公司戰略與風險管理

低增長—強競爭地位的“現金�！睒I務

“Cash cow” position : slow growth - high competitiveness

低增長—弱競爭地位的“瘦狗”業務

“Dog” position : slow growth - low competitiveness

高增長—低競爭地位的“問題”業務

“Question mark” position : high growth - low competitiveness

高增長—強競爭地位的“明星”業務

“Star” position : high growth - high competitiveness

放棄戰略

Abandon strategy

競爭環境分析

Analysis of competitive environment

競爭對手分析

Analysis of competitors

企業能力分析

Analysis of corporate competencies and capabilities

企業資源分析

Analysis of corporate resources

宏觀環境分析

Analysis of macro-environment

市場需求分析

Analysis of market demand

分析型戰略

Analytical strategy

審計委員會

Audit committee

平衡計分卡

Balanced scorecard

基準分析

Benchmarking  analysis

藍海戰略

Blue Ocean strategy

波士頓矩陣

Boston matrix

業務單位戰略（競爭戰略）

Business (Competitive) strategy

經營目標

Business objectives

運營風險

Business risk

業務單元

Business unit

事業部制組織結構

Business unit organization structure

戰略變革

Change management in strategy 

內部信息傳遞

Communication of internal information 

全面風險管理

Comprehensive risk management

收縮戰略

Contraction strategy

控制活動

Control activities

控制環境

Control environment

公司治理

Corporate governance

總體戰略

Corporate strategy

成本領先戰略

Cost leadership strategy

懲治成本

Cost of punishment

損失成本

Cost of total loss

風險管理成本與效益

Costs and benefits of risk management

信用風險

Credit risk

文化與績效

Culture and performance

客戶細分或市場細分事業部制結構

Customer segmentation/Market segmentation business structure

消費動機

Customer’s motivation

負債和杠桿作用

Debt and gearing 

扁平型結構

Decentralized structure

決策支持系統

Decision support system

防御型戰略

Defensive strategy

制定風險管理策略

Development of risk management strategy

發展戰略

Development strategy

鉆石模型

Diamond model

差異化戰略

Differentiation strategy

直接投資

Direct investment

多元化并購

Diversified merger and acquisition

多種經營戰略

Diversified strategy 

壟斷優勢理論

Dominance advantage theory

每股盈余或市凈率

Earnings per share or price to book ratio 

效率

Efficiency

生產要素

Elements in production

內部控制的要素

Elements of internal control

創業型組織結構

Entrepreneurial organization structure

自然環境風險

Environment risk

股權投資

Equity investment

評估成本

Evaluation cost

事項識別

Event identification

處置成本

Execution cost 

實地查驗

Field inspection

財務風險與經營風險的搭配

Financial risk and business risk

內部控制的五大要素

Five elements in internal control

產業五種競爭力

Five forces in the competitive approach

集中化戰略

Focus strategy 

緊縮與集中戰略

Focused strategy 

職能制組織結構

Functional organization structure

職能戰略

Functional strategy

資金活動

Fund-related activities 

全球化戰略

Globalization strategy

毛利率與凈利潤率

Gross profit margin and net profit margin 

增長型戰略

Growth strategy 

開拓型戰略

Growth strategy 

擔保業務

Guarantee business

H型結構(控股企業／控股集團組織結構)

H type organization structure (Holding company/Group organization structure)

高經營風險與高財務風險搭配

High business risk, high financial risk 

高經營風險與低財務風險搭配

High business risk, low financial risk 

高長型結構

High growth structure

橫向并購

Horizontal merger and acquisition

增量預算

Incremental budgeting

產品生命周期

Industry life cycle

產業風險

Industry risk

信息與溝通

Information and communication

一體化戰略

Integrated strategy

后向一體化戰略

Integrated strategy - Backward

前向一體化戰略

Integrated strategy - Forward

橫向一體化戰略

Integrated strategy - Horizontal

縱向一體化戰略

Integrated strategy - Vertical

產業內現有企業的競爭

Intensity of industry rivalry 

密集型戰略

Intensive strategy 

內部控制

Internal control

多國本土化戰略

International subsidiaries strategy

國際戰略

Internationalization strategy

資源的不可替代性

Irreplaceable resources 

合資經營

Joint investment business

準時生產系統

Just-in-time system(JIT)

