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1、,缯,EFJ/990108/SH-KO(97GB),1, ,EFJ/990108/SH-KO(97GB),2,豸,/,豸, ,豸, , ,EFJ/990108/SH-KO(97GB),3,豸 1994漱绬97,(),1999,8,11,15,2000,2001,CAGR =35%,(),1999,0.2,1.1,1.5,2000,2001,CAGR = 173%,EFJ/990108/SH-KO(97GB),4, , 仯,EFJ/990108/SH-KO(97GB),5, * ,/ ,/ , , ,* ,EFJ/990108/SH-KO(97GB),6, ,EFJ/990108/SH-KO(9
2、7GB),7,漰 , , ,EFJ/990108/SH-KO(97GB),8,?,/,/,/,EFJ/990108/SH-KO(97GB),9, , , ,,EFJ/990108/SH-KO(97GB),10, , ( ROIC ), ( EBIT ), , 沢 , ( WACC ),+,-,+,-,EFJ/990108/SH-KO(97GB),11,趨,/,/,豸 , (缼) ,() 磿 ,EFJ/990108/SH-KO(97GB),12, 籩 ,/, , ,EFJ/990108/SH-KO(97GB),13, , /, 仯 沢/ / , ,EFJ/99
3、0108/SH-KO(97GB),14,, ,EFJ/990108/SH-KO(97GB),15,99.2,99.8, ,.,1999,2000,2001,EFJ/990108/SH-KO(97GB),16, ,EFJ/990108/SH-KO(97GB),17, , ,EFJ/990108/SH-KO(97GB),18, , 棬 ,EFJ/990108/SH-KO(97GB),19,硢 硱 , 硱 ,EFJ/990108/SH-KO(97GB),20,text,EFJ/990108/SH-KO(97GB),21,text, 鹤 ,EFJ/990108/SH-KO(97GB)
4、,22, 淶 飬 , 漣 ,EFJ/990108/SH-KO(97GB),23, , , , , ,EFJ/990108/SH-KO(97GB),24, ,text,EFJ/990108/SH-KO(97GB),25,#1, , ,? Anon,EFJ/990108/SH-KO(97GB),26, 繮 ,text,EFJ/990108/SH-KO(97GB),27, ,EFJ/990108/SH-KO(97GB),28,C, , , , ,岽 , , ,?,EFJ/990108/SH-KO(97GB),29, - , ,EFJ/990108/SH-KO(97GB),30,1.
5、 ,棺,2. 淽,3. ,4. ,5. ,6. ,EFJ/990108/SH-KO(97GB),31, 1. 2. 棨 3. 鹲 4. ,C, , ,1, / 2,3, , , , ,EFJ/990108/SH-KO(97GB),32,/ , 跽 , , 磺 ,?,EFJ/990108/SH-KO(97GB),33, ,C ,1,2,3,4,EFJ/990108/SH-KO(97GB),34, 1313,12- 鹲, ,EFJ/990108/SH-KO(97GB),35, ,-, 裬 , 裬 İ , , 估, , ,EFJ/990108/SH-KO(97GB),36, 80/
6、20 2 4, ,EFJ/990108/SH-KO(97GB),37, , , 1 1988-1992 , Oilco ( ) ,/ () () () ( ) (),滮,2-32-4,İ3, X Y Z X Y Z ,EFJ/990108/SH-KO(97GB),38,岽C, C , 80/20 ,EFJ/990108/SH-KO(97GB),39, C ,飬,EFJ/990108/SH-KO(97GB),40,#2: İ,#1: 𰸡,EFJ/990108/SH-KO(97GB),41,#1: , ,(),EFJ/990108/SH-KO
7、(97GB),42, 𰸣12,C- 𰸵, , ,EFJ/990108/SH-KO(97GB),43,#2:,İ,-仰,-,-,EFJ/990108/SH-KO(97GB),44,A,B,C, , ,(),A,B,C, ,(/),(),( ),(/),EFJ/990108/SH-KO(97GB),45,7C,Oilco,İ, ,362,911,222,252,68.9,80.8,81.1,91.2,Oilco 1992,24.0,6.9,13.3,10.7,-28.5,1.4,C,Erehwon,1.,2.,3. 3 (),Oilco100%=
8、80MB,3,2,1, 1992$/bbl,Tim- buctoo,Allentown,EFJ/990108/SH-KO(97GB),46,C, , (), (), ,岽 , , ,?,EFJ/990108/SH-KO(97GB),47, ,EFJ/990108/SH-KO(97GB),48,112,119,126,22,29, / ,212,EFJ/990108/SH-KO(97GB),49, 幤 彨 , , , Felix Brueck, ( ) ( ) ,EFJ/990108/SH-KO(97GB),50,(*),1(1995-1998) ,* * ,2 嵥 * *(19951998)
9、* * *,3 豸嵥 豸 /,EFJ/990108/SH-KO(97GB),51,4/ () ,* ,5 () ,6(1995-1998) 嵥 * * 桢,EFJ/990108/SH-KO(97GB),52,(/) 6 6/ 6/ 6,EFJ/990108/SH-KO(97GB),53,涼, , , ,1998 NOKIA 1988-1992 (硢) COMPAQ 1991 磬 DISNEY 1984 沢 ,EFJ/990108/SH-KO(97GB),54,NOKIA,飬, 14 120 20%,DISNEY,CEODisney巢, 86550218 (),COMPAQ,
10、92-9645% DEC,EFJ/990108/SH-KO(97GB),55,* Footnote Sources,Unit of measure,EFJ/990108/SH-KO(97GB),56,仯 ,EFJ/990108/SH-KO(97GB),57, 𡢲,滷, , 飬, , ,EFJ/990108/SH-KO(97GB),58,23 桱, , , , , ,EFJ/990108/SH-KO(97GB),59,MANUFACTURING YIELD ANALYSES,Manufacturing output trends by plant 1991-1993 units,
11、* Theoretical utilization should be calculated at maximum utilization if necessary (e.g., 3 shirts, 7 days per week) but should also be calculated to represent realistic manufacturing procedure,Analytic scans,1991,92,93,Actual Vs. theoretical utilization by plant* 1991-1993 percent,1991,92,93,100% u
12、tilization,Value of analyses,Will indicate potential opportunities to close a plants Relationship between output and utilization may help direct learn to other opportunity areas (e.g., unnecessary investment in incremental capacity) Identify pockets of strength and weakness in manufacturing operatio
13、ns,Value of analyses,Important to understand logic behind theoretical utilization assumptions to gauge whether realistic given current client operations,EFJ/990108/SH-KO(97GB),60,MANUFACTURING YIELD ANALYSES(CONTINUED) SIGNPOSTS & TOOL KIT,Signposts that indicate probable opportunity,Tool kit analys
14、es,Same products produced in different plants in an overcapacity situation Plants dispersed geographically and have fundamentally different costs of operation Age of plant Union workforce Input costs(wage rates, energy, etc.) Actual capacity utilization per plant is significantly lower than theoreti
15、cal(e.g.,less than 70%) Majority of sales are concentrated in small percentage of products High scrap or rework rates,Bottleneck ad critical path analysis by plant as needed to identify problem processes Develop list of plant rationalization options: Outsource(from make or buy analysis) Maintain pro
16、duction but improve existing excesses(e.g.,improve yield) Reallocate existing production to different facilities Close facilities Rationalize product lines in existing facilities Analyze annual EFO impact of all options including: Capital costs/benefits from shifting or exiting production Incremental non-manufacturing costs (e.g., sourcing and shipping) caused by capacity rationalization,
