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国际避税--转让定价案

国际避税--转让定价案

国际避税--转让定价案福建厦门反避税(转让定价)调查一、企业情况介绍A企业是厦门一家成立近20年的外资企业,主要从事各类真皮和PU皮鞋的贴牌加工,目前进入稳定生产与获利期。

但是,从近几年的财务报表看,公司却处于微利或亏损状态。

但是,连年微利或亏损的A 公司的生产经营规模却在稳步扩大,公司从最初的4条生产线增加到现在的14条生产线,年生产能力从最初的400万双增加到现在的1000万双,同时注资步伐也是紧锣密鼓,注册资本从最初的40万美元增加到现在的900万美元。

二、避税疑点1、是该公司的主要客户是一家名为TT的美国公司,两家公司之间交易金额巨大,所有的生产指令均由TT 公司下达,加工费由两家公司事先规定好,A公司并没有自主作价权。

2、是该公司有“避税”前科,以前年度被税务部门反避税调整后,该公司进行了资本变更,其大股东全部变更为个人,客观上存在利用自然人隐瞒关联交易的嫌疑。

考虑到前期数据分析和企业在成本耗用等方面正常,但增值税税负极低等情况,调查人员分析认为该企业极可能存在利用关联交易进行避税的问题。

三、调查过程企业辩称与TT公司之间不存在相互投资的关系,在管理组织上也没有互派高层管理人员,其关系仅仅是一般的贸易伙伴关系。

调查人员再次对大量的数据进行重新分析,并重点锁定资金流向。

证据显示,TT公司的所有货款均是通过境外某地区的一家银行汇给A 公司,而该行的总行恰恰位于股东居住地,该账户的控制人恰恰就是A 企业的主要股东。

四、调整方案反避税调查共计调整应纳税所得额2807万元,企业补缴所得税293万元。

湖南株洲反避税(转让定价)调查一、企业情况介绍1998年,某机械公司与加拿大某公司组建了一家合资企业,2000年投产。

该企业设备先进,技术高端,管理规范。

但销售规模逐年扩大的背后,却是连年亏损。

2000年—2003年,该企业都是高额亏损;至2006年,已累计亏损达到1亿余元。

尽管连年亏损,但公司的股本结构却悄然发生变化,中方股权由49%减少至15%;同时,外方公司在获得绝对优势股权后,2004年、2005年连续加大投入,仅2004年增加的投资比上年增长90%以上。

