Starbucks毕马威复赛案例
毕马威公司的案例分析

攻心为上—案例分析:毕马威公司20世纪90年代的战略转变“毕马威公司20世纪90年代的战略转变”的案例所描述的是这个企业在1992年至2001年期间所经历的一场根本性的战略转变。
这个战略转变的发起人、领导者就是当时刚刚担任毕马威公司(以下简称KPMG)英国东南区分公司总经理,而在2001年已经成为KPMG全球董事长的科林.沙曼。
经过接近10年的非常成功的战略转变,KPMG已经成为世界上最大的专业服务提供商之一。
在截止2000年9月的财政年度中,KPMG的服务收入达到135亿美圆。
从表面上看,KPMG战略转变的成功所表现出的是这个公司的战略管理能力,但是实际上我们所应该欣赏的是科林.沙曼,作为一个管理者,同时又是一个战略家,他所具有的杰出的战略管理能力,特别是战略实施的能力。
一科林.沙曼是KPMG英国公司的一名资深合伙人,从1992年开始他成为KPMG英国最大业务地区(东南区)的总经理。
虽然当时他只是一个区域市场的领导者,但是具有一种强烈和超乎于其位置的愿望,那就是希望使自己所在的分公司和整个KPMG成为全行业最杰出的企业,这个愿望造就了后来的“领先者计划”,也是整个故事的起点。
对于已经在70-80年代连续取得成功的KPMG来说,成为行业的领先者并不是天方夜谈,因为当时它已经是整个行业六个最有竞争力的企业之一了。
但是实现这个愿望最大的难处之一恰巧就在于KPMG公司在什么时候能够出现科林.沙曼这样一个“超现实主义”的人物,他能够在公司所有的人都在感受成功和享受成功喜悦的时候发现“问题”,并且能够具有解决问题所需要的战略能力。
如果说90年代初的KPMG的绝大多数员工都在“海水下面浸泡”的话,那么科林.沙曼就是整个公司中为数不多的“岛屿”,他看到了整个环境、行业和竞争正在和将要发生的变化趋势,这种趋势有可能把整个行业带入一个以价格竞争为主要内容的时代。
因为:(1)在过去20年的时间里,主要会计师事务所所采用的发展战略基本上相同,以客户关系为基础,通过相关业务的多元化发展,从而最大限度地获得营销方面的范围经济,从而导致六个控制市场的主要竞争者具有几乎相同的业务组合;(2)经过一系列的购并与发展,六大竞争者在规模与掌握的资源方面没有实质性差异,各自拥有自己的客户,但是缺乏能够引领整个行业发展的领袖企业;(3)为了成为行业领袖,六个主要竞争者有可能陷入一场无差异的激烈竞争,从而导致整个行业的毛利下降;(4)事实上这种低价格的竞争已经在发生,而且受到了诉讼的威胁,正在受到越来越严格的规则与规定的监管。
毕马威案例分析大赛

毕马威案例分析大赛毕马威案例分析大赛是一个有关国际财务和会计领域的比赛,旨在培养和培养学生的分析和解决问题的能力。
在这个比赛中,学生需要选择一个真实的公司案例来分析和解决其中的问题,并提出一份报告。
以下是我参加毕马威案例分析大赛的一个案例分析:案例背景:我选择了美国电动汽车制造商特斯拉公司作为分析对象。
特斯拉是一家世界知名的电动汽车制造商,以其创新技术和环保理念而闻名。
然而,特斯拉在过去几年中一直面临着财务困境和生产问题。
问题分析:根据我对特斯拉公司的深入研究和分析,我发现公司面临着以下几个主要问题:1.生产问题:特斯拉一直以来都面临着生产问题。
公司在推出新车型和增加产能方面遇到了很大的困难。
这导致了交付延误和客户投诉的增加,从而影响了公司的声誉和销售额。
2.财务困境:特斯拉在过去几年中一直亏损。
公司的高额研发投入和生产成本导致了财务压力。
此外,特斯拉还面临着供应链的挑战和市场竞争的压力,这进一步加剧了公司的财务困境。
解决方案:为了解决特斯拉面临的问题,我提出了以下几个解决方案:1.改善生产流程:特斯拉可以采取措施来改善其生产流程和减少交付延误。
公司可以优化供应链管理和生产规划,并加强与供应商的合作,以确保原材料的及时供应。
此外,公司还可以引入新的生产技术和自动化设备,以提高生产效率。
2.降低成本:为了解决财务困境,特斯拉可以采取措施来降低成本。
公司可以减少研发投入,同时优化生产成本和运营费用。
此外,特斯拉还可以考虑与其他公司进行合作,共享生产资源和技术,以降低成本。
结论:根据我对特斯拉公司的分析,我认为通过改善生产流程和降低成本,公司可以解决其面临的问题,并实现可持续发展。
特斯拉作为一家创新型企业,有着巨大的竞争优势和市场潜力。
通过采取合适的措施,公司有望实现财务盈利,并继续在电动汽车领域取得领先地位。
毕马威面试 案例分析case-2017

Case1:a. 我抽到的case是一个关于一家名为bifood的食品行业的龙头企业,主要是一个餐厅形式,旗下有三个比较知名的品牌,主要的case是讲了这个公司将会加强一个加盟店的形式,然后要拆分中国市场,把中国市场作为一个独立的市场进行战略规划,还有一些关于这个公司现有战略,和未来战略的一个介绍,case的最后有一个财务报告,然后我抽到的问题里面包含了四个主要问题:第一个是对这个公司进行一个swot分析,第二个是简述一下这个公司加强加盟许可与拆分中国市场的利弊,第三个是简要阐述一下这个公司的现有战略好不好,其实这个问题我觉得和第二个有点类似,因为整个case花了很大篇幅来讲加盟许可,和中国市场的一个分离,也可以结合他对未来的一个战略和财务数据做一下分析。
最后一个是谈一下对食品行业的了解。
整个准备过程在60分钟,一定要先把问题写在草稿纸上,然后整个case很长,大概在10页左右,基本上阅读加上记录就会占用掉很多时间,其实我之前有准备很多战略分析方法,但是由于时间太紧,并且当时比较紧张,所以几乎没有用到。
时间到了以后hr还带着进去一个一个办公室,办公室里坐了一个manager,进去就直接让我开始分析case,然后由于当时处于高度紧张的状态,所以基本就是照着自己记录的笔记pre的(这里强调一下,case是不能带进去的,一定要做好note)。
我个人觉得高度紧张很难有一个临场发挥的空间,然后就是按照note的思路,对我的四个问题进行了分析与回答,case结束以后就是经理提问的环节,我遇到的经理全程都是用中文提问,问题的话就是一些比较常规的,针对你的简历内容作出的一点提问,比如你为什么想做审计,然后聊了一点学校的活动,还有实习经历这些,不用太过紧张,就是一个简单聊天的过程。
b. 我的案例是Bifoods Group,全球最长寿且最大的快餐连锁巨头,然后超级厉害,多少个国家,多少个店铺之类的,年收入15B,主要产品是Hot Chicken,pizza,印度风味食品。
毕马威---管理会计案例大赛初赛案例

Audrey TaylorWestern Washington University简介人物介绍:亨利·泰勒(Henry Taylor)——公司创始人、萨莫·泰勒(SummerTaylor)的父亲玛丽·泰勒(Marie Taylor)——创始人的妻子、萨莫·泰勒的母亲萨莫·泰勒——公司总裁爱德华·史密斯(Edward Smith)——研究开发部主任克莉丝·凯莉(Chris Kelly)——生产部主任蒙哥马利·布拉德福德(Montgomery Bradford)——负责营销的副总裁乔什瓦·西尔斯(Joshua Sears)——总会计师泰勒的减肥器械公司(Reduction Improvement Machines Inc.,TRIM)生产运动器械。
1950年,亨利·泰勒决定创建一个公司,生产既能使用又能享受的产品。
在第二次世界大战中亨利任空军导航员时,曾用跑步和举重来减除焦虑。
他从空军得到最好的训练,并希望制造和提供大众可以用来健身并使身心宁静的机械。
出于这一愿望,亨利聚集了他的几位教练,并在几位同僚和朋友的财务支持下,在家中的车库里创办了TRIM。
