Tujuan penting dari audit strategis adalah untuk memastikan bahwa portofolio bisnis yang kuat dan unit bisnis investasi dan manajemen yang memerlukan perhatian tersebut disoroti. Hal ini penting - sebuah bisnis harus selalu mempertimbangkan pasar yang paling menarik dan unit bisnis yang memiliki potensi untuk mencapai keuntungan dalam pasar yang paling menarik.
Secara tradisional, dua model analitis telah banyak digunakan untuk melakukan analisis portofolio: - The Boston Consulting Group Portfolio Matrix (the "Boston Box"); - The McKinsey / General Electric Growth Share Matrix (6) Analisa SWOT:
SWOT adalah singkatan untuk Kekuatan, Kelemahan, Peluang dan Ancaman. Analisis SWOT merupakan alat penting untuk mengaudit keseluruhan posisi strategis bisnis dan lingkungannya.
Scope of Audit Strategy in Business
Business strategy, emphasizing the role of "business environment" in shaping strategic thinking and decision making. External environment in which business operates can create business opportunities that can utilize, as well as threats that could damage businesses. For the purpose of developing the audit strategy, an understanding of the risk measurement process by management and understanding of control environment is fundamental to consider whether the systems-based approach (systems-based approach) can be applied to the audit strategy is the first activity of the whole series of activities conducted an audit. Audit strategy can be defined as the process of landing or audit guidelines and alignment between the understanding of the activities audited by the auditor to focus the audit to be performed. However, to be in a position to take advantage of opportunities or respond to threats, businesses need to have the resources and capabilities that precisely in place. An important part of business strategy related to ensuring that resources and competencies are understood and evaluated - a process often known as the "Strategic Audit". Strategic audit process can be summarized into the following stages: (1) Resource Audit: Audit resources to identify the resources available to a business. Some of them can be owned (eg plant and machinery, trademarks, retail outlets), while other sources can be obtained through a partnership, joint venture or simply a business arrangement with another supplier. You can read more about the resources here. (2) Value Chain Analysis: Value Chain Analysis describes the activities that occur in businesses and linking them to an analysis of the competitive strength of the business. Influential work of Michael Porter suggested that business activities can be grouped under two headings: (1) Primary Activities - those that are directly related to the manufacture and shipping of products (eg component assembly) and (2) Support Activities, which, while they are not directly engaged in production, can increase the effectiveness or efficiency (eg human resource management). Rare for a business to perform all major activities and support. Value Chain Analysis is one way to identify which activities are best done by a business and is best provided by others ("outsourcing"). You can read more about the Value Chain Analysis here. (3) Analysis of Core Competence: core competencies are those skills that are critical to a business achieving competitive advantage. The starting point for analyzing the core competencies is to recognize that competition between companies is of a race for competence mastery as it is for market position and market power. Senior management can not focus on all business activities and the competencies required to do so. Thus, the aim is for the management to focus on the competencies that really affect competitive advantage. You can read more about the concept of Core Competence in here. (4) Performance Analysis
Resource audit, value chain analysis, and core competencies analysis helps to determine the strategic ability of business. After completing such analysis, the questions can be asked to evaluate the overall performance of the business. These questions include: - How have the resources deployed in a business changes from time to time, this historical analysis "- What resources and business skills compared with others in the industry -" the industry norm of analysis "- What resources and business skills compared with the "best in class" - wherever it can find, "benchmarking" - How the financial performance of the business changed over time and how to lock compared to the competitors and the industry as a whole? - "Ratio Analysis" (5) Portfolio Analysis : Analysis of the overall balance of the portfolio analysis a strategic business unit of a business. Most large companies already operate in more than one market segment, and often in different geographic markets. More large, diverse groups often have multiple divisions (respectively contains a number of business units ) that operate in very different industries.
An important objective of a strategic audit is to ensure that a strong portfolio of businesses and business units that need investment and management attention are highlighted. This is important - a business should always consider the most attractive markets, and business units that have the potential to achieve gains in the most attractive market.Traditionally, two analytical models have been widely used to analyze the portfolio: - The Boston Consulting Group Portfolio Matrix (the "Boston Box"): - The McKinsey / General Electric Growth Share Matrix (6) SWOT Analysis: SWOT stands for Strength, Weaknesses, Opportunities and Threats. SWOT analysis is an important tool for auditing the overall strategic positioning and business environment. (Sources: business strategy, other resources articles, data processing by: Frans Hero K. Purba)
Baca secara fonetik