6.1 HT酒店采购环节内部控制
摘要:本案例通过对HT酒店现有采购流程的分析,寻找出其中存在的风险和问题,经改进采购流程目标,提出改进计划,包括控制环境、控制活动、信息与沟通以及监督方面的改进意见,最终对采购环节流程的重新设计与优化,实现了HT酒店采购流程的重造。本案例可适用于高校的会计、财务管理以及风险管理等课程的教学与研究。
Abstract: Based on the analysis of the current sourcing procedure of HT Hotel, this case is to search out the main risk and problem involved, set up the target for the improvement on sourcing procedure and put forward the improvement plan, including improvement suggestion on environment control, activities control, information and communication, and supervision, and finally re-design and utilize the sourcing procedure, thus realizing the re-structuring the procedure. This case can be used in all kinds of accounting, financial management and risk management courses.
6.2 SJ大学的预算管理和控制
摘要:随着中国高等教育改革的深化和发展,高校预算成为高校财务管理的一项重要工作,在高校各项管理工作中日渐占据了举足轻重的地位。本案例论述了SJ大学在学校预算管理中出现的问题,介绍了SJ大学解决其问题的方案:预算管理系统,进而为其他类型的非盈利组织提供可资借鉴的一般性规律。本案例可适用于高校的会计、财务管理以及风险管理等课程的教学与研究。
Abstract: With the deepening of Chinese higher education reform, the budget becomes a key job of the financial management and plays a more imp0rtant role in lots of supervisory work in the universities. This case describes the problems in the budget control of SJ University and discusses the solution for these problems that is the budget control System. The details ab0ut the implement of budget control system in SJ University will be introduced and proposals will be made to improve the budget control pattern and system. Other nonprofit entities may refer to this case as general rules.
6.3 SPSH公司内部控制中ERP的运用
摘要:本案例结合COSO报告的要求,通过对SPSH公司的内部控制现状进行分析和梳理,找出其内部控制管理中存在一系列问题,并将EPR系统引入内控制度,以加强和完善内部控制制度,提高企业的市场竞争力。本案例可适用于高校的会计、财务管理以及风险管理等课程的教学与研究。
Abstract: This case discusses the internal control system of SPSH and finds out the problems in it based on COSO Reports. ERP is creatively used for SPSH’s reform on the internal control system in this case, which helps to improve SPSH’s market competitiveness. This case can be used in all kinds of accounting, financial management and risk management courses.
摘要:我国养老保障制度改革后,作为第一支柱的社会基本养老保险制度已基本定型,而作为第二支柱的企业年金则刚刚起步。随着中国劳动和社会保障部颁布《企业年金试行办法》和一系列配套政策,信托模式的企业年金制度正式确立,企业年金市场开始启动。平安养老公司作为年金业务的先行者应该充分发挥其优势,在企业年金市场中占据重要的地位。本案例分析了平安养老保险在经营企业年金业务方面所面临的机遇和挑战,让读者探讨平安养老保险公司企业年金的营销策略。
Abstract: After China's reform of the pension insurance system, the social basic pension insurance, as the first supporting pillar of pension system has been gradually strengthened; however, enterprises annuity, as the second support, the occupational pension has just come into being. As China Ministry of Labor Social Security issued the “Interim Measures for the enterprise annuity,” and a series of supporting policies, the trust mode of annuity system has formally established and enterprises annuity market has been grooming. This case is going to analyze the current situation of enterprises annuity business in China, and discuss the marketing strategy for Ping An.
6.5 上海CG集团海外发展的融资环境
摘要:本案例描述了CG集团海外发展战略以及实施“走出去”战略所面临的国际建筑市场环境,对比分析了国内外主要金融资本市场的特点,研究了CG集团内外部融资环境中的机遇和挑战,旨在启发学生运用SWOT分析分析方法理清CG集团所面临的内外优势和劣势以及机遇和挑战,进而找出CG集团融资可选择的策略方向。
Abstract: Through analyzing CG Group’s overseas development strategies as well as the currentsituation of international construction market , comparing the characteristics of major domestic and foreign financial markets, exploring the internal and external financing opportunities and challenges that CG Group has to face, this case aims to help students sort out CG Group’s financing strengths and weaknesses,opportunities and challenges by using the basic fra-mework of SWOT and then find corresponding and optional financing strategies for CG Group.
