问题 问答题

ABC公司是一家炼油公司,它通过自己旗下的ABC公司加油站出售自己的产品。ABC公司进行了市场调研后认为汽油市场60%的份额由“服务导向型客户”占领。这些客户属于中高收入阶层,当加油站能够提供优秀的客户服务,如整洁的设施、便利店、态度友好的员工、快速服务、能够用信用卡付款以及提供优质高辛烷汽油时,他们愿意支付较高的汽油价格。剩余40%的市场份额由那些寻找最廉价汽油的“货比三家者”组成。ABC公司的战略是以60%的服务导向型客户为主要目标。ABC公司2012年度平衡记分卡如下。为了简洁起见,我们省略了为实现每个目标而采取的计划。

目标 衡量指标 目标业绩 实际业绩
财务方面
增加股东价值 价格回升导致经营收入的变化 90000000 95000000
增长导致经营收入的变化 65000000 67000000
客户方面
提高市场份额 占整个汽油市场的市场份额 10% 9.8%
内部业务流程方面
提高汽油质量 质量指数 94分 95分
提高炼油厂业绩 炼油厂可靠性指数 91% 91%
确保汽油可供性 产品可供性指数 99% 100%
学习和增长方面
提高炼油厂流程能力 具备先进控制能力的炼油厂流程比例 88% 90%
要求:

你是否同意ABC公司的决定,在平衡记分卡的财务方面不包括生产率提高导致经营收入变化这一衡量指标请简单说明原因。

答案

参考答案:ABC公司在记分卡财务方面没有衡量生产率提高而导致的经营收入变化,这是正确的。ABC公司的战略是通过在客户服务上收取溢价来实现增长。记分卡指标注重的是公司在实施这个战略上的成功性。人均生产率利得对ABC公司的战略来说并不关键,因此不必在记分卡上进行衡量。

问答题

【听力原文】My topic today is how to address the problem of hunger and starvation, which still exists in many parts of the world. To end hunger starts with people’s own productivity. A dangerous and patronizing cliche we often hear is: give a man a fish and feed him for a day; teach a man to fish and you feed him for life. People living with chronic hunger have generations of wisdom about ’fishing’ — the problem is the barbed wire around the lake. The hunger project announced recently by the United Nations cut through the barbed wire, addressing the underlying social conditions that systematically deny hungry people the opportunity they need to end their own hunger. When we invest in a hunger project, we are investing in people’s productivity and giving people a chance to translate their hard work into improved well-being. We are ensuring that people get the opportunities which are rightfully theirs. Too often hungry people are isolated, marginalized and exploited. Mobilizing communities and building local organizations is critically important — both to sustain the work we do and to get more out of our precious resources and efforts. When people come together to work, a kind of social capital is created that can compensate for the lack of financial capital in rural areas. In Africa, a unique feature of the hunger project’s work is to organize villages to work cooperatively on community land to produce food for food banks. This fosters collective responsibility and action for a better future for all. Another example is in some Asian countries, such as India and Bangladesh, where hunger project volunteer animators have catalyzed the creation of over 1,100 local organizations throughout the country. With nearly 50% ran by women, these local groups create savings programs and invest in individual and collective income generating enterprises, including sowing, tailoring and weaving projects, bakeries and small businesses, fish and poultry farming, bee keeping and plant nurseries. The impact of these enterprises is enormous. As women have become economically empowered, the decision-making roles have increased. As family incomes have often tripled, parents are sending more children — both girls and boys — to school.

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