AAD'S PRODUCTS FOR E-BUSINESS TRAINING, AND
IMPLEMENTATION PILOT PROJECTS, LANGUAGE COMPETENCES, TRANSNATIONAL NETWORKS AGREEMENT n° 2003 NL/03/B/P/PP/157315 Community programme LEONARDO DA VINCI (Council Decision 1999/382/EC of 26/4/99, OJ L146/EC of 11/06/1999), governed relations between: AGROPRO AGENCY (AAD); Zavadilova 7; Praha; Czech Republic represented by Mr. Zdenek Linhart - chairman,
Praha 2006 1
Table of Content 1 Část I. Fakta o Marketingovém Managementu (PP glosář) a Trade Marketingu na Internetu (MM glosář)...................................................................................................................................................5 1.1 Global Markets.........................................................................................................................5 1.2 Internet Pricing of e-Product...................................................................................................35 1.3 e-Commerce............................................................................................................................43 1.4 Internet Marketing Communication........................................................................................47 1.5 Strategic e-Marketing, and e-Business Models.......................................................................56 2 Overview of Derived Needs by Partners........................................................................................62 2.1 Objective and Methodology....................................................................................................64 2.2 Results: Verification of Skills for Implementation of e-Business...........................................64 2.3 Results of training...................................................................................................................66 2.4 Discussion: Evaluation...........................................................................................................66 2.5 Conclusion..............................................................................................................................68 3 Attachements..................................................................................................................................69 3.1 Web of introductory e-business training, and implementation...............................................71 3.1.1 Úvodní stránka – popis:..................................................................................................72 3.1.1.1 Základní menu nabídka :.........................................................................................72 3.2 Standardized Ordering System...............................................................................................76 3.3 E-shop pro Ital Sport Sail s.r.o. In html language...................................................................80 3.4 E-shop pro Ital Sport Sail s.r.o. In php language....................................................................83 3.4.1 Úvodní stránka – popis :.................................................................................................84 3.4.1.1 Horní menu nabídka :..............................................................................................85 3.4.1.2 Jak se nakupuje :......................................................................................................85 3.4.1.3 Z pohldeu administrátora :......................................................................................88 3.4.1.4 Galerie :...................................................................................................................91 3.4.1.5 Odkaz na stránku výrobce :.....................................................................................93 3.5 BCD Student Hostel................................................................................................................94 3.5.1 Homepage description: ...................................................................................................95 3.5.1.1 Basic offer:..............................................................................................................96 3.5.1.2 Events :....................................................................................................................97 3.5.1.3 Gallery : ..................................................................................................................98 3.5.1.4 Random Image :....................................................................................................100 3.5.1.5 Euroweather : .......................................................................................................100 3.6 Kartex....................................................................................................................................101 3.6.1 Wellcome page:.............................................................................................................101 3.6.2 Introductory page:.........................................................................................................101 3.6.3 Grafické menu : ............................................................................................................102 3.6.4 Services :.......................................................................................................................102 3.7 e-Business Implementation in Sectors under Transition.......................................................103 3.7.1 Aurinko: Help to Handicapped people..........................................................................103 3.8 Management of 155 Garages................................................................................................105 3.9 e-Communities of project developers...................................................................................106 3.9.1 Úvodní stránka :............................................................................................................106 3.9.2 Úvodní stránka – popis :...............................................................................................107 3.9.2.1 Základní menu nabídka : .. Principal menu .........................................................108 3.9.2.2 Procedures, leadership a records :.........................................................................108 3.9.2.3 Comments..............................................................................................................109 3.10 Studentský portál.................................................................................................................111 3.10.1 Úvodní stránka :..........................................................................................................111 2
3.10.2 Úvodní stránka – popis :..............................................................................................112 3.10.2.1 Základní menu nabídka :.....................................................................................113 3.10.2.2 Directory :............................................................................................................113 3.10.2.3 Photo Directory :..................................................................................................114 3.10.2.4 Events :................................................................................................................114 3.10.2.5 Login : .................................................................................................................115 3.10.2.6 Forum : ...............................................................................................................116 3.10.3 Vkládání projektů :......................................................................................................118 3.10.3.1 My Pages:............................................................................................................118 3.10.3.2 Editační nástoje :.................................................................................................119 3.10.3.3 Změna úvodní stránky :.......................................................................................120 3.10.3.4 Vložení nové stránky:..........................................................................................121 3.10.3.5 Filemanager :.......................................................................................................123 Přihlášení:......................................................................................................................123 Vložení obrázku : .....................................................................................................125 3.11 Intranet................................................................................................................................126 3.11.1 Company information system, and computer network function of Intranet................126 3.11.2 Member web space, and design...................................................................................127 3.11.3 Support for e-communities..........................................................................................129 3.11.4 Offer to Run an e-Company........................................................................................130 3.12 Categorized promotion, and development of e-business projects......................................133 3.12.1 Homepage...................................................................................................................133 3.12.2 Introduction .........................................................................................................133 3.12.3 Registering ..........................................................................................................134 3.12.4 Creating a Listing ................................................................................................135 3.12.5 Add new Category.......................................................................................................136 3.12.6 Add new Subcategory..................................................................................................136 3.12.7 Listing View................................................................................................................137 3.12.8 Writing Reviews..........................................................................................................137 3.12.9 Recommend a project..................................................................................................138 3.13 Presentation Installations Course........................................................................................139 3.13.1 Promotion package......................................................................................................139 3.13.2 Mambo/Jomla installation CD....................................................................................140 3.14 Article: ICT Support Specifying Co-operation Between Members Worldwide. ................142 3.14.1 Introduction: Situation in Czech co-operatives ..........................................................142 3.14.2 Literature overview.....................................................................................................143 3.14.3 Individuals and Co-operative action: Vulnerability to Infection.................................144 3.14.4 Representatives of Populations...................................................................................145 3.14.5 Objective.....................................................................................................................147 3.14.6 Methods.......................................................................................................................147 3.14.7 Results.........................................................................................................................147 3.14.8 Co-operation by e-Business........................................................................................148 3.14.9 Improvements in Participant Roles.............................................................................148 3.14.10 Examples of Associative and Community e-Co-operation ......................................148 3.14.11 Topics of Global e-Co-operation...............................................................................150 3.14.12 Mission Selection .....................................................................................................151 4 e-Business Offer and Order Development Training and Implementation....................................152 4.1 Conclusion............................................................................................................................152 4.2 Zaměření cíle odvozením prognózy z faktů. Metody PP+stp/mix........................................153 4.2.1 obrat, PT, investice, zlepšování, návratnost. Jak fakta získat, a která jsou podstatná? ...... 153 3
4.2.2 Zaměření a výběr...........................................................................................................153 4.2.3 Hledání příčin a zdrojů sekundárních dat ve struktuře .................................................154 4.2.4 Odvozování prognóz od potřeb a hrozeb budoucnosti..................................................155 4.2.5 Rozhodování podle odchylek, vzniklých při odvození a interpretaci minulých rozhodnutí a budoucích očekávání..........................................................................................156 4.2.6 Individualizace prostoru................................................................................................158 4.2.7 Zaměření prognostickými metodami............................................................................159 4.2.8 Subjektivní metody: Experimentování s mozky expertů a dráždivostí skupin.............160 4.2.9 Objektivní metody (omezování chyb vstupních dat)....................................................162 4.3 Identifikace (osvojení osobní role a pozice) pragma-lingvistikou Případové studie z PP....164 4.3.1 Neformální atmosféra skupiny. Kdo se o ní postará a bude ji udržovat? .....................164 4.3.2 Delegování úkolů a zúžení reality na projekt (BIC). Kdo vystaví objednávku a zaplatí?. . 164 4.3.3 Certifikace dovedností a produktů. Kdo uzná certifikaci?............................................167 4.3.4 Postupové cíle...............................................................................................................169 4.3.5 Publikace článků. Jak získat největší ohlas publikací?.................................................169 5 Část II. Provést instalaci software a aplikaci na cílenou problematiku (e-bus + e-learning glosář)... 169 5.1 Předání a přijetí instrukcí účastníky instalací a naplněním nástrojů e-businessu. Instalační CD a pozvánka na prezentační instalaci. Zpráva a případové studie z projektu e-business pro malé a střední firmy.....................................................................................................................169 5.1.1 Mambo/Jomla installation CD......................................................................................169 5.1.2 e-shop, e-community, DB, EDI, e-statistika, principy e-learningu. Co z toho a co dříve zvládnout? .....................................................................................................................171 5.1.3 Glosář e-learningu.........................................................................................................171 5.2 Investování a návratnost financí u každého i u všech účastníků je zajištěno využitím jejich předchozího vzdělání. Rozpočty z PP + ABC (přeložit a přidat aplikační tabulku)....................178 5.2.1 Rozpočty. Jak získat podporu partnerů a osobní příjem?..............................................178 5.3 Rozpočtování výstupů a zcelování procesů u sebestředných podnikatelů............................178 5.3.1 Dílčí rozpočty pro dědice majetku................................................................................179 5.3.2 Rozpočty pro nájemce prostředků k podnikání.............................................................182 Výrobní náklady = celkové náklady / výnos = Bod zvratu ceny...............................185 Bod zvratu výnosu = celkové náklady / prodejní cena..............................................185 5.3.3 Využití růstového potenciálu trhu nákupem moderní technologie ...............................190 5.4 Činnost a delegování zastupitelů (metapodnikatelů)............................................................198 5.4.1.1 Investiční...............................................................................................................199 5.4.1.2 Majetkový..............................................................................................................199 5.4.1.3 Majetkový..............................................................................................................199 5.4.1.4 Zisku a ztrát...........................................................................................................200 5.4.1.5 Peněžního toku......................................................................................................200 5.4.2 ABC. Jak zvyšovat osobní příjem?...............................................................................200 5.4.3 GLOSSARY..................................................................................................................253 6 Část III. Naučit partnery vývoj a prodej projektu (glosář managementu)....................................260 6.1 V poslání zobecnit metodologii osobních principů účastníků tak, aby byla použitelná pro ostatní kroky projektového cyklu. Projektový cyklus, stp/mix, principy e-learningu+ informuj, proveď proceduru a zvládni komunikační princip -viz http://projects.eb-eu.cz a tento text......260 6.1.1 - pro manažery (NHTV), prodejce (2travel2), instruktory (EFITA), učitele (MISAL), vývojáře (projects.eb-eu.cz). Jak zvětšovat osobní konkurenční výhodu?.............................260 6.2 Opravy zaplánovat do obvyklých postupů. Time management + dokumentace ISO 9000, …. 260 6.3 Využívání odchylek pomocí scénářů – diverzita...................................................................260 4
6.3.1 Převedení abstraktního na akční myšlení: sebehodnocení, timemanagement a učení. .262 6.3.2 plány postupu při akcích. Jak delegovat, sebe udržovat a vše stačit?.................269 6.3.3 Glosář technických pojmů informatiky.........................................................................269 6.4 Literature...............................................................................................................................316
Organizace přednášek a cvičení: 1. přednáška: Odlišení marketingu mezi lidmi a s počítači – viz Strauss, J; A El-Ansari; R Frost (2006) eMarketing (4/E) Prentice Hall. -
Seznámení s dodavatelským řetězcem, který používá Internet: provozovna dodavatele (i), objednávková kancelář (ii), internetový prodejce (iii)
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Organizace firmy internetového prodejce: vývoj bohatého obsahu – například http://projects.eb-eu.cz nebo http://www.bbmediaservices.com/directory.shtml (i), navyšování počtu návštěvníků – například http://www.bbmediaservices.com/web-designservices/services-search-engine.shtml (ii), prodej internetové reklamy a zboží – například http://webdesign.about.com/b/a/005028.htm (iii)
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Seznámení s hodnotou známek
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Volba tématu, skupiny a vizualizace výstupu (web studenta) a postupu (video)
2. přednáška: -
Seznámení s úvodní částí studijního textu
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Vytvoření stránek v blogu
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Registrace stránek na http://projects.eb-eu.cz
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Diskuse k tématu projektu
-
Informace ke stahování Joomla Open Source Software z http://joomla.org. Stahuje se Fullpackage.zip, rozbalí se na desktopu a uploaduje se na server.
1 Část I. Fakta o Marketingovém Managementu (PP glosář) a Trade Marketingu na Internetu (MM glosář) 1.1 Global Markets Recommended Reading: Strauss, J; A El-Ansari; R Frost (2006) e-Marketing (4/E) Prentice Hall.
Example of Situation • Federation Intérnationalé de Football Association (FIFA) partnered with Yahoo to create 5
the most popular sports site in history. • FIFAworldcup.com was seen by 3.7 million people from 17 countries May 1-June 23, 2002. • Site offered continual updates of information, photos and video highlights. • Do you think FIFA’s subscription model($4.95-$19.95) for video access would work for U.S. sports events? Which ones? 3
Reason
%
Reason
%
No need for it
40
Content not of interest / relevance
2
Don’t have a computer
33
Not my choice/decision at work
2
Not interested in it
25
Content not in my language
1
Don’t know how to use it
16
Cost for ISP/access cost
1
Cost (general)
12
Cost for local telephone and toll
1
Not enough time to use it
8
service charges
Don’t know how to get it
3
Other
4
Current PC can’t access Web
2
Unsure
2
Biggest Reasons for Not Using the Internet Source: Pastore (2001) citing Ipsos-Reid study
Worldwide Internet Usage • There were over 785 million Internet users worldwide in 2004. • Worldwide usage more than doubled from 2000-2004. • Asia, with 243 million users, has the highest number of users. • North America has the highest penetration of users, almost 70%.
Internet Use Varies by Country • The world’s largest online markets are the U.S. (186 million users) and China (96 million users). • The top 10 countries account for 62.4% of all global users. • Some smaller countries, such as South Korea and Iceland have the highest penetration, over 70% of their populations.
Top Ten Countries Rank
Country
Number of Internet Users (millions) 6
Country
% of Population Internet Users
1
United States
185.9
South Korea
74.9
2
China
95.8
Iceland
70.5
3
Japan
77.9
Norway
69.1
4
Germany
41.8
Denmark
69.1
5
India
39.2
Sweden
69.0
6
United Kingdom
34.1
Australia
66.1
7
South Korea
32.0
United States
64.0
8
Italy
28.6
The Netherlands
64.0
9
France
26.6
Switzerland
64.0
10
Brazil
23.0
Canada
63.5
Total
584.9
67.42
Internet Users (Europe, and Americas) Country
Nº Penetratio Users n Rate (million s) (%)
Country
Nº Penetratio Users n Rate (million s) (%)
Country
Nº Penetratio Users n Rate (million s) (%)
1. Germany
44.1
53.0
12. Belgium
3.8
36.5
1. USA
182.1
64.9%
2. UK
34.3
57.4
13. Austria
3.7
45.1
2. Canada
16.8
52.8
3. France
21.8
36.4
14. Denmark 3.4
62.4
3. Brazil
14.3
8.1
4. Italy
19.3
33.4
15. Czech Republic
2.7
26.3
4. Argentina
3.9
10.3
5. Russia
18.0
12.4
16. Finland
2.7
51.9
5. Mexico
3.5
3.4
6. Spain
14.0
34.9
17. Norway
2.7
59.6
6. Chile
3.1
20.0
7. Netherlands
10.4
64.7
18. Turkey
2.5
3.7
7. Peru
3.0
10.7
7
8. Sweden
6.7
75.5
19. Greece
1.4
13.2
8. Venezuela
1.3
5.4
9. Poland
6.4
16.4
20. Ireland
1.3
33.8
9. Colombia
1.2
2.8
10. Portugal
4.4
43.7
21. Hungary
1.2
11.9
11. Switzerland
4.3
59.0
22. Romania
1.0
4.5
Asia, and Pacifik Internet Users Country
Nº Users Penetration (millions) Rate (%)
Country
Nº Users
Penetration Rate (%)
(millions) 1. Japan
56.0
44.1
8. Philippines
4.5
5.3
2. China
45.8
3.5
9. Indonesia
4.4
1.9
3. South Korea
25.6
53.0
10. South Africa
3.1
7.0
4. Australia
12.8
65.7
11. Singapore
2.3
51.9
5. Taiwan
11.2
51.6
12. New Zealand
2.1
52.8
6. India
7.0
0.7
13. Israel
1.9
31.7
7. Malaysia
5.7
25.2
14. Thailand
1.2
1.9
15. Pakistan
1.2
0.8
Source: compiled from data at Cyberatlas.com 8
Technology Plays important role • Greatest obstacles to e-commerce in emerging economies include: • Slow Internet connection speeds • Costs of domestic phone calls • High Internet connection costs • Lack of local content and content in one’s own language • Lack of secure online payment methods • Limited credit card use • Privacy concerns • Censorship • Navigation difficulties • Taxes 8
• Unexpected power failures
Internet Connection Costs • Dial-up is still the most common way to connect to the Internet worldwide. • Broadband and mobile phone connections are developing quickly. • Dial-up connection charges vary considerably in emerging economies.
Connection costs in Arab Countries UAE Egypt Kuwait Oman Average Saudi Arabia Tunisia Lebonan Qatar Jordan Bahrain Morocco
Connection Speed, and Web Design • Connection speed has significant implications for Web site design. • Graphics usage • Sound • Google’s simple, text-only format supports rapid downloads worldwide. • High speed access is gaining momentum worldwide.
Broadband Penetration for Selected Countries
9
0.01 Nigeria 0.02 Russia 0.03 Turkey 0.05 Colombia 0.12 Bulgaria 0.19 Brazil 0.21 China 0.31 Hungary 0.77 Italy Broadband Subscribers as a percentage of total population Country
The Internet Exchange Process
• Exchange refers to the act of obtaining a desired object by offering something in return.
• Exchange occurs within a technological, social/cultural, and legal context.
Technological Context • 35% of online Americans connect to the Internet with a broadband connection. • Broadband has increased by 20% in the past 2 years. • The U.S. is only the 10th largest broadband market. • Broadband users exhibit different online behavior than those using mobile handheld devices or dial up.
Broadband Country Markets Country
Broadband Penetration
10
South Korea
70.5%
Hong Kong
50.3%
Taiwan
43.2%
Canada
36.2%
Singapore
28.6%
Japan
28.0%
Denmark
25.7%
Belgium
24.7%
Switzerland
23.1%
United States
22.5%
Social and Cultural Context • Social/cultural trends have a huge effect on online exchanges. • Information overload overwhelms consumers. • Time poverty creates multitasking and contributes to a stressful environment. • Home and work boundaries are dissolving. • Consumers seek convenience and have high expectations regarding customer service. • Consumers cannot do without Internet access: “online oxygen.” • Self-service is required. • Sophisticated consumers know they are in control and have choices. • Privacy and data security are paramount. • Online crime worries consumers.
Legtal Context • Despite piracy laws, illegally used software abounds. • In spite of the new Can-Spam law, the numer of unsolicited emails has increased. • However, when the recording industry sued thousands of illegal music file downloaders, consumer behavior changed. • In 2002, 37% of online consumers shared music files. • Only 23% shared files in 2004.
11
Individual Characteristics, and Resources • Individual characteristics affect Internet use. • Age, income, education, ethnicity, and gender • Attitudes toward technology • Online skill and experience • Goal orientation • Convenience or price orientation • Family life cycle • Consumer resources for exchange • Money, time, energy and psychic costs
Monetary Costs • The Internet exchange doesn’t use cash or paper checks for online transactions. • Many forms of digital money: • Credit and debit cards. • Electronic checks through a third-party such as PayPal. • Smart cards.
Time Costs • Online attention is a desirable and scarce commodity. • Worldwide, the average user goes online 29 times/month, 49 minutes each time. • Some researchers believe that consumers pay more focused attention online than with other media.
Global Usaje: 2002 - 2004 Metric
Quantity April 2002
June 2004
Number of sessions/visits for the month
18
29
Number of domains visited
48
57
Web Pages per Person per Month
n.a.
1,001
Page views for each session
43
34
PC time spent per month
n.a.
24 hours
Time spent online for the month
10 hours
n.a.
Duration of page viewed
44 seconds
46 seconds
Time spent per session
32 minutes
49 minutes
12
Energy and Psychic Costs • It takes effort to log on and check email,especially for dial-up users. • Consumers apply psychic resources to understand information or when facing technical problems. • Shopping cart abandonment and failed online purchases have numerous causes. • Technical reasons. • The consumer may be “window shopping,”comparing several carts at once.
The Hannover Story • Hanover Direct’s 4 million customers buy through 12 different catalogs and Web sites. • 99% of telephone customers complete an order; only 2% of all online visitors buy during a visit. • Consumer research revealed several reasons for shopping cart abandonment: • Technical difficulties. • Consumer indecision at final check-out page. • By monitoring online behavior, Hanover has achieved 33% improvement. • Have you ever abandoned an online shopping cart? Why or why not?