Sigma公司案例分析

Sigma公司案例分析

ContentsPart 1History and Major Activities (2)Part 2Industry Characteristics(i)Rivalry Among Existing Firms (3)(ii)Threat of New Entrants (3)(iii)Threat of Substitute Products (4)(iv)Bargaining Power of Buyers (4)(v)Bargaining Power of Suppliers (5)Part 3Competitive Strategy (6)Reference (7)Part 1 History and Major ActivitiesSigma is a large company in the pharmaceutical industry and it has a long history. In 1912, two Melbourne pharmacists established it. After a prolonged endeavour, now Sigma plays an important role in this industry.Sigma began its manufacturing activities in 1942. After fifty-four years, it acquired QDL. And in the next year, Sigma Company Ltd was listed on the Exempt Stock Exchange. Guardian pharmacy group and Amcal pharmacy group were acquired successfully in the following year. In 1999, Smith Kline Beecham's Dandenong manufacturing facility was acquired. And in the same year, Sigma incorporated Arrow Pharmaceuticals, which was listed on the ASX in 2002. In 2003, Sigma Company acquired Herron Pharmaceuticals and Chemists' Own. And in 2005, Sigma Company Ltd and Arrow Pharmaceuticals Ltd merged and are renamed Sigma Pharmaceuticals Ltd. In 2008, Sigma Pharmaceuticals acquires Orphan Australia. Recently, Sigma divested its Pharmaceutical Division to Aspen Pharmacare Holdings.Now, Sigma engaged in the manufacturing, development and distribution of own branded and contract OTC (over the counter), prescription and generic pharmaceutical products for the Australian and overseas markets.. Sigma is also the owner of some of Australia's best known pharmacy brands in Amcal, Guardian and Amcal Max.Sigma Healthcare Division was created to align Sigma wholesale and retail services to provide even greater value to primary customer, Community Pharmacists. The Sigma Healthcare Division provides all pharmacist customers with an extensive range of products and services, including daily deliveries, full service warehouses in all states, monthly promotional products, regular consumer promotions, business advice, succession planning, pharmacy design and layout service, facilitation ofbuying/selling pharmacies, finance guarantees, loyalty program through Sigma Rewards and property/lease negotiations.Part 2: Industry Characteristics(i)Rivalry Among Existing FirmsThe intensity of rivalry of the pharmacy industry can be analysed through several industry characteristics like number of competitors, industry growth, storage costs, and differentiation or switching costs.Industry growth ---The global pharmaceutical market sales would be expected to grow at a 4 - 7% compound annual growth rate through 2013, meanwhile, Asia-Pacific region will be the fastest growing pharmaceutical market over the recent past. (Pharmaceutical Drug Manufacturers, 2010) Thus, the pharmaceutical industry growth quickly in the globe including Australia, so the competitive environment is going to be enhance with the industry growth.Number of competitors---There are a lot of competitors in the pharmaceutical industry in Australia. Priceline, Soul Pattinson and Pharmacist Advice are the main brands and banners in the retail health and beauty industry. Thus, the intensity of the rivalry will be increased to some extent.Differentiation or switching costs---There are a lot of innovation products in the pharmaceutical industry so as to attract the customers. API plans to maintain its professional service and advice in the industry and that is also one of the parts of its strategy.(ii)Threat of New EntrantsThe threat of new entrants is very low in Australia Pharmaceutical Industry because the barriers to enter the industry are high even though the economics of scale for production may be small. The complex regulation of this industry is one of the barriers. All drugs and chemicals used need to be approved by the Food and Drug Administration (FDA) and the standards are very strict as well. Patent is another regulation which generally last about 20 years that are very discouraging for new entrants. Besides it is costly in both time and money in developing new drugs while the established firms such as Australian pharmaceutical industries limited (API) and Primary Health Care Limited (PRY) have huge budget to spend on marketing to uphold their brand. As a result the profit margins for these two companies are high.(iii)Threat of Substitute ProductsExperts said that human body gene crack will lead to a change in preventive medicine. And the progress made by human beings accelerated the biological technology development and application of new drugs. According to statistics, only in 1999, 22 kinds of biological technology by the new drugs approved by the FDA to the market, and make the listing of the biotech drugs for a total of 92 species, including breast cancer and other refractory disease of monoclonal antibodies, another 350 kind of biological technology has already entered the new drug clinical trials and hundreds of drugs at an early stage of development. That was in 1993 and 1994, although is this kind of new drug to market the most two years, but only seven kinds of each year. So far, the FDA has approved 637 kinds of biological technology diagnosis preparations.