Daily Practice of Enterprise Strategy -2022 Certified Public Accountant Examination (9-27)

1. In order to improve the company's information management level, Donghu Company hired a famous consulting company to develop a management information system for it. The above activities of Donghu Company belong to value chain support activities ().

A. Procurement management

B. Manpower deployment

C. Enterprise infrastructure

D. Technology development

2. Multiple-choice questions According to Porter's value chain analysis theory, among the following items, the one that belongs to enterprise support activities (or auxiliary activities) is ().

A. Hire a consulting company to implement advertising strategy

B. Logistics distribution products

C. Advertising through the Internet

D. Maintenance of production equipment

Company A is an aluminum can manufacturer. He built his own production plant near the brewery, and directly transported the products to the bottling line of the brewery with the top conveyor, which could save the brewery the cost of production arrangement, shipment and inventory. From the value chain analysis theory of enterprise resource capability, which of the following points has the company adopted ()?

A. identify key activities that support the competitive advantage of enterprises.

B. clarifying the links between activities in the value chain

C. clarify the relationship between activities in the value system

D. identify those activities that are essential to reduce the cost of the enterprise.

A company is a copier manufacturer. About the company's value chain, the following statement is correct ().

A. Material handling, component assembly, order processing, advertising and after-sales service are basic activities.

B. The company's infrastructure includes workshops and buildings.

C Transportation services, raw material procurement, information system development, recruitment and other activities are support activities.

D every activity in the value chain has different effects on the competitive advantage of company a.

5. Choose a well-known hot pot restaurant to adopt the management method of balanced scorecard, and investigate the satisfaction of its audience customers when evaluating its customer dimension. Found that its existing services can not fully meet the needs of customers, so the company learned from a well-known five-star hotel in a province in East China. Judging from the benchmark analysis method, the above involves ().

A. Competitive benchmarks

B. process or activity benchmarks

C. General benchmarks

D. Customer benchmarks

Reference answer and analysis

1. Answer A. Analysis: This question examines the value chain analysis. One of the supporting activities of the value chain is procurement management. Procurement here is broad, including not only the procurement of raw materials, but also the procurement and management of other resource inputs. Donghu Company hired a famous consulting company to develop a management information system for it, which belongs to procurement management. Option a is correct.

2. Answer A. Analysis: According to Porter's value chain analysis theory, the production and operation activities of enterprises include basic activities and supporting activities. Basic activities include internal logistics, production and operation, external logistics, marketing and service, and supporting activities include procurement management, technology development, human resource management and infrastructure. Item A, hiring a consulting company to implement advertising strategy belongs to procurement management in supporting activities; Item b, logistics distribution products belong to external logistics in basic activities; Item c, advertising through the internet belongs to marketing in basic activities; Item D, the maintenance of production equipment belongs to the basic activities in production and operation.

3. Answer C. Analysis: The relationship between value activities exists not only within the enterprise value chain, but also among enterprises. Aluminum can manufacturers consider the cost, build factories near downstream breweries, and also consider the activity relationship between external enterprises. Option c is correct.

4. answer ACD. Analysis: The value chain divides the production and operation activities of enterprises into two categories: basic activities and supporting activities. Basic activities can generally be divided into five major activities: internal logistics, production and operation, external logistics, marketing and service. Option a is correct; Support activities, including procurement (such as purchasing transportation services and non-owned transportation services), technology development, human resource management and enterprise infrastructure. Option c is correct; Infrastructure refers to the organizational structure, practices, control systems and cultural activities of enterprises, and option B is wrong; Every activity in the value chain, including basic activities and supporting activities, is a necessary link for the success of enterprises, and these activities have different effects on the competitive advantage of enterprises. Option d is correct.

5. answer BD. Analysis: Hot pot restaurants provide catering services, while hotels provide accommodation and other services. The two companies are not in the same industry, and learning from hotels in hot pot restaurants is a benchmark for processes or activities, and item B is correct; The hot pot restaurant conducted a customer satisfaction survey and found that it did not fully meet the customer's needs, which belonged to the customer benchmark and item D was correct.