Most Common Reasons for Failed Online Purchases Reason Given
%
Reason Given
%
Page took too long to load
48
Returned the product
10
Site was confusing/couldn’t find product
45
Site wouldn’t accept credit card
9
Product not available/in stock
32
Tried/failed to contact customer service
8
Got logged off / system crashed
26
Site made unauthorized charge to my credit card
5
Had to contact customer service
20
Ordered product but never came
4
Product took too long to arrive
15
Wrong product arrived and couldn’t return 4 it
Source: Boston Consulting Group Study as reported in Wellner (2001)
Exchange Oucomes • There are 4 basic things that people do online: 13
• Connect • Enjoy • Learn • Trade • Each is ripe with marketing opportunity.
Proportion Performing Relationship Activities Online in the U.S. Outcome
% Outcome
%
Send e-mail
95 Chat in online discussion
23
Send instant message
48 Make Internet phone call
12
Share files with others (music, video, games)
37 check e-mail on cell phone or PDA
10
Visit online support group
36 Visit dating Web site
9
Source: Data from www.pewinternet.org
Demographics of Internet Users Below is the % of each group who use the internet, according to our February–April 2006 survey. As an example, 71% of adult women use the internet. Use the internet Total Adults
73%
Women
71
Men
74 Age
18-29
88%
30-49
84
50-64
71
65+
32 Race/ethnicity
White, Non-Hispanic
73%
Black, Non-Hispanic
61
English-speaking Hispanic
76
Community type Urban
75%
Suburban
75
Rural
63 Household income
Less than $30,000/yr
53%
$30,000-$49,999
80
$50,000-$74,999
86
14
$75,000 +
91 Educational attainment
Less than High School
40%
High School
64
Some College
84
College +
91
Here is the % of home internet users who have dial-up vs. highspeed connections at home. As an example, 34% of home internet users have dial-up connections.
Home internet users
Dial-up
High-speed
34%
62%
Source: Pew Internet & American Life Project, February 15 – April 6, 2006 Tracking Survey. N=4,001 adults, 18 and older. Margin of error is ±2% for results based on the full sample and ±2% for results based on internet users. Please note that prior to our January 2005 survey, the question used to identify internet users read, “Do you ever go online to access the Internet or World Wide Web or to send and receive email?” The current two-part question wording reads, “Do you use the internet, at least occasionally?” and “Do you send or receive email, at least occasionally?” Last updated April 26, 2006.
Proportion Performing Entertainment Activities Online in the U.S. Outcome
%
Outcome
%
Surf for fun
64 Listen/download music
37
Watch video or audio clip
51 Play a game
37
Download games, videos, pictures
41 Visit adult Web site
14
Internet Activities According to our February-April 2006 survey, 73% of American adults use the internet. That currently represents about 147 million people.
Here are some of the things they do online:
Send or read e-mail
15
Percent of internet users who report this activity
Most recent
91
December 2005
survey date
Use a search engine to find information
91
December 2005
Search for a map or driving directions
84
February 2004
Look for health/medical info¹
79
November 2004
Research a product or service before buying it
78
February-March 2005
Check the weather
78
November 2004
Look for info on a hobby or interest
77
November 2004
Get travel info
73
May-June 2004
Get news
68
December 2005
Buy a product
67
May-June 2005
16
Surf the Web for fun
66
December 2005
Buy or make a reservation for travel
63
September 2005
Look for political news/info
58
November 2004
Go to a website that provides info or support for a specific medical condition or personal situation
58
November 2004
Research for school or training
57
January 2005
Watch a video clip or listen to an audio clip
56
November 2004
Look for "how-to," "do-it-yourself" or repair information
55
February-March 2005
Look for info from a government website
54
November 2004
Look up phone number or address
54
February 2004
17
Do any type of research for your job
50
December 2005
Get info online about a college, university or other school you or a family member might attend
45
January 2005
Take a virtual tour of a location online
45
November 2004
Look for info about a job
44
January 2005
Get financial info
44
November 2004
Check sports scores or info
43
February 2004
Bank online
43
December 2005
Download other files such as games, videos, or pictures
42
February-March 2005
Read someone else’s online journal, web log or blog²
39
January 2006
18
Download computer programs from the internet
39
May-June 2005
Pay bills online
38
January 2005
Send instant messages
37
December 2005
Send or receive text messages using a cell phone
35
September 2005
Use internet to get photos developed/display photos
34
September 2005
Listen to music online at a website
34
May-June 2004
Look for info about a place to live
34
May-June 2004
Play online games
31
December 2005
Rate a product, service or person using an online rating system
30
September 2005
19
Look for religious/spiritual info
30
November 2004
Listen to a live or recorded radio broadcast online, such as a newscast, sporting event, or radio show
29
May-June 2004
Search for info about someone you know or might meet
28
September 2005
Share files from own computer w/ others
27
May-June 2005
Download music files to your computer
25
December 2005
Log on to the internet using a wireless device
25
November 2004
Participate in an online auction
24
February-March 2005
Research your family’s history or genealogy
24
March-May 2003
Download screensavers from the internet
23
May-June 2005
20
Use online classified ads or sites like Craig’s list
22
September 2005
Chat in a chat room or in an online discussion
22
September 2005
Download computer games from the internet
21
May-June 2005
Create content for the internet
19
November 2004
Make a donation to a charity online
18
September 2005
Download video files to your computer
18
December 2005
Take material you find online—like songs, text or images—and remix it into your own artistic creation
18
January 2005
Sell something online
17
September 2005
Make a telephone call over the internet*
13
December 2005
21
Visit an adult website
13
May-June 2005
Take a class online just for personal enjoyment or enrichment*
13
January 2005
Buy or sell stocks, bonds, or mutual funds
13
November 2004
Send or receive an invitation to a meeting or party using an online invitation service
12
November 2004
Take a class online for credit toward a degree of some kind*
12
December 2005
Use online social or professional networking sites like Friendster or LinkedIn
11
September 2005
Pay to access or download digital content online, such as music, video, or newspaper articles
11
May-June 2004
Go to a dating website or other sites where you can meet other people online
9
May-June 2004
22
Create or work on your own online journal or weblog³
8
February-April 2006
Download or share adult content online
4
May-June 2005
Source: Pew Internet & American Life Project Tracking surveys (March 2000 – April 2006). Please note that the wording for some items has been abbreviated. For full question wording, please refer to the questionnaire.
¹ In our November 2004 survey, 79% of internet users said they had looked online for information on at least one of 16 health topics. For a full list of the health topics we inquired about, please see the “Health Information Online” report, available here: http://www.pewinternet.org/PPF/r/156/report_display.asp
² This question was asked as BLG2 in the January 2006 survey. Previous blog reading data reported here came from a question asked as part of the WEB-A battery and used slightly different wording: “Do you ever use the internet to read someone else’s web log or blog?”
³ This question was asked as part of the K31 battery in the February-April 2006 survey. Previous blog creation data reported here came from a question asked as part of the WEB-A battery and used slightly different wording: “Do you ever use the internet to create a web log or “blog” that others can read on the Web?”
*Prior to January 2005, item wording was slightly different for the items marked with an asterisk. Please see questionnaires for question wording changes.
Last updated: July 19, 2006
NOTE: If you followed an outside link to get to this page, please refer to the Latest Trends section of our website to ensure that you are viewing the most recent version of this table: http://www.pewinternet.org/trends.asp
23
Daily Internet Activities According to our February-April 2006 survey, 66% of American adult internet users, about 97 million people, use the internet on an average day.
Here are some of the things they do on a typical day:
Percent of internet users who report doing this “yesterday”
Most recent survey date
Use the internet
66
February-April 2006
Send or read e-mail
53
December 2005
Use a search engine to find information
38
December 2005
Get news
31
December 2005
Surf the Web for fun
30
December 2005
Check the weather
22
November 2004
Do any type of research for your job
21
December 2005
24
Look for info on a hobby or interest
20
November 2004
Research a product or service before buying it
19
February-March 2005
Look for political news/info
18
November 2004
Research for school or training
16
January 2005
Bank online
14
December 2005
Send instant messages
13
December 2005
Send or receive text messages using a cell phone
11
September 2005
Check sports scores or info
11
February 2004
Log on to the internet using a wireless device
10
November 2004
25
Watch a video clip or listen to an audio clip
10
November 2004
Look for info from a government website
10
November 2004
Play online games*
8
December 2005
Get financial info
8
November 2004
Get travel info
8
May-June 2004
Read someone else’s web log or “blog”¹
7
September 2005
Pay bills online
7
January 2005
Look for info about a job
7
January 2005
Look up phone number or address
7
February 2004
26
Search for a map or driving directions
7
February 2004
Buy a product
6
November 2004
Listen to music online at a website
6
May-June 2004
Download other files such as games, videos, or pictures
6
June 2003
Search for info about someone you know or might meet
5
September 2005
Chat in a chat room or in an online discussion
5
September 2005
Look for "how-to," "do-it-yourself" or repair information
5
February-March 2005
Go to a website that provides info or support for a specific medical condition or personal situation
5
November 2004
Share files from own computer w/ others
5
January 2005
27
Use internet to get photos developed/display photos
4
September 2005
Use online classified ads or sites like Craig’s list
4
September 2005
Get info online about a college, university or other school you or a family member might attend
4
January 2005
Download music files to your computer
4
December 2005
Listen to a live or recorded radio broadcast online, such as a newscast, sporting event, or radio show
4
May-June 2004
Create content for the internet
4
November 2004
Use online social or professional networking sites like Friendster or LinkedIn
3
September 2005
Buy or make a reservation for travel
3
September 2005
28
Rate a product, service or person using an online rating system
3
September 2005
Download video files to your computer
3
December 2005
Take material you find online—like songs, text or images— and remix it into your own artistic creation
3
January 2005
Look for info about a place to live
3
May-June 2004
Look for religious/spiritual info
3
November 2004
Sell something online
2
September 2005
Create a web log or “blog” ²
2
September 2005
February-March 2005
Participate in an online auction
2
Go to a dating website or other sites where you can meet other people online
2
29
May-June 2004
Take a class online just for personal enjoyment or enrichment*
2
January 2005
Take a virtual tour of a location online
2
November 2004
Take a class online for credit toward a degree of some kind*
1
December 2005
Make a donation to a charity online
1
September 2005
Buy or sell stocks, bonds, or mutual funds
1
November 2004
Pay to access or download digital content online, such as music, video, or newspaper articles
1
May-June 2004
Visit an adult website
1
May-June 2004
Download or share adult content online
1
May-June 2004
Research your family’s history or genealogy
1
March-May 2003
30
Source: Pew Internet & American Life Project Tracking surveys (March 2000 – April 2006). Please note that the wording for some items has been abbreviated. For full question wording, please refer to the questionnaire.
¹ This is the most recent “daily” number for blog reading (from September 2005). An updated figure for the percentage of adults who have ever read a blog is available in the “Online Activities Table – Total” table in the Latest Trends section of our website: http://www.pewinternet.org/trends.asp
² This is the most recent “daily” number for blog creation (from September 2005). An updated figure for the percentage of adults who have ever created a blog is available in the “Online Activities Table – Total” table in the Latest Trends section of our website: http://www.pewinternet.org/trends.asp
*Prior to January 2005, item wording was slightly different for the items marked with an asterisk. Please see questionnaires for question wording changes.
**Percentage of internet users who do these activities on a typical day is less than 1%
Last updated: July 19, 2006 – Daily Internet Activities were not asked in the January 2006 or May-June 2005 Tracking Survey.
NOTE: If you followed an outside link to get to this page, please refer to the Latest Trends section of our website to ensure that you are viewing the most recent version of this table: http://www.pewinternet.org/trends.asp
31
Proportion Performing Media Consumption Activities Online in the U.S. Outcome
%
Outcome
Get news
70 Political news / information
40
Check the weather
64 Sports scores
38
Listen to music from radio station, music store,recording artist
%
37
Source: Data from www.pewinternet.org
Proportion Performing Information Consumption Activities Online in the U.S. Outcome
%
Outcome
%
Hobby information
80 Find phone number /address
53
Map or driving directions
79 Research for school/training
53
Travel information
66 Financial
44
Books, movies, leisure activities
63 A job
37
Health/medical
61 A place to live
29
Government site
57 Religious/spiritual
28
Research for job
54 Family history/genealogy
20
Source: Data from www.pewinternet.org
Proportion Performing Transaction Activities Online in the U.S. Outcome
%
Research product before buying
75 Groceries
8
Buy a product
56 Charity donation
7
32
Outcome
%
Buy/make travel reservation
42 Gamble
5
Bank online
23 Take class for college credit
5
Participate in online auction
20 Take any online class
5
Buy/sell stocks, bonds, mutual funds
12
Source: Data from www.pewinternet.org
Factors Attracting, and Retaining Customers in On-Line Stores Attractio Factors n
Retention
1
Price
10
2
Product Representation
3
3
Product Selection
9
4
Shipping & Handling
4
5
On-time Delivery
2
6
Ease of Ordering
6
7
Customer Service
1
8
Product Information
7
9
Privacy Policy
5
10
Website Navigation
8
Source: Reibstein (2002)
Consumer Attitudes, Internet Experiences, Demographics, and Personality Traits as domains Influencing Consumer’s On-Line Purchasing Vlivy na on-line nákupy spotřebitele
Source: Kwak, Fox, and Zinkhan (2002)
33
Model Predicting On-line Purchase Intentions (All relations are +)
Source: Shim et al. (2001)
Consumer’s Perceptions on Privacy, and Security Risks for On-Line Shopping (All relations are -)
Source: Miyazaki and Fernandez (2001)
Theoretical Framework for Consumer Attitudes, and Behaviour on the Web (Repeat Purchase)
34
1.2 Internet Pricing of e-Product Google Story • In 1998, co-founders Brin and Page delivered an innovative new search strategy that ranked results on popularity as well as keywords. • Generates revenue from two B2B markets: • Licensing of its search services. • Sales of keyword banners to advertisers. • Innovative products and strong customer focus are driving its success and profitability. • Go to Google.com and explore Froogle, GMail and the Tool Bar. Do you agree that they are highly innovative products?
How to capitalize Internet properties? • New products unique to the Internet (search engines). • Products use the Internet as a new distribution channel +add unique technology-enabled services (books). • The success of Classmates.com demonstrates how a new and purely online product can use the Internet’s properties to build a successful brand.
Marketing Mix and CRM Strategies and Tactics for Relational and Transactional Outcomes
35
Creating Customer Value on-line • Customer value = benefits - costs • Product decisions must be made that deliver benefits to customers: • Attributes • Branding • Support Services • Labeling
Attributes • Attributes include quality and features. • The Internet increases customer benefits in many ways. • Media, music, software and other digital products can be presented on the Web. • Mass customization is possible. • User personalization of the shopping experience can be achieved.
Branding • A brand includes a name, symbol or other information. • A brand represents a promise or value proposition to its customers. • Brand equity is the intangible value of a brand, measured in dollars. • eBay, Yahoo! and Amazon rank among the top 100 brands in the U.S.
36
• A great brand taps into popular culture and touches consumers.
5 levels of brand relationship intensity
• Firms can use existing brand names or create new brands on the Internet. • Some firms may use different names offline and online to avoid risk if the new product or channel should fail. • Sports Illustrated created thriveonline.com. • Wired Magazine changed its online version name to Hotwired. • Good brand names should: • Suggest something about the product. • Differentiate the product from competitors. • Be capable of legal protection. • Be short, memorable, easy to spell and translace well into other languages. • Cobranding occurs when two companies put their brand names on a product: • Yahoo! Visa shopping pages • EarthLink-Sprint • A URL (Uniform Resource Locator) is a Web site address. • Also called an IP address or domain name. • Domain names contain several levels. • The second-level is often the name of the company. • The top-level may be .com or a country name, such as .mx for Mexico. • ICANN is a nonprofit corporation that makes decisions about protocol and domain name assignment, registration, etc.
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Number of Hosts (millions)
Top Level Domain Name
Domain Designation
3.5
Netherlands
nl
3.5
Germany
de
3.6
Canada
ca
4.3
United Kingdom
uk
5.5
Italy
it
7.8
Educational
edu
13.1
Japan
jp
94.7
Commercial
com
103.0
Networks
net
Registering Domain • More than 97% of words in the dictionary have already been registered as domain names. • Picking the right domain name can make a huge difference. • Directing people correctly to a site. • Building consistency in marketing communications. • Customer support is a critical component in the value proposition. • Customer service reps help customers with installation, maintenance, product guarantees, etc. to increase customer satisfaction. • CompUSA combines online and offline channels to increase customer support. • Labeling has digital equivalents in the online world. • Online “labels” provide information about installing and using software. • Online “labels” also provide extensive legal information about the software product. • Online firms may add the Better Business logo or TRUSTe privacy shield to their sites. • Companies can choose among six categories of new-product strategies. 1. Discontinuous innovations: new-to-the-world products. 2. New-product lines: new products in a different category for an existing brand name. 3. New variation of a current product line. 4. Improvements or revisions that replace an old product. 5. Current products targeted to different markets or promoted for new uses. 6. Me-too lower-cost products. • AOL’s subscription growth has slowed. • 33 million subscribers in 2001 has declined to 20 million in 2004. • International expansion has not spurred growth. • AOL wants to build more wallet share by adding interactive entertainment, 38
communication services and information products. • AOL hopes to increase customer revenue from $19.95/month today to $159/month for a menu of services in the future. • They plan to price broadband services at $30/month to build market share. • AOL believes customers will pay for other services, such as • $20 to add other household computers. • $20 to download music. • $20 to access the Net from cell phones, etc. • Do you think that AOL’s pricing strategy makes sense in today’s competitive online environment? Why or why not? • In the past, the Internet was used for: • Marketing communication benefits, • Distribution channel benefits. • BUT it has a huge potential to change pricing strategy. • The Internet properties allow for price transparency = the idea that both buyers and sellers can view all competitive prices for items sold online. _This feature would tend to commoditize products sold online, making the Internet an efficient market. • Buyer’s costs may include time, energy and psychic costs. • But they often enjoy many online cost savings: • The Net is convenient. • The Net is fast. • Self-service saves time. • One-stop shopping saves time. • Integration saves time. • Automation saves energy. • Pricing objectives may be: • profit oriented. • market oriented. • competition oriented. • The Internet is only one sales channel and must be used in concert with other marketing mix elements. • Information technology can place both upward and downward pressure on prices. 39
• Online customer service is an expensive competitive necessity. • Distribution and shipping costs. • Affiliate programs add commission costs. • Site development and maintenance. 29 30 • Firms can save money by using Internet technology for internal processes. • Self-service order processing. • Just-in-time inventory. • Overhead. • Customer service. • Printing and mailing. • Digital product distribution. • External market factors place downward pressure on prices and contribute to efficiency. • Shopping agents such as PriceScan. • High price elasticity. • Reverse auctions. • Tax-free zones reduce out of pocket expenditures. • Venture capital availability. • Competition. • Frequent price changes. • Smaller price changes. * Represents an aggregation of commonly owned/branded domain names. 119.5 Monthly Users of the Internet 18.2 Users of One or More Comparison Shopping Sites 0.2 All other search sites combined 2.2 Pricegrabber.com* 2.7 Mysimon.com 5.7 Bizrate.com comparison shopping 7.4 Dealtime.com
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Millions of Visitors Shopping Agent Site Retail Shopping Comparison in July 2002 Source: Data from com Score Media Metrics 33 34 35 36 7 37 • The Internet does not act like an efficient market regarding narrow price dispersion. • In two studies, greater price spread was found for online purchases than for offline purchases. • Price dispersion may occur, because the online channel is still not completely mature. • Price dispersion may also relate to other issues: • Brand strength. • Delivery options. • Time-sensitive shoppers. • How marketers apply pricing strategy is as important as how much they charge. • Marketers can employ all traditional pricing strategies to the online environment. • Fixed pricing (menu pricing) is when everyone pays the same price. • Two common fixed pricing strategies are: • Price leadership. • Promotional pricing. • Dynamic pricing is the strategy of offering different prices to different customers. • Firms use dynamic pricing strategy to optimize inventory management and to segment customers. • Airlines have long used dynamic pricing to price air travel. • There are 2 types of dynamic pricing: • Segmented pricing. • Negotiation. • Pricing levels are set based on order size, timing, demand, supply or other factors. • Pricing according to customer behavior segments is becoming more common as firms collect more behavioral information. • Segmented pricing can be effective when: • The market is segmentable.
