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放上去我的8s,希望你们能提供意见。感谢。
There are Kotter’s eight steps for the strategy development:
1. Identify the problem
a. Institutional investors are very comfortable with US GAAP and they feel that, for number of industries in particular, US GAAP gives a better and more granular presentation, which they find useful in making their capital allocation decisions.
b. US are that there are about 10,000 public companies. The vast majority of them do not trade in a global market place, so the cost of going from GAAP to IFRS is enormous and they don’t see a benefit because they are not going to have an international market for their stock.(Globalisation)
c. Concerns regulators is that if every country has adapted IFRS a little bit, do we really have a global set of international accounting standards, or do we have a lot of slightly different standard, country by country.
2. Establish decision criteria – by using the balance scorecard (pg 3.33) in financial, internal process, customer and learning and growth. (SMART checklist)(pg. 3.33)
a. Financial
i. Objectives – Reduce operational costs
ii. Measures – Reduce the level of staff
iii. Targets
iv. Initiatives
b. Internal Process
i. Objectives – Strengthen internal and external governance arrangements
ii. Measures – Send the staff to develop the skills and complete the course.
iii. Targets
iv. Initiatives
c. Customer
i. Objectives – Broaden services available to potential customers
ii. Measures- report the successful rates of reducing fraudulent activities; resolve cases rate and economy growth.
iii. Targets
iv. Initiatives
d. Learning and growth
i. Objectives – Develop internal leadership capability and succession
ii. Measures – Staff participation in leadership program
iii. Targets
iv. Initiatives
3. Weigh Decision criteria – Base on Module 5, apply the weighting different criterion. (Vision, Mission, Value and Goal)
4. Generate Alternatives – Base on Module 5, large range of strategic options that are develop including Markets, products/services, customers, channels and competitive advantage (Pg. 5.3)
5. Evaluate the alternatives – Evaluate the options and themes in module 5. (value/effort assessment (Pg. 5.19). 5 step risk assessment (Pg. 5.25)
6. Choose the best alternatives – Judgement and agreement are usually tasks of senior leadership team. The most appropriate option and theme for the organisations criteria will be selected.
7. Implement the decision – Leadership and decision-making in implementing the strategy is imperative.
8. Evaluate the decision – Decision needs to evaluate at some point and future to monitor progress, reassess any extra need, and to understand lessons learnt.
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