商业挑战赛试题
P10 – Test of Professional Competence in Management Accounting
22 May 2008 – Thursday Afternoon Session Instructions to candidates
You are allowed three hours to answer this question paper.
You are allowed 20 minutes reading time before the examination begins during which you should read the question paper and, if you wish, make annotations on the question paper. However, you will not be allowed, under any circumstances, to open the answer book and start writing or to use your calculator during the reading time.
This booklet contains the examination question and both the pre-seen and unseen elements of the case material.
Answer the question on page 17, which is detachable for ease of reference. The TOPCIMA Assessment Matrix, which your script will be marked against,
is on page 18.
Maths Tables and Formulae are provided on pages 24to 27.
Write your full examination number, paper number and the examination subject title in the spaces provided on the front of the examination answer book.
Also write your contact ID and name in the space provided in the right hand margin and seal to close.
Contents of this booklet: Page
Pre-seen material – Solberri Hotel
Case
2
Pre-seen Appendices 1 – 4 11 - 15
Question
requirement 17
Assessment
Matrix 18
Unseen
material 19 Maths Tables and Formulae 24 P 1 0–T e s t o f P r o f e s s i o n a l C o m p e t e n c e i n M a n a g e m e n t A c c o u n t i n g
? The Chartered Institute of Management Accountants 2008
Solberri Hotel Case
Market overview
The holiday industry is a large, varied industry which is very competitive and tourism generates
enormous revenues. Branded chains of hotels differentiate from each other according to the
level of quality and facilities they offer. The “package holiday” trend started in the 1960’s and
concentrated on specific tourist destinations. Since then the holiday industry has changed and
matured enormously. Since the early 2000’s, Internet bookings have made a significant impact
on the way customers choose to book their holidays. Increasingly, holiday makers have become
much more selective and, through the use of a variety of media, they are able to identify facilities
available at their chosen hotel. European holiday makers choose particular destinations
depending on weather, facilities, value for money and levels of comfort at the chosen hotel.
Significant numbers of holiday makers choose to take their holiday in the Peak season. The
Peak season in Europe is defined as the months of May to September inclusive.
There are a large number of international hotel chains that offer levels of comfort based on the
internationally recognised “star” rating system. There are also many holiday resort hotels which
offer a wide range of sports and other facilities to customers within the hotels’ grounds. These
often include golf courses and a wide range of sports and water sports. A resort hotel is defined
as a hotel that includes a far wider range of facilities on site than a typical hotel. There are
increasing numbers of resort hotels around the world. These resort hotels, which are designed
specifically for holiday makers, are situated in prime tourist areas at popular destinations.
The hotel industry relies heavily on its employees and its IT systems to deliver the quality of
service expected by its customers. Following a downturn in air travel in 2001, many hotels
suffered a decline in bookings and were forced to look hard at ways to differentiate themselves
in order to attract customers.
The majority of European holiday bookings are still made through established travel companies
(whether through travel agent shops or using the travel agents’ websites) although a growing
number of bookings are made by the customer with hotels directly.
The Solberri hotel group
Solberri is a group of mainly resort hotels, all in Europe. It was established in the mid 1980’s by
its founder, Richard Berriman. The first two Solberri hotels were located in two different
countries around the coast of the Mediterranean Sea. These two Solberri hotels established a
high reputation for quality. By the late 1980’s the two Solberri hotels were regarded by many
other international hotel chains as the benchmark for the standards to aspire to.
The success of these first two hotels helped to finance the expansion of the Solberri hotel group.
This success financed the expansion of new purpose built resort hotels, which included a wider
range of facilities on site, including golf facilities, water sports, spas and beauty treatments. To
enable the group to expand further, it needed additional finance, rather then relying solely on
loan finance. In 1998 the company became listed on a European stock exchange. By the end of
2000 the Solberri group had 10 resort hotels and the original 2 hotels, which have a smaller
range of facilities. These 12 hotels are situated in several European countries, along the
Mediterranean coast. The 10 Solberri resort hotels were among some of the most prestigious in
Europe at that time. The company continues to invest in new facilities and has a rolling
refurbishment programme, which ensures that the high standards which customers expect, are
met.
Solberri’s personnel
The career histories of Solberri’s key personnel are shown in Appendix 1 starting on page 11.
2008
May P10 2
Routes to the market
Solberri hotels have 3 main routes to the market.
?The main route is that bookings are secured as part of a “holiday package” offered by travel agents, where the customer pays a fixed price, inclusive of flights and
accommodation, to the travel agent. The revenue generated from bookings made by
travel agents is lower than the revenue generated from bookings made by customers
who book directly with Solberri, as the travel agents deduct their agreed discount.
?Bookings are made by new customers directly with Solberri using Solberri’s website.
These customers usually book as a result of Solberri’s marketing campaigns and make their own flight arrangements.
?Repeat business. Customers return to Solberri and they book directly with the hotel or by using Solberri’s website to secure a repeat business discount.
In the financial year ended September 2007, around 60% of bookings were made through travel agents. Around 30% were made by new customers directly with Solberri. Around 9% were repeat business. There were a small number of bookings from other sources.
Difficult market conditions for the Solberri group
During 2003 to 2005 it became clear, through falling customer numbers and disappointing customer feedback, that the Solberri hotel group had become complacent. The management team had considered that its successful growth and level of profitability would continue.
In 2005, the group made its first ever operating loss and the then Chief Executive resigned in early 2006. The financial year ended September 2006 also resulted in an operating loss. The Solberri Board recruited a new Chief Executive, Johan Alnetti, in September 2006.
Pricing changes effective from May 2007
Solberri’s management had previously resisted any change to the pricing structure, although the Board recognised the need to increase its occupancy level. When Johan Alnetti joined Solberri he worked closely with Richard Berriman to review the pricing structures at Solberri hotels in order to boost occupancy levels.
Over the last decade, many competitors in the Mediterranean region have offered “all inclusive” accommodation arrangements. An “all inclusive” room rate is defined as a fixed price for the room inclusive of all meals, most drinks and use of many of the available leisure facilities. The room rate varies depending on features, the location of the room and assumes 2 people sharing. Therefore, there are no additional charges, unless spa treatments or particular sports activities are booked by customers.
Following extensive market research the Solberri Board decided to change the pricing structure effective from the Peak season which commenced in May 2007. This new “all inclusive” price structure is competitive with other “all inclusive” resort hotels. It has also enabled Solberri to market itself as one of the leading “all inclusive” resort hotel groups in Europe.
Prior to the launch of the “all inclusive” room rate for Solberri in May 2007, Johan Alnetti and Piers Lui agreed on which facilities would be included in the “all inclusive” room rate, and which facilities would be charged as extra charges to customers. For example, all of the Solberri hotels have spa facilities including swimming pools, hot tubs, steam rooms and saunas, as well as a range of spa treatments. The use of these spa facilities are not charged as an additional charge. However, all spa treatments which involve the use of highly trained, skilled employees are charged to customers and generate additional revenues. These spa treatments have proved to be very popular with customers and are in high demand. Solberri also has a number of sports activities which generate extra revenues. These extra revenues generated €21 million in the May 2008 3 P10
financial year ended September 2007, which represents an additional 15% of revenue, over and above that which is generated from the “all inclusive” room rate.
Giorgi Kahle launched a major marketing campaign to promote the Solberri brand in early 2007 using a variety of media, including direct marketing, radio and TV advertising and the use of other media. This has proved to be effective as the average occupancy level has shown an increase on the level achieved during the 2006 Peak season, to 74% in the 2007 Peak season (see page 6 in Occupancy levels).
Summary of Solberri hotels
The 12 Solberri hotels in the group are currently categorised into 3 types depending on the range of facilities they offer. Solberri does not participate in the international star ratings system, but its range of hotels shown in the table below, is comparable to the international star rating system. The table below also shows the number of rooms available and the average price per room for the 2007 Peak season. The average price per room represents the price for 2 people at the “all inclusive” room rate including food, drinks and all of the inclusive activities.