41
• Pricing reflects value perceptions of the segment. • Segments exhibit different demand behavior. • Geographic segment pricing • Pricing differs by geographic area. • May vary by country. • May reflect higher costs of transportation, tariffs, margins, etc. • Value segment pricing • Recognition that not all customers provide equal value to the firm. • Pareto principle: 80% of a firm’s business comes from the top 20% of customers. • Through negotiation, the price is set more than once in a back-and-forth discussion. • Online auctions utilize negotiated pricing. • Consumers enjoy the sport and community. • B2B auctions are an effective way to unload surplus inventory. • Access to unpublished fares / cheap • No advance purchase requirements • No Saturday night stay necessary to get a cheap seat • Easy to do • I was in control • Named my own price / got what I wanted • Beat the airline pricing scheme • No cannibalization / incremental demand • Sell off low marginal cost inventory, which would “perish” otherwise • Block low-end “no-name” carriers • Preserve existing price structure • No good routing / minimize time en route • No arrival time control • No frequent flyer miles • No preferred carrier
42
• Priceline brings a new segment to the table: • The segment willing to tradeoff service to get low price
1.3 e-Commerce The Dell Story as introduction to e-commerce • Dell is the number one notebook and desktop PC maker in the world. • Dell utilizes a direct-distribution model to sell about $40 million per day online. • Wholesalers and retailers are eliminated. • Through its direct channel, Dell directly monitors its customers’ needs. • Dell handles 10,000 customer communications per day. • Dell operates in both the B2B and B2C environments. • Maintains 60,000 custom Web storefronts for major corporate buyers. • Allows online customers to build their own systems and uses the information to guide new product development. • Dell has a tightly coordinated supply chain that sells in 104 country markets. • Have you (or has someone you know) benefited from Dell’s mass customization strategy?
Distribution Channel and Types of Intermediaries • A distribution channel is a group of interdependent firms that transfer product and information from the supplier to the consumer. • Producers • Intermediaries • Buyers • Each channel member performs some of the marketing functions. • Wholesalers buy products from the manufacturer and resell them to retailers. • Brokers facilitate transactions between buyers and sellers. • Agents may represent either the buyer or seller. • Manufacturers’ agents represent the seller. • Purchasing agents represent the buyer.
Channel Length • Channel length refers to the number of intermediaries between the supplier and the consumer. • Direct-distribution channels have no intermediaries. 43
• Indirect channels have one or more intermediaries. • Eliminating intermediaries (disintermediation) can potentially reduce costs.
Functions of Distribution Channel • Channel functions can be characterized as follows: • Transactional • Logistical • Facilitating
Transactional Funcitons • Transactional Functions include: • Making contact with buyers. • Marketing communication strategies. • Matching products to buyer needs. • Negotiating prices. • Processing transactions.
Logistical Functions • Logistical functions include: • Physical distribution activities, such as Transportation, Inventory storage • Aggregation of products • Logistical functions are often outsourced to thirdparty specialists. • Third-party logistics providers can manage the supply chain and provide value-added services (e.g., UPS, FedEx, United States Postal Service (USPS) • In the C2C market, eBay has formed a partnership with Mailboxes.
Facilitate Functions – Research, and Financing • Market research is a major function of the distribution channel. • There are costs and benefits of Internet-based market research. • Financing: Intermediaries want to make it easy for customers to pay and to close the sale. • Credit card companies have formed Secure Electronic Transactions (SET).
Supply Chain 44
Distribution Channel
Classifying Online Channel Members • Online intermediaries can be classified according to their business model. • Content sponsorship
45
• Direct selling • Infomediary • Intermediaries in the distribution channel • Brokerage models • Agent models • Online retailing models
Content Sponsorship Model • Firms create web sites, attract traffic and sell advertising. • All the major portals utilize this model: • AOL • Yahoo! • MSN • Content sponsorship is often used in combination with other models. • For example, newspapers charge fees for archived articles.
Direct Selling Model • The manufacturer sells directly to the consumer or business customer. • Has been successful in B2B and B2C markets. • Digital products. • Perishable products such as flowers and fresh food.
Infomediaries • The infomediary aggregates and distributes information. • Market research firms are examples of infomediaries. • Some infomediaries compensate consumers for sharing demographic and psychographic information and receiving ads targeted to their interests.
Brokerage Models – Online Exchange • The Broker creates a market in which buyers and sellers negotiate and complete transactions. • E*Trade and Ameritrade allow customers to place trades online.. • The B2B market has spawned brokerages. • Converge is the leading exchange for global electronics. • PaperExchange is the leading online exchange for the pulp and paper industry. • Online auctions are available in the B2B, B2C and C2C markets. 46
Agent Models • May represent sellers or buyers. • Agents that represent sellers: • Selling agents • Manufacturers’ agents • Metamediaries • Virtual malls • Agents that represent buyers: • Shopping agents • Reverse auctions • Buyer Cooperatives
On-line Retailing Models – Digital, and Tangible products • Online retailing is one of the most visible ebusiness models. • Online merchants set up storefronts online. • Digital goods may be delivered over the Internet. • Physical goods may be shipped via logistic providers.
Distribution Channel Metrics • U.S. consumers spent $114 billion online, 5.4% of all retail sales, during 2003. • This does not include the estimated 24% of brick-and-mortar sales driven by consumer research on the Internet before visiting stores. • Besides revenue, B2C metrics may include: • ROI. • Customer satisfaction levels. • Customer acquisition costs. • B2B e-commerce was estimated at $624 billion in 2004. B2B metrics may include: • Time from order to delivery. • Order fill levels.
1.4 Internet Marketing Communication BMW Films • 85% of BMW buyers use the Internet for research before purchasing a car. • BMW marketers wanted to drive potential customers to the web site and give them 47
reasons to linger there. • BMW hired famous actors and directors to create short action films on BMWfilms.com. • They used an IMC campaign that included print ads to drive traffic to the site and placed BMW cars in the films. • Since 2001 the site has drawn 20 million viewers at a cost of $1.20 per person. • BMW expected 40% of viewers to register and become sales leads. • The films reportedly lead to a 74% sales increase at BMW. • Can you think of other products besides BMW’s that would benefit from a similar, creative approach to integrated marketing communications?
Marketing Communication Tools • MarCom consists of both planned and unplanned messages between firms and customers and among customers. • E-marketers can enhance MarCom by using innovative technologies. • Internet MarCom may include advertising, sales promotion, marketing public relations, and direct marketing.
Marketing Communication Media • The Internet is just one of many media used to carry MarCom messages. • Based on their ability to reach increasingly narrower audiences, electronic media can be viewed as: • Broadcast (TV and radio) • Narrowcast (Cable TV) • Pointcast (Internet and cell phone)
Strength and Weaknesses of Media Internet
Direct Mail
excellent Flexibility
excellent
excellent excellent Effectiveness
Newspaper
Magazine
good
poor
fair
fair
48
Radio good fair
TV poor fair
Criterion Message Track
excellent Targeting
excellent
good
excellent
good
good
medium
varies
medium
low
medium
high
Reach
medium
high
medium
high
lowest
low
CPM
local
global
local
global
global varies Geographic Coverage multi-media Richness
text and graphic text and graphic text and graphic audio multimedia Media
interactive active Involvement
active
active
passive
passive
IMC Goals and Strategies • The AIDA and “think, feel, do” (hierarchy of effects) models help guide selection of online and offline MarCom tools. • Consumers first become aware of a product before they develop feelings and purchase it. • Application depends on whether the product purchasing decision is high- or lowinvolvement. • The models can help marketers select appropriate communication objectives and strategies, such as: • Build brand equity. • Elicit a direct response.
Internet Advertising • Advertising is nonpersonal, usually persuasive, communication about products or ideas by an identified sponsor. • All paid space on a Web site or in an email is considered advertising. • Online advertising reached $7.3 billion, 3% of advertising dollars spent, in 2003.
Ad Spending by Medium in 2003 Newspapers 21% Network TV 20% Internet 3% Cable TV 9% 49
Magazines 6% Outdoor 2% Radio 9% Yellow Pages 7% Direct Postal Mail 23%
Internet Advertising Formats • There are three major Internet advertising vehicles: • E-mail • Wireless content sponsorship • Web sites • Most advertising expenditures in 2003 were for: • Keyword search • Classified ads • Sponsorships Wireless Advertising: Content Sponsored Advertising on Visor PDA Source: AvantGo, Inc: AvantGo Mobile Internet (www.avantgo.com)
Search Marketing • Search marketing is unique to the online environment. • There are two main tactics: • Keyword (contextual) advertising refers to word buys at search engine sites. • Search Engine Optimization involves altering a web site so that it does well in crawlerbased listings of search engines. • Many search engines charge slotting fees for the top positions of search results.
Methods Used to Improve Search Engines Rankings Percent
Method
13
None of the above
50
13
Paid links/pay per click
18
Hiding keywords in background
21
Multiple home pages (doorways)
28
Purchasing multiple domain names
32
Reciprocal linking
44
Changing page titles
61
Changing metatags
Interactive Display Ads • Display ad formats include the following types: • Rectangles • Pop-ups • Banners • Skyscrapers • The industry is attempting to standardize on ad sizes. • Animated and highly interactive display ads may become more important in the future.
Banners 468 x 60 Pixels (Full Banner) 392 x 72 Pixels (Full Banner with Vertical Navigation Bar) 234 x 60 Pixels (Half Banner) 120 x 240 Pixels (Vertical Banner)
Buttons 120 x 90 Pixels (Button 1) 120 x 60 Pixels (Button 2) 125 x 125 Pixels (Square Button) 88 x 31 Pixels (Micro Button)
Sponsorship • Sponsorships integrate editorial content and advertising. • Many firms want to build partnerships that provide useful content. • Sponsor disclosure is an important issue for emarketers.
Interstitials, Superstitials, and Screen Interrupts 51
• Interstitials are Java-based ads that appear while content is loading. • They represent only 2% of all Web advertising. • Superstitials are video like ads that appear when a user moves her mouse across a page. • They utilize Flash and Java to make them entertaining and fast. • Shoshkeles (screen interrupts) are 5-8 second Flash animations that run through a Web page.
Marketing Public Relations (MPR) • Public relations consists of activities that influence public opinion and create goodwill for the organization. • Marketing public relations includes brandrelated activities, such as online events, and nonpaid, third-party media coverage. • A Web site can serve as an electronic brochure. • Blogs are online diaries that marketers can use to draw consumers to their sites.
Community Building • Sites can build community through chat rooms, discussion groups, and online events. • Users can post e-mail messages on bulletin boards or newsgroup. • A LISTSERV is an e-mail discussion group with regular subscribers. • LISTSERVs push content to subscriber emailboxes. • Bulletin boards require users to visit a page and pull content.
Sales Promotion Offers • Sales promotions are short-term incentives that facilitate the movement of products to the end user. • Coupons • Rebates • Samples • Contests, sweepstakes, and games • Premiums • Internet promotions will comprise 70% of the worldwide promotional market in 2004, up from 15% in 1999.
Direct Marketing • Direct marketing includes techniques such as: 52
• Telemarketing • Outgoing e-mail • Postal mail, including catalog marketing • Targeted online ads • Short message services (SMS) • Multimedia message services (MMS) • Instant messaging (IM)
Email • 22% of a typical Internet user’s in-box is marketing-related e-mail. • E-mail has advantages over postal direct mail. • Average cost less than $0.01. • Immediacy and convenience. • E-mails can be automatically individualized. • E-mail also has disadvantages. • Consumer distaste for unsolicited e-mail or spam. • E-mail lists are hard to obtain and maintain.
Metrics for Electronic and Postal Mail Postal Mail
E-mail
Criterion
3 weeks
48 hours
Response time
3 months
3 weeks
Execution time
3%
5%
Customer conversion rate
N/A
10%
Click through rate
$17,000
$1,000
Creative costs to develop
$500
$30
Delivery cost per thousand
Other Online Marketing Techniques • Permission Marketing • When consumers opt-in, they are giving permission to receive commercial e-mail about topics of interest to them. • Viral Marketing is the online equivalent of word of mouth marketing. • Hotmail is a viral marketing success story. • Movies such as Blair Witch Project were promoted using viral marketing techniques.
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Messaging • Short message services (text messaging) are text messages sent over the Internet, usually with a cell phone or PDA. • Instant messages are sent among users who are online at the same time. • Marketers can build relationships by sending permission-based information where consumers want to receive it. • Flight delays • Music and movie schedules
Effective Internet Purchases • Advertisers trying to reach the largest number of users will buy space at portals such as Yahoo! and AOL. • Ad servers can track user click-streams via cookies and serve ads based on user behavior. • Cost per thousand (CPM) calculations determine the most efficient buy. • CPM = ad cost/audience size x 1000. • Internet audience size is counted using impressions: the number of times an ad was served to unique site visitors. • Only 46% of Web site advertising is purchased using the CPM model; 26% utilizes a pay for performance model.
Search Engine Submission (Manual) • Google • www.google.com/addurl.html • Yahoo • Link: Suggest a Site • Alta Vista • Link: Submit a Site (Automatic) • I Need Hits • www.ineedhits.com • Buy space to announce in e-mail newsletters • www.directnewsletters.com • Rent e-mail lists 54
• Send visitors newsletter via e-mail • www.e-newsletters.internet.com • Add to Favourites • Capture e-mail addresses (www.whowhere.lycos.com) • Ask for e-mail addresses when visitor registers online • E-zines • www.noozles.com • “Affiliate programs” • www.affiliatematch.com
Audience Measurement • Hits • Page Views • Visitors • Unique Visitors • Length of Stay • Number of Impressions • Click Through Rates
IMC Metrics • Banner ads are ineffective. Only 0.15% of all users click on them. • Rich media ads receive an average 2.5% clickthrough. • Online ads that were bigger, placed as interstitials or contained rich media delivered greater impact. • There is increasing evidence that online and offline advertising work well together.
IMC Metrics Averages Metric
Definition/formula
CPM
Cost Per Thousand
Online Averages $7 to $15 for banners1
CPM = [Total Cost / Impressions]*1000
$75 and $200 for e-mail ads2 $20 and $40 for e-mail newsletter2
Click-through Number of clicks as percent of total banners3,5 rate(CTR)
impressions
0.3% - 0.8% for 2.4% rich media ads5
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CTR = Clicks / Impressions
3.2% - 10% opt-in e-mail3,9
Cost Per Click Cost for each visitor from ad click (CPC) a
Varies widely
CPC = Total Ad Cost / Clics
Google.com ranges from few cents to a few dollars
Conversion
Percent of people who purchased from
1.8% for Web sites6
Rate
total number of visitors
5% for e-mail9
Conversion Rate = Orders / Visitors Customer
Total marketing costs to acquire a
Acquisition
customer
Varies by industry $82 for online retail pureplays;
Cost
$31 for multi-channel
(CAC) retailers7
brick and mortar
Sources: 1 – Hallerman (2002), 2 – www.emarketer.com, 3 – Saunders (2001), 4 – Gallogly (2002), 5 – DoubleClick and Servány … (2002), 6 – shop.org, 7 – computerworld.com, 8 – nielsennetratings.com, 9 – PricewaterhouseCoopers (2002)
1.5 Strategic e-Marketing, and e-Business Models The Music Industry • File sharing programs, such as KaZaA, enable consumers to illegally download music. • The Recording Industry Association of America has sued over 400 consumers for piracy. • 14% U.S. consumers still download illegal files • CD sales plunged to $13 million in 1999; $10.6 billion in 2003 • Apple Computer introduced iTunes at .99 each.
What Will Happen to the Music Industry? • The actual cost of producing a CD is $10.17. • Only $1.29 goes to the artist. • Online distribution makes sense. • What do you think will happen to the music industry? • What do you think will happen to the movie industry?
e-Business, e-Marketing, e-Commerce 56
• e-Marketing • The use of information technology • to create, communicate, and deliver value to customers. • for managing customer relationships to benefit the organization. • The result of information technology applied to traditional marketing • e-Business • is the continuous optimization of a firm’s business activities through digital technology. • e-Commerce • is the subset of e-business focused on transactions. • e-Marketing • is one part of an organization’s e-business activities.
Internet: Intranet, Extranet, Web and Email • A global network of interconnected networks. • E-mail and data files move over phone lines, cables and satellites. • Three types of networks form part of the Internet: • Intranet: network that runs internally in an organization. • Extranet: two joined networks that share information. • Web: how most people refer to the Internet.
Web is One Aspect of eMarketing E-mail Internet UPC Scanner PDA Cell Phone Web PC Television Refrigerator Database Automobile
e-Marketing: Past, Present, Future • The first generation of e-business was like a gold rush. 57
• From 2000-2002, over 500 Internet firms shut down in the U.S. • Almost 60% of dot-coms were profitable in the fourth quarter of 2003. • Today, the Internet is mainstream in industrialized nations. • 20 nations comprise 90% of all Internet users.
Technology Recovery is Sweet Phases: Technology Trigger, Peak of Inflated, Trough of Disillusionment, Slope of Enlightenment, Plateau of Profitability Expectation in 1990-1996 - 1999 (Equity Times, Dot-Com Peak), 2000, 2001, 2002, 2003 (Debt Times, U.S. Recession), 2004, 2005, 2006 (Positive Cash Flow, E-Business Becomes “Just Business”)
e-Marketing Today • Power shift from sellers to buyers • Marketing fragmentation: mass market to one customer • Death of distance • Time compression • Knowledge/database management is key • Marketing and technology: an interdisciplinary focus • Intellectual capital is important resource
The Future of e-Marketing • Consumer Control • Improved Internet Strategy Integration • Refined Metrics • Wireless Networking Increases • Appliance Convergence
e-Business Models • A business model is a method for long term survival and a value proposition for partners, customers and revenue • E-business models include the use of information technology to achieve long term goals. • Firm selects one or more models as strategies to accomplish enterprise goals.
Amazon.com • Utilizes several business models • Founded as online retailing business model. 58
• Established co-branding partnerships with Office Depot, Circuit City, Target, and Expedia • Co-branding is more profitable than retailing • Amazon is now a hybrid company • Created the first affiliate program. • Customers can auction items. • Which of the models do you think will drive Amazon’s strategy in the future?
Level of Commitment to e-Business
Activity Level Models • Online purchasing • Order processing • E-mail • Content publisher (brochureware) • Business intelligence • Online advertising • Online sales promotion • Pricing strategies
Business Process Models • Customer relationship management (CRM) • Knowledge management 59
• Supply chain management • Community building • Affiliate programs • Database marketing • Enterprise resource planning (ERP) • Mass customization
(Anthes, 2006)
Enterprise Level Models • E-commerce • Direct selling • Content sponsorship • Portal • Online broker • Exchange • Auction • Metamediary 60
• Purchasing agent • Virtual mall
Pure Play Model • A Pure Play is a business that began on the Internet. • Top level of the e-Business pyramid. • Examples: E*Trade, eBay, Yahoo! • Most dot-com crash failures were pure plays.
e-Performance Metrics • Performance metrics are specific measures designed to evaluate the effectiveness and efficiency of operations. • The Balanced Scorecard provides a framework for understanding e-marketing metrics. • Four perspectives: customer, internal, innovation and learning (growth), and financial
The Balanced Scorecard • Customer perspective • Time • Quality • Performance and service • Cost • Internal perspective • Cycle time • Manufacturing quality • Employee skills and productivity • Innovation and learning (growth) perspective • Number of new products • Penetration of new markets • Improvement of processes such as CRM • Financial perspective • Income and expense metrics • ROI • Sales • Market share growth
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Applying Balanced Scorecard to e-Business and e-Marketing • Metrics for the Customer Perspective • Customer perceptions of product value • Customer buying patterns • Metrics for the Internal Perspective • Customer service • Information technology • Supply chain • Metrics for the Innovation and Learning Perspective • CRM • Sales conversions • Metrics for the Financial Perspective • Profits • ROI
Report: e-Skills Training, and e-Business Implementation AAD as each other partner of Leonardo da Vinci project was responsible for both e-business implementation, and training. Czech partner Agentura Agropro-cooperative (AAD) have tested own expectations about needs of small and medium enterprises during period of implementation of ebusiness tools, and training. Experience of other project participants was also taken into account by following way
2 Overview of Derived Needs by Partners Other partners in the project selected following approach to find customer for their products:
PARTNER S' NAME
PRO-CUSTOMER APPROACH
ACTA EFITA NEWSLETTER CREATED DEPENDENCE, AND REDINESS INFORMATIQUE OF CUSTOMERS TO PAY FOR TRAININGS
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PARTNER S' NAME
PRO-CUSTOMER APPROACH
MISAL
ISSUED BOOKLET EXPECTING THAT CUSTOMERS WILL ORDER CONSULTATIONS, AND TRAINING FROM THEM.
INHOLLADND
MANAGERS HAVE GOT CONFIDENCE THROUGH RESEARCH DATA BEGINNING TO BELIEVE, AND USE THE INHOLLAND'S CONCEPT OF MARKET SEGMENTATION
SINTRA
SUPPLIER'S WEB PAGE, AND INTEREST WERE HIDDEN BEHIND PERSONALISED WEB PAGES, WHICH SHOWED PURELY POINTS OF CUSTOMER'S INTEREST
NHTV
MARKET SEGMENT OF TOURISTS WAS SELECTED. IMPLEMENTED 2TRAVEL2.NET PORTAL WITH TRAINING OF ESALESMAN. SALARY FOR E-SALESMAN IS GAINED FROM AFFILIATE PROGRAMS OF EXISTING BUSINESS NETWORKS LIKE HOTELS, CAR RENTALS, OR OTHER SECTORS.