到2008年时,这家公司已经拥有一组可靠的产品,这些产品有成熟的市场渠道。
人们认为,TRIM的产品质量高、价格合理。
顾客们觉得他们付钱买的是产品而不是品牌。
不过,顾客的忠诚度很高,有些营销咨询人员劝告亨利提高TRIM产品的售价。
亨利拒绝了。
结果是,他更进一步地提高了顾客的忠诚度。
最近,对家庭和俱乐部用的健身运动器械的需求量急剧增加。
虽然TRIM公司仍然维持着这些器械的销售量,但是俱乐部和个人消费者逐渐转向其他公司生产的新型器械。
市场不断扩展,TRIM所占的市场份额却相对有所减少。
新任公司总裁萨莫·泰勒,过去曾是泳装模特儿、美国小姐亚军,毕业于史密斯女子学院。
毕马威案例分析赛南京大学赛区优秀作品

Swot Analysis
Weakness:
Mounting inflation and a swelling scale has been weakening its integral controllability. Besides, continuous large scale of financing will dilute the funder’s shareholding. Moreover, 5 years of low profits operation is in contradiction to the great business scale. So far, 360Buy’s wide sales scale has largely depended on lower pricing. However, since 3C commodities are in a high standardization level, but charged of an open and transparent price, the gross profit rate is fairly low.
Threats:
In 3C business, Gome and Suning has joined hands for price controlling pointing against 360Buy’s low price. In book market, and Joyo Amazon has associated for strategic compression. Since 360Buy is still in early days of growth, a premature and chaotic strategy for diversification will weaken its core competitiveness and make enemies. The corporation should deeply revise its management pattern, other than in a hurry for the price war.
CaseStarbucks营销案例

CaseStarbucks营销案例Market Research Case Study - Starbucks' Entry intoChinaThe Fine Art of Market Entry - Coffee for Tea-Drinking China Starbucks has developed an internationalization strategy to enable the company to open stores and franchises in countries across the globe. Market research is at the core of many of the market entry strategies Starbucks is employing. This case study will consider how market research has strengthened Starbucks entry into the Chinese markets.Starbucks articulated an entry strategy that would address the dominant Chinese markets and that was designed to be as inoffensive with respect to the Chinese culture as possible. Instead of taking the conventional approach with advertising and promotions - which could have been seen by potential Chinese consumers as attacking their culture of drinkingtea-they positioned stores in high-traffic and high visibility locations. Moreover, Starbucks very deliberately began to bridge the gap between the tea drinking culture and the coffee drinking culture by introducing beverages in the Chinese stores that included local tea-based ingredients.Market research supported the development of Starbucks' competitive internationalization strategy. The overarching competitive strategy was to create an aspirational brand. Prospective Starbucks customers in China could look forward to what Starbucks refers toas The Third Place experience. The Starbucks experience conveys status that is highly appealing to those aspiring to Western standards or to climbing the ladder in their own culture.Market research indicates that brand consistency is important to Starbucks' customers. When Starbucks opens a new store in an emerging market like China, the best baristas are sent for the launch and to conduct training of the baristas who will carry on when once the launch has completed.Market Research Addresses the Emerging Market Political EnvironmentMarket research helped to identify the attributes