Solberri hotel category
Number of
hotels
(as at
September 2007)
Number of
rooms at
each hotel
Total
number of
rooms
available
Average price
per room per
night
(Peak season
2007 prices)
Premier (equivalent to 5 star) 2 250 500
€
650
Superior (equivalent to 4 star) 7 200
1400
525
Super plus (equivalent to 3 star) 3 150
450
350
Totals 12 2,350
The average price per room is substantially lower in the Non-peak season, at around 45% of the
Peak season price per room. The average price per room shown above is before deduction of
the discount given for rooms booked by travel agents and the repeat business discount.
It should be noted that two of the hotels currently categorised as “Superior” are now being
refurbished during the Non-peak season 2007/08. They will then be re-categorised as “Premier”
for the 2008 Peak season (see page 5 in Investment and refurbishment programme).
Johan Alnetti is concerned about the three “Super plus” hotels as they offer limited leisure
facilities, spa facilities and water-sports, which is reflected in the lower “all inclusive” room rate.
Growing demand for improved spa facilities
Richard Berriman and Johan Alnetti both agree that the range and luxury of the hotels’ spa
facilities is a key factor that affects the customers’ decision as to whether or not to book their
holidays with Solberri. Market research has been conducted that confirms that spa facilities are
a key selling point. Johan Alnetti would like to extend and enhance the size of the spas at all
Solberri hotels and also to extend the range of spa treatments on offer. This would require
capital expenditure at all hotels and also necessitate the recruitment of additional skilled
employees to provide spa treatments.
Johan Alnetti is confident that if Solberri were to have enhanced spa facilities at its resort hotels
then these could generate additional revenues, sufficient to cover all operating costs of the spa,
and also be a selling point to improve the level of bookings for Solberri hotels.
P10 4
May
2008
Investment and refurbishment programme
Solberri has established world class spa facilities at both of its 2 “Premier” hotels, which has proved very popular. These 2 “Premier” hotels, underwent a thorough refurbishment programme during the Non-peak season in 2006/07, involving the expansion of their spa facilities, as well as refurbishment of other areas around the hotels, costing €6 million each. The improved spa facilities have generated high additional revenues and have made these facilities at the 2 “Premier” hotels profit generating within the first Peak season. These 2 “Premier” hotels have experienced the highest level of accommodation bookings for over ten years and Richard Berriman considers that this is mainly due to the new enhanced spa facilities. The spa facilities at these 2 “Premier” hotels have also generated much favourable publicity for the Solberri group of hotels.
The latest 5 year plan, for the period starting October 2007, was approved in May 2007. It includes plans to continue to invest €12 million annually in the group’s rolling refurbishment programme to bring 2 further hotels each year up to the “Premier” hotel standard. Furthermore, by providing improved spa facilities, additional revenues are generated from customers who book spa treatments. Currently, Richard Berriman considers that only the 2 “Premier” hotels in the group meet the standards to which he wants the Solberri hotels to conform.
During the Non-peak season ending in April 2008, a further 2 “Superior” hotels are currently undergoing a refurbishment, which will include improved accommodation facilities as well as enhanced spa facilities. Therefore by the start of the 2008 Peak season, there will be 4 “Premier” hotels in the Solberri group, which meet Richard Berriman’s desire for “world class” spa facilities. Therefore, there will be only 5 “Superior” hotels from the 2008 Peak season. Richard Berriman wants to enhance and extend the spa facilities at the remaining 8 Solberri hotels as soon as possible, but is constrained by a lack of finance. Johan Alnetti has stated that these spa facilities should be extended as a matter of urgency as he believes that the investment will be repaid very quickly by higher occupancy level and also additional revenues generated by the spa treatments. However, the timing and financing for this work has not yet been agreed. Antonio Skrip is reluctant to take on additional loan finance for the refurbishment and extension of spa facilities at the remaining 8 Solberri hotels. He considers that this can be done using cash generated from operations over the next few years.
Key Performance Indicators
The Solberri Board uses a variety of key performance indicators (KPI's) to monitor the performance of the group. These KPI’s are commonly used in this industry, and include the following:
?Occupancy level. This most important business measure is defined as the proportion of rooms available during the period which were occupied during the period.
?Return on capital employed (ROCE). Solberri defines this KPI in the same way as is the norm for this industry, which is the operating profit generated (after allocated group
overheads) divided by Non-current assets at the end of the last financial year.
?Revenue Per Available Room (RevPAR). This is defined as the total revenue generated from room bookings only for the Peak season (that is after the discounts given to travel agents and for repeat business and before additional revenues from extras, such as spa treatments) divided by the total available rooms during the Peak season, expressed as
a daily figure.
?Level of repeat bookings. This is defined as the number of bookings made by those customers who have stayed at any Solberri hotel within the last 5 years expressed as a percentage of the total number of bookings.
May 2008 5 P10
A summary of the KPI’s for the Solberri group for the year ended 30 September 2007 is shown in the table below.
Hotel Category Number
of Hotels
Occupancy
level
(Peak season)
ROCE
%
RevPAR
(Peak
season only)
€
Repeat
bookings
Premier 2 89.5% 10.7% 471.8 9.0%
Superior 7 72.0% 7.5% 306.6 8.7%
Super plus 3 63.0% 4.0% 178.8 10.0%
Total 12 74.0% 8.1% 317.3 9.0%
The RevPAR figures above are shown for the Peak season only and are based on the revenue
generated at the average price per room (as shown in the table on page 4) at the average Peak
season occupancy level less the proportion of discounts given to travel agents and for repeat
business. For example, the RevPAR figure of €471.8 for the “Premier” hotels is calculated on
the total revenue, after discounts of 18.9% overall, which was €36.093 million. This amount is
divided by 500 (representing the 500 “Premier” rooms), and further divided by 153 (representing
the 153 days in the Peak season). This results in the RevPAR figure of €471.8.
The Balance Sheet, Income Statement and Statement of Changes in Equity for Solberri for the
last two financial years are shown in Appendix 2 on page 13.
Occupancy levels
The key driver for profitability is the occupancy level achieved. A low level of occupancy is
acceptable to the Solberri management team for the Non-peak season providing it covers the
operating costs. However, the overall level of profitability is mainly affected by the occupancy
level achieved in the Peak season.
The planned occupancy level for the 2008 Peak season is 85%. Giorgi Kahle has an agreed
marketing budget of almost €22 million for the financial year to September 2008 to stimulate
demand to achieve this planned higher occupancy level. He has allocated this budget between
a number of marketing areas, including marketing literature, direct mail and advertising on radio
and television. There was a marketing campaign during the last few months of 2007 and early
2008 and he is currently finalising a further follow-on marketing campaign in order to deliver the
planned higher occupancy level in the 2008 Peak season. All of these marketing campaigns will
be achieved within the agreed marketing budget of €22 million.
The average period that customers stay at a Solberri hotel is 10 nights, with 50% of customers
staying only 7 nights. 37% of customers stay for 14 nights and the remaining 13% of customers
stay between 8 and 14 nights.
As far as Solberri’s management can establish two of its main competitors managed to achieve
occupancy level of around 90% to 95% during the 2007 Peak season. Indeed, some of the
enquiries by Giorgi Kahle’s market research team have established that some competitors’
resort hotels were fully booked (100% occupancy) during some weeks of the 2007 Peak
season. It remains a challenge for the Solberri group to try to achieve fully booked hotels during
the 2008 Peak season.
The average occupancy level across the 12 hotels in the Solberri group, compared to planned
occupancy levels, are shown in the table on page 7.
