Mark 364 - GAP ANALYSIS - Chp6.ppt
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This document outlines sources of gaps, types of gaps, and methods for closing gaps in distribution channels. There are two main types of gaps: demand-side gaps when the level of service output does not match what customers demand, and supply-side gaps when the total cost of distributing products through channels is too high. Demand-side gaps can be addressed by offering multiple service levels or adjusting the level of service output. Supply-side gaps can be closed by changing channel roles, investing in new distribution technologies, or introducing new distribution specialists. The document provides a template for conducting a gap analysis on a target-segment specific basis.
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KEY TAKEAWAYS
Activity-based costing (ABC) is a method of assigning overhead and indirect costs—such as salaries and utilities—to products and services.
The ABC system of cost accounting is based on activities, which are considered any event, unit of work, or task with a specific goal.
An activity is a cost driver, such as purchase orders or machine setups.
The cost driver rate, which is the cost pool total divided by cost driver, is used to calculate the amount of overhead and indirect costs related to a particular activity.
ABC is used to get a better grasp on costs, allowing companies to form a more appropriate pricing strategy.
This costing system is used in target costing, product costing, product line profitability analysis, customer profitability analysis, and service pricing. Activity-based costing is used to get a better grasp on costs, allowing companies to form a more appropriate pricing strategy.
The formula for activity-based costing is the cost pool total divided by cost driver, which yields the cost driver rate. The cost driver rate is used in activity-based costing to calculate the amount of overhead and indirect costs related to a particular activity.
The ABC calculation is as follows:
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Calculate the cost driver rate by dividing the total overhead in each cost pool by the total cost drivers.
Divide the total overhead of each cost pool by the total cost drivers to get the cost driver rate.
Multiply the cost driver rate by the number of cost drivers.
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The cost driver rate, which is the cost pool total divided by cost driver, is used to calculate the amount of overhead and indirect costs related to a particular activity.
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Divide the activities into cost pools, which includes all the individual costs related to an activity—such as manufacturing. Calculate the total overhead of each cost pool.
Assign each cost pool activity cost drivers, such as hours or units.
Calculate the cost driver rate by dividing the total overhead in each cost pool by the total cost drivers.
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Charotar University of Science & Technology (CHARUSAT) organized a two
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学校原版美国波士顿大学毕业证学历学位证书原版一模一样
原版一模一样【微信：741003700 】【美国波士顿大学毕业证学历学位证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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一比一原版(uofo毕业证书)美国俄勒冈大学毕业证如何办理
原版一模一样【微信：741003700 】【(uofo毕业证书)美国俄勒冈大学毕业证成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
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【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(uofo毕业证书)美国俄勒冈大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(uofo毕业证书)美国俄勒冈大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(uofo毕业证书)美国俄勒冈大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(uofo毕业证书)美国俄勒冈大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
IEEE Aerospace and Electronic Systems Society as a Graduate Student Member
IEEE Aerospace and Electronic Systems Society as a Graduate Student Member
Null Bangalore | Pentesters Approach to AWS IAM
#Abstract:
- Learn more about the real-world methods for auditing AWS IAM (Identity and Access Management) as a pentester. So let us proceed with a brief discussion of IAM as well as some typical misconfigurations and their potential exploits in order to reinforce the understanding of IAM security best practices.
- Gain actionable insights into AWS IAM policies and roles, using hands on approach.
#Prerequisites:
- Basic understanding of AWS services and architecture
- Familiarity with cloud security concepts
- Experience using the AWS Management Console or AWS CLI.
- For hands on lab create account on [killercoda.com](https://killercoda.com/cloudsecurity-scenario/)
# Scenario Covered:
- Basics of IAM in AWS
- Implementing IAM Policies with Least Privilege to Manage S3 Bucket
- Objective: Create an S3 bucket with least privilege IAM policy and validate access.
- Steps:
- Create S3 bucket.
- Attach least privilege policy to IAM user.
- Validate access.
