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更多“Brand management 名词解释”相关的问题
Herman Swan & Co (HS) is a family-owned company that has made fashionable clothes and leather goods for men for over 100 years. The company has been successful in building a strong reputation for quality by sourcing from local textile and leather producers. It sells its goods across the world through a chain of owned shops and also franchised stalls inside large, well-known stores. The company is still owned and run by the family with no other shareholders. The main goal of the firm is to organically grow the business for the next generation of the Swan family.
Customers are attracted to HS products due to the history and the family story that goes behind the products. They are willing to pay the high prices demanded as they identify with the values of the firm, especially the high quality of manufacturing.
The competition for HS has been increasing for more than ten years. It is made up of other global luxury brands and also the rising national champions in some of the rapidly expanding developing countries. The competitors often try to leverage their brands into many different product types. However, the Swan family have stated their desire to focus on the menswear market after an unsuccessful purchase of a handbag manufacturer five years ago.
The company is divided into a number of strategic business units (SBU). Each production site is an SBU, while the whole retail operation is one SBU. The head office previously functioned as a centre for procurement, finance and other support activities. The company has recently invested in a new management information system (MIS) that has increased the data available to all managers in the business. This has led to much of the procurement shifting to the production SBUs and the SBU managers taking more responsibility for budgeting. The SBU managers are delighted with their increased responsibilities and with the results from the new information system but feel there is still room for improvement in its use. The system has assisted in a project of flattening the organisation hierarchy by cutting out several layers of head office management.
You are the management accountant at HS and have been trying to persuade your boss, the finance director, that your role should change. You have read about Burns and Scapens’ report ‘Accounting Change Project’ and think that it suggests an interesting change from your current roles of preparing and reviewing budgets and overseeing the production of management and financial accounts. Your boss is sceptical but is willing to listen to your arguments. He has asked you to submit an explanation of the change that you propose and why it is necessary at HS.
Also, your boss has asked you for an example of how your role as an ‘internal consultant’ would be valuable at HS by looking at the ideas of brand loyalty and awareness. You should consider their impact on performance management at HS, both from the customer and the internal business process perspectives and how to measure them.
Required:
(a) Describe the changes in the role of the management accountant based on Burns and Scapens work. Explain what is driving these changes and justify why they are appropriate to HS. (12 marks)
(b) Using HS as an example, discuss the impact of brand loyalty and awareness on the business both from the customer and the internal business process perspectives and evaluate suitable measures for brand loyalty and awareness. (8 marks)
her first job with a large supermarket chain. She knows there is a growing market for distinctive, quality cakes in the
bakery sections of the supermarket chains, as well as in supplying independent individual premium cake shops, and
also for catering wholesalers supplying restaurants and hotels.
Helen is very determined to set up her own business under the brand name of ‘Helen’s cakes’, and has bought some
equipment – industrial food mixers, ovens, cake moulds – and also rented a small industrial unit to make the cakes.
Helen has created three sets of recipes – one for the premium cake shop market, one for the supermarkets and one
for the catering wholesalers but is uncertain which market to enter first. Each channel of distribution offers a different
set of challenges. The premium cake shop market consists of a large number of independent cake shops spread
through the region, each looking for daily deliveries, a wide product range and low volumes. The supermarkets are
demanding good quality, competitive prices and early development of a product range under their own brand name.
The catering wholesalers require large volumes, medium quality and low prices.
Helen has learnt that you are a consultant specialising in start-up enterprises and is looking to you for advice.
Required:
(a) Acting as a consultant, prepare a short report for Helen advising her on the advantages and disadvantages
each channel offers and the implications for a successful start-up. (12 marks)
firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are
reviewing the working papers in order to draft a report to those charged with governance. The statement of financial
position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod
Co is the manufacture of farm machinery.
During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions
had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost
of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,
plant and equipment.
An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair
value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who
stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand
name. The member of the audit team who completed the work programme on intangible assets has noted that this
treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the
asset.
Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the
external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused
a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the
procedures. In addition, on the final audit, when the audit senior requested documentation to support the final
inventory valuation, it took two weeks for the information to be received because the accountant who had prepared
the schedules had mislaid them.
Required:
(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report
to those charged with governance. (2 marks)
Group as a non-executive director, but is uncertain as to the level and nature of her contribution to the strategic
thinking of the Group.
The Marlow Fashion Group had been set up by a husband and wife team in the 1970s in an economically depressed
part of the UK. They produced a comprehensive range of women’s clothing built round the theme of traditional English
style. and elegance. The Group had the necessary skills to design, manufacture and retail its product range. The
Marlow brand was quickly established and the company built up a loyal network of suppliers, workers in the company
factory and franchised retailers spread around the world. Marlow Fashion Group’s products were able to command
premium prices in the world of fashion. Rodney and Betty Marlow ensured that their commitment to traditional values
created a strong family atmosphere in its network of partners and were reluctant to change this.
Unfortunately, changes in the market for women’s wear presented a major threat to Marlow Fashion. Firstly, women
had become a much more active part of the workforce and demanded smarter, more functional outfits to wear at work.
Marlow Fashion’s emphasis on soft, feminine styles became increasingly dated. Secondly, the tight control exercised
by Betty and Rodney Marlow and their commitment to control of design, manufacturing and retailing left them
vulnerable to competitors who focused on just one of these core activities. Thirdly, there was a reluctance by the
Marlows and their management team to acknowledge that a significant fall in sales and profits were as a result of a
fundamental shift in demand for women’s clothing. Finally, the share price of the company fell dramatically. Betty and
Rodney Marlow retained a significant minority ownership stake, but the company had had a new Chief Executive
Officer every year since 2000.
Required:
(a) Write a short report to Susan Grant identifying and explaining the strategic strengths and weaknesses in the
Marlow Fashion Group. (12 marks)
A.My brand Men’s Leather Retro Style Business Shoulder Bag Briefcase Brown
B.My brand Men’s Leather Retro Style Briefcase Red-brown (FREE SHIPPING)
C.My brand Men’s Leather Retro Style Briefcase Red-brown
D.My brand Men’s Leather Retro Style Briefcase Random Color (Red, Black)
This brand of products is ______ to that in quality.
A．senior
B．junior
C．superior
D．better
A.management by objectives
B.means-ends chain
C.traditional goal setting
D.management by opinions