(iv)Bargaining Power of BuyersCommon surname buy drugs in when the boss is in passive accept status. Even though the prices of drugs are controlled by government, to common people, medical difficult is still a serious problem. As parts of the drugs are monopolized and buyers bargaining power is low, for large quantities of wholesalers, bargaining power relatively high.Australian pharmaceutical industries limited (API) and Primary Health Care Limited (PRY) are two companies that both operate in pharmaceutical industry. Both of their operations involve a large number and a wide range of buyers. These buyers are mainly comprised of various pharmacies, hospitals, doctors, pharmacists, individuals and group consumers. Moreover, in the industry, there are no buyers who are concentrated, large or buy in volume. For example, API’s retailing business serves millions of individual buyers every year. For its wholesaling, just one type of pharmacies, independent pharmacies, has formed over 4000 buyers to API. Similarly, PRY’s medical centres provide service to over 6 million general practitioners every year. Its ‘medical doctor’ clinical softwares are used by more than 16000 general practitioners and specialists, and over 3500 medical practices use PRY practice management software. These dispersive and large numbers of consumers indicates that buyers are low power in the industry.Moreover, according to pharmaceuticals industry report (2009), API has been theFurthermore, as the expansion of its retailing business, it has become one of Australia’s leading health and beauty retailers. Similarly, PRY is also placed in a dominance position. For example, its health technology is applied by over 80% Austra lia’s major hospitals. These dominance positions further efficiently suppress buyers’ power. Therefore, the power of buyers is relative low in the pharmaceutical industry. That is, in the industry, the API and PRY are more powerful when they face buyers, which benefit to promote a higher profit margin for the both two companies.(v)Bargaining Power of SuppliersAlthough these two companies are in the same industry, they involve different business. API’s business includes wholesaling, retailing and manufacturin g while PRY, as a services company, mainly engaged in providing medical and allied health services to professionals. Thus, the different business causes the different suppliers associated with the two companies. API’s products are sourced from over 100 suppliers, but its most significant supplier is Alphapharm (Annual Report 2009). Alphapharm is the leading generic medicine supplier and it possesses huge consumption groups. Globally, it provides products for over 140 countries’ and territories’ customers, a nd there are millions of people take its generic medicine every day only in Australian market. Such a strong and dominant performance make Alphapharm become more powerful in the industry. In addition, Alphapharm has robust product pipeline, high product quality, advanced equipments and integrated product portfolio. These make buyers switch to another supplier more difficultly. Therefore, the API’s supplier power is relative strong in the industry, which presses a lower level profit margin to API.In contrary, for PRY, there is not a crucial supplier or few suppliers who can affect its supplier chain. Even if there are some significant skill experts, they cannot form a threat to PRY. Furthermore, after acquisition of Symbion, PRY’s supply chain and market share has obtained further boost. Therefore, the supplier power is relative low to PRY in the industry, which boost PRY’s profit margin to reach a higher level.Part 3: Competitive StrategySigma continued to face challenging times over the last year. However, we are confident that we have stabilised the core operations of the company. Through the ongoing support of Sigma’s shareholders, customers, suppliers and staff, Sigma has emerged from its recent difficulties with its underlying business sound and a robust balance sheet.According to the annual report of Sigma, there is no obvious superiority in the costs. As the every step of producing medicine is essential important and the material is settled, Sigma can not achieve cost leadership.So, generally, we can believe that Sigma follows the differentiation strategy. It has superior product quality, superior product variety, superior customer service, and more flexible delivery, investment in R&D and brand image. Sigma is proud to be a Community Service Obligation qualified pharmacy wholesaler, committed to fully service some 4,000 pharmacies nationally and help to ensure all Australians have timely access to their medicines. Sigma supports pharmacies with full retail operational support, including marketing, buying, business analysis, store design, professional development programs and private label products. These all ensure that Sigma is more advantageous than other companies.Reference[1] Pharmaceutical Drug Manufacturers, 2010, Pharmaceutical Market Trends 2010, Available from <http://www.pharmaceutical-drug-/articles/pharmaceutical-market-trends-2010.html> [Accessed on 19/08/2010][2] Australian Pharmaceuticals Industry at a crossroad? Report of the 2007 medicines Australia member economic survey from http://medicinesaustralia.com.au/files/2009/12/Australian-Pharmaceutical-Industry-Report-2007.pdf[3] </documents/pharma/-Pharmaceutical_Industry_Aust_Sweeny.pdf>[4] Carter, Glenn. (2005). Healthcare Articles: Competitive Strategy in the Pharmaceutical Industry. Pharmaceutical Professionals Pty Ltd. Available from</articles/healthcare-pharmaceutical-articles7.esp> [Accessed on 20/08/2010].[5] Halliday, R.G., Drasdo, A.L., Lumley, C.E., Walker, S.R., 1997, The allocation of resources for R&D in the world’s leading pharmaceutical companies, R&D Management, 27, 1, 63-77.[6] Higgins, M.J., Rodriguez, D., 2006. “The outsourcing of R&D through acquisition in the pharmaceutical indu stry”. Journal of Financial Economics 80, 351-383.[7] Industry Analysis: The Fundamentals from http://www.blackwellpublishing.com/grant/pdfs/CSA5eC03.pdf[8] Macher, J.T., Boerner, C.S., 2006. “Experience and scale and scope economies: tradeoffs and perf ormance in drug development”. Strategic Management Journal27(9), 845-865.[9] Sigma Pharmaceuticals Ltd (SIP) from .au/company/share/sip[10] The Pharmaceutical Industry: A Discussion of Competitive and Antitrust Issues in an Environment of Change from /reports/pharmaceutical/ drugexsum.shtm。