6.6 海C风力发电项目的资产证券化融资
摘要:本文基于上海C风力发电项目这一具体的资产证券化融资案例,分析了风力发电项目的融资特点和融资方式,考虑了当前我国实施资产证券化融资的各类制约因素,旨在帮助学生了解风力发电项目实施资产证券化的各种前提条件、优势所在以及制约因素,进而研究和探索发电企业资产证券化融资的可行性及操作方案并将其推广应用。适用于各财务、金融及管理类教学课程作为分析和讨论。
Abstract: Based on the asset securitization financing for Shanghai C Wind-Power Generation Project, this case analyzes the financing features and methods of wind power projects, and aims to help readers understand the preconditions, advantages and restrainingfactors of securitization financing for these projects. Therefore, we can find more feasibilities and operational solutions for the securitization financing of power generation firms, which is good for further popularizationandapplication. This case can be used in all kinds of finance and management courses.
摘要:通过对比国内外主要大城市城市轨道交通投融资模式的特点,回顾上海市轨道交通投融资体制历史进程,本案例旨在启发学生了解和熟悉城市轨道交通投融资模式的状况和发展过程,进而分析和发现当前上海轨道交通投融资模式所需要解决的问题,明确具有上海特点的轨道交通投融资模式的发展趋势。
Abstract: Through comparing the investment and financing modes in the big cities across the developed countries and reviewing the historicalprogress of investment and financing modes in Shanghai, this case aims to help students know more ab0ut the history and currentsituation of investment and financing modes athomeandabroad, analyze the specialties and problems and discover development tendency of the investment and financing modes for the mass transit in Shanghai .
摘要:本案例描述了上海航空飞机租赁项目风险管理现状,适用于战略、管理学、保险、财务等课程。
Abstract: This case describes the risk management status of the aircraft lease project in SAL, and it can be used on the strategic, management, insurance, financial course and so on.
摘要:本案例通过对克莉丝汀公司固定资产现状的分析,从理论与实践结合上探询了克莉丝汀固定资产内部控制失效的原因,提出了该公司固定资产内部控制新的框架,采用了先进的内部控制的理论原则,找到了固定资产在购入、使用与报废的关键控制点,引用了在存货管理中相对成熟的ABC管理法,最终实现克莉丝汀固定资产管理差错率上明显的降低,提高了固定资产的使用效率。本案例可适用于高校的会计、财务管理以及风险管理等课程的教学与研究。
Abstract: By studying to Christine company’s fixed assets current situation originally, this case inquiries ab0ut the reasons of the company’s fixed assets internal control invalid, brings out a new structure of internal control, adopts the theory of advanced inside controls, finds out the key control points, and cites the way of ABC. In the end, the ratio of default of fixed assets management has brought down obviously. As well as promoting the using ratio of fixed assets. This case can be used in all kinds of accounting, financial management and risk management courses.
6.10 上汽通用五菱汽车的“中中外合作”模式
摘要:本案例主要描述了上汽通用五菱合资项目中的“中中外合作”模式的形成过程,可适用于战略管理、财务以及金融等课程。
Abstract: This case describes the establishment of Saic GM Wuling Automobile Company’s “Chinese-Chinese-foreign cooperation” model and it can be used in all kinds of strategy management, financial management and finance course and so on.
摘要:“十一五”计划指出:要发展我国“高新技术芯片和新型硅基集成电路的制造工艺技术,核心集成电路装备技术”。作为一个年轻的产业,我国半导体企业曾面临很好的机遇,但由于资本、技术双密集的行业特征使得半导体企业也会因为融资困难而遭遇发展瓶颈。“中芯国际”公司是我国半导体行业中具有代表性的企业,被冠以“中国第一芯”的美誉。中芯国际的融资策略是成功的,但是在企业的发展过程中也暴露了一些问题。本案例对中芯国际不同发展阶段不同融资策略进行分析,从而帮助学生提高融资决策能力。
Abstract: According to China government’s eleventh Five-Year Plan, the development of IC enterprises is a very imp0rtant step for the further economy development. Thanks to these policies, the semi companies met good opportunity for development in China, but they confront necklace today due to demanding on huge amount of capital, which is the nature of the industry. SMIC is a representative of China's semiconductor industry. The enterprise has been named "China's first core" in the world. SMIC's financing strategy was successful, but it exposed some problems during the company’s development. In this case, we analyze different financing strategy for SMIC’s different development stages. Hope it can help students raise their ability of financing strategy making.
6.12 AN公司装饰涂料工程项目市场的营销战略
摘要:本案例根据AN公司为实现新目标而进行的市场调研分析结果,进一步阐明了AN公司新制定的营销策略和营销政策,希望能使读者能根据这些材料对该营销策略的可行性做出客观分析和评判,并能提出自己的见解。
Abstract: Based on the result of market research, which is carried out specialized for the goal, the case further describes the new drafted marketing strategy and policy, hoping that based on which the readers could objectively analyze and judge the feasibility of the new strategy, and propose their own opinions.