P10 6
May
2008
Average occupancy level across all 12 Solberri hotels Non-peak season
(7 months:
October to April
inclusive)
Peak season
(5 months:
May to September
inclusive)
Overall
Financial year ended: Actual Plan Actual Plan Actual Plan September 2006 19.0% 30.0% 65.0% 75.0% 38.3% 48.9% September 2007 25.0% 30.0% 74.0% 80.0% 45.5% 51.0%
September 2008 Not
available 30.0% Not
available
85.0% Not
available
53.1%
September 2009 Not
available 30.0% Not
available
90.0% Not
available
55.2%
Revenue targets
The budgeted revenue target for the financial year ended September 2008 is €193 million. This higher level of revenues is driven primarily by the higher average planned occupancy of 85% for the Peak season. Furthermore, effective from the 2008 Peak season there will be 4 “Premier” hotels, as 2 hotels are being refurbished during the Non-peak season ending April 2008 (as detailed above in Investment and refurbishment programme).The "all inclusive” room rates which were introduced for the 2007 Peak season are budgeted to remain the same, due to pressure from competitors.
During the financial year ended September 2007, the revenue generated from additional charges was 15% of the revenues generated from the “all inclusive” room rate. Additional revenues are generated by customers using facilities which are not included in their “all inclusive” room rate, including all spa treatments, and the tuition fees for a variety of sports. The 2007/08 revenue budget includes a growth in revenue generated by additional charges, to 17% of the revenues generated from the “all inclusive” room rate.
Operating costs
Each hotel is managed by a General Manager who reports directly to Johan Alnetti, the Chief Executive but has functional responsibility to other Directors. Johan Alnetti has instructed the General Manager of each hotel to re-examine its operating costs and to find ways to make savings without any impact on the quality of service or customer perceptions. Furthermore, all of the General Managers are under pressure to achieve the targets set out in Solberri’s Corporate Social Responsibility report, which is shown in Appendix 3 on page 14.
Each General Manager is responsible for procurement at the hotel he or she runs, with little interference from Head Office. However, decisions on the range of spa treatments and sports facilities are the responsibility of Piers Lui, who also determines the prices for all spa treatments and sports which are not included in the “all inclusive” price. The operational aspects of the spa and sports facilities are managed by each General Manager.
Following the change in the pricing structure in early 2007 to the “all inclusive” room rate, there was a substantial fall in administration work and most General Managers achieved the agreed planned reduction in the level of administration staff. Together with the introduction of new IT solutions, which will further simplify administration, each hotel is planning to achieve further cost savings.
Solberri has outsourced many of its routine operations, including laundry, property maintenance and maintenance of pool and sports facilities. The companies Solberri has outsourced these operations to have had Service Level Agreements imposed on them. However, the General Managers at some hotels have had difficulty enforcing the agreed quality service levels. There May 2008 7 P10
are still a number of outsourced operations that are not being delivered to the required standard, due to clashes of priorities. For example, a General Manager has insisted that the outsourced maintenance company does not turn off water supplies at certain times to undertake repairs. This has led to the outsourcing company complaining that this has prevented it from carrying out the contracted work in accordance with agreed deadlines.
One of the planned cost savings is the introduction of solar panels at each hotel which it is forecast will be capable of saving around 30% of the electricity costs. However, the required investment for this has repeatedly been delayed. The solar panel proposal is to invest €6 million across the group of 12 hotels. Richard Berriman has delayed the solar panel proposal as he wants all available investment channelled towards improving visible customer facilities.
An analysis of operating costs by main cost categories for the financial year ended
30 September 2007 is as follows:
Cost category Financial year ended
30 September 2007
%
Employee costs € million
62 42%
Food and drink 21 14%
Outsourced functions 15 10%
Marketing costs 20 14%
IT costs 3 2%
Depreciation 15 10%
Other costs 12 8%
Total costs 148 100%
Solberri loan finance
At the end of the financial year ended 30 September 2007, Solberri had loans totalling
€33 million, including a loan of €12 million that was due for repayment in December 2007.
Antonio Skrip has taken out a new loan for €20 million, which has been secured on 6 specific
hotels in the Solberri group including the 2 “Premier” category hotels and 4 of the 7 hotels in the
“Superior” category. This new loan is at 10% interest per year and is repayable in December
2014. Therefore, at the end of December 2007, Solberri had loans totalling €41 million.
This new loan for €20 million has been used to repay the loan due for repayment and left
€8 million to be used for further capital investment. This €8 million, together with some of the
cash generated from operations, will be used to finance the refurbishment and enhanced spa
facilities at the 2 “Superior” hotels currently being upgraded to “Premier” status (as outlined
above in Investment and refurbishment programme on page 5).
Improvements to Solberri IT systems
Pietro Heys was requested by the Board to review all of Solberri’s IT systems when he was
appointed to his role in Solberri in April 2006.
The Bookings Management System (BMS) provides information for the management on room
rates and availability. In November 2006, Solberri selected and began implementation of a new
BMS system and is paying an annual licence fee for the use of a standard internationally
recognised bookings software system. This new BMS system is designed to optimise customer
management and hotel occupancy rates. Additional specialised functions include sophisticated
availability search facilities, itinerary reservations (for spa, restaurant and sports bookings) and
customer accounting and billing. This became operational in November 2007.
The Corporate Information System (CIS) is a management tool to provide information to the
senior management team both at Head Office and within each hotel. The CIS consolidates
information about each customer such as spending patterns, preferred accommodation and
leisure facility requests. Other functions include centralised travel agency booking statistics.
P10 8
May
2008
The Business Intelligence (BI) system provides a variety of strategic analysis and planning tools for the entire business, in much the same way as an Executive Information System (EIS) does. It extracts data from other Solberri IT systems to enable data analysis. The BI system produces key industry performance indicators (KPI's) for each of the hotels in the group and for the entire group (see above for KPI’s). The BI system produces data on ROCE and Revenue per Available Room (RevPAR) (these terms are defined above in KPI’s). These KPI’s are produced weekly to closely monitor business performance. It also enables the Board to compare the revenues across each of the hotels in the group, and also to compare its KPI’s with published data of its competitors.
The total cost of all the IT investment in hardware and software has been €6 million over the last two years and Pietro Heys is confident that Solberri has now got efficient systems in place. However, Solberri has still some further IT projects to undertake to bring it up to the standards of its competitors, let alone for it to be a market leader. The next phase of development will be to introduce some software, which would allow prospective customers to see typical rooms and hotel views and also the range of facilities on offer at all 12 Solberri hotels. The forecast cost of this development is €5 million and Pietro Heys has requested budget allocation for the entire amount in the financial year 2008/09.
Human Resource issues
Solberri operates a human resources policy which is laid down in its procedures manual. This includes procedures on appointment, customer/employee relationships, code of conduct, leave entitlements, termination of employment and workplace health and safety. In order to meet the latest European standards on employee working conditions and terms of employment, Suzanne De Loore is currently updating the procedures manual. This will now include policies on the prevention of drugs and alcohol misuse, sexual harassment, theft and stress. The revised policies will additionally cover environmental awareness and the use of computers. The updated procedures will be implemented in April 2008. The new HR policy will also set clear guidance for managers on the pay rates and working hours for all employees.
The majority of Solberri’s employees are temporary employees who are employed only for the Peak season on short-term contracts. Of these temporary employees, over half work for Solberri for one Peak season only and do not return. These are often young people travelling around Europe, who have limited knowledge of the hotel industry and are only working to earn money to continue their travels. These inexperienced employees are working in a range of positions from housekeeping and catering employees to sports instructors. Suzanne De Loore has raised concerns with Richard Berriman that these short-term contract employees do not have job descriptions setting out their areas of responsibility and sometimes they do not possess the core skills required to perform their duties. She is also concerned that the induction programme is not taken seriously by the employees.
The other half of the short-term contract employees are experienced Solberri employees who return each Peak season, as this is their main source of employment in their local area.
The minority of employees are employed on long-term contracts. Many of these have worked for Solberri for over 10 years. These employees have job descriptions and contracts of employment which set out conditions of work including hours, leave, remuneration, benefits, appropriate use of business assets and confidentiality in respect of Intellectual Property.
Customer service and quality management programme
All short-term contract employees receive two days induction training, which includes all aspects of customer service and issues such as health and safety and hygiene awareness. Whilst the majority of the short-term contract employees are hardworking and polite to customers, there are some who do not provide the standard of service expected at Solberri hotels. Despite providing training to all employees, it is clear to hotel General Managers and Board members that the level of service provided by some of the employees is not up to the standard expected. Richard Berriman has made it clear to all employees, as well as hotel General Managers, that this situation must be improved.
