20.Business process change
●Business processes
The value chain analyses the organisation as a collection of activities, but these activities are also joined together in processes. “A process is a bounded set of activities that are undertaken, in response to some event, in order to generate an output” (Harmon) 价值链分析了公司是由一系列活动构成的，而这些活动也充斥在各个流程中。Harmon定义：流程是一组能够为客户创造有价值的结果的相互关联的活动。
Organisations may seek to improve their processes in order to:提高流程是为了实现：
?reduce costs, particularly during an economic downturn降低成本，尤其经济衰退时
?provide a scaleable platform for expanding production, or entering new markets建立可拓展的平台，拓展生产或进入一个新市场
?offer better products or services in order to be more competitive提供更好的产品或服务，提高竞争力
?exploit opportunities offered by technology (e.g. cheaper communication)通过新技术开拓机遇
?execute a new strategic direction 实行新战略
●Process – strategy matrix
Harmon’s process‐strategy matrix uses two criteria to categorise processes, and the best approach to improving them:哈默的过程战略矩阵使用了2个要素来分类流程
Complexity – simple processes are fairly straightforward, with clearly defined rules to follow and little change over time. Complex processes require high levels of judgement and may change
frequently.复杂性：单一的过程相对简单明了，长期来看变化也少；复杂的过程需要很高的自主判断，而且会频繁变化。
Strategic importance – how much value does the process add to an organisation’s products and services. A high strategic importance process is a core competency and a source of competitive
advantage. A low strategic importance process simply needs to be done so that a company can do something else that adds value.战略重要性：这个过程会给产品和服务增加多少价值？战略重要性高，意味着关系核心竞争力和竞争优势的资源。对于低战略重要性的过程，公司宁愿做些其他事来提高价值。
Based on this, processes can be categorised as follows:
a)Low complexity‐low strategic importance processes need to be carried out as efficiently as possible
but there is little scope for improving them. These should be automated as far as possible using
standard off‐the‐shelf software and may be best outsourced, e.g. purchase ledger.这类流程要提高效率，但提升空间可能不大，考虑自动化（现成软件/系统）或外包，比如财务记账。
b)Low complexity‐high strategic importance processes are key to the organisation’s success.
Automation should be used to reduce costs and gain efficiency. We should also be aiming to improve these processes, e.g. product assembly. 此类流程对公司成败很重要。自动化可以有助于降低成本，提高效率，比如产品装配。
c)High complexity‐low strategic importance these processes will cause problems they aren’t done but
don’t add much value. Because they are complex, they may be hard to automate. Organisations may decide to outsource these processes to a specialist, e.g. large‐scale logistics and distribution这类流程不做的话会对公司造成麻烦，但做了的话，价值也不大。这类通常有专业技能要求，所以最好外包，比如物流。
d)High complexity‐high strategic importance These are critical and involve a lot of human expertise.
These processes will be a priority for major improvements, e.g. negotiating partnerships, new
product development对公司至关重要，需要经验判断和专业技能。如何提升这些流程是首要考量，比如谈判的合伙关系，新产品开发等。
Tips: Bear in mind that the same process may be in a different category for different companies. For a company that provides payroll services, efficient and accurate payroll processing is a core competence
and key to competitive advantage, but it is unlikely to be strategically important for other organisations.同
一流程在不同公司有不同的意义，比如对于专业提供薪酬服务的公司，有效率和精准的薪酬流程是
核心竞争力，但对于其他公司而言，战略上就没这么重要。
●Outsourcing
If processes are outsourced to an external provider, this may bring the following benefits:
?The provider should have economies of scale which will lead to cost reductions利用他人的规模经济来达到降低成本的目的
?Management time is freed up to focus on core competencies 集中精力提高核心竞争力
?The specialist provider may bring greater expertise than the organisation can supply internally 借助外包商的专家专业技能>胜于自己内部的能力
On the other hand, some of the problems with outsourcing are:
?It leads to a reduction of control, particularly in relation to quality. Firms try to mitigate this by having clear service level agreements in place and devoting resources to relationship management失去控制，尤其是质量方面。企业要有明确的服务水平协议来缓解这一关系，并将资源投入到关系管理中去。
?Firms may be tied in to long‐term contracts and find it hard to change suppliers even if their supplier is unsatisfactory可能存在长期合同，即使不满意也很难轻易更换供应商
?Outsourcing can mean a firm loses competencies and becomes dependent on suppliers, giving them increased bargaining power even when the contract ends公司这方面能力不足，过度依赖供应商，提高对方议价能力
Tips: When processes are outsourced they cannot be a basis of competitive advantage as any company
can use the same provider. These processes therefore become commodities and companies need to focus on their truly core processes.当流程外包时，它们不能成为公司竞争优势的基础，任何公司都可以使
用相同的供应商来获得这种能力。因此，这些流程只是公司购买的商品。企业需要集中在他们真正
的核心过程上。
典型例题：2011/12 Q2答题思路
问题1: Evaluate, using an appropriate framework or model, the suitability of iCompute’s current approach to EACH of these high level processes.（12分）
I.Advice on legal issues (currently outsourced)
II.Software support (currently outsourced)
III.Time recording (currently in‐house)
1.Introduction
The question does not suggest an appropriate framework to use in the candidate?s answer. This model answer uses the Harmon process‐strategy grid as its reference point. However, credit would be given for any appropriate alternative framework.题目没有给出用什么模型，本案用了Harmon流程战略模型来分析。
2.Analysis
The primary purpose of the Harmon process‐strategy matrix is to ensure that organisations focus their process redesign efforts in the most appropriate areas.矩阵的主要目的是确保公司的努力集中在最合适的领域，进行流程的重新设计。
The grid has two axes. One is concerned with process complexity and the other with strategic importance. For each quadrant of the grid Harmon suggests appropriate solution options.
For example, straightforward commodity processes with low process complexity and low strategic importance should be either outsourced or automated, using a commercial off‐the‐shelf software package.矩阵的2个维度是复杂性和战略重要性。不同组合区别对待。
Elements of this grid can be applied to the three high level process applications identified at iCompute. 1)Advice on legal issues Bespoke systems development is risky. There is evidence in the scenario of
litigation between iCompute and two of its customers. Contracts have to be carefully worded and advice taken to head off or manage legal disputes.合同必须措辞谨慎，以管理和避免法律纠纷。
Although iCompute is considering moving this process in‐house, it seems unlikely that it will be able to afford, attract or motivate an internal legal team.尽管考虑自己做，但看起来不太现实，无法承担，吸引和激励一个内部的法律团队。
Advice on legal issues could be classified as a process of high complexity and low strategic
importance on the process/strategy matrix. Consequently, it seems that continuing the outsourcing arrangement should be the preferred option.法律意见这个流程属于高复杂度，低战略性。继续外包给专业团队做，是比较理性的选择。
The current supplier employs experts who keep up‐to‐date in an increasingly complex field. They can also advise on employee legislation.目前的事务所有劳务专家，熟悉这个越发复杂的领域，提供劳务法律的意见。
2)Software support is provided by the company to support both its bespoke and package solutions.