- Exploiting IAM PassRole Misconfiguration
-Allows a user to pass a specific IAM role to an AWS service (ec2), typically used for service access delegation. Then exploit PassRole Misconfiguration granting unauthorized access to sensitive resources.
- Objective: Demonstrate how a PassRole misconfiguration can grant unauthorized access.
- Steps:
- Allow user to pass IAM role to EC2.
- Exploit misconfiguration for unauthorized access.
- Access sensitive resources.
- Exploiting IAM AssumeRole Misconfiguration with Overly Permissive Role
- An overly permissive IAM role configuration can lead to privilege escalation by creating a role with administrative privileges and allow a user to assume this role.
- Objective: Show how overly permissive IAM roles can lead to privilege escalation.
- Steps:
- Create role with administrative privileges.
- Allow user to assume the role.
- Perform administrative actions.
- Differentiation between PassRole vs AssumeRole
Try at [killercoda.com](https://killercoda.com/cloudsecurity-scenario/)
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- 1. GAP ANALYSIS Chp 6 with Duane Weaver
- 2. OUTLINE • Sources of Gaps • Types of Gaps • Combined Channel Gaps • Closing Demand-Side Gaps • Closing Supply-Side Gaps • Gap Analysis Template
- 3. Sources of Gaps • Key questions: 1. What non-valued functions can be eliminated without damaging customer or channel satisfaction? 2. Are there to be any redundant activates? Which of them could be eliminated to result in the lowest cost for the entire system? Is there a way to eliminate, redefine, or combine certain tasks in order to minimize steps in a sale or reduce its cycle time? 3. Is it possible to automate certain activities in a way that reduces the unit cost of getting products to market, even though it will lead to increased fixed costs? 4. Are there opportunities to modify information systems to reduce the costs of prospecting, order entry, or quote generation activities?
- 4. Sources of Gaps • Most common Gaps due to: poor thought about target end-users’ demands for service outputs and the most cost effective manner of delivering them. • Environmental Bounds – Local legal constraints – Sophistication of local physical and retailing infrastructure – E.g.? • Managerial Bounds – Lack of knowledge about channel – Corporate wide channel savings may create gaps in specific channels (E.g.: inventory for Europe)
- 5. Types of Gaps • DEMAND SIDE: Service–Value Gap – SOS<SOD too low service output • (Tupperware) - demand • (National semi-conductor…price still to high for low service output) - supply – SOS>SOD too much service output • Surfeit of service not valued by customer (Byerly’s) and thus profits too low or price too high • Check Service Output by Service Output • Check Segment by Segment
- 6. Types of Gaps • SUPPLY SIDE: when total cost of all channel flows jointly is too high. – Signs: • Inventory found everywhere in channel • Too little investment results in inefficient outdated approaches • Not enough of one channel flow (bottlenecks) – NOTE: It is possible to have one channel flow priced too high if it enables the other channels to perform more cost effectively such that the entire flow is lower-priced.
- 7. Combined Channel Gaps • See Table 6.2 p. 147 • If gap is cost-side with right amount of service outputs then: do not reduce or increase service output whilst reducing costs. • If there is a demand-side gap with too low a service output level combined with high cost supply-side gap, do not cut service provision to reduce costs. • Imperative to have proper identification of the source of the gap…do not just use the first obvious problem. Understand the segment well. • See Figure 6.3, p. 149
- 8. Closing Demand-Side Gaps 1. Offer multiple, tiered service output levels to appeal to different segments 2. Expand or retract amount of service level output to the target market 3. Altering the list of segments targeted (re- segmentation by channel flow efficiencies)
- 9. Closing Supply-Side Gaps 1. Changing roles of current channel members 2. Investing in new distribution technologies to reduce total channel flow costs 3. Introducing new distribution function specialists to improve the function of the channel
- 10. Gap Analysis Template • See Table 6.3, P. 154 – Demand Gaps (first line) – Supply Gaps (second line) – Target-Segment Specific – Like a SWOT…but rather: environmental and managerial constraints, Desired Outcomes, Tactics to close, and predicted channel behavior changes
- 11. THANK YOU!