杠桿收購

Leveraged buy-out 

法律風險

Litigation risk

長期目標

Long-term objective

維持成本

Maintenance cost

管理信息系統

Management information system

市場開發——現有產品和新市場

Market development - existing product and new market

市場滲透——現有產品和現有市場

Market penetration - existing product and existing market

重要缺陷

Material deficiency 

矩陣制組織結構

Matrix organization structure 

風險度量

Measurement of risk

公司戰略的現代概念

Modern concept of corporate strategy

監督

Monitoring

風險管理的監督與改進

Monitoring and improvement of risk management

M型企業組織結構(多部門結構)

Multi-divisional organization structure

非杠桿收購

Non leveraged buy-out 

內部控制的目標

Objectives of internal control

風險管理的目標

Objectives of risk management

現場檢查

On-site inspection

運行缺陷

Operating deficiency

操作風險

Operational risk

期權合約

Options contracts

組織管理能力

Organization management ability

組織資源

Organization resources

組織架構

Organization structure

業務外包

Outsourcing

信息系統外包

Out-sourcing of information system

人員導向性

People-driven

績效評估

Performance evaluation

資源的持久性

Persistence of the resources owned

PEST分析

PEST analysis

政治風險

Political risk

供應者、購買者討價還價的能力

Power of buyers or suppliers

預防成本

Prevention cost

基本活動（又稱主體活動）

Primary activities

內部控制的原則

Principles of internal control

風險管理基本流程

Process of risk management

采購業務

Procurement activities

產品開發——新產品和現有市場

Product development - new product and existing market

產品／品牌事業部制結構

Product/Brand business structure

生產流程計劃

Production process planning

生產運營

Production and operation

生產管理能力

Production management ability

產能計劃

Production plan 

盈利能力和回報率指標

Profitability and rate of return measurement 

質量管理

Quality management

反應型戰略

Reactive strategy

相關多元化

Related diversification

研究與開發

Research and development

研發能力

Research and development ability

已動用資本報酬率（投資回報率或凈資產回報率）

Return of capital employed(ROCE)/Return of investment(ROI)/Return of net assets(RONA) 

轉向戰略

Reverse strategy

激勵和獎勵機制

Reward and incentive system 

風險承擔

Risk acceptance

風險偏好

Risk appetite

風險評估

Risk assessment

風險規避

Risk avoidance

風險補償

Risk compensation

風險控制

Risk control

風險轉換

Risk conversion

風險轉移

Risk transfer

角色導向型

Role-driven

證券投資

Securities investment

重大缺陷

Significant deficiency 

穩定戰略

Stable strategy 

利益相關者

stakeholders

企業戰略聯盟

Strategic alliances

戰略分析

Strategic analysis

外部環境分析

Strategic analysis – External environment

戰略業務單位組織結構

Strategic business unit organization structure(SBU）

戰略控制系統

Strategic control system

戰略群組

Strategic group

戰略目標

Strategic objective

國際化經營的戰略類型

Strategic options for international business

業績計量

Strategic performance evaluation

戰略風險

Strategic risk

內部環境分析

Strategy analysis - Internal environment

發展戰略

Strategy development

戰略實施

Strategy implementation

戰略管理過程

Strategy management process

戰略選擇

Strategy selection

繼任計劃

Succession planning

技術風險

Technology risk

潛在進入者的進入威脅

Threat of new entrants

替代品的替代威脅

Threat of substitutes

跨國戰略

Transnational strategy

非相關多元化

Unrelated diversification

戰略失效

Unsuccessful strategy

價值鏈分析

Value chain analysis

縱向并購

Vertical merger and acquisition

零基預算

Zero-based budgeting