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Supply Chain Management- MIS
The top-level management wants to implement a supply chain information system (SCIMS) to increase productivity and reduce costs. Specifically, they want more efficient delivery of goods to customers to lower inventory and transportation expenses. The document then discusses the information requirements at different organizational levels and flows of information between customers, suppliers, and manufacturers to facilitate an effective SCIMS.
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MIS-executive information system
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Knowledge management system
1) The document discusses knowledge management systems and knowledge-based expert systems. It describes key capabilities like leveraging existing knowledge and creating new knowledge to position companies favorably in markets.
2) Important reasons for actively managing knowledge are to facilitate decision-making, build learning organizations, and stimulate cultural change and innovation.
3) Expert systems provide high quality performance solving difficult problems like human experts through vast domain knowledge and explanation capabilities.
Case Study on TESCO
This case study examines the challenges faced by Tribal Areas Electric Supply Company (TESCO) in collecting bills from consumers in the tribal areas of Pakistan. TESCO provides electricity to homes, factories, and other establishments across 1200 km of tribal territories, but faces issues in ensuring regular bill payments due to cultural and security factors in the region. The document discusses how TESCO can better integrate its strategy with the local tribal culture and norms to improve bill collection rates. Some recommendations include ensuring law and order, providing economic incentives, resolving land disputes, improving communication with tribal elders, and offering equal employment opportunities to gain local acceptance and support.
Information system
This document discusses information systems and their components. It defines an information system as a study of complementary networks of hardware and software that people and organizations use to collect, process, filter, create, and distribute data. An information system takes data as raw material, processes it, and produces useful information as output. The basic components of an information system include hardware, software, databases, networks, and procedures.
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Recommended
Supply Chain Management- MIS
The top-level management wants to implement a supply chain information system (SCIMS) to increase productivity and reduce costs. Specifically, they want more efficient delivery of goods to customers to lower inventory and transportation expenses. The document then discusses the information requirements at different organizational levels and flows of information between customers, suppliers, and manufacturers to facilitate an effective SCIMS.
Electronic Fiscal Devices (EFDs) in Tanzania, Compliance and Challenges: A Su...
Electronic Fiscal Devices (EFDs) in Tanzania, Compliance and Challenges: A Su...International Centre for Tax and Development - ICTD
This document summarizes a study on compliance with electronic fiscal devices (EFDs) in Tanzania based on surveys of businesses and customers. The study found that customer knowledge of EFD requirements is crucial to compliance, with compliance rates 75% when customers don't know the law and 93% when they do. It also found that businesses are more compliant when detection of non-compliance is likely and penalties are enforced. The document concludes with recommendations to improve taxpayer education campaigns and strengthen enforcement to increase compliance.Storing Archive Data to meet Compliance Challenges
This document discusses solutions for storing archive data to meet compliance challenges. It describes IBM software and hardware that can be used, including features like immutability, WORM technology, and NENR enforcement. The discussion covers concepts like retention policies and litigation holds. It also provides an overview of IBM products that can be deployed for archiving, such as tape libraries, disk storage, and software.
MIS-executive information system
This document provides an overview of executive information systems (EIS). It defines an EIS as an automated tracking system that continuously monitors important business areas to keep executives informed without requiring their direct effort. The summary describes how EIS help executives access timely operational and competitive data through easy-to-use visual formats. It also outlines some challenges to developing effective EIS, such as high costs, technical limitations, and organizational barriers.
Knowledge management system
1) The document discusses knowledge management systems and knowledge-based expert systems. It describes key capabilities like leveraging existing knowledge and creating new knowledge to position companies favorably in markets.
2) Important reasons for actively managing knowledge are to facilitate decision-making, build learning organizations, and stimulate cultural change and innovation.
3) Expert systems provide high quality performance solving difficult problems like human experts through vast domain knowledge and explanation capabilities.