May 2008 9 P10
Furthermore, the level of customer service expected by Solberri customers is greater now than
ever before, as a result of the increasingly high standards being provided in top luxury
international hotels. Many customers choose to return to a hotel based on their experience,
which can be positively or negatively affected by the level of customer service received during
their stay. Possibly as a result of lower than expected customer service, repeat bookings are
anticipated to be lower than previously, at only 7.5% during the forthcoming 2008 Peak season.
Suzanne De Loore and Nik Silva are currently working together to update and implement a
rolling training programme for all employees of Solberri. All employees will continue to receive
basic customer service training. Those employees dealing directly with the customers, such as
waiters, receptionists and sports instructors, will attend specifically tailored customer service
training sessions. For those employees on longer term contracts, training will be carried out
annually. Other initiatives, which are planned to be introduced by June 2008, include an
environmental awareness programme and stress management training, which will be available
for senior employees and management.
In order to improve employee focus upon quality issues, Suzanne De Loore introduced a quality
management initiative in September 2007. As part of this initiative, all employees are required to
participate in quality teams, which meet on a monthly basis. Each team is made up of
employees from a variety of jobs and levels and each team is responsible for a particular aspect
of quality management in the hotel. These multi-disciplinary teams meet for one hour to discuss
issues that have arisen during the month and to suggest ways to improve. However, these
quality teams have not been popular with employees, as many have seen little evidence of any
change occurring as a result of their suggestions and some employees feel that their input is not
valued. A further issue is that attendance at these meetings is compulsory, regardless of
whether the employee is scheduled to be working on that day.
The results of the latest customer survey, compared to 2006 results and the target for 2010 is
shown in Appendix 4 on page 15.
Solberri shareholders
The Solberri hotel group was founded in the 1980’s and became listed in 1998. The company
has 24 million shares of €0.50 each in issue and has a total of 50 million authorised shares.
Suzanne De Loore launched an employee share scheme in 2001 and all long-term contract
employees receive free shares at the end of each financial year dependent on a range of
performance related indicators.
Solberri’s shares are owned by a number of institutional investors as well as other shareholders.
The shareholdings at the end of the last financial year, 30 September 2007, are as follows:
Number of shares held
(million)
Institutional investors 9.2
Other shareholders 3.8
Richard Berriman (Chairman) 7.2
Directors 3.6
0.2
Employees
Total 24.0
Solberri’s share price at 31 December 2007 was €4.47. The highest share price for the
preceding 12 months was €5.33 and the lowest was €3.57. The highest share price that Solberri
has achieved was in 2002 when the shares were traded for over €10.00 per share.
2008
May P10 10
Solberri’s key personnel
Richard Berriman – Chairman
Richard Berriman, aged 46, grew up in a family which owns and operates a chain of restaurants. He has been involved in the leisure industry for all of his working life. He has no formal qualifications, but has much practical experience at all levels. His ambition was always to operate a small hotel chain and he was very proud when the Solberri group was listed. Since 2006 he has been under much pressure from shareholders to turn the business around. He has recruited an experienced new Chief Executive, Johan Alnetti, who he respects greatly and they work well together.
Johan Alnetti - Chief Executive
Johan Alnetti, aged 36, joined the Solberri group in September 2006 following a decline in occupancy level and a substantial fall in group profits over the previous few years. He has previously managed a small chain of hotels and relished the challenge of turning around the fortunes of the Solberri group. He is very decisive, has many innovative ideas and is not afraid of making difficult decisions in order for Solberri to compete effectively.
Giorgi Kahle - Director of Sales and Marketing
Giorgi Kahle, aged 40, joined Solberri in late 2004 and has made significant changes in the way that the Group’s hotels are marketed. He has raised the profile of many of the resort hotels and has been a keen supporter of the changes being made by the new Chief Executive, Johan Alnetti. He is under much pressure to increase customer numbers and to increase the occupancy level, but has struggled to achieve this in the face of competition, and the need for Solberri to refurbish many of the hotels in the group. Giorgi Kahle is also working with a number of international companies to try to secure bookings as part of their employee reward systems. Antonio Skrip - Group Finance Director
Antonio Skrip has been with Solberri since 1995 and was instrumental in the company achieving a listing. Since then he has been under pressure from its shareholders to deliver the high levels of dividends that they expect. Following the operating losses in the financial years ending September 2005 and 2006, he has worked hard, as part of the management team, to try to improve the finances of the group and to make it once again become a cash generator.
Pietro Heys - Group IT Director
Pietro Heys, aged 32, is the youngest member of the Board and joined Solberri early in 2006. He was recruited to improve the quality and timeliness of information available for all twelve hotels and to implement a new Business Intelligence (BI) System. He is continuing to select and implement innovative IT solutions to improve Solberri’s ability to compete.
Dimitri Vitt - Director of Design
Dimitri Vitt, aged 35, has been involved with design for many years. He was recruited by Johan Alnetti in December 2006, due to his excellent reputation for innovative designs. He has inspected all aspects of all of the hotels in the group and has a long list of changes that he would like to make to improve the ambience and standards of reception areas and bedrooms. He would like to have themed sections for each hotel, with customers being given the choice of room design. He has also worked closely with the group’s external architects on the design for the extended spas.
Piers Lui – Leisure Facilities Director
Piers Lui was recruited into the Solberri group in 2005, as Richard Berriman considered that the Solberri hotels were not being innovative enough and that this was leading to the decline in the number of customers. Piers Lui had been responsible for the facilities at a world class hotel in Asia and wanted to expand his responsibilities across a hotel group in Europe. He is responsible for the selection and operation of all leisure facilities at Solberri hotels.
May 2008 11 P10
Suzanne De Loore - Human Resource Director
Suzanne De Loore, aged 38, has worked in the hotel industry all her career and is familiar with
the many roles and requirements of the industry. She joined the group in 1997 just before the
company was listed. She was initially very pleased with the prestige of the group and the
treatment of its employees. However, despite her continued hard efforts to recruit and retain
people with appropriate skills, she is now disappointed and rather de-motivated because the
group has seen a decline in its popularity. Richard Berriman does not have a good relationship
with her, and considers her to be too protective of all employees rather than the reputation of the
group. She is admired for her fairness and respected by all employees.
Nik Silva – Director of Customer Service
Nik Silva, aged 40, was recruited by Johan Alnetti in early 2007, as Johan Alnetti did not
consider that customer service was given the high profile in the group that it required. Previous
to his appointment, each of the hotel General Managers was responsible for customer service at
the hotels each managed. Nik Silva wants to raise the standard of service provided and to
implement best practice across all hotels in the group. He also wants to improve the
management training programme, and is working closely with Suzanne De Loore to prepare and
implement an improved programme, which will affect all employees, not only customer facing
employees, as he considers that only by involving all employees can standards be raised.
Anna Roet – Director of Property Management
Anna Roet has worked for the Solberri group for over 22 years and has managed the increased
portfolio of properties, from the original 2 hotels, up to the current 12 hotels. She liaises closely
with a range of external agencies and construction companies, who undertake all of the routine
property maintenance and repair work.
Hotel General Managers
The company also employs a General Manager for each of its 12 hotels. They have
responsibilities to each of the functional directors, but report directly to the Chief Executive. The
Hotel General Managers do not have Board responsibility. They are responsible for the day-to-
day operations at each of the hotels in the group. They liaise closely with Nik Silva, the Director
of Customer Service, in order to provide feedback from customers and to inform Nik Silva of
current problems.
Non-executive directors
Solberri has four non-executive directors. The four non-executive directors hold various other
directorships in the travel and leisure industry and are based in Europe. Two of the non-
executive directors are members of Richard Berriman’s family.