AAD
MARKET SEGMENT OF E-LOVERS, AND PEOPLE WHO CANNOT ESCAPE FROM PREPARED TRAININGS WAS SELECTED. SIMPLE TRAINING IN BUILDING E-BUSINESS ARCHITECTURE FROM OPEN SOURCE SOFTWARE WAS DEVELOPED. E-BUSINESS WAS IMPLEMENTED INTO SAMPLE BUSINESSES WITH THE INTENTION TO ASK E-COMMUNITY TO DIFFERENTIATE THIS SECTOR FURTHER TO OFFER THE CHOICE TO CUSTOMERS. Table 1: Selected case studies of e-business project
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Summary of approaches of different partners are over simplified by purpose. The intention was to show the main differences. Target groups differ in following way: course participants (Acta), readers (Misal), managers INHOLLAND), farmers (Syntra), tourists (NHTV), poeople under pressure (AAD) Customer involvement differ, and is managed by pretending to be: a fresh information supplier (Acta), expert (Misal), the strategic solution (INHOLLAND), customer itself (Syntra), well organized, and rich information source for specific situation (NHTV), carrier over own laziness (AAD). and approach of e-business supplier. Now, it is clear that AAD is different trying explain in the following text how to harvest potential of its differentiation. Evaluation criteria of market segment targeting, customer involvement, and approach of e-business supplier show that evaluation, and targeting of the new e-business project is difficult.
2.1 Objective and Methodology The objective of AAD was to use case studies of other partners, and develop e-business training, and implementation. Gained experiences from unstructured interviews, and written reports of course participants, and developers were evaluated by method of comparison with case studies, and literature resources.
2.2 Results: Verification of Skills for Implementation of e-Business e-Skills (Scheme 1), which are useful for e-business application were identified. It is responsibility of supplier of e-technology to satisfy “psychological aspects” of user, and ensure that e-business implementing staff can design a tailor made solution using a “scientific discipline”. All nine developed web pages are related through these two operators. All case studies, and trainings were developed under support of Leonardo da Vinci EU program.
Shopping and information needs
Study will: e-Tests letting know to participants the terminology
Psychological aspects
Entrepreneurial will: Matching leisure time with e-skills e-Data handling / mining skills
ecommunication design: one (newcomer) to seven (repeated sales) clicks
Scientific discipline
Training
e-Shop
Self help. Saving costs.
Cash
Scheme 1: Relations, and proliferation of e-skills by training participant
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Psychological aspects are handled by e-salesman under affiliate programs with the purpose to get the first sale. If the buyer learns the scientific discipline s/he is ready to buy goods in e-shops. A will to study, an entrepreneurial will, and data handling skills (see left part of the scheme 1) are necessary skills of staff. The will to read, and click (see right part of the scheme 1) until the transaction is complete must be done by buyer. Traditional businesses offer two opportunities either to buy (see output on the right bottom side) or to develop (see output on the left bottom side). It is possible to do both buy, and develop with support of e-Business case studies of AAD (scheme 1). Web page references (Scheme 2) show how above mentioned principles were implemented as ebusiness applications for starting, small, and medium companies. The scheme 2 includes details into the structure of the scheme 1. Some of web links are in English, and other in Czech language as they were developed for Czech clients. Input web link http://www.vvaltr.com was designed also. Five language mutations of the ordering system were implemented. Other details were attached to this condensed but simple core of ebusiness of the small or medium company. Standardized ordering system (SOS) was developed by professional software company. The reason why this web page inviting for huntings on input to the e-business scheme is that it demonstrate what should be ordered from e-salesman. Efficient web page for affiliate programs should be written in html, because search machines find nothing in pages designed in php.
http://www.vvaltr.com
http://linhart.eb-eu.cz/testy/test_formmma1.php http://linhart.eb-eu.cz/testy/test_formmma2.php http://linhart.eb-eu.cz/testy/test_form_ebeu.php http://linhart.eb-eu.cz/testy/Test_formpp2.php http://linhart.eb-eu.cz/testy/test_formpp3.php http://linhart.eb-eu.cz/testy/test_formpp4.php http://linhart.eb-eu.cz/testy/test_formpp1.php
Psychological aspects
http://linhart.eb-eu.cz/bcd http://aad.eb-eu.cz/Members/Heryxe http://linhart.eb-eu.cz/home/ http://linhart.eb-eu.cz/ls0506/
Scientific discipline
e-business impact on sales: one click getting new buyer to seven clicks getting repeated sales
http://www.eb-eu.cz/seznam_projektu.php http://www.italsportsail.cz http://linhart.eb-eu.cz/jitka/
CMS installation CD, affiliate programs training
http://linhart.eb-eu.cz/aurinko/index-a.htm http://www.kartex.cz/ http://aad.eb-eu.cz/ http://linhart.eb-eu.cz/gdd/ http://linhart.eb-eu.cz/etika/ http://linhart.eb-eu.cz/poradci/
Scheme 2: Web links of implemented results
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Cash
The content of e-community portals (scheme 2) show that it is not needed to have a company to run e-business. Both the purchase/sale, and self help can be done by individual. This is one of many important conclusions. But a question remains if all the implemented web pages generate desired independence of participants of e-business courses, and e-communities. The evidence is that participants of e-community portals created its content, and learned from it. It must be admitted honestly that the content is not consistent yet. So, how to improve the consistency of e-community portals? By invitation of relevant people there who start to integrate their offers. Pages of hostel or e-shop were created by affiliated student to Agentura Agropro Co-operative. Therefore, each referred case in the scheme 2 needs a more detailed explanation for both edeveloper, and his customer. All webs of this kind are based on content management system (CMS) Mambo/ Jomla, and its components. But the above mentioned training of both supplying staff, and ordering customer is needed. The explanation must clarify front end buyer’s intentions, and back end suppliers possibilities, and its relations. Data can be required from buyer by database, completing transaction by one click ordering page i.e. http://www.vvaltr.com, or multiple clicks like in e-shops i.e. http://www.italsportsail.cz. The pro-customer e-communication design is between these two. Pro-customer e-communication design of e/shops is not needed if the core of communication deals with information systems for well known processes in companies. Information systems were not developed as they are available as components of open source software already. E-business course participants solve traditional misunderstandings between programmers and managers internalizing processes by e-tools. Therefore, both managers and companies are not needed.
2.3 Results of training Samples of implemented e-businesses are Kartex publishers, BCD hostel (Attachment BCD), ordering of hunting (Attachment Hunting), and yacht e-shop were implemented. Samples of training developing e-business tools are four portals for students, and two free training courses agenda. Attachment EB-EU shows the initial idea for invitation to courses, which was finally simplified into one page invitation (Attachment http://linhart.eb-eu.cz). Intranet (Attachment http://aad.ebeu.cz/Members/Heryxe), and project presentation portals were used for two hundred Spanish students, and over 1000 Czech students (Attachment HOME). Each training activity was evaluated, and mistakes corrected in the next step. Intentions leading to the design of above mentioned pages are in attachments with the same names as above mentioned.
2.4 Discussion: Evaluation Categories showing possible intentions of project developing participants are used for evaluation. Category shows developmental intention as combination of two conditions. Each category can bring full ideological satisfaction. Categories are used by project evaluators. Subcategories show simplify meaning of category into selected specific product. This simplification is needed for beginers. Of course that features of one product can place it into different categories. Finally, evaluation criteria are used to evaluate the project. Criteria measure effect of stable values (input, output), and changing values (processes) in following dimensions: Attractiveness of formulated offer is evaluating cross border opportunities between categories. For example investment incentives, fraud, cross broder profit transfers, promotion of contradicting values for consumer pretenders like safety, and adventure, social economy shifts. Value of plans is measured by economic criteria and effect on volume of movement Reliability of procedures are measured on inputs of project (resources, products, improvements, and leadership), processes managed by professionals (market, money, production, people, surroundings), and meaning of outputs for environment (nature, intensification, protection, society) 66
Records are evaluating all previous criteria from three points of view. These are objectives (tageting), added value by own skills (proffesionality), and readiness of self control criteria (sensitivity) Desired values, and processes were mentioned above. It will be difficult to measure them, and even worse to explain its general meaning. There are many different approaches for measuring meaning of impulses or needs. For example Maslow, and other motivation theories. Developmental approach (Lee, 19897) was selected because it is suitable for innovation development through projects evaluation.Also Nico van Hemert from Inholland elaborated this principal in direction of strategic management for top managers, and owners. Direction of recognizability of features by ebusiness trainees is followed here.
Scheme 3: Developmental market segmentation
Categories proliferation is differentiated between both recognizability, and identity, which can have zero or infinite values. The intention of this scheme is to show how AAD's selected market segment of projects, and membership (right down corner) complements with market segments of other partners of e-business LdV project. Category „PROPERTY“ shows efforts, which can be identified by keywords: „The objective is to implement“, or purchase, sale, and so on. Representatives of this category want to „pursue“ themselves. Therefore typical products (subcategories) are cosmetics, fashion, cars, and houses for prestige. SYNTRA satisfied this typical feature of farmers. Category: Travel to find principle can be identified by keywords: It works well there already. Therefore typical products (subcategories) are cars, tourism. NHTV satisfied this typical feature of tourists.
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Category: Power can be identified by keywords: „Organize the training“, „selection of participants“, and so on. Therefore typical products (subcategories) are cameras, computers, trainings. Booklets of Misal are usefull beginning for such training. 68 Category: Membership can be identified by keywords: „target segment“, „my added value“, „decision made after criteria ...“. ACTA have built conspiracy trust between readers of its Efita journal, NHTV convinced managers that others can follow their strategies only if they use developmental segmentation, and AAD convinced trainees that only their own skills are necessary to become part of e-suppliers' network. Therefore, all implemented products (subcategories or pages) of AAD belong to right down corner (Scheme 3) even if deal with social services (Aurinko), ordering difficulties (SOS, Kartex), cheap services (BCD), mutual communication (AAD.EB-EU.CZ intranet), rural market stall, garages maintaining co-operative, student projects prom oting portals, and so on. The only implemented portal – yacht goods selling e-shop belongs to the right top corner, and needs to be accompanied with membership principles increasing loyalty, and repeated sales. This is currently done throu fashion shows, which are organized on different competitions.
2.5 Conclusion Description of eleven implemented e-business tools is attached. All of them lead to the last portal of e-community of e-business developers. All these trial results confirm the way from other corners (Scheme 3) to the right down corner of co-ergulated identity, and unknown destination point because all e-business projects merge there. This portal was successfully tested during Summer School in August 2006, and further applications are under preparation. Final remark is about marketable value of teaching students e-business implementation skills. It can be compared with marketable value of personnel agencies. Authors of implemented e-businesses manage development of SMEs. By other words, courses, and collaborators of AAD begun to work on the level of top management of SMEs. It is true that some SMEs were not capable to run sustainable web pages. The reason of abandonment of the designed web communication system is that contact manager of SME was employed by high regional administration. It means that effects of implemented e-business upgrade value of participant also.
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3 Attachements Attachements are introduced in English here because some of products are in Czech language, and reader can see just pictures of screens, and its features. 1. http://www.eb-eu.cz. This protal was ordered in the beginning. It was intended to use for offers of e-business courses. Unfortunatelly, it was not much to offer in that time. Therefore, later the offer of products with samples of implemented e-businesses was attached to this portal. The content of displayed information on this portal is improved after experience of each year experiments. Repeated updates proves that concept of this portal covered from the beginning all general issues. 2. Standardized Ordering systém (SOS), and its implementations SOS was ordered from cooperating software company. Estimated price is EUR 100. It is user friendly application of MySQL open source database, which can publish order application forms in five languages. Applications are at http://www.vvaltr.com, and html e-shop http://linhart.eb-eu.cz/jitka, which processes order by four clicks of customer. It is very fast but, it was never implemented. The company finally hvae chosen for slower but more options offering phpshop 3. PHPSHOP is e-shop under Mambo/Jomla content management open source software systém – http://www.slamobchod.cz. This is fully used e-shop 4. PHPSHOP 5. BCD hostel web offers lodging to Summer visitors of Prague in the name of its employees who get provision from increased turnover – http://linhart.eb-eu.cz/bcd. 6. Kartex publishing company fully uses the developed web http://www.kartex.cz . This ebusiness implementation was done by two Spanish students of informatics, and promotion. One week training, and office equipment of AAD, and practical placement in Kartex company for seven week was organized for them, and their result was fully accepted by the company. 7. E-Business tools for sectors under transition. Two webs were implemented into services for handicapped Aurinko http://linhart.eb-eu.cz/aurinko, and co-operative with 155 garages in three floor building. Both sectors have no permanent staff. Just contrary. Managers who participated on development of thewe webs gained new skills, and got job in regional administration. 8. e-Communities of project developers. Several e-communities were tested. Two of them, which use different principles will be shown here. One of principles is transferring pages of e-community members using wrappers. The name of the page is LINH2. Here, project presentions were done in Plone intranet, and wrapped to the Mambo environment. The scond one is ready made component of Mambo. Name of the page is HOME. It was tested with 600 participants. Ten of them worked in the same moment, usually from home. If any problems emerged, then the home Internet connection caused them usually. These ecommunities are archived now because on decline of interest of their memebers after their fulfiled their mission.
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9. Intranet is used for many purposes. Members of e-community can design web pages in their private space, and public documents can be displayed in public place. This function is not used for large groups, because server had problem with 30 working participants in the same time. Full screen presentations can be published without any sign showing that they belong to the intranet. 10. Categorized promotion, and development of e-business projects. Technology is fast developing. Members are getting higlhy motivated, and busy with assignments of companies for which they run e/business applications. Therefore, the last experiment leaves all developmental detailes to previous tools, and creates environment for competition, and promotion of e-products 11. Four hours courses of presentation installation of Mambo / Jomla content management open source software were developed. Promotion of these courses tested many forms. Newspapers, web links promotion, banner promotion. The most appealing was invitation page on paper, and on web http://linhart.eb-eu.cz. Multiple choice tests, invitation, and principal rules for e-salesmens' income generation are accessible right from this page through hyperlinks. 12. Article: ICT Support Specifying Co-operation Between Members Worldwide. It was published in Segorbe – Valencia symposium of International Co-operative Alliance conference. This article was presented in the beginning of the Leonardo da Vinci program. It is attached to compare results with initial ideas, and to learn how perception of developers proliferated. Note: Some comments, and web pages are in English, others in Czech language. It depend on time, money, and wishes of users.
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3.1 Web of introductory e-business training, and implementation Projekt : Project : URL : Administrator:
e-business v EU e-business in EU www.eb-eu.cz Beneta
Popis : Stránky vytvořené pro program Leonardo da Vinci v ČR pro podporu školení a zavádění elektronického obchodu (e-business) v malých a středních firmách. Celoevropský portál tohoto programu v angličtině se nachází na http://www.ebusiness-sme.nl Content: Web pages are showing introduction information to Leonardo da Vinci program. Training, and implementation of e-business projects are two database lists displazed there. Also list of partners from other EU countries, FAQ, ans contact details are available only in Czech language. The English version was done bz NHTV partner comparising all other partners at http://www.ebusiness-sme.nl/ Pozn. : Podpora pouze češtiny Úvodní stránka :
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3.1.1 Úvodní stránka – popis: Úvodní stránka se skláda ze základního meny a těla (obsah menu nabídky - texty, forum, projekty...)
3.1.1.1 Základní menu nabídka : Obsahuje celkem 6 meny položek .
Úvod
Úvodní stánka s uvítáním a základními informacemi o projektech
Seznam akcí Projekty Partneři FAQ Kontakt Projekty
Seznam připravovaných akcí pod záštitou programu Leonardo da Vinci v ČR Seznam projektů které proběhli pod záštitou programu Leonardo da Vinci v ČR Seznam partneru programu Často kladené otázky Kontakt na zodpovědné osoby Modifikaci vybraného projektu si lze vybrat ze seznamu a objednat …
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Projects
Listed sample projects are simplifzing an order formulation by client.
Po kliknutí na Přihlásit se nebo na „detaily“, již stačí pouze vyplnit objednávkový formulář a objednávka je zaznamenána v databázi After click on Přihlásit se or „detaily“ the order application form appears. Fill it, and apply clicking on Přihlásit se. And order goes to the database..
Offer is created in user friendly programmed MYSQL database. There are two lists of offers. One of them is for products, the second one is for projects.
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Orders appear also in this database.
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3.2 Standardized Ordering System Order can be included as hyperling into any web page. Example shows order hyperlinks in five languages on the bottom of the following page:
The order form appearing by clicking on Deer hunting is following: Click on € sign on the front page or click on the order application form shows the price list.
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It is essential for hunter to decide if he has enough money to pay for deer, which came, and can be shot. Therefore, the price list must be well memorized by the hunter. Explanation about insurance, hunting licence, transport, and hotel are in English because business terminology in English is respected Worldwide. All order application forms are designed by administrator in user friendly Mysql open source database.
Any language can be assigned
Database generates the text of hyperling, which is pasted on the proper place of the web page.
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This is what administrator should do. This operation is too complicated for people from the goods supplying company. Therefore, they have different access to delivered orders, and make the shipment.
The company interface can be in any language. Details of the order can be seen, its state can be changed, and notes assigned.
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3.3 E-shop pro Ital Sport Sail s.r.o. In html language This standardised ordering system is fully sufficient for simple, but fast e-shop. First click:
Second click:
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Third click:
Company interface for shipments, and administrator acces to the order application for design are the same as was described above.
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Complete ordering database has its frontpage from where all offers can be ordered
Page behind shows offers of hunting, and order application form shows the offer of help to handicapped people. It means that very different or uniformed assortment can be displayed. Designer of SOS should think it over.
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3.4 E-shop pro Ital Sport Sail s.r.o. In php language
URL : Administrátor:
http://slamobchod.cz Jan Linhart
Popis : E-shop podporující kamenný obchod Ital Sport Sailu ve Spálené ulici. Úvodní stránka :
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3.4.1 Úvodní stránka – popis :
1. Zboží 2. Řadič 3. Zobrazí 4. Stránky 5. Poznámka 6. Podkategorie 7. Horní menu 8. Cesta 9. Název 10.Domény 11.Logo 12.Košík 13.Menu obchodu 14.Hledej 15.Login 16.Nabídka 17.Banner
Nabídka zboží v kategorii Seřadí dle názvu a ceny Zobrazí zvloený počet zboží na stránku Zobrazuje počet stránek se stejným zbožím Vysvětlení, co je v kategorii Rozdělení zboží v kategorii na podkategorie Vše kolem obchodu, firmy dodávající a výrobce Zobrazí, kde se na stránkách nacházíte Název firmy dodávající Domény, které odkazují na obchod Logo výrobce Zobrazí stav nákupu Rozdělení obchodu Najde zboží Přihlásí jak administrátora, tak zákazníka Rotující nabídka náhodného zboží Výměnný banner
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3.4.1.1 Horní menu nabídka : Obsahuje celkem 6 položek .
Home
Úvodní stánka
Jak nakupovat
Návod provázející zákazníka obchodem
Slam.com
Odkaz na domovské stránky výrobce
Velkoobchod
Pozvánka na spolupráci ve velkém
Galerie
Gallerie obrázků z přehlídek
Konakty
Adresa, e-mail, telefon...
3.4.1.2 Jak se nakupuje : Vybereme zboží z nabídky. Pro zvětšení náhledu klikneme na obrázek. Pro zobrazení podrobností klikneme na nadpis. Rozhodneme-li se nakupovat, klikneme na Přidat do košíku.
V podrodrobnostech zvolíme velikost, barvu, a množství. Klikneme na Přidat do košíku.
Obsah košíku je vidět z každé stránky e-shopu v pravém sloupci. V košíku si zákazník zkotroluje co všechno si kupuje a za jakou cenu. Může se rozhodnout pokračovat v nakoupování a vkládání dalšího zboží do košíku, nebo zaplatit, což přesněji znamená objenat. 85
Průvodce objednáváním intuitivně povede zákazníka. Zde se od něj majitelka dozví potřebné údaje. Zákazník si také může přečíst obchodní podmínky.
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Poté, co se zákazník zaregistruje, následuje opětovná rekapitulace a výběr adresy dodání. Pokud má zákazník slevový kód, může ho zadat.
Výběr způsobu platby i s potřebnými informacemi.
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Dál následuje poslední krok, kdy zákazník kontroluje a potvrzuje objednávku. Případně může k objednávce připsat cokoliv si přeje. Objednávka se uloží do administrační úroně a zároveň se odešle do e-mailové schránky obchodu. Zákazníkovi se odešle na jeho e-mail potvruení o přijetí objednávky.
3.4.1.3 Z pohldeu administrátora : Stačí se zaregistrovat jako administrátor... (Práva administrátora se mohou nastavit bezpočtu osob)
...a v pravém sloupci se zobrazí další menu. Do administrace e-shopu se dostaneme přes tlačítko Administrace.
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Dostaneme se do nabídky, která zahrnuje veškeré nastavení e-shopu. Od přidávání kategorií, výrobků, upload jejich obrázků až po nastavení způsobů placení a nastavení DPH.