This used to be organised in‐house, but was outsourced a year ago.技术支持在订做软件和打包方案，过去是自己做的，一年前开始外包。
Subsequent customer feedback has been poor, but even without this feedback, it could be argued that outsourcing was a poor decision.后期客户反馈，外包效果不好。
Service is one of the primary activities of Porter’s value chain. It directly influences the customer’s perception of the supplier and the likelihood of a repeat purchase.在PORTER价值链模型中，服务是主要活动，直接影响客户感受，决定是否会再次购买产品/服务。In the context of iCompute, feedback from end users to their managers is likely to influence future software purchasing decisions.
根据上下文来看，最终用户反馈会影响购买决定。
Consequently, not only is support relatively complex (as acknowledged by the manager who made the outsourcing decision) but it is also of strategicimportance to iCompute.所以，服务不仅相对复杂，也是战略重要的，建议自己来做，或引入自动化系统。This suggests that iCompute should bring support back in‐house, perhaps by the use of an automated system.
3)Time recording: The management of iCompute requires much more detailed time recording
information, showing how long employees have worked on certain tasks and projects.管理层建议引入一个计时系统，计算完成某项工作/项目的时间。
Some contracts are on a time and materials basis and time recording data is required for accurate and prompt billing.有些合同是基于时间和材料的，便于精确快速计算发票。However, most contracts are on a fixed price basis and better internal information is required on which to build quotes for this type of work.但大多数合同是固定价格，所以更好的内部信息可以帮助确认定价。
The company has decided to develop software in‐house to support this high level process. This
appears to be a questionable decision for at least three reasons.公司决心自己做计时系统，但这个决定遭到质疑：1）制作该系统的人力物力，本是用来接外部合同，产生效益的；2）精确的时间统计本就是很多行业的关键要素，市场上可以买到现有的系统；3）这类应用对于公司的流程而言，是简单且低附加值的，应该通过软件包或外包方式解决。
?Firstly, it uses resources which could be employed on external fee‐earning contracts.
?Secondly, accurate time recording is a key requirement in many professions (lawyers, accountants, etc) and it seems highly likely that a range of off‐the‐shelf packages would be
available to fulfil their needs.
?Finally, it could be argued that the application is a relatively simple low‐value process in the process‐strategy matrix and so should be carried out either through a software package or an
outsourced solution.
典型例题：2015/06 Q2答题思路
问题1: Evaluate the claim that ‘all four products can be produced more cheaply by the supplier
in Tinglia’ and discuss the issues raised by outsourcing the production of YTR’s products to
Tinglia.（15分）看清楚题目，指的是所有4个产品打包从该供应商外采购.答案很好！
自己生产VS外采购，成本分析：（一定要有加总后比较的意识！）
光从单位成本来看，AC外采购便宜，BD自己生产便宜。
If products A and C are sub‐contracted, the company would then have spare capacity.
There is no evidence from the scenario that there is any demand for further production for
B and D. More research has to be conducted to see if, in fact, production capacity is a
limiting factor at the company and can be effectively utilised to produce more of B and D.
If this is the case, then there would be a powerful argument for outsourcing A and C.如果
AC外采购，那公司就有多余产能。题目中也没有说BD是否有更多生产需求，所以需要
做深入调查，看看BD是否因为产能受限而仅仅停留在当前的生产数量上，如果是这样，
那么多余产能能被有效利用起来生产BD。这种情况下，AC很有外采购的必要。
The reaction of the company’s workforce also has to be taken into consideration. If production of B and D cannot be expanded to take up the spare capacity, then redundancies may be required and so strikeaction may take place as a result of an industrial dispute.公司决策还必须考虑工人的反应。如果BD不能消耗因AC外包而导致的过剩产能，那么就会裁员，甚至导致劳资纠纷而产生罢工。
Evidence also suggests that products A and C require more labour intensive processes. So even if spare capacity is used up, demand for labour would reduce. There are also likely to be costs associated with redundancies which do not appear to have been taken into
consideration.而且AC都是劳动密集型产品，即使产能利用起来了，劳动力资源未必可以消化完。所以可能的裁员费用必须考虑进去。
The company has no experience in managing an outsourced supplier and ensuring that supplied products are of the required quality.公司没有管理外协供应商的经验，所以必须实施管理，确保产品质量。
a)Contractual terms will have to be established for specifying the terms of supply and for
specifying service level agreements and penalties for failing to supply.合同条款要明确货物送达的状态，服务水平等级和无法供货的惩罚。
b)Quality acceptance criteria will have to be established and a process set up for formally
accepting the products produced by the outsourcer.产品验收标准也要确认，实施一定的流程来检验产品，通过检验的才能接收。
c)This management of the outsource supplier will require one‐off and continuing costs
which do not appear to have been factored into the proposal. 外协商的管理需要一次性和持续性的成本,这点在提案中没有考虑到。
The company has always advertised itself as producing locally in the region. It is part of their marketing campaign and an attraction to local customers. 这家公司一直标榜自己在本地区生产。这是他们营销活动的一部分，也是吸引本地客户的地方。Sourcing the products through geographically remote outsourcers invalidates the marketing message and may also lead to adverse customer reaction.一旦客户知道产品是远程采购，可能导致不良的客户反应。
The company needs to understand the reasons why customers buy its products in the first place before it makes such a decision.公司必须非常清楚客户选择他们的理由，在做任何决定前。
The justification for outsourcing product C is purely made on the saving of fixed costs attributable to its manufacture. The variable production cost of C is actually less than the buy‐in cost ($48,000 compared with $50,000), but the addition of the fixed overhead makes the outsourcing option cheaper. C产品外采购是因为固定成本的关系，如果只考虑可变成本，实际是自己生产<外采购的，但加上固定间接费用，外采购就变得便宜了。
There are two issues here: the reliability of this estimate of fixed costs and the likelihood that these savings can be delivered by management when the production of the product is outsourced.这里有2个问题：这个预估固定成本的可靠性和外包是否真正可以节省这笔费用的可能性。
It seems unlikely that all four products will have exactly the same direct effect on fixed costs; it looks more like an arbitrary figure.而且对4个产品平均分摊固定成本并不合理，费用的分布可能更随意。Furthermore, on many occasions, fixed costs savings do not
actually materialise. Management fails to deliver.此外，在许多情况下，管理层并不能如
他们所想的，真正节约固定成本。
Finally, the outsourcing prices offered may depend upon outsourcing the whole of production to Tinglia.最后，这个外采购协议价可能是整体采购价格，如果单独采购，就未必是这个价格了。If this is the case, then the outsourcing option is very slightly cheaper ($204,250 compared with $205,000) but this again depends upon the reliability of the fixed overhead data and the ability of management to save these fixed costs once production is outsourced.从目前的方案来看，外采购仅仅节约了750，前提是固定间接费用数据可靠，管理层真正有能力通过外采购节约这笔支出。
The cost of shutting the production capacity in Yvern and employee redundancy costs also have to be taken into consideration.此外，还要考虑关闭产能，裁员的费用。 Summary
The decision to make or buy certain products should not be taken on cost savings alone.自己做还是外采购的决定，不能单单看成本节约，还要考虑其他因素。
The company has considerable experience of making the products and the location they are produced in appears to be important to both the company (from its marketing message) and its customers. In contrast, the company has no experience in outsourcing and managing outsourced providers.对公司和客户而言，都要需要考虑制造经验和生产地（从市场反馈来看，这点也很重要）。相反，公司在外采购和管理外协供应商方面，并没有经验。
In addition, the new managing director’s assertion that ‘all four products can be produced more cheaply by the supplier in Tinglia’ is ambiguous. 新经理的说法“4种产品都外采购”
是模糊的。
?If he means that the products can be made more cheaply in Tinglia if all four products are outsourced, then he is just about correct, although data on overhead costs would have to be reconsidered and other costs associated with outsourcing investigated.如果他指的是4种产品打包一起外采购，那么是正确的，但间接费用需要被重新考虑，外采购的成本也要做好功课。
?However, if he means that all products can individually be produced more cheaply in Tinglia, then he is clearly incorrect. Products B and D can be produced more cheaply
in‐house. However, partial outsourcing may lead to spare labour and machine capacity
issues in the factory in Yvern.如果他指的是单个产品外采购更便宜，那就大大错了。BD 自己生产要便宜的多。而且部分外协会导致多余劳动力和机械产能的处置问题。
问题2: Examine the relevance of each of the four generic strategies shown in Table two to the competitive environment in which YTR operates and evaluate the choice of a cost leadership strategy by YTR’s managing director.（10分）Porter’s Generic Strategies – 教材已删
The managing director states that he wishes to follow a generic strategy of cost leadership. However, it seems likely that he has misunderstood the term or that he is knowingly using it as a euphemism for cost reduction. His slide missed out important information.管理层说想要做成本领导者，但要么他理解错了成本领导者，要么他明知却故意用了成本降低来委婉解释了。他的表述少了4个维度Target (all customers & market segment), low cost and unique.
