1. culture Innovative Bureaucratic 2. management Planning Organizing Motivating Staffing Controlling 3. marketing Customers Analysis ProductsServices Pricing Distribution Market Research 4. financial Horizontal Analysis Competitors or Industrial Average
Trang 1Lecture 8
Internal Audit
Trang 21 Culture
• Innovative
Trang 64.0 Financial
• Horizontal Analysis
Trang 74.0 Financial Profitability1 Gross Profit Margin, Net Profit MarginAssets Utilization2 ROA, ROE3 Assets Turnover Leverage
4 Debt to Equity Ratio
5 Times Interest Earned RatioInvestment
Trang 85.0 Operation
Trang 9Alternative Approach
Trang 10I Limiting Factors
1 Shortage of production capacity2 Restricted distribution network3 Poor marketing intelligence
4 Lack of money
Trang 11II Core Competencies
e.g IKEA Design
Purchasing
Trang 15Value Chain