2008
P10 12
May
Solberri’s Balance Sheet, Income Statement and Statement of Changes in Equity
Balance Sheet As at 30 September
2007 As at 30 September
2006
€ million € million € million € million Non-current assets (net) 136 123 Current assets
Inventory 14 11
Trade receivables and prepayments 9 7
Cash and cash equivalents 3 2
26 20 Total assets 162 143 Equity and liabilities
Equity
Share capital 12 12
Share premium 28 28
Revaluation reserve 30 10
Retained earnings 18 15
88 65 Non-current liabilities
Loans:
Loan at 10% (repayable in December 2007) - 12
Loan at 8% (repayable in September 2010) 6 6
Loan at 11% (repayable in June 2012) 15 15
21 33 Current liabilities
Bank overdraft - 2
Loan at 10% (repayable in December 2007) 12 -
Trade payables and accruals 28 35
Customers’ deposits (for future bookings) 10 8
Tax 3 -
53 45 Total Equity and liabilities 162 143
Note: Paid in share capital represents 24 million shares of €0.50 each at 30 September 2007
Income Statement Year ended
30 September 2007
Year ended
30 September 2006
€ million € million Revenue 159 138 Total operating costs 148 145 Operating Profit / (Loss) 11 (7) Finance costs 3 3 Tax expense (effective tax rate is 32%) 3 0 Profit / (Loss) for the period 5 (10)
Statement of Changes in Equity Share
capital
Share
premium
Revaluation
reserve
Retained
earnings
Total
€ million € million € million € million € million
Balance at 30 September 2006 12 28 10 15 65
Profit for the period - - - 5 5 Revaluation reserve - - 20 - 20 Dividends paid - - - (2) (2)
Balance at 30 September 200712 28 30 18 88 May 2008 13 P10
Corporate Social Responsibility Report for year ended September 2007
Achievements in year ended September 2007 Targets for years ended September 2008 to 2010
Environmental Policy
Solberri is committed to its focus on green initiatives, focusing upon green policies, monitoring and reducing consumption levels and converting environmental efforts into cost-reduction and revenue generating opportunities ? 1 hotel won a Bronze Award
in the Green Tourism
Business Awards 2007
?90% of employees trained in
environmental awareness
during induction
?Appointment of an
Environmental Director
?Investigate and implement
new technologies to improve
efficiency in energy and
waste management
processes
?Work with suppliers to
encourage them to operate
in an environmentally
responsible manner
? Environmental responsibility
to become a condition for all
suppliers and outsourcing
companies.
Resources
Solberri intends to reduce its use of water and materials through awareness programmes and through the design of new buildings, equipment and better working practices ?Introduction of dual flush
toilets in 8 of the 12 hotels
? 2 dedicated recycling units
set up
? Reduced electricity
consumption by 0.5%
across all hotels
?Recycling of 80% of plastic ,
paper, cardboard, glass,
waste cooking oil
?Customers choose to retain
60% of towels each day,
and only request that these
towels are changed after the
second day
?90% of all light bulbs
replaced with energy
efficient alternatives
?Re-use / donation of all
viable furniture and fittings
when furniture and fittings
are replaced
?Installation of energy
efficient windows and solar
panels to improve thermal
performance of all new
building work
?Recycling of 90% of plastic,
paper, cardboard, glass,
waste cooking oil and toner
cartridges by 2010
?To save 90% of towels for
changing after second day
?100% of all light bulbs
replaced with energy
efficient alternatives
Working with local communities
Solberri is committed to working with its local communities, to build strong relationships and to encourage partnerships with local business and industry ?Sponsorship of local
community gardens at 6
locations
?70% of fresh produce
sourced from local suppliers
?To continue to support
charitable organisations
both locally and
internationally.
?Sourcing of 100% of fresh
produce from local suppliers
Health and Safety Solberri continues to apply high standards of health and safety to all employees and customers. The company strives to provide a safe environment. .
?100% of newly recruited
employees trained in Health
& Safety issues
?2% reduction in reported
employee accidents
?Provision of annual training
programmes in Health and
Safety for all employees
?Further reduction in
employee accidents to no
more than 5 minor accidents
per year and 0 major
accidents
P10 14
May
2008
Appendix 4 Results of customer feedback survey 2007
The data in this Appendix is based on survey information for the last 2 years. It should be noted that customer feedback surveys are completed for fewer than half of the rooms booked. However, the Solberri Board is committed to improving the percentage of customers that rate the facilities or service as excellent, although it is aware that this is a challenging task.
Actual Year ended September
2006
Actual
Year ended
September
2007
Target
Year ended
September
2010
Rated as “Excellent” by customers
Rated as
“Excellent” by
customers
Rated as
“Excellent” by
customers
Overall assessment of hotel service:
1. Level of overall customer service
you received in the hotel
15% 18% 50%
2. Overall standard of your room 16% 20% 50%
Overall assessment of leisure
facilities:
3. Range of sporting and leisure
facilities at the hotel 16% 19% 50%
4. Overall standard and quality of the
leisure and sporting facilities at the
hotel
16% 21% 50%
Overall Assessment of the Spa
Facilities:
5. Overall standard of the spa facilities 10% 11% 60%
6. Range of treatments at the Spa
facilities
9% 12% 60%
7. Quality of treatments in the Spa
facilities
10% 7% 60% May 2008 15 P10
This page is blank
2008
P10 16
May
[This page is detachable, for ease of reference]
Solberri – Unseen material provided on examination day
Additional (unseen) information relating to the case is given on pages 19 to 22. Read all of the additional material before you answer the question.
ANSWER THIS QUESTION
You are the consultant appointed by the Solberri Board.
Prepare a report that prioritises, analyses and evaluates the issues facing Solberri, and makes appropriate recommendations.
Note: The TOPCIMA Assessment Matrix, against which your script will be marked, is on the next page for your reference.
May 2008 17 P10
March & May 2008 – Assessment Matrix for TOPCIMA – Solberri Hotel Case
Criterion Marks Clear Pass Pass Marginal Pass Marginal Fail Fail Clear Fail
Technical 5 Thorough display of
relevant technical
knowledge.
5
Good display of relevant
knowledge.
4
Some display of relevant
technical knowledge.
3
Identification of some
relevant knowledge, but
lacking in depth.
2
Little knowledge displayed,
or some misconceptions.
1
No evidence of knowledge
displayed, or fundamental
misconceptions.
Application 15 Knowledge clearly applied
in an analytical and
practical manner.
13-15
Knowledge applied to the
context of the case.
9-12
Identification of some
relevant knowledge, but
not well applied.
8
Knowledge occasionally
displayed without clear
application.
6-7
Little attempt to apply
knowledge to the context.
3-5
No application of
knowledge displayed.
0-2
Diversity 5 Most knowledge areas
identified, covering a wide
range of views.
5
Some knowledge areas
identified, covering a range
of views.
4
A few knowledge areas
identified, expressing a
fairly limited scope.
3
Several important
knowledge aspects
omitted.
2
Many important knowledge
aspects omitted.
1
Very few knowledge
aspects considered.
Focus 5 Clearly distinguishes
between relevant and
irrelevant information.
5
Information used is mostly
relevant.
4
Some relevant information
ignored, or some less
relevant information used.
3
Information used is
sometimes irrelevant.
2
Little ability to distinguish
between relevant and
irrelevant information.
1
No ability to distinguish
between relevant and
irrelevant information.
Prioritisation 10 Issues clearly prioritised in
a logical order and based
on a clear rationale.
9-10
Issues prioritised with
justification.
6- 8
Evidence of issues being
listed in order of
importance, but rationale
unclear. 5
Issues apparently in
priority order, but without a
logical justification or
rationale. 3-4
Little attempt at
prioritisation or justification
or rationale.
1-2
No attempt at prioritisation
or justification.
Judgement 20 Clearly recognises
alternative solutions.
Judgement exercised
professionally.
16-20
Alternative solutions or
options considered. Some
judgement exercised.
11-15
A slightly limited range of
solutions considered.
Judgement occasionally
weak.
10
A limited range of solutions
considered. Judgement
sometimes weak.
5-9
Few alternative solutions
considered. Judgement
often weak.