A generic strategy of cost leadership means being the lowest cost producer in the industry as a whole.成本领先的通用战略，意味着在整个行业中实现最低成本生产。（积累思路：以下3
点是构成成本领先优势的必要因素：规模经济，技术优势，资源优势）
?It seems unlikely that the company can pursue such a strategy. It has larger rivals (who will be able to obtain better economies of scale)both within the region and within the country as a whole.公司似乎远远达不到这种战略。它有更大的竞争对手（他们有更好的经济规模），无论是在该地区内（区域第3），还是在整个国家看来（全国第50）。
?There is no evidence of technical advantage, and indeed the managing director has commented on outdated information technology.也没有证据显示他有技术优势，事实上，总经理已经评论过他们的技术，已经过时了。
?There is no suggestion, either, of other factors which would allow the company to achieve cost leadership, such as having favourable access to sources of supply, or raw materials or labour.文中也没有任何因素显示，公司能获得成本领先，比如获得材料，人力资源的优势。
1)A differentiation strategy assumes that competitive advantage can be gained, in the
industry as a whole, through particular characteristics of a company’s product. Companies which pursue such a strategy worry less about costs and seek, instead, to be perceived in the industry as unique.差异化策略，意味着通过一个公司的产品特色，获得行业整体内的竞争优势。For example, the product may be innovative or superior in some way. Again, this does not appear to apply to YTR, in the context of the industry.比如说，产品在某些方面有创新性或具有优势的。但显然，文中的YTR不符合这点。
Both cost leadership and differentiation require superior performance, which does not
appear to be a characteristic of YTR.无论成本领先还是差异化，都需要产品有优越性能，YTR不具备这种特质。
2)A focused or niche strategy takes place when a firm concentrates its attention on one or
more market segments or niches.专一化战略指企业集中注意力在一个或多个细分市场。
In doing so it could aim to be a cost leader for a particular segment. This is the
costfocusstrategy identified in the managing director’s slide.为了实现这点，公司会考虑在某个特定市场做成本领先者，所以管理层做出了关注成本/削减成本的战略。This is often associated with an environment where’broader scope’ companies exhibit an element of over‐performance, offering a particular segment much more than it wants, at a price which reflects this.这往往与环境相关联，与更广泛的公司相比，也算得上表现卓越，并且在价格上反映这一点。This may be a possible strategy for YTR if their products are largely
indistinguishable from other producers in Yvern. However, outsourcing production does not appear to be the right way of pursuing this strategy.另外，如果产品跟其他公司相比是同质的，也能考虑这个战略‐低成本。然而，外包生产并不是追求这一战略的正确途径。
3)Alternatively, a company might pursue differentiation for a particular segment; a
differentiationfocus strategy.公司另一个选择是追求特定市场的差异化战略。
This strategy seeks to provide a perceived high quality product to a selected market
segment or niche. Such products may be heavily branded and sold at a substantial price premium.这一战略旨在提供在特定市场相对高质量的产品。这种产品有很高的品牌认知度，以较高的溢价出售。
There is evidence to suggest that YTR has a strong brand and meets a demand for regional, locally produced products.文中证据显示，YTR有较高的品牌意识，迎合了当地区域的消费者口味，发挥本土制造的优势。
Summary
A better strategy for YTR is focus, where it can serve a particular niche where it can largely
insulateitself from the competition.对YTR而言，更好的战略是专一化战略，即关注某个细分
市场，可以在很大程度上摆脱竞争。
Porter suggests that a company must pursue one of these strategies. Both cost leadership and differentiation require superior performance and some form of focus strategy is easier, as it is
simpler to dominate a niche market. PORTER建议说公司可以追求这些战略。不管成本领先还
是差异化，都需要卓越的表现，所以关注细分市场的战略在一定程度上要简单些，因为占领
某个市场要容易得多。
21.Process redesign methodology流程再设计的方法★
Where a process has been selected for significant improvement, it is helpful to follow a structured methodology. This is similar to the project management approaches.当一个流程需要显著改进的时候，遵循结构化方法是很有帮助的，类似于项目管理的方法。
1)Understand the project – this includes defining the scope of the work, goals and developing a
detailed plan. The plan should include time and cost estimates and who should carry out the
work.理解项目：定义工作范围，目标和开发详细计划（包括预计时间和成本，以及执行人）
2)Analyse the process – the team needs to establish how the process currently works by
discussion with staff, then document it in a process diagram. This will include identifyingissues
with the current process and consideringimprovements. The team will then develop a plan for
the redesign of the process.分析流程：流程当前是如何运作的→流程书面化→发现当前存在
的问题→确认改进方向→开发方案，重新设计
3)Redesign the process – consider a wide range of alternative proposals to improve the process
and select which ones will be adopted. At the end of this phase, documentation will be
produced detailing the newprocess.重新设计流程：考虑众多方案，再从中挑选，将选定方案
的新流程书面化。
4)Implement the redesigned proces s – create the jobdescriptions, trainstaff and set up systems
needed to implement the new process. If newsoftware is required, it will be written at this
stage.执行再设计流程：建立工作描述，培训员工，建立体系。如果需要新软件系统，也要
在这一步编写好。
5)Roll‐out the redesigned process – put the new process into action. Change management
techniques will be relevant here.推出重新设计的流程：贯彻执行新流程，这可能涉及到改变
管理技巧。
●Practical process improvement实用的工艺改进
考试中的出题方式：描述一个问题，让考生提出改进意见。这种题型就是本章节的概念，也需要一定的common sense.考虑和答题着眼点如下：
?有哪些活动是重复的duplicated或者冗余的redundant?