Case Study on TESCO
This case study examines the challenges faced by Tribal Areas Electric Supply Company (TESCO) in collecting bills from consumers in the tribal areas of Pakistan. TESCO provides electricity to homes, factories, and other establishments across 1200 km of tribal territories, but faces issues in ensuring regular bill payments due to cultural and security factors in the region. The document discusses how TESCO can better integrate its strategy with the local tribal culture and norms to improve bill collection rates. Some recommendations include ensuring law and order, providing economic incentives, resolving land disputes, improving communication with tribal elders, and offering equal employment opportunities to gain local acceptance and support.
Information system
This document discusses information systems and their components. It defines an information system as a study of complementary networks of hardware and software that people and organizations use to collect, process, filter, create, and distribute data. An information system takes data as raw material, processes it, and produces useful information as output. The basic components of an information system include hardware, software, databases, networks, and procedures.
Storage area network
A SAN (Storage Area Network) is a network designed to transfer data from servers to storage targets as an alternative to directly attached storage. The document defines SAN architecture, which accesses storage at the block level and provides high performance, shared storage with good management tools. It discusses various SAN technologies like Fiber Channel and IP-based solutions. SANs connect storage subsystems, while NAS uses a general network to connect file-based storage. The document also covers SAN topologies, virtualization, protocols, advantages and disadvantages.
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Information Rights Management (IRM)
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It audit methodologies
This document provides an overview of several IT audit methodologies: CobiT, BS 7799, BSI, ITSEC, and Common Criteria. CobiT is a framework for IT governance and control developed by ISACA that defines 34 processes across 4 domains (planning, acquisition, delivery, and monitoring). BS 7799 is a British standard focused on IT security baseline controls across 10 categories. BSI is a German manual that describes 34 security modules, 420 security measures, and 209 threats. ITSEC and Common Criteria are methodologies for evaluating the security of IT systems and products at defined assurance levels. Each methodology has different strengths in areas like scope, structure, user-friendliness, and frequency of updates
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This document discusses technology infrastructure and its key drivers. It defines infrastructure as the underlying foundation or base for an organization or system. The five key drivers of technology infrastructure are outlined as: 1) Moore's Law and increasing microprocessing power, 2) the exponential growth of mass digital storage, 3) Metcalfe's Law describing increasing network value, 4) declining communication costs and the growth of the Internet, and 5) the role of standards in ensuring compatibility and communication. Examples are provided for each driver to illustrate the concepts and their technological impacts.
Supply Chain Management At Starbucks
Starbucks was facing rising supply chain costs despite decreasing sales. To address this, Starbucks took several steps:
1) It reorganized its supply chain into four functions: plan, source, make, deliver.
2) It simplified its complex structure by grouping all planning activities together and all sourcing, manufacturing, and delivery activities.
3) It worked to reduce costs by identifying cost drivers, negotiating better prices, and building cost models.
4) It created a single, global logistics system to bring coffee and other products worldwide to distribution centers, which then supply Starbucks stores.
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Information technology infrastructure includes physical hardware like transmission lines, routers, and software that manages transmission signals between connected computers and users. It is the integrated framework that digital networks operate on and includes components like data centers, computer networks, databases, and regulatory systems. The seven major coordinated components that make up a firm's IT infrastructure are computer hardware, operating systems, enterprise software, data management and storage, networking and telecommunications platforms, internet platforms, and consulting/integration services.
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Information System and MIS
This document discusses Management Information Systems (MIS). It defines MIS as systems that produce information for management at different levels to support operations, planning, control, and decision making. While computers are not essential for MIS, they have made it possible to handle large data volumes quickly and accurately. The document also discusses the difference between data and information, with information being relevant knowledge produced from processed data. It provides examples of different types of information systems like Transaction Processing Systems, Management Information Systems, and Decision Support Systems that support different management levels.
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The document provides an overview of information security concepts including definitions of security attributes like confidentiality, integrity and availability. It discusses why security is important for compliance, protecting assets and reputation. The document recommends a layered security approach using best practices and standards like ISO 27002. Key security terms are defined such as threats, damages, risks, and authentication. It emphasizes the importance of managing risks and notes that personnel are often the weakest link for attackers who start with information gathering.
