战略分析工具+分析方法-varianceanalysis

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1、Author:AltonShader,JamesBakerVarianceAnalysisMarch19981AgendaWhatisvarianceanalysis?LinearvarianceIceCreamCo.TwocomponentvarianceanalysisJesse’sBreweryVarianceanalysiswithmorethantwocomponentsBostonVideoKeytakeaways2WhatisVarianceAnalysis?Varianceanalysisisusedtounderst

2、andandassessthedriversofchangeinmeasuredvariables.Varianceanalysishelpsexplainandunderstandwhatdrivesthedifferencebetweentwomeasuresofthesamevariable(e.g.,1998profitvs.1995profit)Varianceanalysisexplainsdifferencesbetweenmeasuresbybreakingthosemeasuresintotheirbasecompon

3、ents(e.g.,1998revenueand1998OPEXascomponentsof1998profit)andquantifyingtheimpactofeachcomponentBainfrequentlyusesvarianceanalysistoquantifyandidentifytrueprofitdrivershelpdrivefutureanalysisonthemostleveragedissues3TheValueofVarianceAnalysisWhydoweneedtoperformvariancean

4、alysis?Givesbusinessinsightastowhatdrivesrevenue/cost/profitLeadsto'actions'Bainusesvarianceanalysistogainbusinessinsightandtoidentifythemosteffectiveandvaluableactionsteps.Whydoesprofitchange?Whatdriverhasthemostimpact?Whatexplainsdifferencesinrelativecostposition?Usedt

5、odetermineproductlineprofitabilityIdentifiesareasoffocusforcostreductionIndicatesimpactofloweringpriceDrivescustomersegmentationstrategies4DefinitionsinVarianceAnalysisMostsituationsfallintooneofthreecategoriesofvarianceanalysis.Description:TwoComponentUnderstandingindiv

6、idualimpactoftwovariableonasinglemeasureLinearSimplecomparisonofonecomponentagainstanotherMorethanTwoComponentUnderstandingindividualimpactofmorethantwovariablesonasinglemeasureExample:1998revenueincreasesdrivenby1998priceincreaseandunitsales1990totalcostperunitversus199

7、5totalcostperunitDifferencesincustomerrevenuedrivenbynumberoftransactions,productmixandotherfees5AgendaWhatisvarianceanalysis?LinearvarianceIceCreamCo.TwocomponentvarianceanalysisJesse’sBreweryVarianceanalysiswithmorethantwocomponentsBostonVideoKeytakeaways6Situation:Ori

8、tandTom’sIceCreamCo.produceicecreamwhichtheysellingallon-sizedcontainersatsupermarketsaroundthecountryT