?员工Staff是否有匹配的技能right skills来履行任务?（Multi‐skill会省掉企业流程的麻烦）
?从一个团队或部门到另一个，是如何有效的转换transitions（“hand‐offs”）这是一个经常出现的问题。
?有没有哪些活动activities是无法给客户或最终使用者customer or end user增加价值add value 的？(涉及价值链模型)
?是否有机会自动化opportunities to automate任何活动？如何实现？好处是什么？
?当前流程的有效性是否被可靠计量？从目前的测量结果看，是否反映出任何问题？
?是否有机会从根本上改变opportunity to radically change这个过程，并获得显着的改善？
课堂案例：发现案例中的问题及原因和潜在的解决方案，从中确认一个根本radical解决方案。
Potential causes Solutions
接线员从客户收集的信息是不正确或不充分，不足以让工程师判断出正确的备件 培训要改进，客服人员能更好理解产品 客户直接与培训过的工程师交流问题
信息是正确的，但工程师错误地预测所需的部件提高对工程师对产品和客户知识的培训
增加工程师对特定产品的专业性
顾客的系统已经被修改，且没有在公司备案 跟客户签约时应约定，任何修改需通知公司
定期检查客户系统
仓库将错误的备件发给工程师 工程师离开仓库前，应该检查备件是否正确
审查发货部的子过程，看看下单是否出错
从工程师的订单到发行零件，整个过程完全自动
化
相关部件已经无库存 提高库存控制和补货系统
Radical solution: 有些设备的电子配件可以自动将运行参数传输到远程地址。公司可以考虑在客户系统里加装此类设备，自动传输运行参数，这样公司可以直接获悉运行错误的原因，减少出错率。
典型例题：2014/12 Q2答题思路–这道题只要多想想中国的热线是怎样的流程即可！
案例背景：热线外包给有口音的第三方国家，热线流程不合理。
问题1：评估当前热线流程，提出改进意见。（15分）
Issues with the current process当前流程的问题
?There are too many handoffs in the current process, particularly given the need to connect to each section by telephone. It seems likely that bottlenecks will form around these handoffs.目前太多的转接流程，特别是需要电话连接到每个部分。瓶颈将围绕这些转接而展开。
?The role of the supervisor is particularly redundant from the perspective of Stella Electronics (SE).
Enquiries for other companies should not be part of their process and, from their perspective, the supervisor adds no value.总接线员的角色很多余。一个总接询问找哪家公司，这个流程不该存在，不为SE创造价值。
?The payment or service contract reference number and the password are requested relatively late in the process. The need to have these available could have been flagged earlier in the process,
perhaps at first contact with the supervisor.付款或服务合同参考号以及口令，在流程中的位置太后。应该提到前面去，或者干脆作为第一步。
?On average, 153 people per day (600 callsx0.85x30%) 除开不要代码的15%的服务剩下的30%不记得代码do not know their reference number. This means that SE is billed $153 per day for calls
which are not resolved. It also wastes the end customer’s time and money and is a potential source of complaint and dissatisfaction.有$153/天的付费问题没有得到解决，浪费客户的时间和钱，引起潜在的客户不满意及抱怨。
?On average, 18 people (17.85) per day ((600‐90‐153) x 5%) 记住代码的人中的5%不记得密码do not know their password. This means that SE is billed $18 per day for calls which are not resolved. It also wastes the end customer's time and money and is, again, a potential source of dissatisfaction and complaint.有$18/天的付费问题没有得到解决，浪费客户的时间和钱，引起潜在的客户不满意及抱怨。
?Although the split of staff across the sections seems reasonable at first sight (six people in technical support for 60% of querie s, three people in Stella support for 25% refunds, and one person in the contracts section for 15% of queries), this makes two problems.
Firstly, the contracts section is disproportionately understaffed (it should have 1?5 staff) and,
secondly, and, more importantly, 100% of the calls have to pass though the three people in Stella support. This must be a bottleneck, and is likely to be the main reason for the poor service
experienced by the end customer.不同服务不同人员看似合理，但也存在2方面问题。其一，合同这块员工不足，只有一个人在处理；其二，每个电话至少要经3道手，这种转接就是个瓶颈，也是最终客户反映客服体验很糟糕的原因。
Potential solutions潜在解决方案
?A dedicated phone number could be given to SE customers to eradicate the need for a TCG supervisor.司开专线，600的电话访问量足以自开专线了，没必要跟别家公司混一起。
?Different phone numbers could be given to SE customers for the three different types of query. Thus there will be a dedicated refund line, a dedicated contracts line and a dedicated technical support line.不同类型的问题不同服务热线号，就用不着转接了。
?Staffing levels could be changed to reflect the frequency of calls. For example, an extra person could be provided in the contracts section, although this does not address the support bottleneck.员工水平随呼叫频率更改。比如合同部分可以提供额外的人员，但这并没有解决支持的瓶颈问题。
?The role of routing calls could be performed by an automated telephone system. For example, option 1 could be refunds, option 2 for technical queries and option 3 for service contracts. This
would also provide a mechanism for handling other types of queries (option 4), which could be the responsibility of the supervisor if his or her role is retained.导向电话可以改自动的，比如按键1是退款，按键2是技术咨询，按键3为服务合同。处理其他询问服务也可按此机制来操作，成为按键4。
?Customers requesting refunds or requiring technical support could be informed earlier in the process of the need to have their contract reference number and password ready. This could be given in the automated reply (see point above) to the initial phone call or menu choice selected or it could be requested by the supervisor, if this role is retained. The need for this could also be prominently
displayed on their company’s website.需要参考号和口令的提示应该早些告知那些退款和技术支持服务的客户，这可以在自动回复（见上面）的初始电话或选择菜单里嵌入。此外，对参考号和口令的需求也可以在公司的网站上显眼处标示。
?Multi‐skilling staff so that they could effectively handle any part of the process would reduce hand offs. It may be difficult to include technical support in a multi‐skilled role, but it certainly seems
feasible to merge the refund and service contract roles. Reducing the number of swim lanes is an effective way of improving a business process.培养多种技能的员工有助于提升效率，减少转接次数。虽然说技术支持很难普及，但退款和服务合同是可以在服务员工中普及学习的。减少转接通道是改善业务流程的有效途径。
问题2：讨论是否应该继续将热线外包？还是自己运作热线服务？（10分）
1)The financial case for outsourcing still remains very strong. At present, the cost to SE is $600 per day
for a service provided by 10 people, giving a 24 hour service. SE has calculated that it will cost $50 to employ a person with similar competencies in Arborium for an eight hour shift. This produces a 24 hour cost of $150. If SE continues to employ 10 staff, then the total cost will be $1,500 per day.外包业务的财务案例仍然非常强劲。外包600，自己做1500，外包划算。
2)There would also be capital costs of re‐establishing the infrastructure to provide the support service,
including telephones, office furniture and training costs. There will also be operational costs, such as electricity and office rent and property charges.（积累思路）此外，建立这个团队还有其他资本性支出。比如购置电话，办公室家具，培训成本，运营成本如电，办公室租赁费和相关费用。 So a like‐to‐like switch back to an in‐house support unit seems impossible to justify on cost grounds. 所
以从成本来看，自己做售后服务显然不太可能。
However, SE could consider alternative ways of dealing with calls.那么其他可行的途径呢？
?Technical queries could be addressed by improving support documentation (reducing the demand for queries) and by publishing frequently asked questions (FAQs) on its website. Email support could also be offered.提高支持文件（降低咨询需求）来解决技术咨询的问题。比如说在网站上发布常见问题及解决方案，或提供邮件地址解决支持问题。
?The processing of refunds and the handling of service contracts could be provided by an online process. This seems particularly suited to refund processing.退款和服务合同的处理可以并线。