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The document discusses different types of decision support systems that can help individuals and groups make better decisions. It describes management information systems, decision support systems, executive support systems, and group decision support systems. These systems provide value by helping managers at different levels access the information they need to make both structured and unstructured decisions more efficiently.
Walmart flipkart -ir- presentation
Walmart announced a $16 billion investment in Flipkart Group, acquiring approximately 77% ownership. This positions Walmart for significant growth in India's fast growing eCommerce market. The transaction is expected to close later in the fiscal year, pending regulatory approval. While it will negatively impact Walmart's earnings per share in fiscal years 2019 and 2020, the company expects it to generate long-term value by strengthening its portfolio and executing on its international growth strategy in a critical high-growth market.
Acronis presentation
Acronis is a software company focused on backup and recovery, business continuity, mass deployment, migration, and virtualization. They have over 180,000 corporate clients and 3.5 million installations worldwide. Their core products include Acronis Backup & Recovery 11 for backup, bare metal recovery, and support for virtual and different hardware, and Snap Deploy 3.0 for large or frequent image deployments across different hardware and virtual environments. Acronis cites independent research that found only 10% of SMBs have proper recovery plans in place, and it can take organizations over a day on average to recover from outages.
Audit of it infrastructure
The document discusses auditing IT infrastructure including hardware, networks, and telecommunications devices. It provides details on objectives of IT audits such as assessing continuity, management/maintenance, and security of systems. It also discusses standards and guidelines for auditing such as CobiT, ISO 27001, and reviewing hardware assets, network design, security, backups, and telecommunication agreements and invoices.
Apple supply chain
The document discusses Apple's supply chain practices, including its global sourcing and manufacturing operations centered in China, as well as its distribution channels of retail stores, online stores, and third party retailers. It also examines Apple's supply chain management process involving planning, development, production, and return operations. Key aspects of Apple's supply chain that have contributed to its success include strong partnerships with suppliers and an integrated approach to planning and fulfillment.
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200981104 management-information-system-case-study
homework help,online homework help,online tutors,online tutoring,research paper help,do my homework,
https://www.homeworkping.com/
C. executive information systems
An executive information system (EIS) is a type of management information system that provides easy access to internal and external information relevant to helping senior executives meet strategic goals. EIS target the quick assessment of business status and focus on aiding executive decision making. They integrate data from various sources and emphasize easy-to-use interfaces and reporting/data mining capabilities. Successful EIS implementations involve establishing a cross-functional project team, delivering a simple initial prototype, gaining executive sponsorship, and involving the information systems department.
Dss vs expert system
This document compares and contrasts decision support systems (DSS) and expert systems. It discusses that DSS help with non-structured decision making by focusing on unique, non-routine problems, while expert systems automate decision making by injecting expert knowledge into a system. The document also provides examples of components and uses of each system, including problems in developing expert systems and advantages like availability, low cost, and fast response. Ethical implications of using computerized decision making are also raised.
CyberSecurity Medical Devices
In the new world of connected healthcare, medical device manufacturers are challenged with cybersecurity issues to comply with the new FDA regulations. We examine the 5 domain areas of cybersecurity which apply to IoT HealthCare Vendors/ Providers.
General sop format for it
This standard operating procedure outlines Precision Electronics Limited's information security policies and procedures. It details the appointment of a Chief Information Security Officer to oversee security measures. It also covers required staff training, annual security audits, protection of networks, applications, data and devices, and forms to adhere to security guidelines. Any violations of this policy may result in disciplinary action up to and including termination of employment.
