Основно въведение
Thequalitativeanalysismethodismainlybasedontheoverallsituationofthecompany’screditstatusinadditiontothecompany’sfinancialstatementsandthecompany’sinternalquality.
Inmanagementaccounting,thiskindofmethodisfirstlyanalyzedandjudgedbyexpertswhoarefamiliarwiththebusinessandmarketoftheenterprise,basedontheaccumulatedexperienceinthepast,andputforwardpreliminaryopinionsontheforecast,andthenthroughtheholdingofseminarsorSendoutvariousformssuchassolicitingopinionstoreviseandsupplementthepreliminaryopinionsoftheaboveforecasts,andusethemasthefinaldataoftheforecastanalysis.Becausethedatausedinthistypeofmethodisoftennotcompletehistoricalstatisticaldata,butdatathatisdifficulttoquantitativelyrepresent,itgenerallydependsonthesubjectivejudgmentoftheforecastertoobtainthepredictedresult,soitisalsocalled"judgmentalanalysis"or"aggregateopinion".Law".
Общи аналитични методи
Мениджъри
Basedontheopinionsandsuggestionsputforwardbythetopmanagement,thismethodreliesontheteam’sexperience,Talentandintuition.Thismethodisveryvaluableifthemanagementauthority’strackrecordofcorrectdecision-makingismaintained.Butsometimesitalsoreflectsaviewinthe"ivorytower"thatthesepeopleisolatethemselvesandhavenoideawhatishappeningamongthevastnumberofemployeesandcustomers.Generallyspeaking,thelesstimemanagersspendinthemanager'sofficeandtheclosertheykeepincontactandcommunicationwithemployeesandcustomers,thelessriskthisapproachposes.
Експертно мнение
Thismethodisbasedontheprofessionalknowledgeofthecompany’sexternalconsultantsandcanbringhighlyprofessionalandvaluablehelptothemanagement.Forthoseactionsthathavebeentakenthatmaycauseproblems,themanagementauthoritycanhiresuchconsultantstoconductdailybusinessconsultationsinthecompany.
Продавачът оценява
Thiskindofinformationsourcecanbringgreatvalue,becausethesalespersonisgenerallytheclosesttothecustomer.Thismethodisparticularlyimportantforindustrieswithshortproductlifecyclesandfasttechnologyupdates.Themaindisadvantageofthismethodispotentialbias,becausetheyalwaysbelievethattheirestimateswillbeusedbyleadersasthebasisforincreasingsalesquotas(forexample,Ifthesalespersonisoptimisticaboutthesalesofacertainproductinthenext3months,andthinksthatthereishopefor20%moresalespermonth,buthemayonlysaytothemanagementthathehasa10%growthhope,soasnottoseta20%growthquotaforhimbyhissuperiorsInresponsetothissituation,managerscanslightlyraisetheconservativeestimateofsalesstaff,whichnotonlyleavesroomforit,butalsopromotesit-Translator'sNote).
Пазарно тестване
Customerresearchinvolvestheuseofmarketresearchtechniquestocollectinformationdirectlyfromcustomers.Theexamplethatcameintomymindatthistimewasthe"tastetest"conductedbyPepsi,wheretheyaskedconsumerstotastePepsiandCoca-Colaandthenstatetheirpreferences.However,ifthesamplingisnotrepresentativeorthequestionnairedesignhasloopholes,theresultsobtainedmaybeextremelyinaccurate.Presumably,thereasonwhyCoca-Colastoppedsellingits"old-fashionedCoke"10yearsagowaspartlyduetotheimproperwordingofaquestionnaire.Thequestionnairedidnotexplicitlyaskconsumershowtheywouldfeeliftheold-fashionedCokewasremovedfromthemarket.Пазарно тестванеreferstothedisplayandpromotionofabrandinasmallarea.Generallyspeaking,newbrandsarealwaystestedinamarketthathasa"leading"status(thatis,generallyreferstocertainmajorcitiesortownsthatcanrepresentthemajorityofconsumers).Obviously,ifthebrandsellswellinthesemarkets,theycanbeputonthemarketormadepublicappearancesnationwide.However,iftheproduct'sdefectsarequicklydiscovered,thebrandneedstobeimproved,andsometimesitmayevenhavetobeabandoned.Theriskthatexistsinthemarkettestitselfisthatnewproductsmaybetrackedbycompetitorstostealinformation.Remember,thesecompany"spy"mayobtainvaluableinformationfromyourefforts.
Групова дискусия
Thisisadecisionmadebythecommitteeorgroup.Allmembersofthegroupmustreachaconsensusonasingledecision(thatis,proposeaplanacceptabletoeveryone).Whenthismethodworks,itoftenshowsthecohesionoftheteam.However,itisnecessarytopreventa"bullybullyingman"fromexertingexcessiveinfluenceonothermembersofthegroupandforcingpeopletoagreewithhim.Thisisdepictedvividlyinthemovie"TwelveAngryMen".Thisisastoryaboutthejury'sjudgmentonayoungmanaccusedofhomicide,whetherheisguiltyornotguilty.Atfirst,amemberofthejurysucceededinpersuadingallbutoneofthejurymemberstoagreetothevoteheconsideredguilty.Theonlyjurorwho"stickstohisownopinion"stoodupandconfrontedthe"dominantman",fightinghardonreason.Intheend,theentirejuryvotedtoacquitthedefendant.
Метод на колективното мнение
Addtheestimatedvalueofeachperson,andthengetanaveragevalue.Thekeytothisapproachisthateveryone’sestimatehasthesameweight.Therefore,thismethodisregardedasa"democratic"method(ifeveryone’sopinionsaregivendifferentweightsaccordingtotheirimportance,amoreaccurateestimatemaybeobtained.Thisisalsoakindofcollectiveopinionmethod-translatorNote).
Делфиметод
Thisisavariationofthecollectiveopinionmethod.Eachparticipantsubmitstheirpersonalestimates,andthenreviewstheestimatesofotherparticipants.Inthisway,theywilltakeintoaccountdifferentopinionsandreconsiderandmodifytheiroriginalvalues.(Participantsshouldbebacktobackandnotmeeteachother.Normally,theymailorsendthepredictedvaluetotheorganizer,andtheorganizerwillsummarizetheopinionsofeachpersonbeforereturningittothem.Theycan,withoutinterferencefromothers,Analyzethedatainhandobjectively.Repeatthisafewtimes,andtheanswerwilltendtobethesame-Translator'sNote)Inthissense,itcanbeseenasamixtureofgroupdiscussionandcollectiveopinionmethod.Theadvantagesoftheabovetwomethods.
Метод за анализ на качеството
Asyoucansee,manydecision-makingproblemsarebasedonunknownfactors,andareoftenbasedonsubjectiveestimates.Then,inthis"soft"environment,itisverynaturaltofindandusesome"scientificmethods"tomakethisprocessasobjectiveaspossible.Toachievethisgoal,wecanchoosetousetheBayesianmethodtoprovideuswiththeoutlineofaquantitativeformula,sothatthequalitativeandsubjective(ie"soft")informationbecomes"hard"afterinput..
Индекс на привличане
TheИндекс на привличанеallowsustoranktheprosandconsofprojectsorproductsaccordingtotheexpectedprofitmargin.Iffundsarelimited,thisindexcanbeusedtohelpusdecidewhichprojectstoexcludefromconsideration.