1-4
No alternative solutions
considered. Judgement
weak or absent.
Integration 10 Diverse areas of
knowledge and skills
integrated effectively.
9-10
Diverse areas of
knowledge and skills
integrated.
6-8
Knowledge areas and skills
occasionally not integrated.
5
Knowledge areas and skills
sometimes not integrated.
3-4
Knowledge areas and skills
often not integrated.
1-2
Knowledge areas and skills
not integrated.
Logic 20 Communication effective,
recommendations realistic,
concise and logical.
16-20
Communication mainly
clear and logical.
Recommendations
occasionally weak. 11-15
Communication
occasionally unclear,
and/or recommendations
occasionally illogical. 10
Communication sometimes
weak. Some
recommendations slightly
unrealistic.
5-9
Communication weak.
Some unclear or illogical
recommendations, or few
recommendations. 1-4
Very poor communication,
and/or no
recommendations offered.
Ethics 10 Excellent evaluation of
ethical aspects. Clear and
appropriate advice offered.
9-10
Good evaluation of ethical
aspects. Some appropriate
advice offered.
6-8
Some evaluation of ethical
aspects. Advice offered.
5
Weak evaluation of ethical
aspects. Little advice
offered.
3-4
Poor evaluation of ethical
aspects. No advice offered.
1-2
No evaluation of ethical
aspects. Unethical, or no,
advice offered.
TOTAL 100 ? CIMA – January 2008
May 2008
Solberri - unseen material provided on examination day
Read this information before you answer the question
Forecast of high booking levels for the 2008 Peak season
The Solberri group of 12 hotels has achieved a very high level of advance bookings for the 2008 Peak season, following a pre-Peak season marketing campaign, which has proved to be very successful. Solberri was the winner of a holiday award on a European TV travel programme, which has stimulated a higher number of bookings. Several additional mail-shots were also made and these appear to have been very effective in terms of generating a substantial number of bookings across all 12 Solberri hotels. Solberri has contributed towards a joint marketing campaign with two travel agents. The majority of the bookings made by travel agents in the 2007 Peak season were made through these two travel agents.
Due to Solberri’s effective marketing campaigns, it is forecast that the average occupancy level during the 2008 Peak season will be 95% across all hotels, compared to 74% in the 2007 Peak season.
For the 2008 Peak season there are now 4 “Premier” hotels (following the refurbishment and extension of spas facilities at 2 hotels during the last Non-peak season). These 4 “Premier” hotels are fully booked (100% occupancy level) for some weeks during the current 2008 Peak season and the other Solberri hotels are forecast to be around 92% full.
Nik Silva, the Director of Customer Service, has been reviewing an analysis of the 2007 customer service questionnaires (summarised in Appendix 4 of the Pre-seen material) from all 12 hotels and has identified some problems associated with poor quality. These are due to a shortage of fully trained, skilled employees in a number of areas. Although all new employees are trained in customer service during induction, there still seems to be a problem with the level of service being provided. In addition, Nik Silva is reviewing staffing levels in order to meet the demands from the high bookings for the current 2008 Peak season.
Several senior managers working within the hotels have had to take time off during the last year due to stress. One General Manager is currently on long term sick leave as a result of stress. Many of the hotel senior managers work more than 16 hours each day during the Peak season, despite their employment contracts stating that maximum working hours per day should be no more than 12 hours. Additionally, most General Managers state that allowing their hotel senior managers to take their contractual days off is difficult, as the hotels are severely understaffed in terms of senior management employees.
Cash forecast
Following the recent high level of bookings, Antonio Skrip has prepared an updated forecast which shows post-tax profit for the year ended September 2008 will be €27 million. This large increase in profit is due to many of the costs being fixed. Therefore, the forecast increased occupancy level will have a direct positive impact on profitability.
This forecast would result in cash generated from operations for the year ended 30 September 2008 of €59 million, before finance costs, tax and dividends.
May 2008 19 P10
At the Solberri Board meeting in early May 2008, there was some discussion of how the cash
generated from operations for the financial year ended September 2008 could be used. The
Board has a choice of a number of alternative proposals including:
?Proposal A - Extend the number of rooms at “Premier” hotels (see proposal below)
?Proposal B - Invest in refurbishment and extended spa facilities at the remaining hotels
(see proposal below)
?Proposal C - Acquire an additional resort hotel (see proposal below)
?Proposal D - Invest in environmentally friendly initiatives (see proposal below)
Following the announcement of Solberri’s high booking levels, its share price rose. Solberri’s
current share price, at Friday 16 May 2008, was €6.25.
Proposal A – Extend the number of rooms at “Premier” hotels
The Board is considering extending the number of rooms at some, or all, of the 4 “Premier”
hotels. Some of these 4 “Premier” hotels are fully booked for some weeks during the Peak 2008
season.
There is adequate space within the grounds of each of these 4 “Premier” hotels for the
construction of an additional 200 rooms and supporting facilities. This proposal would increase
the number of rooms across these 4 “Premier” hotels from 900 rooms to 1,700 rooms. This
would increase capacity of the Solberri group of 12 hotels to 3,150 rooms if all 4 “Premier” hotels
were to be extended. The forecast cost of expanding the accommodation is €9 million at each of
the “Premier” hotels.
Antonio Skrip, the Finance Director, considers that the expansion of these 4 “Premier” hotels
should proceed, as the proposal is forecast to generate an NPV of €10 million for each hotel,
over a 5 year period. This is based on achieving a forecast occupancy level in the Peak season
of 80% for each expanded hotel.
However, Giorgi Kahle, the Director of Sales and Marketing, does not believe that customers will
accept the more crowded and less exclusive environment resulting from this proposal. He has
also questioned whether the Peak season 80% occupancy level for the expanded “Premier”
hotels can be achieved.
Proposal B - Invest in refurbishment and extended spa facilities at the remaining
hotels
Richard Berriman is keen to bring forward the capital investment programme to refurbish and
extend the spa facilities at all of the remaining 8 Solberri hotels. The 4 “Premier” hotels have
been refurbished and have had extended spa facilities built over the last 2 Non-peak seasons.
Under the current agreed capital expenditure plan, a further 2 “Superior” hotels will be
refurbished and have their spa facilities extended during the next Non-peak season, later in
2008 to 2009. Following the success of the spas at 2 “Premier” hotels during 2007 and the high
level of bookings at the 4 “Premier” hotels during the 2008 Peak season, it is proposed to bring
the refurbishment programme forward.
The forecast cost of the refurbishment and extension of spa facilities at the remaining 8 Solberri
hotels is €6 million each. As a result of the proposed refurbishment and extension of spa
facilities, the “Superior” hotels would be re-categorised to “Premier” and the “Super plus” hotels
would be upgraded to “Superior”.
However, the 3 “Super plus” Solberri hotels have very limited space available to extend the spa
facilities, unless some of the existing accommodation space is used. In order to extend the spas
at the 3 “Super plus” hotels, a total of 10% of the accommodation, 15 rooms in each hotel,
would need to be closed permanently. The operating profit for the 3 “Super plus” hotels was
€0.6 million for all 3 hotels for the year ended September 2007.