Junior新趨勢：蘋果供應鏈轉移
中美貿戰對蘋果的影響是供應鏈移轉，最明顯的以組裝廠，由於受政策、關稅等影響最劇。組裝廠的移出中國、往東南亞佈局，一方面是東南亞人力成本低、有投資優惠政策，另一方面也因為蘋果要因應政治風險，又有東南亞終端市場成長潛力大的誘因組裝代工廠汰弱求強力求產線全球化，持續佈局印度市場。
---------
提醒：
1)此份報告所提供之資料僅供參考。報告中之內容取材於據信為可靠之資料來源，但概不以明示或暗示的方式，對資料之準確性、完整性或正確性作出任何陳述或保證。任何資料、建議或預測將根據實際情況而隨時更改，Collaborator不保證其看法或預測將可實現，因此不對任何人因使用任何報告提供之資料、建議或預測所引起之損失負責。
2)此份報告所提供之投資建議(如買進、中立、賣出)、目標價相關字眼，為學術性社團為貼近業界實際產出所練習使用，僅供學術討論使用，並無對特定讀者收取費用(即所謂對價關係)，不具投資參考。
3)本報告並未考量任何特定投資人個人之財務目的、現況及需求。投資人作任何決策前，需考量自身財務目的、現況及需求，審慎研判個人於投資風險上之承受能力，以做出合適之投資決策。
4)投資不同標的牽涉某些風險，包括政治、經濟或產業等變動。本報告所指涉之國家、產業、公司、證券及市場僅用以說明趨勢、情形或投資過程。其資訊不得視為買進或賣出任何證券之建議、推薦、請求或提議等意見。
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Information Rights Management (IRM)
Information Rights Management is the set of techniques and methods which protect the highly sensitive information of the organization irrespective of the file location whether it resides "in" or "outside" the corporate boundaries. This happens as the permissions embedded inside the file don't allow unauthorized access, modification, copying or printing. This is typically done for protection of financial documents, intellectual property such as patents, design blueprints and executive communications.
It audit methodologies
This document provides an overview of several IT audit methodologies: CobiT, BS 7799, BSI, ITSEC, and Common Criteria. CobiT is a framework for IT governance and control developed by ISACA that defines 34 processes across 4 domains (planning, acquisition, delivery, and monitoring). BS 7799 is a British standard focused on IT security baseline controls across 10 categories. BSI is a German manual that describes 34 security modules, 420 security measures, and 209 threats. ITSEC and Common Criteria are methodologies for evaluating the security of IT systems and products at defined assurance levels. Each methodology has different strengths in areas like scope, structure, user-friendliness, and frequency of updates
Information Technology Infrastructure
This document discusses technology infrastructure and its key drivers. It defines infrastructure as the underlying foundation or base for an organization or system. The five key drivers of technology infrastructure are outlined as: 1) Moore's Law and increasing microprocessing power, 2) the exponential growth of mass digital storage, 3) Metcalfe's Law describing increasing network value, 4) declining communication costs and the growth of the Internet, and 5) the role of standards in ensuring compatibility and communication. Examples are provided for each driver to illustrate the concepts and their technological impacts.
Supply Chain Management At Starbucks
Starbucks was facing rising supply chain costs despite decreasing sales. To address this, Starbucks took several steps:
1) It reorganized its supply chain into four functions: plan, source, make, deliver.
2) It simplified its complex structure by grouping all planning activities together and all sourcing, manufacturing, and delivery activities.
3) It worked to reduce costs by identifying cost drivers, negotiating better prices, and building cost models.
4) It created a single, global logistics system to bring coffee and other products worldwide to distribution centers, which then supply Starbucks stores.
It infrastructure
Information technology infrastructure includes physical hardware like transmission lines, routers, and software that manages transmission signals between connected computers and users. It is the integrated framework that digital networks operate on and includes components like data centers, computer networks, databases, and regulatory systems. The seven major coordinated components that make up a firm's IT infrastructure are computer hardware, operating systems, enterprise software, data management and storage, networking and telecommunications platforms, internet platforms, and consulting/integration services.
Book 2 chapter-14 dss
The document discusses decision making and decision support systems. It describes decision making as a multi-stage process involving intelligence, design, choice, and implementation. It then defines decision support systems as computer-based tools that help decision makers in the intelligence stage by identifying problems and generating potential solutions. The document outlines different types of decision support systems and their uses.
Information System and MIS
This document discusses Management Information Systems (MIS). It defines MIS as systems that produce information for management at different levels to support operations, planning, control, and decision making. While computers are not essential for MIS, they have made it possible to handle large data volumes quickly and accurately. The document also discusses the difference between data and information, with information being relevant knowledge produced from processed data. It provides examples of different types of information systems like Transaction Processing Systems, Management Information Systems, and Decision Support Systems that support different management levels.