of capitalism in the Peoples' Republic of China (PRC). The middle class in China has rapidly accepted Western standards as an acceptable standard of the bourgeois class. Moreover, Chinese consumers accept purchases of luxury goods as a means to pursuing quality lifestyles, and no longer consider it to be decadent or indicative of a lack of a nationalistic orientation. Capitalism in The Peoples' Republic of China supports the status conscious population that manifests its interest in keeping up with the Jones' through excessive luxury consumption.The Chinese government's support of luxury consumption is particularly apparent in certain cities in China. The second-tier city of Chengdu serves as a market research case study in Chinese governmental support of capitalism. Chengdu promotes capitalism at a levelevidenced by the presence of stores like Louis Vuitton and Cartier in its downtown. According to Chengdu Retail Industry Association, stores selling 80 percent of international luxury brands are located in Chengdu, and the city ranks just third in luxury sales after Beijing and Shanghai. It is easy to see how this national orientation toward luxury goods extends to the Starbucks brand, which is characterized by a certain degree of exclusivity.Market Research Reveals Attributes of Emerging Market Legal EnvironmentIt is essential to understand the intellectual property rights laws and licensing issues when planning market entry in an emerging market. Starbucks has used intellectual protection laws to prevent its business model and brand from being illegally copied in China. Four years after opening its first café in China - in 1999 - Starbucks had registered all its major trademarks in China. A number of Chinese businesses have overstepped legal bounds in their efforts to mimic the successful Starbucks model.The organization and structure of Starbucks' global operations was informed by market research. The organizational strategies employed by Starbucks were derived from Starbucks' experiences in other emerging markets supported an early recognition that China is not one homogeneous market. The organizational strategies employed by Starbucks addressed the many Chinese markets. The culture dominant in northern China differs radically from the culture in the eastern parts of China, as reflected in the differences in consumer spending power inland which is considerably lower than the spending power in in coastal cities. The complexity of the Chinese markets led to regional partnerships to aid in Starbucks' plans for expansion in China; the partnerships provided consumer insight into Chinese tastes and preferences that helped Starbucks localize to the diverse markets.Northern China - joint venture with Beijing Mei Da coffee companyEastern China - partnered with Taiwan-based Uni-President Southern China - worked with Maxim's Caterers in Hong KongStarbucks' competitive advantage is built on product, service,and brand attributes, many of which have been shown through market research to be important to Starbucks' customers. Western brands have an advantage over local Chinese brands because of a commonly accepted reputation for consistently higher quality products and services, a factor that establishes the Western