tailieunhanh - Barfield Raiborn Kinney Cost Accounting_11

Trong việc phát triển các chiến lược để chống lại cuộc chiến tranh này, các nhà quản lý nói chung đã đạt đến một sự đồng thuận trên hai tiêu chí chiến lược. Trước tiên, để giành chiến thắng một trận chiến, tập trung của các tổ chức phải được cung cấp sản phẩm và dịch vụ theo cách thức phù hợp với mong muốn của khách hàng. | INTRODUCING PricewaterhouseCoopers During the last decade increasing competition has forced many companies to refocus their resources and to defend their core businesses against aggressors. In developing strategies to fight this war managers have generally reached a consensus on two strategic criteria. First to win a battle the focus of organizations must be on delivering products and services in the manner most consistent with the desires of customers. Second no company can do all things well. The strategies managers devise in this intensive struggle evolve from internal evaluations in which the managers identify the functions they must do well to survive. These functions are regarded as core competencies and maintaining leadership in these areas is regarded as vital. All other functions although important to the organization are regarded as noncore functions. By intensely focusing on core functions managers try to maintain a competitive advantage. However an undesirable consequence of focusing on only the core competencies is that the quality and capabilities of the noncore functions can deteriorate. This deterioration in turn can http reduce a firm s ability to attract customers to its products and services. Outsourcing the noncore functions to firms that have core competencies in those functions frequently solves the dilemma of maintaining a focus on core competencies while also maintaining excellence in noncore functions. A key player in outsourcing financial services is PricewaterhouseCoopers. PricewaterhouseCoopers PwC serves its outsourcing clients by providing high-quality services including payroll internal audit tax compliance accounts receivable collection and many other services. Clients hire PwC to provide financial services at a cost and quality level that cannot be achieved internally by the client. Outsourcing services has become a major revenue generator for PwC and other financial services firms. In responding to the demand from

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