Mobil USMR A1 B C - Casas PDF

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Mobil USMR A1 B C 1: Comment the scorecard development process. What is the situation in financial, customers, internal processes and Growth terms? Why did Financial: Low ROI, Focus on downsizing, little room for investments, short term focus. Costumers: Strong brand, high market share in 18 states, strained relation to service stations, focus on price and volume – not the value and brand. Low differentiation opposed to the final costumer. Processes: Functional organization and management, low focus on the value chain across functions, low process innovation. Growth: Culture of control, practical thinking, functional competence in management, centralized control, stiff organization, low strategic understanding.

Why a balanced Scorecard? Communicate to all within the organization a new costumer orientated course (strategy and vision), offering further segmentation. Emphasize that the main objective is to create long term financial results through expansion/development of the new products, customer relations and competency. Train organization leaders (function specialists) in general management – i.e. to manage the new business – and service section, focusing on the value chain. Create a board understanding of the strategy, so everyone can contribute to its implementation through initiative. Change the centralized culture and put focus on dialog and what Mobil can do for their customers.

2. What are the objectives identified by the two customer teams (costumer subteam, dealer sub-team) Two sub-teams: service stations (direct), final customer (indirect). Service station are both customers and sales channels. Segments:

1) Road Warriors, 2) True Blues, 3) Generation F3, 4) Homebodies 5) Price. Mobil chose a customer segmentation strategy:  Target groups RW, TB and G-F3  Identify and fulfil the segments needs offering new products and services  Other elements: good dealers relationships, the most efficient dealer, national brandbuilding, new C-stores Strategic objectives and final customers: Attempt to create “delight” with the final customer, by identifying and meeting the customers value proposition (for the chosen segments) What main key-measures can be considered relevant for the final costumer? Market share, security, satisfaction, customer profitability, new sales, customer loyalty (Mobil every time). Etc., Mobil chose: Market share (measured for each of the 3 segments). Which value-proposition elements could actually increase Mobil’s market share for financial customers?  Quick service  Service with smile  Clean toilets  quality  Multiple paying options  lighting, air-conditioning  Product choice  availability of petrol/gas pumps  All types of petrol/gas  Service area: AC, water soap. How can Mobil measure the development, within the value proposition? Mobil chose: a mystery shopper (Assessment based on 23 criteria for the perfect shopping experience/month), but customers are not asked directly. Strategic objectives for service station:  To increase profitability for our service stations – by providing the stations with customeroriented products and service as well as expand the functionality of the stations premises.  Win-win relations between service stations, sharing of price premium attract the most efficient dealers.

3: What should be the objectives and measures for inter business processes at Mobil USM&R? Remember, these objectives and measure must drive the desired performance in the financial and customer objectives. Custmer need identified:  Identify the market

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Create the Product /Service offering Build the Product / service Deliver the product service Service the customer Customer need Satisfied

Which objectives, other than those related to customers (dealers and final customers could potentially create results?

Production objectives:  Lower production costs than the competitors  Improving hardware performance Supply, procurement and logistics:  Stock control  Quality Causality.

The new England S&D business unit and the Lubricants business unit took quite different approaches to communicating their business unit scorecard down to each individual in the unit. 1. Describe the two organizational context. 2. Describe how each of the business units implemented the balanced scorecard. 3. What made each of the two implementations successful? What are the shortcomings of each implementation?

The business unit BSC was a mix of national-level priorities and regional-level priorities But it needed to be made simple and understandable by everyone The Superbowl Metaphor:  5 common objectives from different perspectives (gas volume, ROCE, customer complaints, mystery shopper, commitment to dealers)  Stretch targets for each measure at organizational level – we are in this together  Win the Super bowl (a cash bonus + a weekend in a hotel) if all targets are achieved. Mobil Lubricants: Each employee implemented Personal BSC:  At least one objective measure per perspective  No more than 15 measures

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Personal scorecard must support supervisor’s scorecard Every supervisor must have an objective and measure for coaching and employee development Scorecard must include an objective and measure that supports another part of business.

Question 1: Balanced scorecard. Question 2: Balanced scorecard. Question 3: (chapter 4 and 7) Discuss most of the things by using the handout. Do you use valuable or abortion costing? Question 4 The calculations are already done (process costing) explain how they were done. Equitant and fifo method. Question 5 (chapter 3, 6 Across chapters variable and fixed, Question 6 Variable and absorption costing Question 7 Question 8 How does TD-ABC differs from ABC (it is difficult) Question 9 Stationary case, what is the prime rate? National bank rate of the federal reserve in the us. Question 10 Relevant cost. Use examples it can be hard to just talk about it. At the question c, do we have rules like variable cost are always relevant, do some illustration when it might and might not be the case). Question 11

Question 12

Question 13 might be chapter 8...