관리회계사례,관리회계,올림푸스관리회계,올림푸스분석,재무분석사례,올림푸스재무분석

Managerial Accounting Olympus Case
Contents
1. Evaluate Olympus’ current strategy
3. Why did the firm shift the responsibility of product planning from R&D
to marketing
2. What changes would you make to the firm’s current target cost system
and strategy
4. Evaluate the firm’s decision to place multiple products in each price point.
5. How important are profit(P), quality(Q), and functionality(F) to the industry
and the firm
Functionality
(Technology)
Customer
Trend
“Consumer demanding” Functionality
Industry
Profit
Price
Cost
Quality
Olympus
2. How important are Profit, Quality, and Functionality to the industry and the firm
Recapturing Market Share
Improving
Product quality
Reducing
Production costs
Product planning
Quality Improvement Program
Situation
Olympus’ Strategy
Low Cost Production
Reducing Unnecessary Expenditure
Improving production Engineering
Adopting Innovative
Manufacturing process
Shifting to Overseas Production
…