?Contracts, which appears to require a dialogue between the customer and SE, seems less of a candidate for this. Improvements in query handling might also allow SE to reduce the number of people working in the centre to a level where the cost of the service would be roughly the same as the outsourced equivalent.题目中还提到口音问题，所以针对服务合同的处理，因为需要与顾客对话的，那么这项服务需要减少该中心的人员，而要考虑是否可以以差不多成本雇到当地人来做。
?The cultural context of outsourcing needs consideration. Outsourcing, and particularly offshoring, appears to have a negative impact on customers who, as well as having difficulty in understanding the call centre staff based in different countries, increasingly view offshoring as a way of exporting employment.外包需要考虑的文化语境，尤其是境外外包，对客户会有负面效应。比如在不同国家的呼叫中心工作人员对客户的理解会有困难，越来越认为离岸外包是一种就业出口。As the number of people out of work in Arborium continues to grow, so the pressure increases on
companies to bring work back in‐house.随着失业人数持续增长，所以公司的压力增加，需要考虑本土做。SE might be able to make some marketing or public relations capital out of bringing support back in‐house and into the country.这可能需要一些营销或公共关系的资金，将支持服务带回本土。
?Service is a primary activity on the value chain. It is a key point where customers interact with an organisation and form their opinions about it.服务是价值链的主要活动。这是公司与客户互动，决定客户怎么看待公司的关键点。At present, many customers have a negative view of SE informed by their contact with the TCG call centre. Queries take too long to process and there are problems in understanding the call centre staff.目前很多客户不满意，因为呼叫中心在外国。咨询耗时长，问题多，客服人员不理解。SE needs to consider whether it is wise to outsource such a
customer‐focused activity. Perhaps the support activities (information technology, procurement) of the value chain are better candidates for outsourcing.公司需要考虑外包是否明智，毕竟这是一个以客户为中心的活动。不妨考虑将价值链中的支持活动（信息技术、采购）外包，会更好些。?不过，对于SE公司而言，售后服务不是主要活动。作为一个电子零售商，将售后外包给TCG还算比较合理的，但必须提高服务质量。SE应该花更多时间和精力提高其核心竞争力core
competencies and activity.（有点啰嗦，可以不写）
结论：
In the short term, it would seem sensible to introduce improvements at the TCG call centre. The service is already relatively cheap and could be made cheaper by reducing the number of calls
(through improved documentation and website support) and by reducing the number of calls which are not resolved.从短期来看，想想怎样改进TCG呼叫中心的服务才是明智之举。虽然这项服务成本已经相对便宜，但减少呼叫数量（通过文字指引和网站支持）和减少为解决来电，都能让成本更低。
In the longer term, SE might wish to re‐consider the wisdom of outsourcing a customer‐facing service and they may, on ethical grounds, wish to invest in jobs in the country where most of their
customers are. Publicising this socially responsible decision might also boost sales.从长期来看，公司需要重新考虑，将一个面对客户的服务外包是否明智。是从道德立足点来看，大多数的客户肯定是希望增进本土就业的。如果自己做（本土做），这种社会责任感的宣扬会促进销售。（客户喜欢有社会责任感的企业）
22.Software solutions
考试中需要考虑的一个实际操作问题：被用来提高流程的软件是标准软件还是定制系统：
?Standard package – such as an ERP system which would be supplied by the software supplier in modules that can be built up as required; 标准软件，如ERP系统，模块都是固定的，可以根据客户需求组合各种模块，添加需要的功能。
Advantage Disadvantage
Cheaper：软件开发商可将研发成本摊销到许多客户上
Quicker：买来装上就能用了（定制则很费时） Quality：所有客户反馈的问题都有助于提升质量Support：说明书和客户论坛都是服务支持
试用机会：别人那里先试试看，好用再买 Staff：能招聘到有使用此软件经验的员工 meet needs可能无法百分百满足客户需求 needs change客户需求改变时，软件不适用 Supplier control供应商决定了软件的未来发展方向，是否继续开发，且升级需要再付费
一旦供应商经营不善倒闭了，就没有售后支持了Competitive advantage没有竞争优势，因为谁都可以从市面上买这个软件。
?Bespoke system – written specifically for the business.定制系统，完全根据客户需求设计（其优缺点跟标准软件基本相反）
●Establishing software requirements确立软件需求
一系列技术techniques需要被采用，帮助确认软件需求，主要包括：
Interviews 访谈 Questionnaires
问卷调查
Observation
现场观察
Workshops
开会讨论
●Assessing software packages评估软件包
Skidmore and Eva提出软件包应该根据10个高层次的要求来评估：
1)Functional requirements – things the software must do to support business functions功能性要求(即
使用软件的目的)：软件必须实现的功能，以支持业务功能
2)Non‐functional requirements – things the software must do but do not directly relate to business
functions, e.g. compliance and audit requirements非功能性要求：软件必要功能，但不是为了实现商业功能，如合规性和审计要求
3)Technical requirements – factors such as the hardware platform to be used and the operating system,
which may need to be compatible with existing operations技术需求：如使用的硬件平台和操作系统，必须和当前系统兼容
4)Design requirements – flexibility to adapt the package over time设计需求：随着时间的推移，仍然
可以灵活使用
5)Supplier stability – minimise the risk of supplier failing by review of financial statements, current
trading, insurance cover etc.供应商稳定性：需要确保供应商失败风险较低，可以通过考察它的财务报表，目前交易量，保险条款等。（否则得不到后续技术支持）
6)Supplier citizenship – social responsibility considerations供应商的公民社会责任
7)Initial implementation – how likely is it that the installation will be smooth初始执行：安装顺利的可
能性
8)Operability requirements – ongoing support and upgrades available可操作性要求：技术支持的可
持续性以及升级业务
9)Time constraints – how quickly can the package be installed时限性：多快可以安装使用
10)Cost constraints – the price!成本考虑：价格
●Selecting a supplier选择软件供应商
当为公司选择一个软件包时，必不可少的工作是有一个明确规定的阶段。Skidmore and Eva认为是分下述5各阶段：
1)Obtaining tenders: Identify potential suppliers and issue invitation to tender (ITT)确定潜在的供应
商发出投标邀请书（ITT）
2)First pass selection: Assess tenders against criteria and identify a small number for further evaluation
初选：根据判断标准评估供应商，确立更小范围的供应商名单
3)Second pass selection: More detailed investigation, usually involving presentations, demonstrations,
questioning, customer references, financial investigation etc.复选：更多细节调查，包括供应商的介绍，文件证明，问题回答，客户反馈，财务调查等。（business case study）
4)Implementation: To include testing, preparing documentation, training and data migration实施：包
括测试，准备文件，培训（key user）和数据迁移
5)Long‐term relationship: Ongoing management of relationship to get support长期关系建立，获得更
多的技术支持
典型例题：2014/06 Q3答题思路
问题1：评估,选择和执行软件方案的步骤?解释这些步骤如何防范题中出现的问题?(15分)
Stage One: Evaluation评估
This is concerned with establishing whether a commercial off‐the‐shelf software package would be an appropriate way of automating the CRM requirements.考虑现成的软件包是否是将客户关系管理需求自动化的一个合适的选择。
A framework such as the Harmon process – strategy matrix could be used. There is no evidence in the scenario that any alternative (outsourcing, bespoke software development) to the software package approach was considered.战略矩阵是一个可行的评估方法。在文中没有提及公司有考虑其他可行的方案，比如外采购或者定制软件等。
Generally, CRM applications are likely to be relatively complex and of medium strategic importance. Consequently, by chance, a software package approach does appear a reasonable response, although it would have been beneficial for that decision to stem from a proper evaluation, rather than the whim and the will of the new sales and marketing executive.一般而言，客户关系管理应用程序可能是比较复杂的，中等的战略重要性。因此，个别情况下，软件包的方案是比较合理的反应，如果从一个适当的评价来看，那将是有益的。但如果站在新的销售和营销执行的意愿的角度看，就不是这么回事儿了。 Stage Two: Business case商业案例分析