Například se podíváme, jak vypadají objednávky.
Seznam objednávek se objeví v přehledné tabulce se základními údaji jako datum, cena a v jakém stavu je vyřizování.Po vybrání objednávky se objeví všechny potřebné údaje. Tyto informace vám dorazí i na firemní mail.
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Dále se podíváme na to, jak přidat zboží.Z horního menu vybereme Zboží -->Přidat zboží.
Při přidávání zboží můžeme vybírat z velkého množství možností Například přidání podrobného popisu, obrázků, příbuzných položek, kusy na skladě...
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3.4.1.4 Galerie :
Po kliknutí na nápis Galerie v horním menu se objeví nabídka akcí s popisem, na kterých se firma podílela.
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Poté, co si vyberete z nabídky, zobrazífotografie, které mohou zákazníka inspirovat ke koupi. Samozřejmě zvětšení fotografie není problém.
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Administrovat galerii je stejně snadné jako u administrace e-shopu. Stačí se přihlásit jako administrátor a vytvářet nabídky akcí a uploadovat fotografie není problém.
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3.4.1.5 Odkaz na stránku výrobce :
Sice odkzaujeme na stránky výrobce, ale děláme tak pomocí i-farmes. To znamená, žezákazník vidí stránku výrobce, ale neopustí e-shop.
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3.5 BCD Student Hostel Project :
Web of student hostel BCD
URL :
http://linhart.eb-eu.cz/bcd
Administrator:
Jan Vávra
Content: Offer of cheap rooms during Summer holidays in student hostel Pozn. : Podpora angličtiny a češtiny Homepage:
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3.5.1 Homepage description:
1. 2. 3. 4. 5. 6. 7.
Main Menu Body Language Calendar Euroweather Random gallery image Random image
Základní menu nabídka Obsah menu nabídky (texty, forum, projekty...) Přepínač jazyků (čestina/angličtina) Kalendář se seznamem událostí Aktualní předpověď počasí nejenom v Praze Náhodně vybraný obrázek z gallerie Náhodně vybraný obrázek
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3.5.1.1 Basic offer: It contains 10 items Home
Úvodní stánka s uvítáním
Accommodation
Informace ohledně ubytování
Information
Obecné informace
Search
Vyhledávaní na stránkách
Gallery
Galleri obrázků koleje a okolí
Price List
Seznam cen
Forum
Dotazy potencionálních zákazníků
Events
Seznam událostí
Links
Odkazy na zajímavé stránky
Contacts us
Kontakt na vedoucí koleje a provozovatele webu
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3.5.1.2 Events : V položce „events“ jsou napsány datumy údalostí, které by mohli zákazníka zajímat. Do položky „events“ se dá dostat buďto přes minikalendář, nebo přes meny položky „ events“ Events are marked, and accessible through minicalendar or menu item.
Na obrázku jsou vidět znázorněné dva datumy – 22. a 29. června ... 22nd and 29th June serve as the example of marked event.
Po kliknutí na kalendář si můžeme prohlédnout detaily těchto událostí … Click on calendar opens details of each event.
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3.5.1.3 Gallery : Galerie je rozdělena do tří kategorii : Sport,Interiér,Exteriér Gllery is structured into three categories: Sport, Interiers, Exteriers
Po kliknutí na vybranou kategorii, si můžem prohlédnout její obsah … Click opens pictures of selected category. The sport category is shown in this case.
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Příslušnou fotku lze samozřejmně zvětšit … Each picture can be magnified Fotku lze hodnotit, komentovat … Notes, or evaluations can be attached
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3.5.1.4 Random Image :
Každý z náhodně vybraných obrázků linkuje na konkrétní kategorii . Gallery of categories randomly selects the picture, and always from all categories are represented
3.5.1.5 Euroweather : Informace o aktualní předpovědi počasí. Po kliknutí na „details“ si můžeme zjistit aktualní povětrnostní podmínky, rychlost větru, vlhkost atd... Weather information is always fresh. Click displays details of the respective geographic location.
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3.6 Kartex Projekt :
Kartex
URL :
http://www.kartex.cz/
Administrator:
Kartex
Popis : Stránky prezentující tiskárny KARTEX, vytvořené v macromedia FLASH. Content: Web pages of publishing company Kartex. Macromedia FLASH was used for animations Pozn. : FLASH intro animace, vícejazyčná podpora Note: Three languages are offered for selection after welcome animation, which is made in FLASH.
3.6.1 Wellcome page: Animation of moving curves, and colored points appears on the screen. First time visitors are prepared by animation to future discussions about complexity of offset, and publishing technology. Skip Intro icon enables to repeated visitors to go straight to the information needed.
3.6.2 Introductory page:
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3.6.3 Grafické menu : Horní meny je plně grafické s flash animací Top graphic manu has Flash animation
Po kliknutí na jednu z menu nabídek se rozbalí kategorie … Category appears after clicking on any of offered items ...
3.6.4 Services : Gallerie názorných obrázků, jak probíhá tisk. Gallery shows the process of print, and equipment needed.
Obrázek lze samozřejmně zvětšit ... Each picture can be magnified ... 102
3.7 e-Business Implementation in Sectors under Transition 3.7.1 Aurinko: Help to Handicapped people Aurinko is company organizing help to handicapped people
Staff of the company is paid by hour. Therfore the weeklu schedule with prices, and ordering button is connected with SOS order processing English, and Czech versions are available.
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3.8 Management of 155 Garages Garage cooperative is under transformation. Owners of garage units registered them in property registration office, and formed Association of owners of units. Both organizations need to communicate.
Actually two documents for garage unit registration are available on the homepage. Click on either Co-operative or Association opens access to its procedures in the left bar.
Co-operative is still manages the building. Association is getting decision making power. It is not excluded that after privatization an object management software will be attached to this page to inform all interested parties what is going on in the bock of garages. 105
3.9 e-Communities of project developers Projekt :
Portál pro Španělské studenty
Project:
Portal of Web Communicators
URL :
http://linhart.eb-eu.cz/linh/ http://linhart.eb-eu.cz/linh2
Administrator:
Jan Vávra
Popis : Cílem stránky bylo prezentovat projekty vytvořené Španělskými studenty. Content: Spanish students create their web pages during three weeks lasting Summer School in Prague. This portal helps to evaluate, and present advantages of individual web solutions. Pozn. : První projekt tohoto typu, byl pouze zkušební a v dnešní době se již neudržuje ... Note: This project is not maintained any more, but succeeded to test one developmental step.
3.9.1 Úvodní stránka :
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3.9.2 Úvodní stránka – popis :
1. Main Menu 2. Body 3. Bookmark us
Základní menu nabídka Obsah menu nabídky (texty, forum, projekty...) Přidá stránku do položky oblíbené v prohlížeči
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3.9.2.1 Základní menu nabídka : .. Principal menu Obsahuje celkem 9 meny položek . Homepage Procedures Leadership Records Search Contacts Links Forum Sitemap
Úvodní stánka s uvítáním
Vyhledávaní na stránkách Kontakt na provozovatele webu Odkazy na zajímavé stránky Dotazy studentů, případně na administratora stránek Mapa stránek – pro lehkou orientaci
3.9.2.2 Procedures, leadership a records : Projekty španělských studentů, které vznikaly na adrese aad.eb-eu.cz byly vloženy wraperem (link) právě do těhto tří položek meny. Projects in pdifferent period of development, and different priorities elaboration were inserted into following categories or menu items.
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Každá meny položka má několik podkategorii (seznam studentů, seznam introtextů … ).
3.9.2.3 Comments Projekty se dali jednoduše komentovat, případně ohodnotit.
Pozn. Pro vložení jednoho studenta bylo nutné udělat specialní html stránku která odkazovala na html stránky studenta. Html stránky byly předem studentovi vytvořeny, tak aby mohl wraper odkazovat vždy na stejnou html stránku akorát v jiné složce (složka se jménem studenta). 109
Každé z tlačítek (personal, financial …), bylo nalinkováno tak aby se daná stránka (personal.html,financial.html …) daného studenta zobrazovala pod meny nabídkou. Tento způsob se záhy stal velice pracným a zbytečně složitým … The second portal of the same kind was developed for a course with different topic. But, e-business tools were used there also.
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3.10 Studentský portál Projekt :
Studentský portál
URL :
http://linhart.eb-eu.cz/home/
Administrator:
Jan Vávra
Popis : Cílem stránky bylo zlepšení komunika mezi studenty a cvičícími. Studenti zde mohly prezentovat své vypracované projekty a nechat si je ohodnotit nejen od cvičících. Systém stánek byl vytvořen tak aby ukládání projektů bylo co nejsnadnější.
Pozn. : Podpora angličtiny a češtiny
3.10.1 Úvodní stránka :
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3.10.2 Úvodní stránka – popis :
1. 2. 3. 4. 5. 6. 7.
Main Menu Body Login Language Calendar Hodiny/kalendář Who is online
Základní menu nabídka Obsah menu nabídky (texty, forum, projekty...) Přihlašovací modul Přepínač jazyků (čestina/angličtina) Kalendář se seznamem událostí Grafické hodiny (flash) Počet online uživatelů
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3.10.2.1 Základní menu nabídka : Obsahuje celkem 11 meny položek . Homepage News Directory Photo Dir. Help Events Login Forum Search Contacts Links
Úvodní stánka s uvítáním a základními informacemi jak pracovat s portálem Informace o novinkách/změnách na portále Adresář s registrovanými uživateli stánek Fotografický adrésář s registrovanými uživateli stánek Informace jak pracovat s poratálem s názornými animacemi Seznam událostí Přihlášení/registrování uživatele Dotazy studentů na cvičící, případně na administratora stránek Vyhledávaní na stránkách Kontakt na provozovatele webu Odkazy na zajímavé stránky
3.10.2.2 Directory :
1. Name
Skutečné jméno uživatele
2. Username
Přihlašovací jméno uživatele – linkuje přímo na projekt vytvořený uživatelem
3. Usertype
Pravomoce uživatele Super Administrator Tvůrce stránek Registered Pouze vkládání projektů
4. Last login
Datum posledního přihlášení uživatele
5. Search
Vyhledávání v seznamu uživatelů
6. Listování 7. Display
Počet zobrazených uživatelů na jednu stránku 113
3.10.2.3 Photo Directory : Uživatel stránek má možnost na portálu zveřejnit svojí fotografii. Po kliknutí na fotografii se otevře okno s projektem uživatele.
3.10.2.4 Events : V položce „events“ jsou napsány datumy údalostí, na které by student neměl zapomenout . Do položky „events“ se dá dostat buďto přes minikalendář, nebo přes meny položky.
Na obrázku jsou vidět znázorněné dva datumy – 22. a 29. června ...
Po kliknutí na kalendář si můžeme prohlédnout detaily těchto událostí … Uživatel stránek může do kalendáře vkládat vlastní poznámky, které ale vidí pouze on. Může Může si nastavit čas připomenutí, čas vypršení atd ...
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3.10.2.5 Login : Login slouží k přihlášení nebo k vytváření uživatelského účtu.
Pro vytvoření účtu stačí v modulu login kliknout na „create one“ …
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Nyní stačí pouze vyplnit příslušné údaje v registraci …
Nyní musí nově registrovaný uživatel počkat na administratora až mu poskytne práva publikovat na stránkách svůj projekt.
Po schválení již není problém se přihlásit pomocí svého uživatelského jména „username“ a hesla „password“
3.10.2.6 Forum : Forum slouží k lehké komunikaci mezi projektanty a cvičícími, a druhá mezi uživateli stránek a správcem webu.
Forum je rozděleno do dvou kategorii. První kategorie „konzultace cvičících“ slouží ke komunikaci mezi projektanty a cvičícími. Druhá kategorie „problémy s webem“ slouží ke komunikaci mezi uživateli stránek a správcem webu.
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Ukázka z kategorie konzultace cvičících
Ukázka z jednoho náhodně vypraného „topiku“ v kategorii konzultace cvičících
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3.10.3 Vkládání projektů : Vytvořím si imaginárního studenta s „username“ „vavnoh“, a administratorem mu povolím prezentovat svůj projekt. Vyplním přihlašovací formulář … Zaškrtnu si políčko „Remember me“, tak abych byl při příští návštěvě stránek automaticky přihlášen ...
Po přihlášení se mi objevilo v horní části obrazovky tlačítko „My Pages“ …
3.10.3.1 My Pages:
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Po kliknutí na „My Pages“ se rozbalí nabídka ...
1.Úvodní stránka 2.Přehled vytvořřených stránek - stránky které lze libovolně měnit 3.Editační nástroje
3.10.3.2 Editační nástoje : Vytvoří nový formulář Vytvoří novou stránku Upraví vybranou stránku / formulář Filemanager – upload obrázků a dokumentů Delete Listování mezi stránkami Upraví vybranou stránku / formulář
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3.10.3.3 Změna úvodní stránky : Pro změnu osobních údajů, stačí kliknout na úvodní stránku „Honza Vávra“ a následně kliknout na tlačítko edit …
Výsledek …
Stejným způsobem lze editovat jakoukoliv jinou položku meny. 120
3.10.3.4 Vložení nové stránky: Pro vložení nové stránky stačí kliknout na
Page title
Nadpis stránky
Menu text
Nadpis stránky v meny
tlačítko„Vytvoření nové stránky „
Access level Umožnuje uživateli stránku před ostatními skrýt Text lze jednoduše naformátovat přes editační lištu, která obsahuje všechny potřebné editační nástroje pro formátovaní textu včetně podpory tabulek. Pozn.: Nejvhodnější je text vložit na stánky nenaformátovaný a naformátovat ho až zde na stránkách. Studentům se často stávalo, že text vložili z wordu a text se jim rozházel. 121
Výsledek …
1.Page title 2.Menu text
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3.10.3.5 Filemanager : Pomocí filemanageru lze snadno uloadovat soubory na server a na tyto soubory pak snadno odkazovat v projektu. Například obrázky, dokumenty (word,pdf …) nebo například vaší fotku, která bude umístěna na úvodní stránce.
Přihlášení:
Nejdříve je nutno se přihlásit, přihlašovací jméno i heslo zůstává stále stejné …
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Vložení obrázku :
Vložit obrázek lze snadno přes filemanager. Fotografie stačí uploadnout pod názvem imageid.jpg a systém jí již automaticky vloží na úvodní stránku.
Výsledek …
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3.11 Intranet Intranet offers support to member, e-community, serves as company information system, and computer network
3.11.1 Company information system, and computer network function of Intranet The front page picture shows the structure of Intranet, which is very similar to folders of computer.
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3.11.2 Member web space, and design Search for members is very usefull tool of Intranet
After searching the picture with hyperling to member|'s pages appears.
A click on the name of member (Heryxe) opens her pages
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This web was created by Spanish student in English language in three weeks during the Summer School in Prague.
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Content, and many tools for import of documents, installation of forums, and sharing rights with other members of e-community are available in own webspace
3.11.3 Support for e-communities Different groups of visitors get own folder, and access to generally appealing folders like lectures, guides, an in their own folder they have calendar of activities.
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3.11.4 Offer to Run an e-Company Members who enjoy e-community, and are willing to join e-company are offered by its rules, products, history, and plans. New companies split from initial AAD
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Some members just join e-communityfor a while, and do a piece of work like ISO 9001:2000 norm
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It is impossible to show all important features, and what have been done. The powerfull search engine is available for these who want to know more details
Technology is fast developing. Members are getting higlhy motivated, and busy with assignments of companies for which they run e/business applications. Therefore, the last experiment leaves all developmental detailes to previous tools, and creates environment for competition, and promotion of e-products. 132
3.12 Categorized promotion, and development of e-business projects Projekt :
Studentský portál
URL :
projects.eb-eu.cz
Administrator:
Jan Vávra
3.12.1 Homepage
3.12.2 Introduction This article provides information you need to browse the site and manage your own projects listing. Getting listed in the projects directory is a simple two step process. Firstly you must register on the site, once this is done you will be able to add listing of your projects.
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3.12.3 Registering In this step you will create a user account on projects.eb-eu.cz. 1.Look down the left column until you see the "Login Form". Below this click the word "Register".
2.You should now be on the registration screen. Enter you details, making sure that they are all correct. Hint: The "Name" field is the official identification of your development efforts on the Projects Directory. Name is used throughout the site to identify the developer of the extension. Examples might include company name, development project team name, individual coder's name or a handle.
Click the "Submit" button. 3.You will now be emailed a confirmation email. In this email there is a activation link that you must click. This will take you back to the Projects site and will activate your account.
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3.12.4 Creating a Listing 1.Browse the Projects site until you have found the most appropriate category for your project.
2.Once you are in the category page you wish to be listed in click the "Add your projects here" link at the upper right of the page. Some categories that consists of sub-categories only does not has this link, in this case, click on one of the related sub categories. 3.Once you're at the "Add New Project" page, you can change the selected category from the drop down list.
4.Now enter the rest of the extension details. If you intend to include an image it must be a GIF, JPG or PNG file. The image will be resized to maximum of 100 pixels height and 100pixels width. To obtain best result, please resize the image to 100px width and 100px height before uploading.
5.Now enter the developer details
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6.Finally enter a META data , like a keywords and Description and when you are happy with what you have entered click the "Submit" button
3.12.5 Add new Category Pro vložení kategorie stačí pouze kliknout na tlačítko „add category“ a vyplnit příslušná pole …
Once submitted, the category will go through an approval process. You will be notified when we approve the listing.
3.12.6 Add new Subcategory Pro vložení subkategorie klikněte na kategorie kam chcete subkategorii umístit a následně klikněte na tlačítko „add category“ a vyplnte příslušná pole …
Once submitted, the category will go through an approval process. You will be notified when we approve the listing. 136
3.12.7 Listing View Whilst navigating the directory you will in most cases find yourself in a Listing view where serveral Projects are listed.
To see the detailed view of the project click the projects name (in bold blue). Clicking the "Download" Button will initiate the download of the project or take you to the downloads location. If you would like to vist the project's home page click the URL at the bottom of the extension's entry.
3.12.8 Writing Reviews From time to time you may like to review an projects. At the bottom of the default view of a listing is a form for submiting reviews.
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3.12.9 Recommend a project If you find a project that looks like it would be of interest to somebody you know you can send them an email with a link back to the projects listing directly from the projects site. To do this go to the detailed view of the Projects listing. From there click the "Recommend" button.You will now have a small form displayed below the listing that will allow you to send the link.
Once you have filled out ALL fields click "Send".
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3.13 Presentation Installations Course Course of presentation installation of Mambo/Jomla CMS was supported by promotion campaign, and CD hands on tool. Course was done in four hours including presentation of running Phpshop, and guideliness for e-salesmen.
3.13.1 Promotion package
Multiple choice tests, invitation, and principal rules for e-salesmens' income generation are accessible right from this page through hyperlinks.
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3.13.2 Mambo/Jomla installation CD CD is attached to this printed booklet. Just few examples of print screens are shown here. Mambo/Joomla CD Přes deset prezentací, které vás naučí pracovat s CMS Joomla/Mambo. Na CD lze nalézt několik programů, které usnadňují práci s Joomlou/Mambem. Po vložení CD do CD-ROR mechaniky se spustí AUTORUN , kde jsou všechny prezentace, programy a přídavné moduly do Joomly/Mamba. Uvítací onrazovka s menu nabídkou – AUTORUN:
Nadpisy jsou odlišeny podle stylu a barvy písma : Odkaz na textový dokument 1)Odkaz na prezentaci 2)Odkaz na podkategorii obsahující prezentace Intalace programu z CD Odkaz na internetovou adresu
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Ukázka prezentace :
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3.14 Article: ICT Support Specifying Co-operation Between Members Worldwide. ICT Support Specifying Co-operation Between Members Worldwide Zdenek Linhart, Czech University of Agriculture, Prague
[email protected] Abstract The information processing problem and rigidity of organisations is proposed to be solved by ebusiness technology in this article. Project development based methodology is used to gain and prove validity of expected results. EU program supports initial training and implementation of ebusiness for small businesses. It is expected that these small entrepreneurs will discover and return to initial values of co-operation through Internet. EU grant for training and implementing e-business for small and medium entrepreneurs is decomposed into processes. Bee keepers, handicapped people and employers, and salespersons, independent manufacturers, eventually organizers of different actions applied for this e-business proposal because it simplifies co-operation between them and others. International dimension of this co-operation seems to be very easy and important as partners from different EU countries agreed upon. Keywords: co-operative, co-operation Econlit: M190, M290, M390, M590, e-business, order, representative, competence, interest
3.14.1 Introduction: Situation in Czech co-operatives Housing co-operatives must be privatized into shape of associations of owners recently. Law is no longer allowing them to keep the form of co-operative. All co-operative farms were transformed into co-operatives of owners ten years ago. Many of them changed its legal status (Table 1). Table 1: Results of self-protection by Czech farming co-operatives Co-operative Joint Limited Listed Farm Stock Partnership Enterprises Farm Farm No. Total Before 1993 1076 Number of Year 1993 1221 37 163 1421 Number of Year 2002 698 662 1448 2808 % change in numbers of legal bodies 57% 1789% 888% 197% 2002/1993 % of Land 2002 27,2 % 22,7 % 21,7 % 71,6 % Sources: Lux/Min of Agriculture (1993), CM SZD in Stryjan (1994); Agriculture Chambers (2002): Basic Principles of the Agricultural Association´s Structure Number of joint stock companies increased the most. Number of co-operatives is still decreasing. It is difficult for members to keep the form of co-operative. Members, who are willing to prevent transition of co-operative into other legal form of company, are preparing arguments to influence an annual meeting. Lawyers usually do not allow discussion and written proposals are handled by not transparent way. Old members, who form the majority, are confused and afraid to disagree with lawyers who lead the meeting. Therefore, the result is as it is shown in table 1. 142
People, who lost their co-operative, must to seek new ways of co-operation. Just because their resources are not allowing them to start any independent business and unemployment cuts them off the most of jobs. Protection of members from external impulses causing loss of immunity proved to be worse option than co-operative training of members in personal data processing in e-business environment. Therefore, it is proposed in this article to train them in new e-business tools completing their offer and demand.