成功的关键——人、人、人

成功的关键——人、人、人

成功的关键——人、人、人各位读友大家好,此文档由网络收集而来,欢迎您下载,谢谢通用电气公司首席执行官杰克。

韦尔奇说:“我们所能做的事就是以我们所挑选的人打赌。

因此,我的全部工作就是挑准人。

”他不是在开玩笑:韦尔奇亲自对谋求通用电气公司500个最高职位的人进行了面谈。

在全球最受赞赏的公司的主管中,能做到这一步的几乎没有第二人,不过我们的调查发现,吸引和留住能干员工的能力是预示总分优异之最可靠因素。

有鉴于此,《财富》(《FORTUNE》)进行这方面调查的合作者海氏集团便想了解优秀的公司在聘用和提拔人才方面的共同做法,于是,便有了以下七点:最受赞赏的公司的高层管理者对企业宗旨非常重视,也希望他人全部这样做。

企业宗旨——常被一些人视为陈词滥调——意外地受到了1997年的优胜者的高度重视。

GE公司的韦尔奇说:“只是装模作样而不能体现我们的基本准则,那就是被解雇的原因。

”GE公司对它的基本准则的表述毫不含糊其辞,它以清楚明确的几条——简明扼要,一张皮夹大小的卡片便可写下——使所有的人朝着同一个方向努力。

海氏集团执行董事布鲁斯普福(Bruce Pfau)说:“对于想建设什么样的企业文化,大多数公司只是画出一张草图,而最受赞赏的公司所画的则近似详细的建筑蓝图,并时时参照。

”成功有助于吸引优秀人才——优秀人材又为取得新的成功创造了条件。

这是不言而喻的,也确实如此。

如果想要获得优秀人才,那就首先必须使自己干得优秀。

英特尔公司的总裁克雷格·巴雷特(Craig Barrett)说:“人们认为我们在市场上具有优势、成功而且引人注目。

他们就会想成为其中的一员。

”一流公司清楚地知道它们需要什么样的人才,最受赞赏的公司不仅看求职者写的个人简历,更要对他们进行严格的心理测试。

例如,联邦快递公司看重的是该公司所说的“敢于冒险的精神和坚持信念的勇气”。

你如果不是一个生性活泼的人,大概不可能在迪斯尼公司找到一份工作,宝洁公司的方针则是聘用优秀的年轻人,然后在长期的工作中加以培养,因此,约翰·佩柏首席执行官亲自去大学挑选他所说的“我们未来的新鲜血液”。

糖尿病治疗药PPAR激动剂的一些情况

糖尿病治疗药PPAR激动剂的一些情况

糖尿病治疗药PPAR激动剂的一些情况糖尿病是一种由遗传基因决定的全身慢性代谢性疾病。

由于体内胰岛素的相对或绝对不足而引起糖、脂肪和蛋白质代谢的紊乱。

其主要特点是高血糖及糖尿。

糖尿病的病因至今尚未完全阐明,胰岛素分泌相对或绝对不足是本病的基本发病机理,而遗传因素和病毒感染后p细胞破坏,自身免疫紊乱,胰岛素拮抗激素,胰岛p细胞释放胰岛素异常,胰岛素受体异常、受体抗体和胰岛素抵抗等原因都可能导致胰岛素分泌不足、糖尿病的发生。

糖尿病本身并不可怕,可怕的是糖尿病的并发症,糖尿病带来的危害,几乎都来自它的并发症。

糖尿病除常发生酮症酸中毒、低血糖,以及大血管、微血管和周围神经病变等严重的并发症外,还具有脂代谢紊乱以及动脉粥样硬化、冠心病、心肌梗死等心血管并发症,这些并发症在许多国家已成为致死、致残并造成医疗费用增高的一个主要原因。

糖尿病可分为胰岛素依赖型(1型,即IDDM)和非胰岛素依赖型(2型,即NIDDM),其中2型患者占糖尿病病例的90%以上。

1型糖尿病治疗药主要是胰岛素及其类似物。

2型糖尿病口服降糖药产品主要有5类:磺脲类、D-苯丙氨酸类促胰岛素分泌剂、双胍类、a-葡萄糖苷酶抑制剂、胰岛素增敏剂。

噻唑烷二酮(thiazolidinediones/TZDs)类口服降糖药,属胰岛素增敏剂,是一种新型的过氧化酶增殖活化受体(peroxisome prolfferator—activated receptors,PPARs)激动剂。

1997年,Warner—Lambert和三共公司研制的Rezulin(瑞泽林、曲格列酮/tmditazone,首个噻唑烷二酮类药物品种)上市,口服降糖药市场发生了变化。

1999年5月获得美国FDA批准上市的Avandia(罗格列酮,rosiglitazonemai—eate,SmithklineBeecham)和1999年7月获得FDA批准上市的Actos(吡格列酮,ploditazone,EliLilly/Takeda)已成为口服降糖药的佼佼者。

