西南财经大学天府学院运营管理考试要点.doc

2. THE GROWING IMPORTANCE OF SERVICES The primary sector farming, forestry and fishing. The secondary sector the industrial sector, including gas, mining and manufacturing, electricity, water and construction. The tertiary sector a synonym for the service sector.Chapter2: the nature of service1,categories（分类） of service 23按照交互及客户参与程度与劳动力密集程度将服务划分为四类：服务工厂service factory、服务作坊service shop、大众服务mass service、专业服务professional service。2/dividing the industries into sector（行业、部分）233/the differences between the goods and the servicesServicesGoodsl An activity or processl A physical objectl Intangiblel Tangiblel Simultaneous production and consumption: customers participate in productionl Separation of production and consumption: l Heterogeneousl Homogeneousl Perishable: cannot be kept in stockl Can be kept in stock Both use technology Both have quality, productivity, & response issues Both must forecast demand Both will have capacity, layout, and location issues Both have customers, suppliers, scheduling and staffing issues Manufacturing often provides services Services often provides tangible goods4/characteristic of service 25 Customer participation in the service process.Simultaneity （同时性） heterogeneity （变化性）intangibility （无形性） perishability（易逝性）5/service classifications（分类、类别）301. 服务活动的性质2. 顾客关系3. 定制和判断4. 需求和供给的性质5. 服务传递方式Chapter3: service strategy1/what is overall（综合的、总体的） cost leadership, how to achieve the low-cost leadership 87 基于高效的操作、成本控制和创新技术的竞争战略1. 寻求低成本顾客Seeking out low-cost customers2. 顾客服务的标准化Standardizing a custom service3. 减少服务传递中人的因素Reducing the personal element in service delivery4. 降低网络费用Reducing network costs5. 非现场服务作业Taking service operation offline 2/what is the differentiation strategy, how to make differentiation 88创造独特服务的竞争战略1. 使无形产品有形化Making the intangible tangible2. 将标准产品定制化Customizing the standard product3. 降低感知风险Reducing perceived risk4. 重视员工培训Giving attending to personal training5. 控制质量Controlling quality3/winning customers in the market 91可获性 便利性 可靠性 个性化 价格 质量 声誉 安全 速度availabilitypriceconveniencequalitydependabilityreputationpersonalizationsafetyspeed4/the competitive role of information 921. 设置进入障碍2. 创造收入3. 数据库资产4. 提高生产力Chapter4: new service development and process design1/new service development 1112/what is process management116Process management is the selection of the inputs、operations、work flows, and methods that transform inputs into outputs.第一步：培训教育。第二步：技术机会分析第三步：应用要求分析第四步：功能分析。第五步：设计说明。第六步：实施计划第七步：设备选型与合同签订。第八步：实施。第九步：技术测试。第十步：评价结果3/process choice1214/process design124 Process choice Vertical integration Resource flexibility Customer involvement Capital intensityChapter5: service quality management1/dimensions of service quality45服务质量的五基本方面：可靠性、响应性、保证性、移情性和有形性2/gap in service quality45差距1是顾客期望与管理者对这些期望的感知之间的差距。差距2指管理者没有构造一个能满足顾客期望的服务质量目标并将这些目标转换成切实可行的标准。差距3指服务绩效的差距，因为实际服务过程不一定能达到管理者制定的要求。差距 4是实际传递的服务和对外沟通间的差距。差距 5顾客的服务期望与服务感知间的差距3/quality function deployment (QFD) 57a means of translating customer requirements into the appropriate technical requirements for each stage of product or service development and production.Chapter6: facility management1/environment dimensions 方面of services capes（海角、披肩）1472/facility（场所、特色服务、设施） design设计147有这样几个因素影响设施设计： 1) 服务组织的性质和目标；2) 地面的有效性和空间的需要；3)柔性；4)美学因素；5)社会和环境。3/factors influencing the location decision172图4/location a retail （零售）outlet（市场、出口） model: Huff formula（方案）179例题5/multiple（连锁店） facilities:(Location set covering problem, using huff model)183例题Chapter7: queue management1/psychology of waiting component and consequence management strategiesWaiting is not waiting We should focus on managing perception as much as managing capacity. Before considering such actions, managers should be aware of how people perceive waiting and what the factors are that influence peoples perception of waiting.David Maister refers to this as thepsychology of waiting.Psychology of waiting waiting means foregoing（放弃） more productive or pleasant time usages waiting puts the customer in an inferior（下等的） position willingness to wait is related to the percieved value of what one is waiting for waiting is more acceptable when one is treated fairly waiting is more acceptable when one has the feeling of “everything is under control”Waiting Context Unoccupied time feels longer than occupied time. Pre-process waits feel longer than in-process waits Anxiety makes waits feel longer Uncertain waits seem longer than certain waits Unexplained waits seem longer than explained waits Unfair waits seem longer than equitable waits More valuable the service, the longer people will wait Solo waiting feels longer than group waiting2/the features of queuing systems: arrival characteristic, service characteristic, queuing characteristic297排队系统的基本特征，它们是：1) 需求群体；2) 到达过程；3) 排队结构；4) 排队规则；5) 服务过程。3/standard M/M/1 model上课练习的排队题338Chapter8/capacity and demand management1/ strategy for managing demand: managing demand and supply3662/yield management: the characteristic of yield management380收益管理是一种通过使用预订系统、超额预订和划分需求等方法，使服务能力受限制的企业收入最大化的综合系统。(1) 相对固定的能力。Relatively fixed capacity(2) 细分市场的能力The ability to segment markets(3) 易逝的存货。A perishable inventory(4) 事先售出产品Advanced reservations(5) 波动需求。Fluctuating demand patterns(6) 低边际销售成本和高边际能力改变成本Low marginal sales costs and high marginal capacity change costsYield management has two primary components:a) the allocation of the capacity to demandb) different pricing for different situations 3、通过活动，使学生养成博览群书的好习惯。B比率分析法和比较分析法不能测算出各因素的影响程度。C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。C成本报表是对外报告的会计报表。C成本分析的首要程序是发现问题、分析原因。C成本会计的对象是指成本核算。C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。C成本计算方法中的最基本的方法是分步法。XD当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。D定额法是为了简化成本计算而采用的一种成本计算方法。F“废品损失”账户月末没有余额。F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。F分步法的一个重要特点是各步骤之间要进行成本结转。()G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错G工资费用就是成本项目。()G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对J计算计时工资费用，应以考勤记录中的工作时间记录为依据。()J简化的分批法就是不计算在产品成本的分批法。()J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用，又可能是间接计人费用。J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，XK可修复废品是指技术上可以修复使用的废品。错K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。P品种法只适用于大量大批的单步骤生产的企业。Q企业的制造费用一定要通过“制造费用”科目核算。Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。 S生产车间耗用的材料，全部计入“直接材料”成本项目。 S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。()W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。XY以应付票据去偿付购买材料的费用，是成本性支出。XY原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。()Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对Z直接生产费用就是直接计人费用。XZ逐步结转分步法也称为计列半成品分步法。A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)