2008
May P10 20
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创业企业十大创新商业模式案例.doc
2015创业企业十大创新商业模式案例4 2015创业企业十大创新商业模式案例 ——教你如何重新定义客户价值！ 在互联网思维被赋予多重定义的时代，商业模式和传统的商业模式最大的区别在于，重新定义了客户价值。 管理学大师彼得·德鲁克曾经说过：“当今企业之间的竞争，不是产品之间的竞争，而是商业模式之间的竞争。“ 在互联网思维被赋予多重定义的时代，商业模式和传统的商业模式最大的区别在于，不再是关于成本和规模的讨论，而是关于重新定义客户价值的讨论。商业模式就是如何创造和传递客户价值和公司价值的系统。可见，客户价值以及客户价值主张的重要性非同一般。 2015年是万众创业年，众多创业企业爆发，各种各样的创新型商业模式出现在市场中。品途网梳理了2015年各行各业的创业企业中具有代表性的创新商业模式案例，供中小型创业企业参考。 1.大疆——消费级无人机市场的霸主 企业介绍：深圳市大疆创新科技有限公司(DJI-Innovations，简称DJI)，成立于2006年，是全球领先的无人飞行器控制系统及无人机解决方案的研发和生产商，客户遍布全球100多个国家。它占据着全球70%的无人机市场份额。 创新性：无人机以前主要是应用在军事方面，而大疆是第一个将无人机应用在商业领域并获得成功的企业。大疆无人机如今已被应用在军事、农业、记者报道等方面，是可以“飞行的照相机”。
案例解读：大疆汪滔：遥控无人机王国的“愚者” 品途网短评：这家公司将目标受众从业余爱好者变成主流用户，而且它在这一过程中还能占据市场的主导地位，这种成功的案例在科技行业发展史上实属罕见。创新指数：5颗星。 2.滴滴巴士——定制公共交通 企业介绍：2015年7月15日，继快车、顺风车之后，滴滴快的旗下巴士业务“滴滴巴士”也正式上线。目前滴滴巴士已经在北京和深圳拥有700多辆大巴、1000多个班次。 创新性：滴滴巴士是第一个尝试将巴士进行多场景应用的定制巴士。滴滴巴士是关于定制化出行的城市通勤定制服务。它根据大数据测算并推出城市出行新线路。滴滴巴士还将巴士进行多场景应用，比如旅游线路定制、商务线路定制等扩展了巴士出行的场景。 案例解读：百花齐放的共享巴士，还是捉对厮杀的共享巴士？ 品途网短评：城市通勤定制服务出现的时间并不长，却发展很快。它是关于定制化出行的一种初步尝试。事实上，做定制服务的门槛其实是极高的，而滴滴巴士母公司滴滴出行的互联网技术和用户基础为其创造了有利条件。 3.百度度秘——表面它陪你聊天，其实你赔它消费 企业介绍：度秘（英文名：duer）是百度在2015年世界大会上全新推出的，为用户提供秘书化搜索服务的机器人助理。 创新性：度秘将人工智能带到了可以广泛使用的场景中，是百度强大的搜索技术和人工智能的完美结合体，可以用机器不断学习和替代人的行为。
商业模式创新的特点是什么
商业模式创新的特点是什么 商业模式创新起源于20世纪90年代中期计算机互联网在商业世界的普及应用。商业模式创新被认为能带来战略性的竞争优势，是新时期企业应该具备的关键能力。以下是本人为你精心整理的商业模式创新的特点，希望你喜欢。 商业模式创新简述 要理解什么是商业模式创新，首先需要知道什么是商业模式，虽然最初对商业模式的含义有争议，但到2000年前后，人们逐步形成共识，认为商业模式概念的核心是价值创造。商业模式，是指企业价值创造的基本逻辑，即企业在一定的价值链或价值网络中如何向客户提供产品和服务、并获取利润的，通俗地说，就是企业如何赚钱的(Timmer，1998;Linder等，2000;Rapper, 2001)。商业模式是一个系统，由不同组成部分、各部分间连接关系、及其系统的“动力机制”三方面所组成(Afuah等，2005)。商业模式的各组成部分，即其构成要素， 如下表所示，大体有9个，可归为5类。有些要素间密切关系，如核心能力和成本是企业内部价值链的结果或体现，客户关系依赖所提供产品或服务的性质及提供渠道。每个要素还以更为具体的若干维度表现出来，如市场类的目标客户要素，从覆盖地理范围看，可以是当地、区域、全国或者国际;从主体类型看，可以是政府、企业组织或者一般个体消费者;或者是根据 年龄、性别、收入、甚至生活方式划分的一般大众市场或细分市场等等。 商业模式创新是指企业价值创造提供基本逻辑的变化，即把新的商业模式引入社会的生产体系，并为客户和自身创造价值，通俗地说，商业模式创新就是指企业以新的有效方式赚
钱。新引入的商业模式，既可能在构成要素方面不同于已有商业模式，也可能在要素间关系或者动力机制方面不同于已有商业模式。 商业模式创新特点 创新概念可追溯到熊彼特，他提出创新是指把一种新的生产要素和生产条件的“新结合”引入生产体系。具体有5 种形态：开发出新产品、推出新的生产方法、开辟新市场、获得新原料来源、采用新的产业组织形态。相对于这些传统的创新类型， 第一，商业模式创新更注重从客户的角度，从根本上思考设计企业的行为，视角更为外向和开放，更多注重和涉及企业经济方面的因素。商业模式创新的出发点，是如何从根本上为客户创造增加的价值。因此，它逻辑思考的起点是客户的需求，根据客户需求考虑如何有效满足它，这点明显不同于许多技术创新。用一种技术可能有多种用途，技术创新的视角，常是从技术特性与功能出发，看它能用来干什么，去找它潜在的市场用途。商业模式创新即使涉及技术，也多是和技术的经济方面因素，与技术所蕴涵的经济价值及经济可行性有关，而不是纯粹的技术特性。 第二，商业模式创新表现的更为系统和根本，它不是单一因素的变化。它常常涉及商业模式多个要素同时大的变化，需要企业组织的较大战略调整，是一种集成创新。商业模式创新往往伴随产品、工艺或者组织的创新，反之，则未必足以构成商业模式创新。如开发出新产品或者新的生产工艺，就是通常认为的技术创新。技术创新，通常是对有形实物产品的生产来说的。但如今是服务为主导的时代，如美国2006年服务业 比重高达68.1%，对传统制造企业来说，服务也远比以前重要。
《商业空间设计》教案
《商业空间设计》 教案 任课教师：邓勋 讲授班级：10建装 讲授时间：2012—2013学年第一学期 第1次课 学习目标 1．通过了解商业空间的类型及商业空间设计的基本知识，对在设计过程中所涉及到的提取设计元素、完整制作设计方案及识图绘图有一个全面的认识。 2．通过全面学习商业空间设计，能够熟练掌握商业空间的基本类型和设计方案的制作。 3、通过实训课程，熟悉设计方案的各方面内容，规范制图。 学习重点 1．商业空间的概念 2．商业空间的范围 学习难点 1．商业空间的概念 2．商业空间的范围 教学方法 讲授法、PPT展示 教学后记 布置课后作业，通过作业完成情况了解学生掌握知识点的情况 Ⅰ.概述 1. 商业空间的概念与范围 ■商业空间的概念 商业类建筑室内空间泛指日常生活中为人们购物所提供商业活动的各种空间、场所。 在这一范围中最具代表性的就是各类商场、商店。它们是连接商品生产者之间的不可缺少的桥梁。产品的销售渠道大都是通过商场流向购买者手中的（这其中不包括直销、传销、电话购物及网络购物）。商品活动中，商场起着了解消费需求、商品评价、预测市场前景、协调产销关系的作用。 ■商业空间包括的范围 食品销售空间；服装销售空间；饰品和化妆品销售空间；百货销售（家具、电器、汽车、生活