中南大学湘雅医学院发展历程第七章国际合作与交流

中南大学湘雅医学院发展历程第七章国际合作与交流

第七章国际合作与交流湘雅医学院自成立以来,本着“古为今用,洋为中用”的求实精神,大胆借鉴和学习外国先进、成功经验,不断使自己得到发展与壮大。

1994年至2003年间,湘雅共有1800多人次专家、学者通过公派渠道、短期考察、接受培训、参加国际学术会议等,出访了近20个国家和地区;有近30个国家和地区的专家、学者及友好人士1900多人次来湘雅访问与讲学、合作与交流、考察与学习,其中有51人受聘担任湘雅名誉、客座教授。

与国外科研、教育合作各种项目达115项,获得各种项目经费共1,万美元;接受境外各种馈赠折合美金达万元。

为了扩大交流,还主办了如“发育与疾病的分子基础国际研讨会”等20次国际性学术会议。

这些国际交流与合作对湘雅在医学教育、科研、医疗、管理等方面起到了巨大的推动和促进作用。

湘雅在走向世界的进程中,在国际医学舞台上越来越活跃、越来越受到关注和认可。

第一节广泛的对外交流自上世纪70年代末国家实行改革开放政策以来,随着中美关系的恢复,美国中华医学基金会主席P. Ongley和华盛顿大学医学院负责人等1979年先后来院,恢复和建立了合作关系,开展了人员交流、资助培训和科研合作。

从90年代起,过去学校通过多种渠道和途径与美国、英国、日本、德国、澳大利亚、加拿大等国家的多所大学和学术组织建立的各种联系得到了巩固和加强。

学校不仅与他们广泛地开展学术交流及教学、科研合作,而且还得到了他们的大力支持。

与湘雅交流合作的国家、学校及学术团体也不断增加。

湘雅与一些国际和民间基金会或组织的合作更加频繁,得到他们的基金支持也不断增加,如:学校先后与美国雅礼协会、美国中华医学基金会、美国国立卫生院、英国Smithkline Beecham 公司、国际助老会、丹麦诺和诺德公司、日本冈本财团、香港联邦制药有限公司、香港国际钱币贺卡有限公司、亚洲老年培训中心、台湾紫藤文化基金会、台湾佛教慈济基金会等开展了实质性交流与合作。

多渠道、多途径,多请进、多派出,广泛开展校际交流,是学校对外交流指导思想的重要组成部分。

中美史克案例分析

中美史克案例分析

3、《沟通无限》

2007年2月12日,“3T”文化理念通过内部刊物 《沟通无限》与总经理Danny的专访同时发出。 Danny对“3T”文化进行了阐释,并称其为中美史 克的一次新生。 从那时到现在的6年多来,《沟通 无限》发行了30多期。每期都有“3T”明星的故事。 绝大多数故事在讲到工作的时候,都会提及“3T” 文化的作用。这些故事有的来自某个员工,有的来 自某些团队,持续写了6年多,超过500人次。这 相当于中美史克所有员工的三分之一人次。这么多 的“3T”故事,被史克员工在不同的场合下读过、 讲过。
4 公司文化



中美史克的文化理念包括使命、价值观和战略理念 企业使命:“我们总体的追求是:让人们能够做到更多,感觉更舒适, 生活更长久,从而改进人类的生活质量。” 价值观:“我们的3T工作方式”,相互信任(Trust)、开放透明 (Transparent)、积极主动 (Take initiative) ,即“3T”文化。这是中美史克 的文化核心。其具体内涵表述如下。 相互信任:我们用品格和行动创造信任!传播信任!我们为每一位有才 华的员工创造更多的自由和空间,让他们能做得更多!成长得更快!实现 更多的价值! 开放透明:我们崇尚开放透明,直言不讳;我们鼓励探寻真理,各种宝贵 的资源因为你我彼此的开放透明而运用得更加灵活和高效。 积极主动:我们内心热情,行动迅捷!任何情况下,我们都要“积极主 动”!我们大胆地拥抱变化,寻求创新机会,勇敢地追求高成长! 战略理念:中美史克有5大战略理念,多样化发展加速业务增长。我们 大力发展非处方药物的核心业务,同时将积极加强在消费保健品领域的投 资,从而大力度的提高未来的业务增长。 创造更多有价值的产品。我们将 不遗余力地增强我们的产品,确保我们品牌和产品广受患者和消费者欢迎。 简化运作模式。我们将简化公司的工作流程,去除影响工作效率的流程和 结构,以使员工们能更好地专注于真正重要的工作。注重个人授权。我们 将授权和发展我们的员工,从而确保为公司创造更多的价值。