This stage would require the definition of a formal business case, including a financial evaluation of the proposed investment.这个阶段需要一个正式的商业案例的定义，包括对投资计划的财务评价。 This was avoided by negotiating the price down to below the capex threshold at Bridge Co. If this had not been done, then a business case would have been required.The failure to produce a business case has two consequences.但因为软件价格磋商后，低于了评估的门槛（20K）,如果没有这么做的话，商业案例分析就需要。因为没有执行商业案例分析，导致了2个结果。
First, it meant that no other likely costs associated with the software purchase were ever considered. These were either avoided (such as the training costs) or had to be funded out of the operational budget (the cost of data migration).首先，这意味着任何其他可能与软件购买相关的费用没有被考虑
进去。要么被忽略了（如培训成本），要么没有进入操作预算里（如数据迁移成本）。
Second, and more importantly, there was no attempt to establish what benefits the Custcare CRM package offered the organisation.其次，也是更重要的是，我们不知道采购的软件会给公司带来哪些好处？These could have been financial benefits (so could be compared with costs using an appropriate investment appraisal technique) or they could have been intangible benefits (such as improved customer satisfaction).可能是经济收益（需要使用合适的投资评估技术）或是无形的收益（比如提高客户满意度）Both tangible and intangible benefits could have been subject to a benefits realisation review at the end of the project, to see whether the anticipated benefits had materialised.无论是有形的还是无形的好处，在项目结束的时候，都需要看看现实情况怎样，预期收益是否实现？The failure to document the anticipated benefits in advance means that although the software is being used, there is an air of disappointment and deflation about the project outcome.没有预先做好计划收益，意味着就算实际使用了软件，也会对项目的产出有失望感或觉得不值这个价。
Stage Three: Requirements definition需求定义
This stage is concerned with defining the requirements which the software package is to be evaluated against. No formal requirements definition was performed at Bridge Co.这个阶段考虑了需求的定义，软件包的目的应该是满足这些需求的。但公司并没有这么做。
Teri was enthusiastic about the product, based on her experience at her previous company. She felt that the requirements would be very similar at Bridge Co.T这个人判断公司需要，依照她在前老板那里的经验，她觉得新老公司需求很相近。In fact, she was proved correct, as far as the functional requirements were concerned. The sales and marketing staff appear to be quite happy with the features of the software and, indeed, ithas provided valuable functionality which they did not anticipate.实际上，她的判断是正确的，如果仅仅考虑功能性要求的话。最初，销售和市场员工对于软件的功能很惊叹，觉得很有价值，超出想象。
However, important non‐functional and technical requirements were missed. These concerned the technical interface with the order processing system and the overall slow performance of the software. Performance and interface requirements should have been part of the requirements specification which the package was evaluated against.但是，重要的非功能和技术需求被忽略了。比如技术界面与订单系统的兼容性，导致软件安装后运行速度缓慢。性能和接口要求应该是对软件包规范进行评估的一部分More thought could also have been given to supplier requirements: What Bridge Co would like from the supplying company.This would have prompted thoughts about support requirements and also the geographical location of the supplier.此外，还有其他供应商的支持性特质需要被考虑，比如地理位置。题中有原话“我宁愿软件供应商是本地供应商”。This could have been one of the evaluation criteria. Stage 4: Evaluation of competing products竞争产品的评价
The need to compile and issue a formal Invitation to Tender (ITT) would have required Bridge Co to consider alternative products and suppliers.找几家产品和供应商，发正式招标。
Even just following the capex requirements at Bridge Co would have forced the sales and marketing department to consider three competitive responses to their requirements. This was not done, no alternatives were considered.按照B公司的资本要求，销售和市场部门应该考虑三家供应商来竞争报价，但实际上并没有这么做。It may have been possible to find a solution which did fulfil the technical interface requirements and achieved the required performance.或者找一个方案来满足接口技术要求，实现需要的功能。However, even if this were not possible, and Custcare remained the best solution, the formality of the ITT process would have allowed Teri to demonstrate that the package had been selected after proper consideration of alternatives.但或许，C公司仍旧是最好的选择。就算按照招标流程走了，经过考虑，仍旧会选择C公司。It would have introduced an element of due diligence and transparency which is missing from the project.走流程，意味着尽职和透明，但在该项目里，这步缺失了。
Stage 5: Contract negotiation合同谈判
Once a potential solution is identified, a detailed investigation of the contract is required to remove or amend clauses which the customer is unhappy about.潜在方案确认后，需要进一步研究合同，剔除或修改不满意的条款。
Contracts are usually framed in favour of the software supplier. It is at this stage that Bridge Co would have identified two issues which subsequently caused problems.合同通常是有利于软件供应商的。所以在后来引起了2方面问题。First, the legal jurisdiction of the contract; this could have been changed, through negotiation, from Solland to Deeland.首先，合同的法律管辖权在S，这点需要通过谈判变更为D。Second, the restriction on who can be employed as contract staff on Custcare projects. Again, this would probably have been removed after negotiation (or a preferential contract rate agreed).其次，限制谁可以作为软件项目的操作人员。这点也是可以通过谈判剔除的。
Contractual arrangements are very difficult to change retrospectively. They need to be reviewed before the purchase is completed. If insurmountable problems occur (for example, a reluctance to vary a clause), then the customer can legitimately withdraw at this stage, citing the unacceptable risk the clause exposes them to.合同条款是很难被追溯修改的，需要在买之前就好好审阅。那么一旦发生不可克服的问题（如不愿意改变条款），客户可以合法的退出，避免不可接受的风险。
Stage 6: Implementation
Effective training, appropriate documentation and successful datamigration are central to the success of the project. Proper consideration of them also contributes to the business case (stage 2).有效的培训，适当的文档和成功的数据迁移是项目成功的核心。对他们的适当考虑也有助于商业案例分析（阶段2）。Omitting training has been a false economy at Bridge Co, leading to too much use of an inadequate support agreement.缺乏培训是一种不经济的做法，导致了后期大量的不充分的支持安排。Data migration had to be separately funded and turned out to be disproportionally expensive.数据迁移必须单独付费，价格不成比例的昂贵。
问题2：结合题目，选择现成软件方案相较于定制软件的优势? (10分)
Quick快
The Custcare solution did provide a quick solution to the CRM requirement at Bridge Co. Speed of implementation is a claimed advantage of commercial off‐the‐shelf software packages and this is valid in this scenario.现成软件是一个快速方案，实施的速度就是一个很大的优势。这一点在案例中有体现。题中原话：如果让IT部门按照销售和市场部门要求定制，至少需要18个月；而用现成的系统，3个月就可以上马。
Comprehensive functionality综合功能
The Custcare solution did provide comprehensive functionality. The sales and marketing department were impressed with the package. It did all the things they wanted it to do and it also gave them ideas and possibilities which they would never have thought of.现成软件功能比较综合，最初是很令人惊讶的，既实现了我们想得到的，也实现了我们没想到的。