3.14.2 Literature overview A variety of competing theories have been proposed to try to understand the role of boards in the private sector, for example agency theory, stewardship theory, stakeholder theory, and managerial hegemony (Tudory, Cornforth, 2001). Taken individually these different theories are rather one dimensional, and have been criticised for only illuminating a particular aspect of the board’s work. Morgan (1986: 339) in his groundbreaking study of organisations argues that many of our theories and ways of thinking about organisations do not match the complexity and sophistication of the organisational realities we face. In order to address this problem he argues that it is necessary to take a multi-paradigm or perspective approach in order to ‘understand and grasp the multiple meanings of situations and to confront and manage contradiction and paradox, rather than pretend they do not exist’. This has lead to calls for a new conceptual paradox perspective framework that can help integrate the insights of these different perspectives (Hung, 1998: 108-9; Tricker, 2000:295). We are substituting multi paradigm of paradox perspective approach by immunity and infection based approach.
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3.14.3 Individuals and Co-operative action: Vulnerability to Infection Immunity system can individual either let think big or small. Individual trained to handle usual infection, transmitted through the population can think big. Individual exposed to the same infection without training will collapse into something reminding dwarf (Scheme 1). Scheme 1: Increased performance of individual rise from three possible strategies
Czechs were so used to cooperatives that they forgot to strengthen internal immunity of co-operative members. Therefore, co-operatives were transformed easily into co-operatives of owners in 1992 and membership rights were lost mostly in joint stock companies few years later. The question is if former members or idle people reject the proposal of e-business training and implementation and become dwarfs or build internal immunity and external competence either with or without support of training and implementation of e-business. Healthy individual without support of e-business can co-operate to become successful by three ways: react on impulses, which s/he can influence (ii), co-operatively react on any impulse s/he can or cannot influence alone (i), plan and co-operatively develop skills, which are actually out of reach (iii) These three ways to competence cannot be used if impulses are filtered or others have better access to information and impulses. And others do have this advantage. Therefore, the option of development of individual inside of co-operative can be either problem or the advantage. Depend on training. And training in e-business techniques and implementation can be done both in cooperatives and outside of them. Czech co-operatives are almost erased, and therefore, the new cooperation, even without legal framework of co-operative, is the most important option. 144
Twelve years after transformation of co-operatives into co-operatives of owners, which should enable ownership relations to work, we call for new systems to force owners of land and apartments to implement their interests “because the real maintenance of own property has high transaction costs, the owners choose less costly way to manage their property giving up part of their ownership rights to some representatives” (Havlíček, 2004). Therefore, following theories are used to explain how individuals handle own trials in external environment or populations.
3.14.4 Representatives of Populations Impulses from external environment are filtered (by media, by self) or too complex. Therefore, immunity system and brain of individuals processes incomplete or unreal conditions. Individuals then make decisions damaging themselves and their friends. Having this bad experience, individuals select some of them giving them own rights to represent them to the third party - representatives. What happens is shown in the table below: Table 2: Self-protection by followers THEOR INTERESTS BOARD Y MEMBERS Agency ‘Owners’ and ‘Owner / theory managers mandators’ have different representatives interests
BOARD ROLE
MODEL
Conformance: - safeguard ‘owners’ interests - oversee management - check compliance
Complian ce model
Conflicting interests give no possibility to increase performance of the group. Group can only copy approaches of others with usually worse results then these of whom they copied it. Later, representatives turn the story up side down and announce that former voters are here to act as slaves, or at least as employees. Few such paradox examples, these followers keep hidden and “members” do not understand, follow: • The tension between board members acting as representatives for particular stakeholder groups and ‘experts’ charged with driving the performance of the organization forward. • The tension between the board roles of driving organizational performance and ensuring conformance i.e. that the organisation behaves in an accountable and prudent manner. • The tension between the contrasting board roles of controlling and supporting management. • The ambiguities that stem from accountabilities to multiple stakeholders. Each of the paradoxes is discussed and illustrated by drawing on examples from recent empirical studies by the author and other researchers (Cornforth and Edwards, 1998; Cornforth, 2001). We further skip the worst alternatives, in which representatives govern voters by political manners just to misuse their posts or calm down protests or share resources created by people on the bottom. And we concentrate on alternatives increasing performance and rapid growth – see table below.
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Table 3: Driving forces for improvement and development of new solutions THEORY INTEREST BOARD BOARD ROLE S MEMBERS Stewardship ‘Owners’ ‘Experts’ Improve performance: theory and - add value to top managers decisions/strategy share - partner/support management interests Resource Stakeholder Chosen for Boundary spanning: dependency s and influence with - secure resources theory organisation key - stakeholder relations have stakeholders - external perspective different interests
MODEL Partnershi p model Cooptation model
Partnership model is the most resistant to the influence of media and can improve performance of lonely small and medium entrepreneurs or expelled members during transition from co-operative to joint stock or from limited liability company. E-Business fulfils the principle of co-optation based on offered resources (Table 3). Therefore, is proposed to establish a kind of co-operative – the information one (Scheme 2). Different sorts of co-operatives contradict the private sector (scheme 2).
Scheme 2: Mind map of the balance of private, individual and co-operative performance
Branches show main directions by which information co-operatives compete with private sector and information systems. Information systems are ordered and designed to strengthen decision making power of top managers but not their perceptiveness. Other people are excluded from decision making even if their incentives can be vital for survival and growth. Contradictions between management by representatives and information technologies weaken private sector competitiveness. The information co-operative challenge is elaborated further.
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3.14.5 Objective It is proposed to replace data processing function of computers and function of representatives by co-operation of individuals in e-business based system. Management hierarchies become more flat and management responsibilities for development must be shifted to preparatory period and to people performing tasks. Such members’ take-over depends on methods how these e-business based factors and methods will be derived (Scheme 2, Table 3) and tailored up.
3.14.6 Methods Following raw data about needs of organizations and limits and potential of individuals are selected from co-operative principals of organisation (A) and co-operation principals of individual (B): A. Boundary spanning of organizations during developmental efforts (Table 3): - secure resources - stakeholder relations – external perspective
B. Feedback factors of individuals during take-over of responsibilities for development (Scheme 2): Individual's limits of understanding: Unsought limits: certainty, risk, belief, lacking question Scientific progress: brakage, contradiction, synergy, thinking big Individual's believes in system HRD: senzitivity, discipline, habits Process: order, change of the order, and storage standards Individual's co-operative actions Team development: self push, experimenting, interests Marketplace stalls + personal web page + selection
Further, data are transformed into dialogs of e-business offers and demands. Different ways of organization of market-place-stalls and individual web pages or advanced e-shops are tested to find if replacing of traditional information system and representatives is possible. Traditional e-business techniques, which are used to reach the whole World population, are tested if they can transmit also co-operative principals. Trial and error method will use above mentioned techniques during implementation of e-business for each SME or community. Individuals learn together in these experiments how they can learn competitiveness with the private sector. Principles of individual capabilities and common immunity (Scheme 2) will be trained to improve synergy of co-operation. Resulting ± growth of turnover will be observed and obstacles recorded and corrected.
3.14.7 Results Factors facilitating co-operation through e-business are tested between small and medium enterprises, communities, and associations. Co-operatives are usually not interested. Mostly because of strong managers who keep members on distance from decision making.
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3.14.8 Co-operation by e-Business Dynamic web database was designed with three functions: order, change of the order, and storage consequences (http://www.eb-eu.cz). Individual marketing activities of SMEs are attached to this database (http://web.quick.cz/linhart.zdenek/lov/Jelen2.htm). Detailed order or offer from database appears once the client click on the order (http://www.eb-eu.cz/kurz.php?kurz_key=28) and dialog follows (http://www.eb-eu.cz/prihlaseni.php). This mechanics is well known. The main difference is in price. Web page is for free and display of one order or offer costs EUR 1. Once the turnover increases, the entrepreneur can buy whole database for EUR 100 for ever. That makes the difference from e-shops which begins with monthly fee EUR 20 till 100. Small entrepreneurs do not believe that e-market is relevant for them. Therefore, they are not against it but also do not support it. Associations of such entrepreneurs emerge in the form of market-place stall (http://www.eb-eu.cz/seznam.php). Real associations are formed to solve common problems. Participants of associations grow through several roles.
3.14.9 Improvements in Participant Roles Improvements are derived from discussions between instructors, clients, and users. Improvements deliver targeted “co-operative data processing” technology. Firstly, few examples: Competition of offers and assembly of orders enable and simplify the service and gains volume discount The list of orders and offers on the web marketplace enable complete total order from partial offers and save time for seeking lacking orders and negotiations against powerful business partners The language has to find commonly understandable expressions, for example: instead of product code (expression used in storage) is used variable symbol (expression used during payment). Therefore, all participants in e-business chain use the same language, which was lost in former large co-operatives and other organisations because of internal borders First time visitor is transformed into market place observer to get later ownership rights for own e-market place, eventually purchase of professional turn key e-shop (this spin off effect is not used in other information systems where readers are transformed into writers, but never skip over designer who controls them for ever as slaves) Owner of e-business is obliged to transform and liberate his/her users into partners and them into competitors (this was always problem of elderly cooperatives but normal practice of trainees of former craftsmen) The list of personalised roles shown above proved that co-operative data processing can attract and enrich by advantages listed above widely scattered small and medium entrepreneurs, consumers, and community members.
3.14.10 Examples of Associative and Community e-Co-operation EU grant for training and implementing e-business for small and medium entrepreneurs is decomposed into processes with common and diversified parts. Bee keepers, handicapped people and employers, salespersons, independent manufacturers, eventually organizers of different actions applied for this e-business proposal because it simplifies co-operation between them and others. International dimension of this co-operation seems to be very easy and important as partners from different EU countries agreed upon.
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About ten people (two mayors, consultants, chamber representative, and young computer people) were on the kick off meeting in Mlada Vozice micro-region. Direct order was received and three contact persons appointed. They made also schedule for next meetings. Entrepreneurs immediately proposed that this system should help to old people to formulate orders for maintenance of their houses and negotiate better price with craftsmen. Second application developed in this discussion was co-operative shopping as shop in villages disappeared. The third application was proposed based on following results of community management practices in Great Britain. Some practical examples of the use of new technology are outlined below (Olaussen, 1999):
One project, known as 'Council Access Point' involves a shire county and some constituent districts in providing better information on council services in rural areas (principally through libraries)
One pilot authority has taken 'Property for People' as its year 2 BV theme, using technology to develop a 'front office/back office' structure for seamless one-stop shop provision of services. Technology includes websites, video conferencing, ATTACH info kiosks and voting handsets for public meetings.
A London borough and a new unitary council are piloting a cashless school meals service using swipe cards.
One largely urban and one quite rural district have projects aimed at streamlining systems to deal with council tax and housing benefits admin. In the case of the urban authority, the project is PFI approved.
A new unitary authority has reviewed its planning and development control systems and resolved to upgrade systems and to integrate them with a new corporate GIS system.
Two shire counties are investing heavily in technology to move away from dependence on buildings for library services.
A metropolitan district chose ORACLE for their integrated finance and other IT systems after review and presentations by various suppliers to a cross-section of staff.
A shire county is investing heavily in IT for Highways Maintenance, including a Clarence Call Centre for defects and new "superservers" to replace existing server management.
One shire district is developing a pilot scheme to provide greater access to health information in isolated rural areas, with funding from the local Health Action Zone.
All these examples can be transformed into orders or offers and community members can use ebusiness techniques to vote and select the option which fits them the most. Representatives are replaced by better communication, which solve individual needs and warm up interpersonal relationships between community members. The least important issue is that awareness of multiple solutions for community problems is created and can be discussed later.
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3.14.11 Topics of Global e-Co-operation Following trends in e-business should be revised from point of view of their capability to facilitate global e-cooperation: Application of Custom Relation management systems E-Business models Effective consumer response Supply chain management Loyalty programs and permission marketing Innovation of the sales strategy / methodology Virtual chains Tracking and tracing Services to customers Accurate fulfilment Affiliate marketing ( marketing with support of a specialised E-partner) Trusted Third Parties ( use of intermediaries as Interpay) Internet and purchase policy Internet and marketing policy Internet and pricing policy Internet and production policy Internet and distribution policy Multi channelling WEB-marketing E-mail marketing WEB- branding WEB-promotion WEB-vertising WEB-purchase WEB-sales E-Business, CRM and enterprise resource planning (ERP) How can SME's train and educate staff in an effective way? Community e-co-operation principals are pointing on common problems of community management. Therefore, it is expected that code of good practice can be transmitted through e-cooperation also. Techniques shown on the above list just need to be tailored up to trade with community management practices. All these above mentioned techniques are just applicable forms of communication and they are not very relevant for the content of the message, which was discussed above.
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3.14.12 Mission Selection Simplification of offer and demand is the process selecting and presenting the information by the most understandable way. Understandable information is developed in competition of many proposals. Therefore, persons must compete with their proposals for actions of others. Winners gain managerial functions in fact. This process of offer, and order development is elaborated further Scheme 3: Ordering and Communication e-Business model
Two schemes are integrated in scheme 3. Scale above shows measurable phenomena. Forces below are showing contradictory powers. It is paradoxical that proximity based co-operation must be rejected and e-business partnership proposed. Proximity is promoted recently by multinational companies. Proximity is close to “glasnost”. Discussions without action and results kill interests and cut individual out of results. Such looser will accept proximity announced by globalists and become vulnerable to infections of populations. Infection is the term explaining the effect of quickly spread diseases shown for example by scandals of Enron or Parmalat. Therefore, the mission selected is “Individual gains better benefit from competing local actors then from care of representatives”.
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4 e-Business Offer and Order Development Training and Implementation Active individuals are supported by e-business training and implementation for small businesses, associations and micro-regions. Entrepreneur has own web page. Training explains and implementation delivers button on his/her static web page. Visitor of that page clicks on button “order” or “offer”, which displays on the screen an alternative of the shopping basket with the other button “I accept”. Then, goods are subtracted from the storage, or capacity of offered action, and confirms to ordering person that ordered transaction was completed as ordered. This looks as very simple e-shop. It is true, and besides, this simple option has following effects: 1. Mayors of communities or chairmen of associations have displayed complete market place for offers and orders of their members where the final value can be assembled from many partial orders or offers. More advanced entrepreneurs can use this market place also. The most advanced entrepreneurs are recommended to buy professional e-shop software. 2. Training lasts just two hours and participants are leaving with own web page which is related to the database. Accompanying information can trained users publish on web through sharing the web publisher. 3. Database enables following functions if order or offer is put there: subtracting from the storage or capacity confirming acceptance of the message (ordering or offering) by server confirming that claimed procedures were accepted by supplier and delivery begun displaying and removing messages as was ordered before without any action of operator It is up to association or community how they arrange to display new offers or orders into the database. Trainers can do it in beginning period for them also. Communication is done by e-mail or phone. Firstly, order and its confirmations are shown and trained. Secondly, turnkey solutions are introduced for advanced users. Thirdly, actions increasing turnover are proposed based on specifics of the sector and goods.
4.1 Conclusion Targeted e-Business based advantage of co-operation was derived from the development in population of Czech agricultural companies during last 12 year period, where co-operatives were legally restricted (Table 1). Disadvantages of co-operatives and the potential of co-operation was analysed from point of view of an individual and his/her representatives. Former members, small and medium entrepreneurs, communities or associations, are lacking resources to compete independently and increasing unemployment makes difficult to get a job. Therefore, they are trained to understand and formulate simple order / offer. Associative approach is connects growth of individual on the market-place stall. Further, several examples explains content and form of tools, message and global effects of e-business techniques for co-operation and synergy. It is already clear that global penetration bodies are implementing same e-business principals into communication with suppliers i.e. TIMS (Tesco Internet Management System).
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Training for small groups lasts two hours. Administration of one transaction lasts about 10 minutes. Market place of community or association emerges automatically when database is ordered and reshaped after its needs what costs about ten hours. Registration on other servers is done by trainee. Communities and associations can print and display list of orders and offers for these people who have not internet access. SME partners and associations can use the competition of ideas, services and goods offered and ordered inside to compete with offers of organisations outside. It is expected that many goods and services will be exchanged without money and taxation. Further implementations and training of ebusiness will show whether local competitiveness of SMEs will offset drive of global organisations creating global population. Broadcasting of ideas of co-operation of individuals in contrast with employment and legal restrictions is the next stage to be researched. Opponents may say that this proposal is the invention of some local bureaucrat, run by some consultant. It is true now. But both of them disappear in the latter stage. Actual trainees take the lead as it happened already on the first meeting.
4.2 Zaměření cíle odvozením prognózy z faktů. Metody PP+stp/mix 4.2.1 obrat, PT, investice, zlepšování, návratnost. Jak fakta získat, a která jsou podstatná? Tyto úkoly jsou řešeny projektovým cyklem s fázemi: zaměření, identifikace, instrukce, rozpočet, poslání, hodnocení, opravy a zdokonalení těchto fází v dalším cyklu.
4.2.2 Zaměření a výběr Postup od poznání důležitého podnětu po zlepšování provozních výsledků: 1.
Učiňte několik kroků, které mohou k dosažení cíle využívat silné až destrukční nástroje nebo mohou opatrně, až skrytě sledovat realitu.
2.
Dohledejte další alternativy, které doplňují nebo rozšiřují celkový obraz o vstupech a vyberte cíl
3.
Vyberte metody a techniky postupu podle jejich pracnosti a vypovídací schopnosti
4.