葛兰素史克

葛兰素史克

葛兰素史克世界领先的制药业巨擘葛兰素史克公司秉承以研究开发为基础的一贯理念,凭藉公司本身的技术潜力和资源优势,在当今瞬息万变的医疗保健领域保持强劲的增长势头。

葛兰素史克公司,由葛兰素威康和史克必成强强联合,于2000年12月成立。

两家公司的历史均可追溯至19世纪中叶,各自在一个多世纪的不断创新和数次合并中,在医药领域都确立了世界级的领先地位。

两个制药巨人的成功合并,为葛兰素史克成为行业中无可争议的领导者奠定了基础,并在全球药品市场中占据了7%的份额。

葛兰素史克公司在抗感染、中枢神经系统、呼吸和胃肠道/代谢四大医疗领域代表当今世界的最高水平,在疫苗领域和抗肿瘤药物方面也雄居行业榜首。

此外,公司在消费保健领域也居世界领先地位,主要产品包括非处方药、口腔护理品和营养保健饮料。

2003年,公司全球销售总额达352亿美元,在全球药品市场中占据了7%的份额,其中处方药290亿美元。

葛兰素史克公司总部设在英国,以美国为业务营运中心。

公司在世界39个国家拥有99个生产基地,产品远销全球191个国家和地区,在全球拥有10万余名既掌握专业技能又有奉献精神的出色员工。

强大的研究开发能力葛兰素史克公司拥有全球制药行业中最大的研究开发体系之一,研发人员多达1 6,000余名,2003年研发投资高达40亿美元。

公司在基因组学/遗传学及新药开发技术方面居世界领先地位。

该企业在2007年度《财富》全球最大五百家公司排名中名列第一百四十七,在《巴伦周刊》公布的2006年度全球100家大公司受尊重度排行榜中名列第三十六。

葛兰素史克公司(GlaxoSmithKline)总部设在英国,以美国为业务营运中心。

公司在世界39个国家拥有99个生产基地,产品远销全球191个国家和地区,在全球拥有10万余名既掌握专业技能又有奉献精神的出色员工。

葛兰素史克公司2002年全球销售总额达212亿英镑(318亿美元),其中处方药为180亿英镑(270亿美元),新产品的销售额更是占据了处方药27%的份额。

中美史克案例分析综述

中美史克案例分析综述

2 新康泰克事件

2012年,中美史克再次面临了 公司业务发展的关键选择。一 段时间以来,不法分子在药店 内大量购买含有麻黄碱成分的 药品,用以提炼毒品。中美史 克的明星产品“新康泰克”胶 囊也是被购药品之一。公众对 此类药品的担忧与日俱增。如 何面对公众的担忧?如何处理 明星产品“新康泰克”?史克 再次面临艰难而关键性的选择。
4 公司文化
Biblioteka 中美史克的文化理念包括使命、价值观和战略理念 企业使命:“我们总体的追求是:让人们能够做到更多,感觉更舒适, 生活更长久,从而改进人类的生活质量。” 价值观:“我们的3T工作方式”,相互信任(Trust)、开放透明 (Transparent)、积极主动 (Take initiative) ,即“3T”文化。这是中美史克 的文化核心。其具体内涵表述如下。 相互信任:我们用品格和行动创造信任!传播信任!我们为每一位有才 华的员工创造更多的自由和空间,让他们能做得更多!成长得更快!实现 更多的价值! 开放透明:我们崇尚开放透明,直言不讳;我们鼓励探寻真理,各种宝贵 的资源因为你我彼此的开放透明而运用得更加灵活和高效。 积极主动:我们内心热情,行动迅捷!任何情况下,我们都要“积极主 动”!我们大胆地拥抱变化,寻求创新机会,勇敢地追求高成长! 战略理念:中美史克有5大战略理念,多样化发展加速业务增长。我们 大力发展非处方药物的核心业务,同时将积极加强在消费保健品领域的投 资,从而大力度的提高未来的业务增长。 创造更多有价值的产品。我们将 不遗余力地增强我们的产品,确保我们品牌和产品广受患者和消费者欢迎。 简化运作模式。我们将简化公司的工作流程,去除影响工作效率的流程和 结构,以使员工们能更好地专注于真正重要的工作。注重个人授权。我们 将授权和发展我们的员工,从而确保为公司创造更多的价值。
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And to explore other types of intervention such as education, physical therapy, aids and shoes”
&
Professor Paul Dieppe, Director of Medical Research Council’s Health Services Research Collaboration.
SPECIFIC INFORMATION – Exercise plan for the elderly – Diet – Aids for OA ie Shoes –General Health –Talking to the family
(Could be from 3rd party)
Dialogue Elements:
DIALOGUE VEHICLES (INVOLVEMENT) BRAND INFORMATION Panadol: “Taking the pain out of everyday – Letters pages – Tips from fellow suffers? life” – Help lines/Advice lines – Information dealing with painful moment – Feedback mechanics - Questionnaire – The Family – Incentives – Stress – Information – Personal – Prize Draws – OA – Best tips on „.. – Elderly THIRD PARTY ENDORSMENTS – Excersise – Medical profession – Associations - Articles –(CROSS SELLING) – Pharmacy - Helplines
Information
Full (through response)
P.O.S
Full (through response)
External list: • pharmacy • associates • OA •Asthma • 3rd Party Helplines/Carelines
Full - partial (may need qualification)
Consumers
&
Customer Prints
Carer
Long-term Pain Sufferer
The 4 cornerstones: A continuous cycle improvement
1
2
3
4
Identification
Qualification
Dialogue Communication