brands as premium brands in the minds of consumers. When Western brands attempt to increase market share by cutting prices, they erode the very competitive strategy that gives them an edge in consumer perceptions. Moreover, Western brands cannot effectively maintain a lower pricing strategy than local Chinese brands. Maintain brand integrity in new markets. Starbucks' global brand is valuable and maintaining brand integrity is a fundamental focus in Starbucks' internationalization efforts. The baristas in China acted as brand ambassadors to help embed the Starbucks culture in the new market and ensure that high standards for customer service and product quality are maintained at each new and established local store.Starbucks' ability to address changing markets is honed by effective and ongoing market research. Establishing and maintaining a global Starbucks brand does not mean having a global platform or uniform global products. Starbucks marketing strategy in China was based on customization in response to diverse Chinese consumer target segmentation. Starbucks created extensive consumer taste profile analyses that are sufficiently agile to enable them to change with the market and to create an attractive East meets West product mix. Moreover, the localization effort is sufficiently flexible to permit each store to have the flexibility to choose from a wide beverage portfolio.Questions:1. Please use PETS to assess the China market potential forStarbucks2. Please explore the different market entrance options, and choose the best one forStarbucks.3. Please use STP tool to incept a China marketing strategy for Starbucks4. Please implement the China marketing strategy through a detailed plan of product,placement, price and promotion for Starbucks.。
毕马威案例分析大赛

Situation Analysis
Markets Analysis
Market Selection
Strategy
Forecast
natural beauty&care market by 2014 estimated by Kline Group
Cosmetics Industry Analysis
E. Strategy
Let’s welcome the Herborist’s chief marketing officer
◆Shanghai Jahwa company was founded back to 1889 and it's the largest domestic company for personal and household care products. ◆Established in1998, distinguished itself by using traditional Chinese herbal principles, targeted at high-end personal care with mid-high prices.
Natural cosmetic products are better
Organic cosmetics worth paying more 40% 33%
See it a nice cake and want Asia-Pacific 63% to have a share
globally 50%
FACTOR
Opportunity
Sephora has stores all over the world The increasing popularity of the Chinese culture The increasing desire for natural and organic products The cosmetics industry is still growing
毕马威案例分析大赛作品

Volume Rate in the Market
Amount of money earned in the market
100.00% 90.00% 80.00% 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00%
0.00%
2007
2008
2009
2010e
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
2007
2008
2009
2010e
22 new stock-
keeping units has
emerged in 2008 and
2009. The whole
market is short of
these
products,
which decreases the
bargaining power.
Paramount has a lot of advantages in the competition. Paramount has occupied a great status and has become a respected brand in the industry. Goal: Improve the competitive advantage and strengthen the best place in market.
