戰略緻力于确定企業目标、企業參與競争的業務類型、管理企業的方法。通常,企業力圖通過有效管理業務組合并確定每項業務都獲得财務佳績來創造價值。

The formulation of strategy can be mainly divided into three levels: enterprise strategy, business unit strategy and functional strategy.Corporate strategy is committed to determining enterprise objectives, business types that enterprises participate in competition, and ways to manage the enterprise.Often, companies try to create value by effectively managing their business portfolio and ensuring that each business achieves financial success.

經營機關戰略主要聚焦于提供給顧客的産品和服務,并緻力于發現和維持持續競争優勢的方法。著名的戰略管理大師邁克爾.波特( Michael Porter) 提出企業可以追逐三種戰略,即成本領先戰略、差異化戰略和聚焦戰略。成本領先戰(costleadershipstrategy)要求企業從事能夠使其在給定品質水準下成為行業低成本生産者的活動。差異化戰略(differentiation strategy) 需要企業開發出能夠提供具有顧客價值且差別于競争對手提供物的獨特屬性的産品和服務。最後,聚焦戰略(focusstrategy)是指企業将精力集中于某一特定細分市場以實作成本領先或差異化優勢。利用物流杠杆有助于這些戰略的實作,進而使企業赢得競争優勢。

The operating unit strategy focuses on products and services provided to customers and on approaches to discovering and maintaining a sustained competitive advantage.Famous master of strategic management, Michael. Porter (Michael Porter) proposed that enterprises can pursue three strategies, namely, cost-leading strategy, differentiation strategy and focus strategy.The Cost Lead Strategy (costleadershipstrategy) requires companies to pursue activities that can make them low-cost producers in the industry at a given quality level.The Differentiation Strategy (differentiation strategy) requires companies to develop products and services that offer customer value and unique attributes that are distinct from competitor offerings.Finally, focusstrategy (focusstrategy) means that companies focus on a particular market segment to achieve cost lead or differentiation advantages.Using logistics leverage contributes to the realization of these strategies, thus enabling companies to win a competitive advantage.

物流戰略是一種職能戰略。職能層次的戰略問題涉及那些為支援公司戰略、經營機關戰略設定的更高層次目标實作的業務活動。戰略的層次性要求企業的各個職能部門必須為其他層次的戰略建構提供輸人。這些輸人可以表現為企業可獲得的資源和能力資訊。在制定了企業戰略和經營機關戰略後,職能部門]必須将這些戰略轉化為各種不相關聯的、為確定更高層次戰略取得成功而必須完成的行動計劃。

Logistics strategy is a functional strategy.Strategic issues at the functional level involve those business activities that achieve the higher level of goals set to support the company's strategy and business unit strategy.The hierarchy of strategy requires that the various functional departments of the enterprise must provide losers for the strategic construction of other levels.These losers can be represented as information on the resources and capabilities available to the enterprise.After developing the enterprise strategy and operating unit strategies, the functional departments] have to translate these strategies into various unrelated plans of action that must be completed to ensure the success of a higher-level strategy.

戰略與财務績效的關系

職能戰略涉及營銷、财務、制造、采購、物流等職能領域。物流戰略決策包括倉庫的數量和位置、合适運輸模式的選擇、庫存的安排、支援物流活動的技術投資等。職能戰略的制定除了受到企業目标和經營機關戰略的影響外,還受到營銷、财務、生産、采購等職能方面戰略決策的直接影響。産品可獲性、期望的顧客服務水準、包裝設計等方面的營銷目标會直接影響相關物流決策的制定,這些物流決策必須支援營銷目标的實作或為這些方面的戰略制定提供資訊。最低投資回報率可能會影響到是選擇自己管理倉庫還是使用第三方進行管理。同樣,制造部門]實施準時生産系統的戰略決策将會影響倉儲、運輸、庫存管理方面的物流決策。在與采購戰略的聯系方面,由國内采購轉向全球采購的決策當然會影響新運輸模式的選擇和使用。

Functional strategy involves marketing, finance, manufacturing, procurement, logistics and other functional fields.Logistics strategic decisions include the number and location of warehouses, the choice of appropriate transportation modes, the arrangement of inventory, the technical investment to support logistics activities, etc.The formulation of functional strategies is not only affected by the enterprise objectives and the strategies of business units, but also directly affected by strategic decisions in marketing, finance, finance, production and procurement.Marketing goals in product availability, desired customer service level, and packaging design will directly affect the development of relevant logistics decisions that must support the realization of marketing goals or inform strategic development in these aspects.The minimum ROI may affect whether to choose to manage the warehouse itself or using a third party.Similarly, manufacturing departments] implementing strategic decisions on on-time production systems will affect logistics decisions in warehousing, transportation and inventory management.In connection to procurement strategies, decisions to move from domestic to global procurement will certainly affect the choice and use of new transport models.