Proveďte nutné operace k dosažení a využití cíle
Odvození hodnoty bude provedeno z: -
glosářů – viz dokumentace k předmětům http://www.pef.czu.cz/~linhart/vyukac.HTML nebo http://www.pef.czu.cz/kosa/predmety
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knihoven na internetu – viz http://wwwlib.umi.com/dissertations nebo http://myphlip.pearsoncmg.com
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projektů spolupracovníků a konkurentů – viz téma, odpovědnost a výstupy členů vaší skupiny a obdobné projekty – viz diplomové práce v katedrových knihovnách
vlastních pozorování a odvozování návrhů akcí podle vhodných metodik V každém kroku si upřesněte svoji pozici podle případné změny proměnných a podmínek, zachycených ve výše uvedeném schématu. Posuďte jak výše uvedený postup souvisí s níže uvedenou konkretizací prognostických přístupů, podmínek a metod. 153
4.2.3 Hledání příčin a zdrojů sekundárních dat ve struktuře V literatuře je mnoho údajů, které je možné druhotně zpracovat tak, že jsou očištěny od subjektivity a vybrány ty, které mají přímý vztah k řešenému problému. Při tom je nutné znát a při sekundární analýze používat následující polárně uspořádanou klasifikaci postojů a situací. Závislost na typu konkurence: -
Ústřední a vládní organizace (obhajoba správnosti minulých rozhodnutí)
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Nezávislé veřejné poradenské organizace (objevování priorit vlivem dostatku času na vývoj a testování, avšak malá vypovídací schopnost vlivem řešení individuálních případů)
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Národní akademie (udržování vědecké infrastruktury v kombinaci s napojením výzkumu na mezinárodní konkurenci a zdroje)
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Akademie (základní výzkum - kuriozit)
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Agentury se zvláštním posláním (průmyslová špionáž)
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Průmyslová sdružení (transfer znalostí a technologií)
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Firmy založené na výzkumu (tazatelská síť, metodický know-how, možnost prodat výsledky několikrát přímo i nepřímo nebo je naopak utajit podle specifikace a ceny pro klienta)
Vliv velikosti a orientace výsledků: -
Celé území
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Makro úroveň
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Střední úroveň
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Mirko úroveň
Vliv funkce na proces prognózování -
k nalezení zakázky (atraktivní hodnota)
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k definování priorit (atraktivní hodnota, doložená pořadím významnosti a objektivitou odvození faktorů, ze kterých se skládá)
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k vytvoření předvídavé inteligence (z databáze s aktualizovanými údaji o nových patentech nebo z oblastí, kde se očekává vznik nové technologie)
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ke generování konsensu (k návrhu strategie zavádění, která nepoškodí části, avšak zaručí celkový růst systému)
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k obraně (tam, kde se nepodařilo zajistit bezpečnost částí nebo celistvost, či růst systému) ke komunikaci a vzdělávání (tam, kde je nebezpečí zprodlení nebo je šířením možné akcelerovat efekt)
Vliv zdrojů a specializace výzkumu -
Zaměření na kuriosity (tam, kde je relativně dostatek času a je možná úspora finančních prostředků přesunutím odpovědnosti na motivované jednotlivce) vs. strategii (při riziku zprodlení) 154
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Respektování složitosti (tam, kde se očekává velká změna) vs. Stability disciplinární struktury (tam, odkud pochází současné příjmy)
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Napojení na externí výzkum (tam, kde není možné posoudit genialitu výzkumníka) a technologická centra (tam, kde výzkumník je ochoten převzít odpovědnost)
Vliv vnitřních konfliktů na charakter prognózování -
Tlak vědy (v negativním smyslu je přebytečný tam, kde výzkumníci nepřevzali odpovědnost a naopak) vs. Tah poptávky (v negativním smyslu je rozhodující tam, kde uživatelé dávají přednost spotřebě zbytků technologického předstihu před jeho rozšiřováním a naopak)
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Shora dolů (možno lépe cílit synergický efekt, ale i těžit z konfliktu zájmů) vs. Zdola nahoru (možno přidávat hodnotu využitím potenciálu jednotlivce, ale i vystavit se jeho vlastnickým tendencím)
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Zainteresovaní (nejsou vždy pověřeni pravomocemi, a proto nemohou přidávat hodnotu) vs. Nezúčastnění (nejsou vždy bez pravomocí, a proto snižují hodnotu vlivem konfliktu zájmů) účastníci
Vliv časového horizontu -
Krátko, středně a dlouhodobé (Schéma níže)
Vliv metodologického postupu -
Formální (spíše potvrzovací, protože snižuje riziko chyby při postupu) Vs. neformální (spíše objevovací)
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Kvalitativní (využívající potenciál individuálního mozku, působení skupiny, kde problémem je hodnocení a systémové propojení a využití zjištěných faktů, například brainstorming, heuristika, scénáře, normy, focus groups, analogie) Vs. Kvantitativní (prokázaná objektivnost postupu, kde chyby mohou nastat při formulaci vstupů a interpretaci výstupů, například statistika, operační výzkum)
Vytvořit systém prognózování podle všech výše uvedených zásad je velmi obtížné. Proto se v praxi rozděluje odpovědnost za objednání i dodávku prognózy nebo inovace mezi síť subjektů (donor, dodavatel, subdodavatelé, uživatelé, veřejnost, inzerenti, školy, politici a podobně). Předpokládá se, že zveřejněním postupů i výstupů bude docházet k sebekontrole všech účastníků tak, aby si neudělali přinejmenším ostudu a nebo nebyli obviněni ze zneužití prostředků. Tento pragmatismus samozřejmě omezuje prostor pro participaci (spoluúčast nebo corporate governance) a umožňuje uplatnit styly sluha-pán nebo paternalismus (rozhodování za nesvéprávného).
4.2.4 Odvozování prognóz od potřeb a hrozeb budoucnosti Celkový prostor přípustných řešení lze znázornit průnikem krátkodobých a dlouhodobých efektů (Schéma ). Tento prostor je možné rozdělit na segmenty podle toho, ke kterému extrému se blíží a přebírají jeho charakteristiky. Schéma II - 2: Problémy uspořádání indikátorů o budoucnosti
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Cvičení: Hledejte optimum mezi krátkodobými a dlouhodobými účinky mezinárodního obchodu, když víte, že: -
laciné dovozu krátkodobě obohatí spotřebitele a zlikvidují část výrobců oslabení výrobci propustí zaměstnance, tím sníží jejich příjem a pravděpodobně se neprosadí na, pro ně nových, avšak již obsazených trzích s novými výrobky a tím si spotřebitelé bez práce nebudou moci koupit ani to, co si pořídili dříve bez mezinárodního obchodu.
Při hledání odpovědi se inspirujte možnými ústupky od snižování tarifů podle WTO, ale i náročností soudních procesů prokazujících dumping. Porovnejte tento princip používaný WTO s principem regulace divokých druhů zvířat, kdy to, co vymírá, je chráněno, to co se přemnožilo se loví a to, co je mezi tím se ponechá zákonu džungle. Navrhněte vlastní řešení.
4.2.5 Rozhodování podle odchylek, vzniklých při odvození a interpretaci minulých rozhodnutí a budoucích očekávání Prognostik by měl vyhodnotit význam a odvodit vzájemnou podmíněnost výše uvedených vlivů. Někteří autoři odvozují prognózu pouze z budoucnosti. Tento přístup byl výhodný v době, kdy se největší ohrožení i požitky pocházely z přírodních zdrojů, včetně populace. V současné době však největší hrozby i naděje souvisí s chováním civilizace. Proto je zde doporučováno odvozovat prognózy jak od potřeb a hrozeb v budoucnosti, tak od minulých rozhodnutí, která budou mít v budoucnosti své důsledky. Schéma II - 3: Omezování a používání prognostické odchylky
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Vývoj reality se vzdaluje rovnováze, aby ji plány, obohacené o projekty, opět udržovaly. Ze souhrnu budoucích příležitostí a obav a z minulých investic do struktury, která produkuje informace jsou odvozovány různé prognózy s různou vypovídací schopností. To, které prognózy a jak budou použity závisí na struktuře společnosti, ale protože ta je neovlivnitelná, budeme se dále zabývat rolí jednotlivce. Projekty jsou založeny na vyhledávání extrémů a jejich následném vážení a zapojování do struktury příčin, vedoucích k žádoucím následkům. K odvozování a vytváření vazeb mezi příčinami a následky je vhodné použít záznamů o vlastním chování, ze kterých je možno odvodit příčiny špatného rozhodování a v budoucnu je opravit. Takové formuláře sebehodnocení nebo hodnocení skupiny (například normami ISO 9000) pomáhají k prognostickým cílům přidat důkazy výkonnosti v minulosti. Pokud budeme svěřovat skupině nebo jednotlivci rozhodovací pravomoci o 157
budoucnosti, měly by významnější důkazy o výkonu v minulosti převažovat nad dobrými úmysly a cíli do budoucnosti. Problém je však objektivita hodnocení minulých výsledků. Nejobjektivnější hodnocení provádí tisíciletí příroda na zemědělcích. Proto zemědělci více než kdo jiný odlišují vyřčený dobrý úmysl od důsledků provedených akcí. I počet a objem objednávek může vést účastníky k tomu, aby si více vážili výsledků než úmyslů. Rozpočtová sféra je v každém případě na opačném pólu, protože vyvíjená aktivita produkuje stejné nebo menší výsledky než plamenné řeči o cílech, protože rozpočet bude v další období opět naplněn podle řečí a osobních kontaktů, nikoliv podle výsledků. Nicméně, obě skupiny se natolik provokují a dále specializují ve svém extremizmu, že je možné a vhodné obou protikladů využít k odvozování rozhodnutí v současnosti, které je od obou extrémů stejně vzdáleno a umožňuje se včas a dostatečně připravit.
4.2.6 Individualizace prostoru Při zjišťování rizikových informací je vhodné sledovat paralelní procesy, časové řady a dostatečně velké soubory (Schéma). Schéma II - 4: Vnímání a preference cílů v síti účastníků usilujících o změny Kriteria Submise/dominance
Preference Sám
Výběrem osob |____O________________A______________V__|
Přístup k rozpočtu
Převaha poptávky
Převaha nabídky
|____O________________A______________V__| Hlas
Demokracie
Produktivita
|____O________________A______________V__| Odpovědnost
Skupiny
Podniku
|_____________________O_____________AV__| Odměna za práci
Na zaměstnance
Za výkon
|_____________________OV____________A___| Odměna zlepšovatelů Za projekt
Za přírůstek
|__O______V___________________________A_| Pravomoc vedení
Za majetek
Za výsledek
|_A_________________V__________O________| Místo zlepšovatelů
Vše zdarma a trest vedení
Dle rozhodnutí rady
|_A___________________O_____V___________| Vstup projektantů
Při výměně vedení
Dle přírůstku
|___________________V__O________A_______| Místo rady
Neexistuje
Podnikatelská síť
|___________________V__O________A_______| Kde: O – Moje preference / Ideální osobní výsledek, A – Zájem vedení podniku A, V – Zájem 158
vedení věřitele V, T – nabídky konkurentů – prodejců, D – nabídky dobrovolníků
Při zvažování prostoru pro vlastní roli je nutno respektovat principy utváření informace. Proto se k tomuto srovnávacímu principu vrátíme při výklady plánovacích metod a zde se soustředíme na výběr vnímavých a zaměstnání ostatních osob. S vnímavými osobami potom rozhodneme o sestavení subjektivní prognostické metodiky metodami, které získávají vypovídací schopnost zpřesňováním nebo provokací ve skupině, pokusem, sehráváním rolí (včetně uvádění do stresu) a učením se z vyhodnocených výsledků předchozích postupů.
4.2.7 Zaměření prognostickými metodami Prognostické metody mají objevit neznámý podnět a doložit, že jeho hodnota je maximální z dosažitelných (cíl). Metody mohou experimentovat s možnostmi mozků lidí (kvalitativní metody) nebo mohou být založeny na teoreticky zdůvodněných postupech zpracování informací (kvantitativní metody). Experimentální i teoretický přístup by se při prognózování složitějších případů měly kombinovat nejen mezi sebou, ale i v návaznosti na další fáze řízení (plánování, zavádění, řízení a kontrolu). Vezměme si jako příklad otázku: Chci se odlišit dávkováním své aktivity ze 75 % na využívání současných, z 15 % na nákup a zavedení budoucích a z 10 % na vývoj budoucích živitelů kvalitativními, kvantitativními a systémovými metodami. Alternativní odpovědi jsou: A -rámcově souhlasím nebo B - významnější bude provozní část nebo C - významnější bude část zavádění a vývoje. Jestliže těžiště projektu spočívá v provozní části, bude například pomocí rozpočtů a komparativních metod zdůvodněno drobné vylepšení hodnoty, která může narůst opakováním na mnoha místech jak na vstupech, tak na výstupech. Tento přístup je zdůvodněný tam, kde hrozí nezvládnutí situace nebo tam, kde nová řešení nejsou známá a jsou vyvíjena „z chodu“ pomocí benchmarkingu nebo kontrolingu krok za krokem. Nejedná se však o prognózy. Jestliže těžiště projektu spočívá v výzkumné části, budou použity prognostické metody – viz 1. Odstavec. Cílem bude objevit neznámou hodnotu a doložit ji postupem analýz. Význam vstupně výstupního kritéria na objem obchodu projekty je v tomto případě druhořadý. Jestliže bude poměr mezi objevováním a udržováním upravován, budou na místě systémové metody jak prognostické, tak plánovací povahy. Cílem bude doložit vhodný poměr vypovídací schopnosti a pracnosti postupu. Obdobně, jako se ISO 9000 přeorientovalo ze zabezpečování jakosti uvnitř systémů (podniků) v roce 1994 na (vnější) systémy jakosti v roce 2000, prognostika vlivů vnějšího prostředí by měla převládat nad plánováním v systémech. 159
Prognózy, na rozdíl od plánů, neurčují jednoznačně úkoly a jsou sestavovány variantně. Neurčitost prognóz se zvyšuje s délkou prognózovaného období. Prognóza vychází z mnoha vědních oborů a vytváří vize, ze kterých mohou různé osoby vytvářet vzájemně navazující nebo konkurenční plány. Prognózy mohou být orientovány na přírodně-geografické, vědecko-technické, demografické, sociální, ekonomické, cenové a jiné problémy.
4.2.8 Subjektivní metody: Experimentování s mozky expertů a dráždivostí skupin Subjektivní metody umožňují využít mozky expertů a dráždivost skupin, protože ty jen reagují. V praxi se jako standardní osvědčily následující schopnosti mozku: -
Princip brainstormingu: Ten umožňuje účastníkovi uvolnit se od reality pod vlivem skupinového nadšení, zbavit se zúženého pohledu svých možností a obav, a dát tak podnět návrhům řešení, které přesahují možnosti jednotlivce, ale jsou řešitelné skupinou
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Princip heuristiky: Efektu uvolnění mozku pro zkoumání podnětů a možných řešení je dosahováno ve spánku, v izolaci, při provádění rituálů a všude tam, kde není nutno myslet na provádění dalšího kroku a činnost nebo funkce člověka nejsou řízeny velkým mozkem. Takto připravené nápady, i když jsou zapomenuty, se rychle objeví při řešení naléhavých a důležitých situací a zvyšují správnost reakcí i postupů jednotlivce. Skupiny mohou tyto zásobní znalosti ovlivňovat jen pokud jsou napsány v učebnicích a ty jsou nastudovány.
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Princip metody Delfské: Věštírnu delfskou navštěvovaly většinou osoby nějak ohrožené nebo nejisté, jejichž společným znakem byla vysoká vnímavost a hloubavost. Vypjatá vnímavost umožnila soustředit se a uvěřit trikům, které údajně fungovaly jen věštcům. Charakteristika věštce a osoby, které je věštěno (médiem) a vztah upjatý na vývoj náhodně generovaných jevů je příležitostí pro věštce, aby testoval reakce média na výrazy a odvozoval způsob i formu jejich další konkretizace nebo doporučením nové techniky věštby. Médium si vlastně věští samo a věštec mu pomáhá uvolňovat zásobu řešení připravenou v mozku a přesněji formulovat myšlenky a řešení. Modifikace metody Delfské jsou používány všude tam, kde jedna osoba nastavuje zrcadlo nebo působí odchylku s opačnou polaritou, aby oponující osobě nebo skupině umožnila, aby své motivy sami upravili.
Odhad budoucnosti lze rozlišit na empirické, založené na osobních zkušenostech (predikce), které mají blíže k subjektivním metodám, a vědecké (prognózy), které mají blíže k objektivním metodám. V závorkách a příměrech uvedené vztahy jsou příkladem jak věštec pomáhá médiu nebo jak učitel pomáhá utřídit pojmy studentovi. Velmi záleží na vzájemném propojení použitých kroků, expertní hodnoty dominantních a submisivních jednotlivců a zkoumané reality v čase. K úspoře nákladů a ke zvyšování vypovídací schopnosti prognóz se využívá systematiky výchozích i očekávaných podmínek ve struktuře společnosti nebo při řetězení metod do postupů jako uvádí následující příklad: -
objevením hodnoty generováním neprověřených nápadů (počátečních bodů) – heuristika (na počátku je proaktivní osoba)
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zvyšování počtu osob generujících nápady opakovaným a upřesňovaným pozorováním, například v metodě Delfské (věštec ovlivněním motivů získává nezávislé spolutvůrce budoucnosti)
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zvyšování počtu osob domýšlející nápady provazováním výsledků prováděním kolektivních metod, například brainstormingu, rozhodovací analýzy, chodníkového testu (mentální vůdci 160
podporují osvojení a zavádění submisivními osobami v krátkodobějším horizontu) -
zatřiďováním osobního pozorování do očekávané prázdné kostry systému (viz hierarchický strom vlastností nebo metoda FMEA) umožňuje okamžité opravy příčin negativních jevů (mentální vůdci si uvolňují mozkovou kapacitu na novou prognostickou činnost – u zbytku osob dochází k opačnému vývoji).
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zavedením společného systému pozorování (časové řady, velké soubory, tazatelská síť a panely respondentů) je možné zvýšit citlivost dělnické populace k budoucnosti, zejména, učíli se odvozovat z těchto dat strategie a konkretizovat teorie.
Ne náhodou uvedený příklad připomíná strukturu včelstva (matka, trubci, dělnice). Analogie se včelstvem vývoje však není cílem studia subjektivních metod. Metoda analogie je však jednou z nich. Pro zvýšení schopnosti výběru té nejsprávnější subjektivní metody do postupu prognózování je třeba subjektivní metody utřídit. K subjektivním metodám patří metody: -
dotazovací,
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analogického úsudku a
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metody analýzy dokumentů.
K dotazovacím metodám patří: -
heuristika,
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metoda delfská,
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brainstorming a
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psaní scénářů.
Psaní scénářů a metodu delfskou je vhodné použít tam, kde bude při odvozování řešení uplatňováno právo veta ve strategii W/W (W = win = výhra, / = vztah mezi partnery) nebo pareto optimum, protože zviditelňuje role účastníků. Brainstorming a heuristiku je vhodné použít tam, kde je možné prosadit ničím neomezovaný hlavní zájem při strategii zero sum nebo W/L (L = lose = prohra). Heuristika je definována jako nauka o objevování, jako návod k soustavnému hledání pravdy. Neopírá se o hotové poznatky, spíše se zaměřuje na hledání nového. Nerozlišuje kvantitativní ani kvalitativní aspekty jevů. Opírá se o znalosti a bohaté životní zkušenosti, o intuici a představivost jednotlivců. Heuristika je používána především tam, kde není možné využít formalizovaných postupů. Nevýhodou je, že je nutné brát v úvahu i charakter osobností, které poskytují předpověď (sklon k optimismu, pesimismu, obava z rizika a podobně). Heuristické metody na počítačích nabízí iterační postup ve spojení s generátorem náhodných čísel pro generování počátků a s třídícím mechanismem pro uspořádání dosažených maxim. Metoda delfská po zadání problému opakuje kroky: vývoj metodiky, výzkum a vyhodnocení do té doby, než hodnocení dává uspokojivou odpověď na zadání. 161
Psaní scénářů je prognostická metoda, která kombinuje uvolňování mozkové kapacity se zadáváním podmínek rolí aktérů. Postup psaní scénářů je následující: V první fázi je provedena anamnéza případu (například rozpory, zájmy, síla nebo zvyky účastníků). Ta je konfrontována s faktory bližšího a vzdálenějšího prostředí, které se mohou prosadit. Ve druhé fázi je provedena úkolová analýza (například náležitosti a efekty, které jsou nutné k úkolu: získání přímého přístupu k trhu). Činnosti, které vyplynou z úkolů jsou podrobeny faktorové analýze. Cílem je uspořádat a agregovat faktory podle významnosti. K dosažení tohoto cíle mohou být použity i na míru navržené (systémové) postupy. Ze struktury nebo z vazeb mezi agregovanými faktory je provedena projekce trendů. Pokud je toto provedeno pro každý úkol, nastává třídění alternativ, vývoj scénářů, analýza následků, analýza rušivých událostí a přenos scénáře. Několik úkolů, ze kterých byly odvozeny scénáře, je uvedeno v následující kapitole. Nyní ještě následuje komentář k objektivním metodám.