Information security for dummies
The document provides an overview of information security concepts including definitions of security attributes like confidentiality, integrity and availability. It discusses why security is important for compliance, protecting assets and reputation. The document recommends a layered security approach using best practices and standards like ISO 27002. Key security terms are defined such as threats, damages, risks, and authentication. It emphasizes the importance of managing risks and notes that personnel are often the weakest link for attackers who start with information gathering.
Decision support systems & knowledge management systems
The document discusses different types of decision support systems that can help individuals and groups make better decisions. It describes management information systems, decision support systems, executive support systems, and group decision support systems. These systems provide value by helping managers at different levels access the information they need to make both structured and unstructured decisions more efficiently.
Walmart flipkart -ir- presentation
Walmart announced a $16 billion investment in Flipkart Group, acquiring approximately 77% ownership. This positions Walmart for significant growth in India's fast growing eCommerce market. The transaction is expected to close later in the fiscal year, pending regulatory approval. While it will negatively impact Walmart's earnings per share in fiscal years 2019 and 2020, the company expects it to generate long-term value by strengthening its portfolio and executing on its international growth strategy in a critical high-growth market.
Acronis presentation
Acronis is a software company focused on backup and recovery, business continuity, mass deployment, migration, and virtualization. They have over 180,000 corporate clients and 3.5 million installations worldwide. Their core products include Acronis Backup & Recovery 11 for backup, bare metal recovery, and support for virtual and different hardware, and Snap Deploy 3.0 for large or frequent image deployments across different hardware and virtual environments. Acronis cites independent research that found only 10% of SMBs have proper recovery plans in place, and it can take organizations over a day on average to recover from outages.
Audit of it infrastructure
The document discusses auditing IT infrastructure including hardware, networks, and telecommunications devices. It provides details on objectives of IT audits such as assessing continuity, management/maintenance, and security of systems. It also discusses standards and guidelines for auditing such as CobiT, ISO 27001, and reviewing hardware assets, network design, security, backups, and telecommunication agreements and invoices.
Apple supply chain
The document discusses Apple's supply chain practices, including its global sourcing and manufacturing operations centered in China, as well as its distribution channels of retail stores, online stores, and third party retailers. It also examines Apple's supply chain management process involving planning, development, production, and return operations. Key aspects of Apple's supply chain that have contributed to its success include strong partnerships with suppliers and an integrated approach to planning and fulfillment.
Augmented intelligence for Business
Provides a brief introduction to Augmented Intelligence, and why it is important for developing and implementing business strategy in the 21st century.
200981104 management-information-system-case-study
homework help,online homework help,online tutors,online tutoring,research paper help,do my homework,
https://www.homeworkping.com/
C. executive information systems
An executive information system (EIS) is a type of management information system that provides easy access to internal and external information relevant to helping senior executives meet strategic goals. EIS target the quick assessment of business status and focus on aiding executive decision making. They integrate data from various sources and emphasize easy-to-use interfaces and reporting/data mining capabilities. Successful EIS implementations involve establishing a cross-functional project team, delivering a simple initial prototype, gaining executive sponsorship, and involving the information systems department.
Dss vs expert system
This document compares and contrasts decision support systems (DSS) and expert systems. It discusses that DSS help with non-structured decision making by focusing on unique, non-routine problems, while expert systems automate decision making by injecting expert knowledge into a system. The document also provides examples of components and uses of each system, including problems in developing expert systems and advantages like availability, low cost, and fast response. Ethical implications of using computerized decision making are also raised.
CyberSecurity Medical Devices
In the new world of connected healthcare, medical device manufacturers are challenged with cybersecurity issues to comply with the new FDA regulations. We examine the 5 domain areas of cybersecurity which apply to IoT HealthCare Vendors/ Providers.
