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ACCA P5知识点：波特五力模型
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&&波​特​五​力​模​型​是​迈​克​尔​?​波​特​(​M​i​c​h​a​e​l​ ​P​o​r​t​e​r​)​于0​世​纪0​年​代​初​提​出​,​它​认​为​行​业​中​存​在​着​决​定​竞​争​规​模​和​程​度​的​五​种​力​量​,​这​五​种​力​量​综​合​起​来​影​响​着​产​业​的​吸​引​力​以​及​现​有​企​业​的​竞​争​战​略​决​策​。
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你可能喜欢ACCA P5知识点：波特五力模型
波特五力模型是迈克尔&波特(Michael Porter)于20世纪80年代初提出，它认为行业中存在着决定竞争规模和程度的五种力量，这五种力量综合起来影响着产业的吸引力以及现有企业的竞争战略决策。五种力量分别为同行业内现有竞争者的竞争能力、潜在竞争者进入的能力、替代品的替代能力、供应商的讨价还价能力、购买者的讨价还价能力。
使用波特五力模型(见图1)将有助于确定一个行业或部门竞争的来源。那么今天东亚国际就来解析一下 P5中波特五力模型这个知识点。
The model has similarities with other tools for environmental audit, such as political, economic, social, and technological (PEST) analysis, but should be used at the level of the strategic business unit, rather than the organisation as a whole. A strategic business unit (SBU) is a part of an organisation for which there is a distinct external market for goods or services. SBUs are diverse in their operations and markets so the impact of competitive forces may be different for each one.
Five forces analysis focuses on five key areas: the threat of entry, the power of buyers, the power of suppliers, the threat of substitutes, and competitive rivalry.
THE THREAT OF ENTRY
This depends on the extent to which there are barriers to entry. These barriers must be overcome by new entrants if they are to compete successfully. Johnson et al (2005), suggest that the existence of such barriers should be viewed as delaying entry and not permanently stopping potential entrants. Typical barriers are detailed below.
Economies of scale
For example, the benefits associated with volume manufacturing by organisations operating in the automobile and chemical industries. Lower unit costs result from increased output, thereby placing potential entrants at a considerable cost disadvantage unless they can immediately establish operations on a scale that will enable them to derive similar economies.
The capital requirement of entry
These vary according to technology and scale. Certain industries, especially those which are capital intensive and/or require very large amounts of research and development expenditure, will deter all but the largest of new companies from entering the market.
Access to supply or distribution channels
In many industries, manufacturers enjoy control over supply and/or distribution channels via direct ownership (vertical integration) or, quite simply, supplier or customer loyalty. Potential market entrants may be frustrated by not being able to get their products accepted by those individuals who decide which products gain shelf or floor space in retailing outlets. Retail space is always at a premium and untried products from a new supplier constitute an additional risk for the retailer.
Supplier and customer loyalty
A potential entrant will find it difficult to gain entry to an industry where there are one or more established operators with a comprehensive knowledge of the industry, and with close links with key suppliers and customers.
Cost disadvantages independent of scale
Well-established companies may possess cost advantages which are not available to potential entrants irrespective of their size and cost structure. Critical factors include proprietary product technology, personal contacts, favourable business locations, learning curve effects, favourable access to sources of raw materials, and government subsidies.
Expected retaliation
In some circumstances, a potential entrant may expect a high level of retaliation from an existing firm, designed to prevent entry & or make the costs of entry prohibitive.
Government regulation
This may prevent companies from entering into direct competition with nationalised industries. In other scenarios, the existence of patents and copyrights afford some degree of protection against new entrants.
Differentiation
Differentiated products and services have a higher perceived value than those offered by competitors. Products may be differentiated in terms of price, quality, brand image, functionality, exclusivity, and so on. However, differentiation may be eroded if competitors can imitate the product or service being offered and/or reduce customer loyalty.
THE POWER OF BUYERS
The power of the buyer will be high where:
there are a few, large players in a market. For example, large supermarket chains can apply a great deal of price pressure on their potential suppliers. This is especially the case where there are a large number of undifferentiated, small suppliers, such as small farming businesses supplying fresh produce to large supermarket chains
the cost of switching between suppliers is low, for example from one haulage contractor to another
the buyer's product is not significantly affected by the quality of the supplier's product. For example, a manufacturer of foil and cling film will not be affected too greatly by the quality of the spiral-wound paper tubes on which their products are wrapped
buyers earn low profits
buyers have the potential for backward integration, for example where the buyer might purchase the supplier and/or set up in business and compete with the supplier. This is a strategic option which might be selected by a buyer in circumstances where favourable prices and quality levels cannot be obtained
buyers are well informed. For example, having full information regarding availability of supplies.