用品等）空间；服务业（生活服务、娱乐服务、商品售后服务等）空间。 又按照所销售的商品类别、销售方法和销售量及规模大小等因素分成不同的业态：购物中心；超级市场；百货商场；专卖店；便利店（小超市）；路边摊位等大中小型设施。 第2次课 学习目标 1．通过了解商业空间的类型及商业空间设计的基本知识，对在设计过程中所涉及到的提取设计元素、完整制作设计方案及识图绘图有一个全面的认识。 2．通过全面学习商业空间设计，能够熟练掌握商业空间的基本类型和设计方案的制作。 3、通过实训课程，熟悉设计方案的各方面内容，规范制图。 学习重点 1．商业空间的历史 2．未来的发展方向 学习难点 1．未来的发展方向 教学方法 讲授法、PPT展示 教学后记 布置课后作业，通过作业完成情况了解学生掌握知识点的情况 2. 商业空间的历史和未来发展方向 ■历史 在原始社会，被称为商业核心的“市”是在一个共同体中运行的。可以说，它是通过和其他部落、地域进行剩余产品交换活动而逐渐发展起来的。 公元前2000年，在美索不达米亚一带已经开始进行国与国之间的广泛商业活动,史书上留有来自远隔千山万水的阿西利亚商人关于最早“市场”的记载。 19世纪以前的商店只是一些小生产者在自己的家里卖他们自己的产品，利用房子前部空间售货，家里人和帮工们主要在后部空间或另外的地方。 19世纪后半叶，法国自拿破仑三世开始由封建社会经济向资本主义经济转变，植下资本主义的根苗。国家开始承认“自由经营”，工商业迅速蓬勃发展，生产逐步集中，导致人口必然向城市聚集，从而形成了近代城市。 在这种历史背景下，1852年在法国巴黎由A·普西柯倡议开设了“蓬·马杰”，它的开业标志着世界商业史上近代百货店的起步。以此为契机，19世纪后半叶百货店纷纷在欧美国家登场。 ■发展方向 商业空间在未来的发展方向朝着两极化的方向发展。
中国传统文化知识竞赛试题及答案
中国传统文化知识竞赛试题及答案 班级：姓名 （说明：竞赛时间为40分钟，满分为100分） 一、选择题（每题1分，共34分） 1、人们为何称妇女为“巾帼”？（A） A、妇女戴的头饰叫巾帼 B、妇女善于织造 C、源于一个叫巾帼的女子的典故 D、源于一个叫巾帼的地方 2、在中国名山中，五岳占有显著的位置，其中“中岳”指的是：(D) A、泰山 B、华山 C、恒山 D、嵩山 3、北方人年夜饭要一般都要吃饺子，其象征意义是：(C) A、团圆美好 B、年年有余 C、更岁交子 D、五福临门 4、四书包括：《论语》、《大学》、《孟子》、（B） A、《礼记》B《中庸》C、《周易》D、《春秋》 5、中华民族的摇篮是：（C） A、黑龙江流域 B、松花江流域 C、黄河流域 D、长江流域 6、“青梅竹马”取自下列哪个典故（A） A、李白《长干行》 B、白居易《长恨歌》 C、李煜《虞美人》 D、李商隐《无题》 7、苏轼的《题西林壁》如今刻在（A） A、西林寺 B、东林寺 C、庐山 D、龙虎山 8、孔子是哪国人（B） A、秦国 B、鲁国 C、卫国 D、宋国
9、以下哪个历史人物不属于唐宋八大家的是（D） A、韩愈 B、欧阳修 C、曾巩 D、柳永 10、中国有一个传统习俗，农历腊月二十三日或二十四日要过“小年”，通常人们要吃：（B） A、元宵 B、饴糖 C、腊八粥 D、饺子 11、七月七日长生殿，（C） A、夜深无人私语时 B、相逢何必曾相识 C、夜半无人私语时 D、相见时难别亦难 12、耳环最原始的作用是(B) A、女性身份的象征 B、约束女性的行为 C、装扮作用 D、表示女性已婚 13、“一日不见，如隔三秋”里的“三秋”是指：（C） A、三个月 B、三年 C、三个季度 D、三十年 14、唐代诗人中别称为诗鬼的诗人是：（B） A、李白 B、李贺 C、白居易 D、杜甫 15、“天知、神知、我知、子知”，最早是汉代人杨震说的，他说这句话的目的是为了：（A） A、拒绝收礼 B、劝人投案 C、替人投案 D、向人发誓 16、“交头接耳”这个成语出自下列哪部作品（A） A、《水浒传》 B、《三国演义》 C、《红楼梦》 D、《西游记》 17、“阳关大道”原是指通往那里的道路？（B） A、东海 B、西域 C、南国 D、中原
中华传统文化知识竞赛试题及答案
中华传统文化知识竞赛试题及答案 中华传统文化博大精深,具有强烈的继承性、民族性和历史性,并且对当代人们的生活带来了巨大的影响!为此，接下来，小编就和大家介绍中华传统文化知识竞赛试题，希望对大家有帮助! 中华传统文化知识竞赛试题一、选择题(本题共30小题，每题1分，共30分) 1、下列哪部作品不是陶渊明的() A、《归园田居》B《桃花源记》C、《归去来兮辞》D、《岳阳楼记》 2、中华民族的摇篮是：( ) A、黑龙江流域 B、松花江流域 C、黄河流域 D、长江流域 3、一日不见，如隔三秋里的三秋是指：( ) A、三个月 B、三年 C、三个季度 D、三十年 4、秦始皇灭六国后，统一了全国文字，这种汉字称作：( ) A、隶书 B、小篆 C、楷书 D、行书 5、台湾自古以来就是我国的神圣领土，祖国大陆的人们开始和台湾接触，早在秦汉时期，台湾在三国是称为：( ) A、夷洲 B、流求 C、东番 D、台湾 6、不属于中国四大佛山的是：( ) A、普陀山 B、武当山 C、九华山 D、峨眉山 7、下列哪个不是中国六大古都：( )
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商业模式案例——海尔品牌创新
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【模式】商业模式创新与设计
【关键字】模式 商业模式创新与设计 目录
一、课程介绍（Course） 2.1 概要信息 课程时长:4小时授课讲师：叶峰博士课程价格：19800元课程编号：259015 2.2 培训受众 董事长、总经理、高管以及对商业模式以及市场营销感兴趣的经理层。 2.3 课程收益 1、了解商业模式的应用与业内成功案例 2、熟悉以商业模式为核心的商业运作 3、掌握创新与设计商业模式的方法论 4、证悟商业模式的哲学逻辑 2.4 课程大纲 一、互联网时代的商业趋势召唤企业商业模式创新 1、企业唯有由内往外裂变才能聚变外部资源、智慧、资金 2、大象与蚂蚁并存的成熟市场两级分化趋势日趋明显 3、传统行业与互联网的整合破在眉急 4、必须学会通过生命逻辑来打通财富逻辑 5、企业需要突破的三大关键：理念、战略、组织 6、企业家的生命模式比企业的商业模式更重要。 2、商业模式是什么、不是什么的是非问题 1、商业模式是商业的颠覆性思考、大企业思考微创新，小企业研究颠覆性创新。 2、商业模式不仅是赚钱的模式与路径设计 3、商业模式也不是单纯的交易结构设计 4、商业模式的本质，万变不离其宗，即关于财富“进出”哲学的系统思考。
三、创新与设计商业模式的四个基本要素 1、用户模式的设计，即你的用户是谁，在哪里，如何去那里？ 2、产品模式的设计，主导产品是什么，如何用产品战略来打通用户需求链？ 3、市场模式的规划，一切商业成功必经之路：营销定位、营销创意、营销传播） 4、收益模式的规划，关于现金流和企业价值的思考 四、常见的关于商业模式的价值结构设计 1、战略定位，宁为鸡头不为凤尾的聚焦战略正取代高大上的战略定位思路。 2、战略定位决定关键业务设计与确立， 3、关键资源能力，尤其是团队的能力整合 4、盈利模式创新，把用户第一需求作为杠杆来设计可能的盈利路径 5、现金流结构决定最后的成败 6、企业价值，即被投资价值决定企业的最终成败。 五、从九个要素的角度去创新与设计商业模式设计系统 1、用户界定，最难的事就是找用户，这个起点决定终点。 2、价值主张，告诉客户你是谁，以及他是谁？ 3、传播渠道，再好的定位、产品、服务都要寻找渠道传播出去。 4、收入来源，怎么赚钱的逻辑，即研究设计用户的付费习惯及如何去创造用户的消费习惯。总之，这个环节是课程的一个重点。 5、资源状况，指企业实施新的商业模式需要的资源条件，尤其是人力资源。 6、客户关系，这将由客户服务能力决定。同时需要注意客户贡献决定客户关系。 7、关键业务，做任何事必须需做好的另一件事是什么？ 8、重要合作，这是一个竞合的年代，价值链竞争的年代，合作等同于战略。