General sop format for it
This standard operating procedure outlines Precision Electronics Limited's information security policies and procedures. It details the appointment of a Chief Information Security Officer to oversee security measures. It also covers required staff training, annual security audits, protection of networks, applications, data and devices, and forms to adhere to security guidelines. Any violations of this policy may result in disciplinary action up to and including termination of employment.
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Similar to 哈佛個案 鴻海投資夏普 2012年 ul
Junior新趨勢：蘋果供應鏈轉移
中美貿戰對蘋果的影響是供應鏈移轉，最明顯的以組裝廠，由於受政策、關稅等影響最劇。組裝廠的移出中國、往東南亞佈局，一方面是東南亞人力成本低、有投資優惠政策，另一方面也因為蘋果要因應政治風險，又有東南亞終端市場成長潛力大的誘因組裝代工廠汰弱求強力求產線全球化，持續佈局印度市場。
---------
提醒：
1)此份報告所提供之資料僅供參考。報告中之內容取材於據信為可靠之資料來源，但概不以明示或暗示的方式，對資料之準確性、完整性或正確性作出任何陳述或保證。任何資料、建議或預測將根據實際情況而隨時更改，Collaborator不保證其看法或預測將可實現，因此不對任何人因使用任何報告提供之資料、建議或預測所引起之損失負責。
2)此份報告所提供之投資建議(如買進、中立、賣出)、目標價相關字眼，為學術性社團為貼近業界實際產出所練習使用，僅供學術討論使用，並無對特定讀者收取費用(即所謂對價關係)，不具投資參考。
3)本報告並未考量任何特定投資人個人之財務目的、現況及需求。投資人作任何決策前，需考量自身財務目的、現況及需求，審慎研判個人於投資風險上之承受能力，以做出合適之投資決策。
4)投資不同標的牽涉某些風險，包括政治、經濟或產業等變動。本報告所指涉之國家、產業、公司、證券及市場僅用以說明趨勢、情形或投資過程。其資訊不得視為買進或賣出任何證券之建議、推薦、請求或提議等意見。
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哈佛個案 鴻海投資夏普 2012年 ul
- 1. 鴻海投資夏普 2012 年鴻海投資夏普 2012 年 王燈山 1
- 2. 討論題目討論題目 1. 根據個案表 1 興建一座十代面板廠的 關鍵假設，假設折現率為 8 ％。這個廠房 設施在開始運營後有 20 年的壽命，沒有 殘 或退出成本。請計算夏普投資值 SDP 堺工場的 NPV? 是什麼動機促使夏普投資 十代 (G10) 面板工廠的？夏普的投資是否 明智？
- 3. LCD 的 業經濟學產LCD 的 業經濟學產 • 半導體產業是以規模驅動成本的下降為主要的 規則，他們以推動製造較大尺寸的基板作為降 低單位成本的關鍵。 • 半導體業 follow 摩爾定律 • 液晶面板的平均銷售價格常常跟它們的尺寸呈 現負相關。 iPad 上的 Retina 視網膜顯示螢幕 ，具有更高的解析度以及使用更複雜的設備製 作，因此 得較高的單位面積價格。大尺寸面值 板，恰好相反，通常是較低的解析度，並且每 單位面積以較低的價格銷售。
- 9. 夏普的堺工廠夏普的堺工廠 1. 面板廠有 些用途哪 ? 2. 十代面板廠 vs 8.5 線 vs. 6 代線有什麼 ? www.auo.com 2. 夏普堺工場 : 用途 非凡電視 https://www.youtube.com/watch?v=Q3Kx7_iRai0 3. Huge Factory of SHARP Corporation in Takumi- cho,Sakai https://www.youtube.com/watch?v=uwuWb2rkW5w
- 12. 1. 夏普為何要出售堺工廠理由是什麼 ? 1. 預期 60 吋以上的高解析螢幕，需求會很快 暴增，但實際上看不到，產能利用率一度低於 25% 。 2. 被堺工場巨大的投資 ( 接近 48.85 億美元的 投資額 ) 壓的喘不過氣，光液晶面板部門在 2012 年虧損 400 億台幣。占夏普總社虧損金額 的 67% 成了 手山芋。燙 (2012 年 虧損 3760 億 日幣 約當 34 億美元 )p.9 鴻海投資夏普的動機是什麼 ?鴻海投資夏普的動機是什麼 ?