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StarbucksProduct and pricing decisionsON THE JOB:FACING A BUSINESS CHALLENGE AT STARBUCKSBrewing Up Success NationwideHave you had your coffee yet today?If so,did you open a can of Folgers and brew it yourself,or did you hand $2 to a barista and ask for a "single tall skinny mocha no whip with extra cocoa"?More and more coffee drinkers are getting their daily dose of java from Starbucks Coffee Company. Founded in 1971,Starbucks originally sold its trademark dark-roasted coffee beans in a few Seattle stores. But everything changed when current chairman and CEO Howard Schultz took over in 1987. Schultz envisioned selling gourmet coffee beverages in hip neighborhood coffee bars like the ones he saw on every corner while vacationing in Italy. He wanted Starbucks to be a meeting place where people could exchange ideas and escape from everyday hassles. And from day one he wanted to go national.Schultz focused on building a competitive advantage through a loyal,well-trained labor force that delivers consistently superior products and service. He also fostered a company commitment to employer responsibility,environmental stewardship,passion for coffee,and integrity in customer relations. His efforts paid off. In a decade,Starbucks grew to over 1,100 stores in 22 states and 3 foreign countries. In the United States,Starbucks literally changed the defi1ition of "a good cup of coffee." Loyal customers are described as "religious" about the product. In fact,Starbucks is so highly regarded that the company is leveraging its reputation with brand extensions. Bottled coffee beverages,ice cream,music CDs,and a coffee-laced beer now bear the Starbucks logo and are available on grocery store shelves. In addition,the company receives hundreds of joint venture proposals for new products every week.But even though the success of Schultz's vision has led to unprecedented opportunities,it has also created new challenges. Rapid expansion has led some consumers to view Starbucks as a corporate villain that rides into town,throws down a lump of cash to get the best locations,and then drives the local cafes out of business. Locals fear that a Starbucks on the corner means the loss of a community's unique character. Brand extensions also raise new concerns;Although initial products have proven successful,they run the risk of diluting Starbucks' core identity as a premium coffee company. The company also faces the challenge of keeping quality consistent as the company continues to grow. Starbucks sets customers‘ expectations high,and it must continue to meet those expectations to stay ahead of new competitors that enter the market almost daily.These concerns weighed heavily on the minds of Schultz's marketing team as Starbucks celebrated its twenty-fifth birthday. Team members were developing a new marketing strategy that they hoped would establish Starbucks' image and assure its future success nationwide. If you were on that team,what would you do to maintain Starbucks' leadership position?How would you evaluate the potential of new products?How would you define your target markets?What image would you want consumers to have of Starbucks,and how would you maintain that image as the company continues to grow?On the Job:Meeting Business Challenges at StarbucksStarbucks entered its twenty-sixth year as the uncontested leader of the gourmet coffee market. The company had already experienced incredible growth,with sales approaching $700million in 1996,and Schultz had plans to continue expanding,opening almost 900 new stores over the next several years. But the coming years would undoubtedly prove challenging. Competitors like The Second Cup,Seattle's Best Coffee,and Barnie's had expansion plans of their own. And many companies imitated Schultz's formula for success with the hope of beating Starbucks at its own game. The Starbucks marketing team had to be savvy to stay on top.The team began by extensively researching both competitors' and Starbucks' stores. They brought in hidden cameras to document how well the employees knew their coffee,and they asked customers how they felt about the products,atmosphere,service,and coffee. The insights they gained became the foundation of their strategy.As with all good marketing strategies,the heart of the plan was a vision of how they wanted to position Starbucks in the coffee market. In addition to remaining the quality leader,they wanted Starbucks stores to appear more like local cafes than a national chain and more like a sanctuary from daily stresses than just a take-out coffee store. Other goals included boosting stagnant sales in older stores,establishing a central focus for all Starbucks products,and developing national advertising that would convey a consistent image. Achieving these objectives required making changes in products,distribution,and promotion.'Over the years,Starbucks core products,coffee beans and beverages,had already undergone changes to meet customer preferences. But some merchandise,such as mugs and coffee makers,had been left untouched. Now new merchandise was planned for all stores. In addition,new food items were offered to attract customers throughout the day (because half the day's sales were typically made during the morning hours)。