Software packages have the advantage of incorporating industry best practice within a broad, comprehensive functionality. Custcare allows an organisation without a CRM, such as Bridge Co, to quickly get up to speed and to offer services as least as good as some of its competitors.软件包的有点是，利用其广泛的，全面的功能，将行业最佳实践整合起来。帮助B公司，快速提供给他们与其他竞争对手一样好的服务。
Relatively cheap相对便宜
Despite the extra costs of data migration, the software package does appear to offer a relatively cheap solution. In general, software packages, where the cost of development and maintenance is shared amongst many customers, are usually much cheaper than bespoke alternatives.如果不考虑数据迁移到
费用，软件包的价格还是相对便宜的。通常来说，大众软件的研发和维护成本是由很多用户来共同承担的，比定制软件要便宜很多。
（题中的话）C软件包成本小于30K，内部IT定制软件光分析就要18K。（脑洞大开）如果加上开发和测试系统，整体费用要比C软件贵的多。
Robustness稳定
There have been no complaints about the robustness of the Custcare solution. The only difficulties concern its failure to meet certain requirements, and the problems of support and training. C软件运行稳定，没啥抱怨。仅存的问题是关于支持和培训的，跟软件本身无关。
In general, software packages are of better quality than bespoke alternatives. The package has been extensively used by many users in a range of organisations and problems will have been progressively identified and solved.通常来说，大众软件质量要比定制软件好。因为诸多用户的反馈令大众软件不断改进，问题都已经得到解决了。It is impossible to exhaustively test bespoke solutions, so they are often beset with robustness and reliability problems, particularly in the period just after implementation.但定制软件不可能做这么多测试，所以稳定性和可靠性就不足，尤其是刚开始用的一段时间，问题会比较多。
The two problems reported by Mick are relatively easy to solve. A piece of bespoke software could be developed as a bridge between the CRM and the order processing system.文中提到的2个问题还是比较好解决的。可以开发一个介于CRM和下单系统之间的定制软件。
1)This bridge would import files from the CRM system in one format and then convert them into the
format required by the order processing system, and vice versa.这个系统将CRM系统的数据导出，转换格式后，使其可以导入下单系统。
2)The performance of the software could be addressed by improving the specification of hardware at
Bridge Co, or by scheduling jobs so that complex reports and queries are run when the system is not busy, for example, overnight.通过改善B公司的硬件规格，可以解决该软件的性能问题。或者重新规划下作息，复杂的报告和询单在系统不忙时运作，譬如夜间运作。
These solutions are not ideal, but provide a reasonable way forward. Overall, the software package approach still seems a reasonable way forward.这些方案虽然不理想，但是切实可行的。总的来说，C 这个软件包对公司而言，还是一个合理的选择。
23.E‐business 电子商务（60%概率出现在选做题）
E‐business has been defined as “the transformation of key business processes through the use of internet technologies”. It covers application of technology to any part of an organisation’s value chain.电子商务是通过使用互联网技术转变关键业务流程。它涵盖了组织价值链中的任何一部分的技术应用。
课堂案例：E‐business对玩具连锁店的优点
Benefits:
?X may be able to buy goods more cheaply by comparing suppliers online公司通过比较线上的供应商，可以买到更便宜的货源
?Access to an increased market by selling online. They could expand out of their regional base and possibly sell online线上销售可以扩大市场，比如网上销售卖到其他区域
?They can gain increased sales without having to add expensive high street space销售增长，但无需增加沿街旺铺，节约成本
?It would open up new marketing channels such as email and use of social networks打开新的市场渠道，比如通过邮件和社交网络
●Terminology associated with e‐business电子商务术语
?Hardware refers to the physical components of a computer system. An operatingsystem is a set of basic instructions that tells the computer how to run itself. Software is a collection of programmes and data that tells the computer what to do.硬件指的是计算机系统的物理组件。操作系统是一组基本指令，它告诉计算机如何运行它自己。软件是一个集合的程序和数据，告诉计算机该做什么。
?The internet is a global system of interconnected computers. Information is transferred over the internet using a standard protocol. The two most common ways of using the internet are by
accessing websites using a browser (such as Internet Explorer) or email (using specialist software such as Outlook).互联网是全球互联的计算机系统。在互联网上使用标准协议传输信息。2种最常见的互联网使用方式，一是登录浏览器，二是邮箱。
?An intranet uses internet technology to create a private network, usually accessible only to those working for a certain organisation. Firewalls are used to protect the network from unauthorised
access. An extranet allows some level of access to selected outsiders such as suppliers or customers.
内联网利用互联网技术来创建一个专用网络，通常只有那些为某个组织工作。防火墙是用来保护网络免受未经授权的访问。外网允许一定程度的外部访问，如供应商或客户。
?Machines on the internet are divided into servers, which provide services to other machines (e.g.
web servers, email servers) and clients, which request services (e.g. PCs). It is also possible for clients to communicate directly with other clients (e.g.Skype).在互联网上的机器被分为服务器，向其他机器（邮箱服务器）或客户（PCs）提供服务。也有可能让客户直接与其他客户沟通（Skype）。 ?M‐commerce or mobile commerce is the use of wireless devices to transact over the internet.移动商务是利用无线设备，实现在互联网上互动。
?Cloud computing refers to a system whereby resources, software, and information are stored on external servers and accessed by users on demand, rather than being stored on individual
computers.云计算是将资源、软件和信息存储在外部服务器的一个系统，客户可以通过访问使用，这样就不用存储在个人电脑上了。
●IT and strategy
Organisations must consider the impact of technology in developing strategies, particularly considering
企业必须考虑技术对发展战略的影响，特别是:
?How does technology change our environment ‐ e.g. new competitors emerging, customers using new technology)?技术是怎样改变我们的商业环境？
?Can we use technology to change our internal processes (– e.g. reduce costs or deliver better products or services)?我们是否可以利用技术来改变我们的内部流程？
Typical evolution of these strategies may be as follows典型战略评估方法:
1)Create a website to provide information to customers建立一个网站，提供给客户信息
2)Use the site to interact with customers via email, customer surveys and feedback通过网络与客户互
动，包括邮件，顾客问卷调查和反馈等
3)Use the site to support transactions such as online ordering and payment利用网络支持交易，譬如
线上订单和支付系统
4)Establish customer forums, communities and auctions建立客户论坛、社区和拍卖
5)Use internet technology to manage customer relationships and supply chain利用互联网技术来管理
客户关系和供应链
6)Use internal collaborationtools such as web conferencing, discussions boards and video‐sharing使用
内部协作工具,比如网络会议，讨论板和视频共享
●Varieties ofe‐commerce各种电子商务
E‐commerce is a type of e‐business that involves a financial transaction. There are four main categories of e‐commerce.电子商务是一种涉及金融交易的商务形式。电子商务主要有四大类。
电子商务对公司与客户之间的互动产生了极大的影响。In particular, it can affect intermediaries – anyone who helps facilitate a transaction between a buyer and a seller.特别是，它影响了中介机构‐有助于促进买家和卖家之间的交易。
?Disintermediation去中介化化 – removal of traditional distribution channels, so that sellers deal directly with buyers剔除传统的分销渠道，让卖家直接与买家交易