- 13. 1. 利益 : 1. 夏普擁有全球最先進的 LCD( AMOLED 與 IGZO) 、太陽能 ( 超薄短小 ) 技術、消費性電子產 品、品牌與工廠產能。 2. 未來的 Apple i7 用 AMOLED 只有 Samsung LG Sharp 三家擁有 2. 鴻海擁有出海口有製造行銷面板能力與夏普互補 3. 鴻海在背光模組 精密模具以及成本管理上具有夏 普沒有的能力 https://www.youtube.com/watch?v=hGvMfe85i30 鴻海投資夏普的動機是什麼 ?鴻海投資夏普的動機是什麼 ?
- 14. 討論題目討論題目 2. 請計算鴻海投資 SDP 堺工場的 NPV? 郭董投資夏普是否為明智之舉 ?
- 15. 討論題目討論題目 3. 郭台銘董事長投資 SDP 堺工場的 Break Even capacity 是多少 ?
- 16. 成本分析的工具 損益平衡分析 Breakeven Analysis 學習曲線 Learning Curve 產品生命週期成本法 Life-Cycle Costing 整體擁有成本 Total Cost of Ownership (TCO)
- 17. 損益平衡點 Break-Even Point 變動成本隨著產量而增加，固定成本則不會，當 公司的營業收入等於總成本時，就產生損益平衡的 現象，這一平衡點稱為「損益平衡點」 (Break-even Point) ，而超過這一平衡點後，公司營業才會有利 潤產生。 損益平衡點Dollars$ 量產 Quantity 固定成本 Fixed Cost 變動成本 Variable Cost 總成本 Total Cost 營業收入 Total revenue 利潤 Target Profit
- 18. 何時能達到損益平衡？ [ 解答 ] ：假設達到損益平衡點的銷售數量為 Y 營業收入 = 總成本 0.090 x Y = 20,000 + (0.050 x Y) 0.040Y = 20,000 Y = 500,000 因此，供應商必須生產 500,000 件零件方能達到損益平 某公司向供應商訂購一零件，每生產一批此 零件所需要的整備 (setup) 費用為 $20,000 ，零 件的成本為 $0.050 ，而供應商的所報的零件單 價為 $0.090 ，請問供應商需要生產多少數量才 能達到損益平衡？
- 19. 學習曲線 Learning Curve 學習曲線 - 有時也稱為「改善曲線」，學習曲線所 描繪的是生產數量與生產這些數量所需工時之間的經 驗關係 學習曲線最適合用於重複製造的複雜產品。採購人 員可利用學習曲線，來分析學習對每單位成本的影響 ；生產部經理也可以運用它來調配人力與排程 1000 2000 3000 4000 Quantity Hour10 0 80 60 40 95% Learning Curve 80% Learning Curve
- 20. Learning Curve Theory 如果生產數量每加倍一次，每一千個的工時就降 低 10% ，我們說這是「 90% 的學習曲線」，如果每 一千個的工時能 降低夠 20% ，則我們說這是「 80% 的學習曲線」 Example ： 90% Learning Curve Date Unit Produced Labor hours Required Cumulative Labor hours required Average labor hours required per unit 1st 2nd 3rd 4th 100 80 74 70 100 180 254 324 100.0 90.0 84.7 81.0
- 22. 鴻海投資夏普有什麼風險 ?鴻海投資夏普有什麼風險 ? • 夏普虧損擴大引發 1. 鴻海股價下跌市值蒸發 (2012 年市值蒸發 1336 億。法人投資人股市分析師調降投資評等。 2. 認列投資虧損。 3. 關係投資人權益金管會投審會嚴格審查曠日廢時 4. 日本人民族自尊心重不容易接受郭董指揮。 5. 鴻海企業文化與夏普企業文化 差異大不易整合 6. 日本員工終生僱用制度與鴻海績效導向相反。 7. 日本供應商關係密切造成高成本。