6.13 A公司在中国市场的营销战略
摘要:科学分析仪器是仪器仪表行业中的一个重要分支,其对国民经济的持续发展,创新科学技术的开发,各行各业的高速发展,都起到了重要的支撑作用。随着中国经济的高速发展,整个中国科学分析仪器市场的需求量在逐步增加,而且该行业的高利润回报,吸引了众多的国外公司进入中国市场,同时国内也涌现了众多的科学仪器厂商,整个市场的竞争变得越来越激烈。A公司作为全球行业领先公司在进驻中国市场后,面临着本土和国际公司的激烈竞争,如何运用先进的营销手段战胜诸多竞争者,在中国市场取得成功是A公司面临的巨大挑战。
Abstract:Scientific analytic instrument industry is one imp0rtant branch of instrument and meter industry. It plays an imp0rtant supporting role in sustainable development of national economy, innovation of science and technology development and the various sectors’ development. With the development of china economy the demand in china market is also increasing. The high return of this market is attracting many foreign companies to china market. At the same time there are many domestic companies to enter this market, which makes the competition fiercer. Facing the competition from local and international companies, a company, as a leader in this industry, should win a success through advanced marketing strategy.
摘要:上海的快速消费品市场在众多的供应商和零售商的竞争与合作之间获得了高速的发展,成为国内最具有吸引力的市场。广州高露洁棕榄有限公司作为领先的日用品公司,1991年进入中国大陆,并在短短的时间内,将高露洁品牌牙膏打造为中国口腔护理用品市场的领导品牌。高露洁曾在上海市场上取得了辉煌的成就,2005年“三氯生”等一系列事件严重挑战了高露洁的市场地位和营销策略,高露洁在上海市场的营销策略出现了一系列的问题,上海的消费品市场究竟发生了什么变化,营销策略应该如何改变来适应这些变化,这些问题需要考虑并解决。
Abstract: Shanghai is the critical Key FMCG market in China. Colgate – Palmolive (CP) is one of the main FMCG providers in world. CP joined into China market in Guangzhou 1991. CP toothpaste sales market share ranked No.1 inChina by 1996, and Colgate became the leader brand in Oral Care Products. In April, 2005, CP was absolutely beaten by TC3 report. Colgate lost the market leader position. Its marketing strategy wouldn’t be able to fit for Shanghai market requirement. To find what happened in Shanghai market and what kind of action CP should take to meet with the market trend are the main problems to be discussed in this thesis.
6.15 A品牌高级成衣的营销策略
摘要:本案例描述并探讨A品牌的营销策略,并对A品牌的营销瓶颈给出的改进措施进行探讨。
关键词:A品牌;营销策略;改进措施
Abstract: This case analyzes the current marketing strategy of Brand A, and proposes solution focus on several paramount bottleneck problems Brand A met.
Keyword: Brand A; Marketing Strategy; Solution
6.16 HWL集团豆奶产品改进原有渠道的案例
摘要:本文正是以HWL集团豆奶产品在上海市场的渠道策略作为研究对象,结合外部市场环境的变化形势和企业内部的实际状况,对企业如何改善和调整渠道策略进行了深入探讨与研究。
关键词:HWL集团;豆奶市场;营销渠道;优化策略
Abstract: This dissertation researches the distribution channel strategy for soybean milk of HWL group in Shanghai. Combining the change situation of the outside market environment and real state inside HWL group, the thesis discusses and studies deeply how enterprises improve and adjust the distribution channel strategy.