?Reintermediation再中介化– establishment of new intermediary roles such as search engines, price comparison sites, online retailers or marketplaces确立新的中介角色，如搜索引擎，价格比较网站，在线零售商或市场
?Countermediation柜台中介– established companies set up new intermediaries成立公司，建立新的中介机构
One of the issues with e‐commerce is converting an internet presence into revenue (the business model)
电子商务面临的问题之一是将互联网的存在转变为收入（商业/盈利模式），比如：
?Producing goods and services and selling them direct to customer over the web (e.g. https://www.doczj.com/doc/4c3548854.html,)把商品和服务，直接在网上出售给客户，比如戴尔
?Selling good and services produced by others online – the traditional retail model (e.g. https://www.doczj.com/doc/4c3548854.html,)通过线上其他渠道卖商品和服务，类似于传统零售模式
?Carrying advertising on the site which others will pay for (Google’s sponsored links and Facebook)在浏览量比较高的网站上投放广告，网站赚广告费，如谷歌的赞助商链接
?Bringing together buyers and sellers in exchange for a fee (e.g. eBay)把买家和卖家会聚在一起，直接交易，双向收费
?Users pay a subscription for access to the site (e.g. the Times is now charging for access to their content). A common approach is “freemium”, whereby a basic service is available for free and other features are available if you upgrade (e.g. LinkedIn) 用户支付订阅费，才能登录网站。或者初级用户免费，中高级用户收费，如领英
许多王长融合了上述这些方法，比如视频网站，如果付费成为VIP就不用听广告；但免费用户可以在听广告后得到有限服务，满足了不同客户层的需求。
24.Supply chain management供应链管理
The term supply chain refers to all activities involved in transforming goods from original raw materials through to when the goods are consumed or discarded. Supply chain management may be upstream (relate to suppliers) or downstream (relate to customers).供应链是指从原材料到产品使用时，所涉及的全部活动。供应链管理包括上游（涉及供应商）或下游（涉及客户）。
?Traditional supply chain models were based on a push model, whereby goods are produced
according to schedules based on historical production patterns. Push models are often poor at responding to changes in consumption.传统供应链模型是“推”的模式。产品是按照过去的销售经验来安排生产，然后推销给客户，一旦消费行为有变化，企业将陷入被动。
?Instead of being driven by forecasts, the pull model is driven directly by customer demands. A customer order for a product will “pull” it through the supply chain. Modern communications
technology makes this possible.取代由预测驱动的方式，另一种是由客户需求来驱动，成为“拉”
的模式。只有当客户下单后，厂家才生产。现代沟通技术让这种模式变得可能。
In practice, a supply chain will usually be a combination of push and pull. For example, some components are manufactured based on forecasts but are only assembled into the final product when the customer places an order.现实中，供应链往往是推和拉的融合。比如戴尔，零配件是现成的，由周边供应商供给，客户一下单，才组装后发送。
课堂例题：Pull相较于Push的优缺点
Advantage:
?As production responds to changes in demand, the level of obsolete inventory is reduced. This should reduce the need for promotions and discounts to sell excess products.生产响应了需求的变化，降低了过时的库存水平。这也就减少促销产品的状况。
?Goods can be customised more closely to customer requirements (e.g. cars produced with certain features in different colours)商品可以定制，更贴近客户的要求（如汽车可以有不同颜色，不同功能）
?Lower levels of inventory frees up cash for investment or to pay down debt, as well as reducing holding costs库存水平降低，释放现金用以投资或偿还债务降低资金持有成本
?Products can be changed more quickly to match changes in customer tastes, boosting sales产品可以迅速改变来迎合客户口味的变化，促进销售
Disadvantage:
?Disruption at any point in the supply chain will stop production, which may mean lost sales供应链上任一一点的停止都会导致生产中断，丧失销售机会
?Heavy investment in IT required to co‐ordinate the process；IT上投资加大，协调各步骤
?Quality of supplies must be consistent, otherwise production will be disrupted供应商质量要稳定，否则生产会被中断
●Restructuring the supply chain重建供应链
?Vertical integration – eg suppliers and manufacturers owned by same parent – resulting from related diversification. Results in greater control of supply chain and retaining margins within the group.
Common in stable markets.垂直整合，比如公司把下游供应商给收购了，形成相关的多元化。结果是更多的控制供应链和留存在集团内的利润。常见于稳定的市场。
?Vertical disintegration – is the opposite; various diseconomies of scale or scope in a previously integrated company or group have required the production process to be broken down into separate, unrelated companies, each performing a limited subset of activities required to create a finished product. Risk is shared in volatile markets.垂直不整合（同第一条相反），即规模不经济，需要生产步骤被分拆，由不相关的公司分别提供，最终构成有一个完整的产品。
?A virtually integrated company is one in which core business functions such as product design and sourcing, as well as non‐core functions, take place in external organisations. This is enabled by
modern technology.虚拟集成是指核心业务功能比如产品设计和采购，和非核心功能，都由外部组织来实现。这需要现代技术来实现。
25.E‐procurement电子采购
E‐procurement is the purchase of supplies and services through the internet and other technology and networking systems. A typical e‐procurement website will allow for a user to log in, select from a wide range of suppliers, complete and pay for transactions. Sites may be controlled by the buyer, or an open marketplace run by a third party. 电子采购是通过或联网或其他网络系统和技术购买产品和服务。典型的电子采购网站都有用户登录，有大量可供选择的供应商，付款完成交易的服务。网站可由买方控制，也可由第三方经营公开市场。
课堂例题：电子采购的优点和风险
Benefits:
?The process of ordering and payment becomes quicker and cheaper下单和付款的过程又快又便宜?Access to a range of suppliers, possible from all over the world, should reduce cost of goods ordered 可以看到很多供应商，或许还有海外的，比较后选择合适的，降低采购价
?Eliminates the need for purchasing agents and their costs不需要从代理那里买，省代理费
?Electronic payment eliminates the need for invoicing and credit control电子支付消除了发票和信用控制（没有赊账期）的需要
Risks:
?Increased risk of unauthorised purchases, or purchases from fictitious or fraudulent suppliers增加了未经授权采购的风险，或者从虚构的或欺诈的供应商购买
?Investment in systems and training required, as well as disruption to existing processes系统和培训的要求，以及对现有流程的干预
?Management may lose control over spending管理层丧失了控制，过度采购
?Putting a company’s data online raises the risk of it being stolen把公司的数据放在网上，有被窃取信息的风险
●IT controls
For an organisation’s IT assets to operate effectively, it is critical that adequate control measures are in place. To help prevent theft, fraud and human error, four types of control are needed to protect IT assets. These are:为了组织的IT资产有效运作，适当的控制措施必须到位，这是至关重要的。为了防止偷盗，舞弊或认为错误，有下述4种类型的控制：
1)Physical access controls – such as sprinklers, swipe cards物理访问控制–如刷卡
2)Logical access controls – such as passwords逻辑访问控制，如密码
3)Operational controls – such as segregation of duties, authorisation of system changes, audit trails操
作控制–如职责分离、系统变更的授权、审计跟踪
4)Data input controls – such as hash totals, lists of acceptable values数据输入控制，如杂选总计，可
接受的值列表
会计系统的具体控制，包括：
?Controls over the establishment and changes to the chart of accounts会计表格的建立和变更的控制
?Dummy transactions虚拟交易
?Posting invalid data发布无效数据