This approach was designed to be used in conjunction with a form of multi-factor portfolio analysis which had competitive position and market prospects as the two axes. The technique keeps the market prospects axis, and has degree of risk as the second axis. In concept this turns the portfolio chart into a 3D cube, although in practice it is easier to colour or shade the circles by which strategic business units (SBUs) are plotted to show different intensities of risk. The risk axis is reached through a worksheet which scores environmental factors for impact and probability.
The matrix allows three views to be taken;
* The degree of risk to which each area on the portfolio analysis is subject, relative to the other areas.
* The particular trends which have most impact on the activity (from the worksheet).
* The particular trends which have the most impact on the company as a whole.
Hussey, D. E. (1991). Introducing Corporate Planning: Guide to Strategic Management, 4th edition, chapter 9, Pergamon Press, Oxford. Segev, E. (1995). Corporate Strategy: Portfolio Models, International Thomsom Publishing/ Boyd and Fraser, London.
Segev, E. (1995). Navigating by COMPASS: Corporate Matrix Portfolio Analysis Support System, International Thomsom Publishing/Boyd and Fraser, London. (Includes computer disk to facilitate use of the various methods described.)
See also: portfolio analysis and environmental analysis.
This approach is also known as the CardozoWind risk return matrix, and is intended to help increase the productivity of SBU investments. The x axis shows risk, and the y axis shows return. The approach allows comparison of the various SBUs within an organization, and helps to set criteria for new SBUs. It is also useful in evaluating mergers and alliances.
Cardozo, R. N. and Wind, J. (1985). Risk return approach to product portfolio strategy, Long Range Planning, 18, 2.
Segev, E. (1995). Corporate Strategy: Portfolio Models, International Thomsom Publishing/ Boyd and Fraser, London.
Segev, E. (1995). Navigating by COMPASS: Corporate Matrix Portfolio Analysis Support System, International Thomsom Publishing/Boyd and Fraser, London. (Includes computer disk to facilitate use of the various methods described.)
See also: portfolio analysis, risk analysis and risk matrix.
Sometimes called a Du Pont chart this method allows presentation of income statement and balance sheet, in contribution analysis form, on one piece of paper. Complex information can be put into usable, easily communicated formats. The method concentrates on information that is important for strategic planning. It is a useful ®rst step in strengths and weakness analysis, since it shows where contribution is coming from, and where ®nancial resources are being used.
Anthony, R. N. and Reece, J. S. (1983). Accounting: Text and Cases, 7th edition, chapter 13, Irwin, Homewood, Illinois.
Hussey, D. E. (1991). Introducing Corporate Planning: Guide to Strategic Management, 4th edition, chapter 4, Pergamon Press, Oxford.
This apporach to planning accepts that the future is uncertain. Instead of producing one plan, with sensitivities, a number of plans are drawn prepared according to the various scenarios developed at the start. The pitfall to avoid is an over-complex system driven by planners. The assumptions in the scenarios may drive the strategy without everyone understanding that this is happening.
Chandler, J. and Cockle, P. (1982). Techniques of Scenario Planning, McGraw-Hill, London.
McNamee, P. (1985). Tools and Techniques for Strategic Management, chapter 7, Pergamon Press, Oxford.
McNamee, P. (1988). Management Accounting: Strategic Planning and Marketing, pp. 91±93, Heinemann, London.
Schoemaker, P. J. H. and van der Heijden, C. A. J. M. (1993). Strategic Planning at Royal Dutch/Shell, Journal of Strategic Change, 2(3), pp. 157±171.
Уважаемый посетитель!
Чтобы распечатать файл, скачайте его (в формате Word).
Ссылка на скачивание - внизу страницы.