管理会计案例全国总决赛第一名.ppt

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1、SunafterstormACaseStudyonEven’StarOrganicFarmDreamChasersFromSunYat-senUniversityZHANGWeiHUANGPeilongPENGWeijianLIUMengningIntroductionMembersofIMAManagerofEven’StarBrettOutlineGoal:TohelpEven’StarOrganicFarmmaximizeprofitsinthelongrun.A.CaseOverviewB1AS

2、TORMFrameworkB.CurrentSituationAnalysisD.StrategyPositioningE.Utilization&ImplementationF.uNcertaintyA1StormbeforeSunC1QuantitativeMethodC2QualitativeMethodC1ADifferentiationStrategyC.ApportionAnalysisE1Short-TermDecisionE2Mid-TermPlanningE3Long-TermStra

3、tegyF1WeatherConditionsF2PetrolPriceIncreaseA1CaseoverviewStrategyAnalysisUtilization&ImplementationuNcertaintySocialConditionsTechnicalConditionsOrganizationalConditionsRevenueConditionsMarketConditionsASTORMFrameworkAnalysisASUNSolutionCurrentSituation

4、StrategyAnalysisCaseOverviewUtilization&ImplementationuNcertaintyApportionAnalysisApportionAnalysisIndustryRetrospect:GrowingConsumptionofOrganicProductsHugeGapbetweenSupplyandDemand:B1SocialConditionsStrategyAnalysisCurrentSituationCaseOverviewOrganicPr

5、oducthasabloomingfutureIntroductoryGrowthMaturityOrganicFarmingTotalMarketSalesDeclineUtilization&ImplementationApportionAnalysisuNcertaintySTORMFrameworkCoveredwithblackplastic$133peracreStoredincontainersIrrigation$50peracreInthegreenhouse$1perseed$700

6、peracreB2TechnicalConditions–PlantingProcedureSeedsSeedlingsContainersProduce1234YieldisseriouslyinfectedbyweatherconditionsStrategyAnalysisCurrentSituationCaseOverviewUtilization&ImplementationApportionAnalysisuNcertaintySTORMFramework180miles70miles220

7、miles6hours2hours8hoursDistanceTimeB2TechnicalConditions–TransportationTransportationofProductTruck$7000VariableCost:$0.13+$0.21=$0.34perMileDepreciationofTruck$7,000for100,000MilesStrategyAnalysisCurrentSituationCaseOverviewUtilization&ImplementationApp

8、ortionAnalysisuNcertaintySTORMFrameworkRestaurantisthemosttimeanddistanceconsumingB3OrganizationalConditionsPlantingWorkTransporta-tionWorkPackingWorkBrettBrettBrettPart-timeLaborers$10perperson$44perweek3daysperweek4daysp