THE POWER OF SUPPLIERS
The power of the seller will be high where (and this tends to be a reversal of the power of buyers):
there are a large number of customers, reducing their reliance upon any single customer
the switching costs are high. For example, switching from one software supplier to another could prove extremely costly
the brand is powerful (BMW, McDonalds, Microsoft). Where the supplier's brand is powerful then a retailer might not be able to operate a particular brand in its range of products
there is a possibility of the supplier integrating forward, such as a brewery buying restaurants
customers are fragmented so that they have little bargaining power, such as the customers of a petrol station situated in a remote location.
THE THREAT OF SUBSTITUTES
The threat of substitutes is higher where:
there is product-for-product substitution, eg for fax and postal services
there is substitution of need. For example, better quality domestic appliances reduce the need for maintenance and repair services. The information technology revolution has made a significant impact in this particular area as it has greatly diminished the need for providers of printing and secretarial services
there is generic substitution competing for disposable income, such as the competition between carpet and flooring manufacturers.
COMPETITIVE RIVALRY
Competitive rivalry is likely to be high where:
there are a number of equally balanced competitors of a similar size. Competition is likely to intensify as one competitor strives to attain dominance over another
the rate of market growth is slow. The concept of the life cycle suggests that in mature markets, market share has to be achieved at the expense of competitors
there is a lack of differentiation between competitor offerings because, in such situations, there is little disincentive to switch from one supplier to another
the industry has high fixed costs, perhaps as a result of capital intensity, which may precipitate price wars and hence low margins. Where capacity can only be increased in large increments, requiring substantial investment, then the competitor who takes up this option is likely to create short-term excess capacity and increased competition
there are high exit barriers. This can lead to excess capacity and, consequently, increased competition from those firms effectively 'locked in' to a particular marketplace.
In summary, the application of Porter's five forces model will increase management understanding of an industrial environment which they may want to enter.
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at iShareLib2013._default..ctor()P5重要知识点丨学习曲线效应（The learning curve effect）_ACCA考试辅导-爱微帮
&& &&& P5重要知识点丨学习曲线效应（The l…
学习曲线效应指的是越是经常地执行一项任务，每次所需的时间就越少。学习曲线将学习效果数量化绘制于坐标纸上，横轴代表练习次数（或产量），纵轴代表学习的效果（单位产品所耗时间），这样绘制出的一条曲线，就是学习曲线。学习曲线有广义和狭义之分。狭义的学习曲线又称为人员学习曲线，它是指直接作业人员个人的学习曲线。广义的学习曲线也称为生产进步函数，是指工业某一行业或某一产品在其产品寿命周期的学习曲线，是融合技术进步、管理水平提高等许多人努力的学习曲线。学习效果受许多因素的影响，主要有：．操作者的动作熟练程度。这是影响学习曲线的最基本因素．管理技术的改善，正确的培训、指导，充分的生产准备与周到的服务，工资奖励及惩罚等管理政策的运用．产品设计的改善．生产设备与工具的质量．各种材料的 连续供应和 质量．信息反馈的及时性．专业化分工程度THE IMPORTANCE OF THE LEARNING CURVE EFFECTLearning curve models enable users to predict how long it will&take to complete a future task. Management accountants must therefore be sure to take into account any learning rate when they are carrying out planning, control and decision-making. If they fail to do this, serious consequences will result. As regards its importance in decision-making, let us look at the example of a company that is introducing a new product onto the market. The company wants to make its price as attractive as possible to customers but still wants to make a profit, so it prices it based on the full absorption cost plus a small 5% mark-up for profit. The first unit of that product may take one hour to make. If the labour cost is $15 per hour, then the price of the product will be based on the inclusion of that cost of $15 per hour. Other costs may total $45. The product is therefore released onto the market at a price of $63. Subsequently, it becomes apparent that the learning effect has been ignored and the correct labour time per unit should is actually 0.5 hours. Without crunching through the numbers again, it is obvious that the product will have been launched onto the market at a price which is far too high. This may mean that initial sales are much lower than they otherwise would have been and the product launch may fail. Worse still, the company may have decided not to launch it in the first place as it believed it could not offer a competitive price.Let us now consider its importance in planning and control. If standard costing is to be used, it is important that standard costs provide an accurate basis for the calculation of variances. If standard costs have been calculated without taking into account the learning effect, then all the labour usage variances will be favourable because the standard labour hours that they are based on will be too high. This will make their use for control purposes pointless.Finally, it is worth noting that the use of learning curve is not restricted to the assembly industries it is traditionally associated with. It is also used in other less traditional sectors such as professional practice, financial services, publishing and travel. In fact, research has shown that just under half of users are in the service sector.长按二维码关注“ACCA考试辅导”2016年ACCA辅导热招中，点击了解详情
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