Mechanics : Format News letter Ongoing Mailings Magazine Internet Associations: i.e OA
Test Opportunities
Linking up with existing Consumer Associates
General OTC UK Panadol Brand signature UK Nurofen Brand signature
The value of moving customers from one category up to another 48%
Bonding
Bonding
-2 -8 -4 3 -4 (403) 2 3 (403) 3 10
Source: Arthritis Today
Long Term Pain: OA Suffer
•To alleviate the fear about their future. •To feel in control of their condition. •To be able to talk to their family about their condition. •Written information about their condition.
Evolutions & measurement
Knowledge: where it all starts
Key opportunities and potential – value – needs
Managing consumer behaviour to drive sales/supporting key brand messages
Not all customer are equal
• Only a small percentage of your consumers will provide you with your largest share of sales, and profit growth.
&
Analgesic Category
Two Dimensional Marketing
Consumers’ Needs Satisfied
Mass
Marketing
&
Consumers Reached
Market Share
Market share Vs Share of Customer
Consumers’ Needs Satisfied Share of Customer
OgilvyOne Worldwide
&
SmithKline Beecham
Why are we here?
To show how Customer Relationship Management can help you demonstrably build your business and how it can be proved. Three Issues .
COMPETITOR CLAIMS – Co-branding (NSAIDS’s, Aspirin) – Safety - No Interactions – Gentle - GI/ Asthma – Effective - for the whole family – O/A – Long term – Recommended for „...
19
Advantage
Performance Relevance Presence Base
Advantage
32%
Three Track Communication Model
Equity
Competitor
Competitor
Targeted
Heritage Safety efficacy
GI Issue
Bonding
-2 -8 -4 3 -4 (403) 2 3 (403) 3 10
19
Advantage
Performance Relevance Presence Base
Brand strengths & weaknesses relative to the category as a whole
Bonding
-2 -8 -4 3 -4 (403)
Advantage
Performance Relevance Presence Base
Brand strengths & weaknesses relative to the category as a whole
General OTC UK Panadol Brand signature UK Nurofen Brand signature
&
•To share the Psychological burden of suffering from OsteoArthritis.
Source: Arthritis Care & Research April 1999
Dialogue Elements: adding value through understanding
Ensuring the programme works and a continuous cycle of improvement
&
Consumer Identification and Qualification
Route
On/In pack
Benefits
– Proofs of purchase is immediate – High volumes - low cost –Existing uses and competitive use –Purchase relate (lowest) –Related areas (suffers) –Purchase related (not necessarily Panadol) –High levels of interest –Identification need
&
Added Value: Pain Tracker; enabling users to track/ keep a record of those painful moments, times for the Pharmacist or Doctor Pill boxes; So that you never have to be without Panadol. Panadol fits into your life Information; Self help leaflets - stress, OA, AssociatedAsthma Radio; Sponsorship of (co-branded/solus Media: the Pollen Panadol (SB) counts/pollution's/humidity reports
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