Keyword: HWL Group; Soybean Milk;Channel Optimization
6.17 S公司的关系营销管理
摘要:作为IT业内高性能计算机系统的重要提供商,S公司一直在行业内处于领先地位。然而,随着产业的不断发展,市场的环境及客户的需求也在不断发展着变化,公司具有竞争性的价格不再是购买方的首选。为了保持自己的领先地位,满足顾客的新需求,公司总部要求亚洲区实行关系营销管理。在总公司的支持下,亚洲区制定了关系营销管理的技术指南。这个技术指南通过关系定位法及关键因素分析法,为亚洲各公司实行关系营销给出了各项指标及指导。
Abstract:As an imp0rtant high-performance computer systems provider in the IT industry, S- Company has been always the industry leader. However, as the continuous development of industry and market environment, customer demand has been changed. And now, the competitive price is no longer the first choice for customers. In order to maintain the company’s leading position and meet the buys` new demands, Headquarters require the Asian subsidiary to imply the relationship marketing management. In the support of Head office, company in Asia develops the technical guideline of the relationship marketing management. The technical guideline lists many indicators and guidance which are concluded though the relationship distinguish and the key factor analysis, aiming to guide the Asian subsidiary managing relationship marketing
6.18 S公司品牌建设策略
摘要:本例开篇分析了S公司在国内建设品牌的机会、威胁、优势和劣势各方面的内容。试图做出一个正确的战略选择。其次对S公司在品牌建设前所需要实施的组织架构调整内容做了一些叙述。启发读者对公司部门职责改革做出一些有益建议。在品牌实施阶段,引入STP,指出了目标市场选择的5种模式,指出了了解目标市场需要和利益点的重要性。最后,案例为S公司在建设品牌过程中可能遇到的风险做了一些铺垫分析,引导读者针对可能的风险做出相应的策略和分析。
Abstract:Firstly,the case analyzed S company’s opportunity,threat,strength and weakness of brands building, in order to make a right choice. Then the thesis discussed the content of organization structure including the duties of new departments, in hope that our readers can give some useful opinions. In the process of brand building, the thesis introduced the application of STP; In the part of the target market choice , provided 5 available models, emphasized the imp0rtance of knowing customers ‘needs and their interests. At last, the thesis analyzed the risk of brands building. Guided the readers to propose the measures corresponding to the risks.
摘要:促销是指企业利用各种有效的方法和手段,使消费者了解和注意企业的产品、激发消费者的购买欲望,并促使其实现最终的购买行为。促销的实质是信息沟通。企业为了促进销售,把信息传递的一般原理运用于企业的促销活动中,在企业与中间商和消费者之间建立起稳定有效的信息联系,实现有效的信息沟通。
宝洁和联合利华都在广告上投入大量的资金,宝洁还争得了2005年中央电视台的标王,而且他们的媒体广告极具特点,深受观众喜爱,对品牌的拉动很大。在促销上更是花样翻新,层出不穷。无论是促销活动的整体策划,还是相关媒体跟进,都做得令国内同行望尘莫及,在社会营销上也四处出击,建希望小学,开展“希望家园”树立公司的环保形象等
本案例以宝洁和联合利华的促销策略为切入点,分析他们的营销战略,展示了两家企业在市场竞争中的促销策略,并加以浅层次的探讨。希望读者通过阅读本案例,加深对价格策略思考并得出自己的结论。同时我们也希望本案例能对我国的快速消费品企业有所启示和帮助。
关键词:促销;;广告;社会形象
Abstract:Sales promotion is an enterprise using a variety of effective ways and means to enable consumers to understand and pay attention to company's products to stimulate consumer interest and to promote the realization of the final purchase. The essence of marketing communication. Enterprises in order to promote sales, to general principles of information transmission used in promotional activities of enterprises, in the enterprise and intermediaries and consumers in a stable and effective information 1inkages, to achieve effective communication of information.
Procter & Gamble and Unilever have been putting in a lot of money on advertising, P & G also win the 2005 China Central Television's standard king, and their characteristics of media advertising very well received by the audience loved the pulling of a great brand. Is even more in the promotion trick after another. Whether the overall planning of promotional activities, or related media follow-up, have done so is beyond the domestic counterparts, in the social marketing are also 4 attack, building Hope primary schools to carry out "hope home" to establish the company's environmental image, etc.
This case with Procter & Gamble and Unilever's marketing strategy as an entry point analysis of their marketing strategy, showing two enterprises in market competition, promotional strategies, and make shallow explored. We hope that readers by reading this case, to deepen reflection on the pricing strategy and to draw their own conclusions. Meanwhile, we also hope that this case can be China's fast moving consumer goods companies’ inspiration and help.
Keywords: Marketing; Advertising; Social Image
摘要:易买得(E-MART)是韩国领先的零售企业,在韩国国内市场有很高的品牌知名度。凭借对韩国社会文化的深刻了解,进行市场细分、明确目标、准确定位,采取独特的营销战略,易买得在韩国折扣商场行业中始终居于前列。2006年,易买得收购国际零售巨头沃尔玛,挫败家乐福。两大国际零售巨头惨败退出韩国市场。如今,易买得成为韩国折扣行业的龙头老大,并正在积极拓展中国市场。
Abstract: E-Mart is a leading retail enterprise in Korea. It boasts a high brand reputation in its domestic market. Relying on the thorough understanding of Korean culture, E-Mart has chosen a unique marketing strategy after making accurate market segments, clear target and true position. Because of these actions, E-Mart has always been the. In 2006, E-Mart bought the Wal – Mart (Korea), and defeated Carrefour. The two international retail giants had to give up their Korean market. Nowadays, E-Mart has been the leader in the discounting industry in Korea. And it has been struggling to expand its China market.