4.2.9 Objektivní metody (omezování chyb vstupních dat) Objektivní metody získaly své jméno od objektivního postupu, když vstupy a výstupy zůstávají subjektivní. Postup má podobu metod zpracování dat, které je třeba znát a správně používat. Vstupy a výstupy jsou předmětem diskusí a organizačních úprav, které by měly vyústit v objektivizaci výběru, měření, a to podle potřeb interpretace a zadání cílové hodnoty. Proto právě těmto kritériím je věnována největší pozornost s tím, že se předpokládá, že na zpracování náměrů bude použit vhodný software. Například použitím objektivních prognostických metod pro průzkum má být dosažena dostatečná přesnost zadání projektu pro ostatní typy projektantů a druhy projektů. Proto je podrobnější analýza posouvána do výzkumu, který je prováděn později nebo jinde. K objektivním metodám patří statistické metody a operační výzkum. Oba druhy metod mají kvantitativní charakter, to znamená, že sledované jevy musí být rozloženy do kvantifikovaných částí. Statistické metody používají k vysvětlení souvislostí mezi částmi regresní analýzu, extrapolaci trendů s lineární trendovou funkcí, mocninnou funkcí, semilogaritmickou funkcí, či s dalšími funkcemi. Dále jsou používány diskriminační analýza, koeficienty pořadové korelace, shluková analýza a další. Při vytváření prognóz je možné použít jeden ze dvou extrémních přístupů. Prognóza explorativní postupuje z minulosti do budoucnosti a prognóza normativní vychází ze žádoucích stavů v budoucnosti. V závislosti na proměnlivosti prognózou sledovaného tématu je možné definovat maximální délku prognózovaného období. Například: - na 15-25 let jsou zpracovávány vědecko-technické prognózy s ohledem na nástup a střídání vědecko-technických směrů a s ohledem na dobu životnosti jednotlivých typů investičního majetku, - na 40-50 let jsou zpracovávány prognózy přírodních zdrojů, rozvoje infrastruktury, sociálnědemografických stavů společnosti. 162
Na delší období jsou prognózy již silně hypotetické. Informace hledá každý jednotlivec, aby si s její pomocí zajistil konkurenční výhodu. a Ke zpracování objektivní dat jsou používány především statistické metody. Omyl, pokud vznikne, je obvykle vyvolán: - špatným měřením, - chybou ve vyhodnocení naměřených výsledků, - nevhodným nahrazováním měření teorií nebo přesvědčením, - nedostatkem času na měření vnějších vlivů v důsledku nezvládnutí vnitřních zmatků v organizacích, které se spojily, aby si udržely konkurenční výhodu. Statistika je dobrý nástroj k pozorování a zaznamenávání jevů, k úpravě a analýze souborů dat, k testování hypotéz a ke zlepšení rozhodování. Měření Statistika vždy začíná měřením a zaznamenáváním určitých zvláštností, či proměnných, z původní populace nebo série pozorování. Než je možné skutečné jevy měřit, musí být kódovány do zvolené mřížky. Když je sledovaná proměnná kvalitativní podstaty, musí být pozorování uspořádána do kategorií například podle kódu, adresáře, klasifikace nebo podle seznamu poruch. Pozorování jsou rozdělena do kategorií a sečtena kvůli zjištění četnosti nebo relativní četnosti rozdělení. Je-li proměnná kvantitativní, je možné její přímé číselné měření, avšak záleží na výběru metody a nástroje k jejímu vyhodnocení. Po rozdělení do předem určených číselných intervalů jsou sečtena pozorování ke zjištění rozdělení četnosti, relativní četnosti a kumulativní četnosti. V obou případech je přímé pozorování a měření v polních podmínkách nezbytné. Zjednodušování dat Ke zjednodušování dat jsou používány histogramy a indikátory, koncentrace nebo Pareto analýza, centrální tendence a disperze. Náhodné jedno-dimenzionální jevy Náhodné jednodimenzionální jevy jsou sledovány náhodným výběrem, sledováním stopy analýzou časových řad a analýzou prostorových sekvencí a geografickou koncentrací. Multi-dimenzionální statistika – viz předmět statistika Experimentální plány a Taguchi metoda – viz nástroje jakosti Za účelem omezení subjektivity měření a vlivu osobních chyb a za účelem získání nebo udržení konkurenční výhody se jednotlivci obvykle spojují v koalice, které používají při práci s informacemi subjektivní metody. Jak vybrat klíčové z možných kompetencí pro experty, klienty, sebe prosazující a týmové účastníky? A jak definovat relativně neměnné a delegovat to štábnímu personálu k rozpracování do 163
informačních systémů pro počítače? Tabulka II – 1: Kritéria správnosti návrhu konstrukce heuristické metody
Vhled do problému ze zkušenosti a umění – heuristikou Vývoj – metoda Delfská
Analýzy
Návrhy
Prognózy
brainstormingem
metodou scénářů
Kontrola
Zavádění
Porovnání s plánem
Osoba
dle úkolu
dle výsledku
Plánování
metody m. mixu
metody vědeckého řízení
Organizování
přiřazení projektu k plánu
přiřazení kompetencí osobám ve struktuře
Akce
plán
pozorování
Objektivní (kvantitativní) prognózy Z tabulky vyplývá, jak se zleva doprava a shora dolů řetězí objevovací, potvrzovací a konstruktivní akce do vzájemně se korigujících procesů.
4.3 Identifikace (osvojení osobní role a pozice) pragma-lingvistikou Případové studie z PP Pragma-lingvistika aktivuje dosud nepoužívaný cizí jazyk u osoby, která se jej již učila. Používá k tomu kontext a učí stavět priority na první místo tak, aby mohly být později doplňovány. Výuka je založena na opisech. Například rakev je popsána jako bedna, kam se dává mrtvé tělo. Někdo by se takovému vyjadřování mohl smát. Proto je potřeba vytvořit neformální atmosféru, rozdělit si úkoly, osobně se zlepšovat a získat ohlas na své výroky.
4.3.1 Neformální atmosféra skupiny. Kdo se o ní postará a bude ji udržovat? -
diversita
-
E-komunity
4.3.2 Delegování úkolů a zúžení reality na projekt (BIC). Kdo vystaví objednávku a zaplatí? Hodnocení pracoviště a zaměřování dohod s partnery Fred Will podniká s inovativnímí výrobky a technologiemi ve Skotsku. Tvrdí, že jeho dále uvedený podnikatelský koncept vychází pouze z praxe. Od teorií se výrazně distancuje. Začíná a postupuje podle následujících bodů:
164
I.
Charakteristika dodavatele:
a.
Poslání: Firma Strathclyde Innovation (SI) si klade za cíl podle smlouvy zajišťovat podporu (např. dotaci) a pomoc (např. služby) začínajícím, malým a středním firmám s inovativními výrobky, službami nebo myšlenkami, které vyžadují vývoj trhu nebo expertizu pro společné financování. Cílem je být profesionální a tvůrčí ve styku s klienty a silně zdůrazňovat rychlost a dodávku.
b.
Marketingová pomoc malým a středním podnikům (MSP): Uveďte definici EU. Uveďte definici firmy (SI). Jaká by měla být česká definice?
c.
Jaký typ marketingové pomoci MSP potřebují? Podnikatelé a začínající potřebují jeden a existující firmy jiný typ pomoci. Každý typ charakterizuje jinou fázi a potřeby životní křivky podniku.
II.
Pomoc začínajícím a podnikatelům:
d.
Cíle marketingové pomoci MSP:
1.
Pomoci firmám vyvinout a napsat strategický marketingový plán
2.
Pomoci firmám zavést, monitorovat a řídit zaváděním zvýšit účinnost marketigových strategií a následně ziskovost prodejů
3.
Pomoci vychovat MSP podle marketingového konceptu, včetně jeho použití v jejich firmě)
Identifikace podstaty řešení s programem po zapracování nových důležitých podnětů e.
Program MaDE: Zajišťuje vstup nových znalostí a těch, kteří je vyvíjejí formou odpovědí na následující otázky a prováděním úkolů:
1.
Kde a jak souvisí program MaDE s firmou SI (pro odpověď vyjasnit vztah mezi vývojovým potenciálem hodnoty programu a schopností managementu SI)?
2.
Jsme těmi nejlepšími, kdo nabízí pomoc (pro odpověď provést analýzu konkurence)?
3.
Uvědomit firmy o balíku pomoci
4.
Diskutovat detail v prvním a druhém stádiu
5.
Vybrat klienta
6.
Podepsat smlouvu
7.
Najmout manažery
Instrukce pro experty na organizaci průzkumu i zavádění f. 1.
Začít s dodávkou balíku pomoci Propagovat výrobek a firmu (MaDE a SI)
165
2.
Potvrdit cíle (1.-3.)
3.
Řídit podle cílů
4.
Poznat trh (stádia šetření a kvantifikace)
5.
Marketingová strategie
6.
Dodávka pomoci týmovou prací
7.
Kdo dělá co (odpověď nespočívá v delegování, ale v přebírání odpovědností členem týmu za ostatní na základě předvídání jejich reakcí a s podporou předem připravených projektů)?
8.
Časový rozvrh akcí
9.
Nastavení kontrolních kritérií (Co akce, to tržba).
10. Koordinační schůzky 11. SWOT analýza uzavírá, kontroluje a opravuje pomoc podnikatelům a začínajícím Finance: investiční, osobní a spolufinancování III.
Pomoc existujícím firmám:
g.
Ošetření řídící struktury
1.
Vyjít ze SWOT analýzy
2.
Prozkoumat řídící strukturu firmy
3.
Napsat a rozšířit doporučení do budoucna
4.
Zavést závěry zevnitř
5.
Nastavením nové řídící struktury delegovat a uvolnit se pro programování a projektování
Zajištění integrace partnerů posláním h.
Proškolit proces marketingového plánování:
1.
Přehled současných činností (Kde je firma nyní?)
2.
Nastavení cílů (Kam chce firma jít?)
3.
Vývoj strategie (Jak se tam dostane?)
4.
Vypracování plánu zvláštních akcí (Jak uvést plán do činností?)
IV. i.
Vyhodnocení: postupu
1.
Marketing firmy je podstatný
2.
Marketing produktu (marketingového plánu a pomoci) je podstatný
3.
Jít na mezinárodní trhy ve správný čas pro SI
166
j.
zdokonalování myšlenky: Jak se dostat správně na poprvé na zahraniční trhy?
1.
Poznej svůj výrobek
2.
Poznej svůj trh
3.
Poznej svou konkurenci
k.
Proniknutí na mezinárodní trhy
1.
Skutečně to chceme?
2.
Cíle
3.
Časový rozvrh
4.
Program vstupu:
5.
Jak vstoupit a vydržet na mezinárodním trhu?
6.
Monitoring postupu
l.
Závěry: Jak organizovat úsilí, aby se maximalizoval potenciál ve prospěch SI?
1.
Vyrobit marketingový plán
2.
Provést marketing v tržním výklenku
3.
Prodávat jakostí ne cenou
4.
Řídit podle cílů
5.
Používat všechny principy řízení podle cílů
6.
Připomínat, že pouze akce přináší výsledky a minimalizovat teoretizování
7.
Být pozitivní
8.
Být šťastný
m.
prodávat poctivě
n.
být úspěšný.
Podnikatelský koncept výše uvedené případové studie spočívá ve vývoji a předávání přidané hodnoty mezi specializovanými účastníky systému tak, aby se vyloučila nekompetence i její nositelé. Předávání přidané hodnoty probíhá mezi organizačními stupni (viz řádky) a fázemi procesu řízení (viz sloupce).
4.3.3 Certifikace dovedností a produktů. Kdo uzná certifikaci? Dovednosti osoby dodavatele jsou certifikovány podle stupnice: Shoda, dodávka, pružnost a produktivita. Lepší shoda mezi objednávkou a dodávkou a rychlost dodávky samotné vyvolává nižší náklady, zatímco pružnost umožňuje rychlejší vývoj modifikací a lepší dodávku při nižších zásobách. Produktivita znamená vybírat si a produktivně dělat jen potřebné, nikoliv zajímavé. Tím se poněkud omezuje vývojová základna, avšak zlepšuje ekonomika. 167
Projektová dokumentace k porozumění sobě a potřebám osob v okolí při odvozování a přijímání návrhu. Dokumentace: Kromě porozumění sobě, musí být ověřeno pochopení návrhu nebo projektu používáním ověřených pojmů z glosářů Tabulka IV - 41: Podmínky pro vývoj porozumění a podpory projektantovi a návrhu
Rámec
Logika zaměření Ověření příjmů dodavatele pro identifikaci partnerů
Doložení výdajů z instrukcí pro subdodavatele
Poslání a udělení prostředků
Globální cíle Zvláštní cíle Výsledky Akce Fáze procesu vývoje myšlenky, zavádění a kontroly provozu jsou součástmi postupů přidávání hodnoty projektované realitě. Tabulka IV - 42: Konkretizace procesů od vývoje myšlenky až po zlepšování provozu
Vývoj myšlenky
Rozpočty zavádění projektu
Rozbory výsledků provedených změn
globální cíle zvláštní cíle
globální cíle
výsledky
zvláštní cíle
globální cíle
akce
výsledky
zvláštní cíle
akce
výsledky akce
Tabulka se čte shora dolů a z leva doprava. Například zvláštní cíle ve sloupci “vývoj myšlenky” jsou odvozeny z globálních cílů, ale zároveň jsou tyto zvláštní cíle zdrojem pro odvozování globálních cílů ve stádiu zavádění projektu. Globální cíle mají podobu priorit a zvláštní cíle mají podobu indikátorů. Akce jsou odvozovány od extrémního rizika a vývojového potenciálu situace tak, aby výsledky dosahovaly poslání a cílů. Podobně jako vývoj, potvrzovací analýzy a návrhy jsou konkretizací projektové dokumentace, je možné dále konkretizovat každou z těchto fází. Níže uvedená tabulka konkretizuje měření a formy procesu vývoje. Hodnota vývoje roste zvládnutím čtyřech dovedností (viz sloupce), které mohou zproduktivnit další fázi postupu (viz řádky -Tabulka). -
Dokumentace metodiky projektu sestává z manuálu, plánu, postupů a záznamů, na které jsou 168
konkretizovány postupové cíle. Projekt musí integrovat práce kolegů a podmínky na trhu – viz kapitola 4 a www.magicanalyzer.cz nebo http://www.magicwebdrive.cz.
4.3.4 Postupové cíle 1. 2.
V manuálu prokázat nejlepší hodnotu vlivu projektu, například pomocí parametrů shoda, dodávka, pružnost a produktivita Doložit proveditelnost plánu k dosažení nejlepší hodnoty jejím odvozením z prognóz
3.
Doložit proveditelnost postupů benchmarkingem nebo přidělením pozic a rolí šampiónům, vedení, radě a podnikatelům
4.
Systémem vedení záznamů zajistit integraci osobních cílů zúčastněných expertů: pracovníků, prodejců, vedoucích, projektantů a generalistů:
-
kriticky analyzovat výstupní, synergické, procesní, vývojové a rizikové ukazatele
-
vyhodnotit časové řady záznamů z minulých projektových cyklů.
Dílčí cíle jsou uspořádány podle potřeb sestavování dokumentovat podle ISO 9000/2000: -
příručka pro získání zakázky
-
plán pro zobrazení předstihu dodávané hodnoty zákazníkovi před konkurencí
-
postupy k doložení vzniku této hodnoty a vyloučení chyby při zavádění a provozu
-
záznamy pro včasnou diagnostiku a opravu chyb vzniklých při plánování, zavádění a provozu.
Všechny součásti dokumentace mají vnitřní obsah sestaven podle zvláštností individuální nabídky.
4.3.5 Publikace článků. Jak získat největší ohlas publikací? Pomocí vyhledávače v knihovních databázích lze vyhledat četnost výskytu pojmu a jeho modifikací. Pak v knihovně vybraného časopisu je nutno prověřit, zda tento pojem přichází do ohniska zájmu. Pokud ano, je zveřejnění článku s názvem a souhrnem, složeným z hledaných a vybraných slov, téměř zaručeno.
5 Část II. Provést instalaci software a aplikaci na cílenou problematiku (e-bus + e-learning glosář) 5.1 Předání a přijetí instrukcí účastníky instalací a naplněním nástrojů e-businessu. Instalační CD a pozvánka na prezentační instalaci. Zpráva a případové studie z projektu e-business pro malé a střední firmy 5.1.1 Mambo/Jomla installation CD CD is attached to this printed booklet. Just few examples of print screens are shown here.
Mambo/Joomla CD Přes deset prezentací, které vás naučí pracovat s CMS Joomla/Mambo. Na CD lze nalézt několik programů, které usnadňují práci s Joomlou/Mambem. 169
Po vložení CD do CD-ROR mechaniky se spustí AUTORUN , kde jsou všechny prezentace, programy a přídavné moduly do Joomly/Mamba. Uvítací obrazovka s menu nabídkou – AUTORUN:
Nadpisy jsou odlišeny podle stylu a barvy písma : Odkaz na textový dokument 1)Odkaz na prezentaci 2)Odkaz na podkategorii obsahující prezentace Intalace programu z CD
Odkaz na internetovou adresu
Ukázka prezentace :
170
5.1.2 e-shop, e-community, DB, EDI, e-statistika, principy elearningu. Co z toho a co dříve zvládnout? 5.1.3 Glosář e-learningu Adaptive Control
A process in which learners are directed or branched to different instructional materials in a lesson based on the program’s evaluation of their responses to lesson exercises
Advisement
A process in which learners are given advice as to whatever actions they should take in a lesson based on the program evaluation of their responses to lesson exercises.
Agent
Onscreen characters who help guide the learning pro during an e-learning episode. Also called pedagogical agents.
Arousal Theory
The idea that adding entertaining and interesting material to lessons stimulates emotional engagement, that promotes learning.
Asynchronous Interactions
Opportunities for learners and/or instructors to interact with each other via computer at different times.
Auditory Channel
Part of the human memory system that processes information that enters through the ears and is mentally represented in the form of word sounds.
171
Clinical Trials
Cognitive Theory
Research comparing the learning outcomes and/or processes of people who learn in a target c-learning course versus people who learn in another venue such as a competing e-learning course. Also called controlled field testing.
Learning An explanation of how people learn based on the idea of dual channels (information is processed in visual and auditory channels), limited capacity (only a small amount of information can be processed in each channel at one time), and active learning (meaningful learning occurs when learners pay attention to relevant information, organize it into a coherent structure, and integrate it with what they already know. Also called cognitive theory and cognitive theory of multimedia learning.
Cognitive Load
The amount of mental resource in working memory required by a task.
Collaborative Learning
A structured instructional interaction among two or more learners to achieve a learning goal or complete an assignment.
Concept
Lesson content that refers to a category that includes multiple instances.
Content Analysis
Research to define content and content relationships to be included in an educational course. See also Task Analysis.
Coherence Principle
People learn mole deeply from multimedia lessons when distracting stories, graphics, and sounds are eliminated.
Contiguity Principle
People learn more deeply when corresponding printed words and graphics are placed dose to one another on the screen or when spoken words and graphics axe presented at the same time.
Control
A comparison lesson that does not include the variable being studied in the treatment lesson.
Controlled Studies
Research comparing the learning outcomes and/or processes of two or more groups of learners; the groups are the same except for the variable(s) being studied. Also called experimental studies.
172
Dependent Variable
The outcome measures in an experimental study.
Directive Instruction
Training that primarily asks the learner to make a response or perform a task and then provides feedback Also called show-and-do method
Distributed Practice
Practice exercises that are placed throughout a lesson rather than all in one location. Compare to Massed Practice.
Drag and Drop
A facility that allows the user to move objects from one part of the screen to another. Often used in c-learning practice exercises.
Effect Size
A statistic indicating how many standard deviations difkrence there is between the mean score of the experimental group and the mean score of the control group.
e-Learning
A combination of content and instructional methods delivered by media elements such as words and graphics on a computer intended to build jobtransferable knowle4e and skills linked to individual learning goals or organizational performance.
Encoding
Integration of new information in working memory into long-term memory for permanent storage.
Encoding Specificity
A principle of memory stating that people are better able to retrieve information if the conditions at the time of original learning are similar to the conditions at the time of retrieval.
Experimental Studies See controlled studies.
Exploratory Lessons
Lessons that arc high in learner control and rely on the learner to select instructional materials they need..
Extraneous Load
The amount of mental work in a lesson that results from the instructional design of the lesson
173
Fact
Lesson content that is unique and specific. information.
Far Transfer Tasks
Tasks that require learners to use what they have learned in a novel situation, such as adjusting a general principle for a new problem.
Feedback
Information concerning the correctness of one’s performance on a learning task or question.
Formative Evaluation The evaluation of courseware based on learner responses (test results or feedback) during the development and initial trials of the courseware.
Graphic
Any pictorial representation, including illustrations, drawings, charts, maps, photos, organizational visuals, animation, and video. Also called picture.
Guided Discovery Instruction
Training in which the learner tries to accomplish an authentic job task, along with guidance from the instructor about how to process the incoming information.
Independent Variable The feature that is studied in an experiment.
Inform Programs
Lessons designed primarily to communicate information rather than build skills.
Informal Studies
Research in which conclusions arc based on observing people as they learn or asking them about their learning. Also called observational studies.
Information Delivery An explanation of how people learn based on the idea that learners Theory directly absorb new information presented in the instructional environment. Also called the transmission view or the information acquisition view.
Instructional Method
A technique in a lesson intended to facilitate cognitive processing that underlies learning.
174
Integration Process
A cognitive process in which visual information and auditory information are connected with each other and with relevant memories from long-term memory.
Interaction
See Practice.
Intrinsic Load
The amount of work load in a lesson based on the complexity of the content. Compare to Extraneous Load
Jigsaw
A structured collaborative process that requires the integration of subteam research to a home team project.
Learner Control
Allowing the learner to control the presentation of the lesson, such as the pacing, topics, and instructional elements, practice or examples.
Link
An object on a screen (text or graphic) that when double clicked leads to additional information on the same or on different Web pages.
Long-Term Memory
Part of the cognitive system that stores memories in a permanent form.
Massed Practice
Practice exercises that are placed all in one location in a lesson. Compare to Distributed Practice.
Media Element
Text, graphics, or sounds used to convey lesson content.
Meta-cognition
Awareness and control of one’s cognitive processing, including setting gods, monitoring progress, and adjusting strategies as needed. Also called meta-cognitive skill and meta-skill.
Modality Principle
People learn more deeply from multimedia lessons when graphics are explained by audio narration rather than onscreen text.
Mouse-Over
A technique in which new information appears on the screen when the user places his or her mouse over a designed screen area. Also called rollover.
175
Multimedia Presentation
Any presentation containing words (such as narration or onscreen text) and graphics (such as illustrations, photos, animation, or video).
Multimedia Principle People learn more deeply from words and graphics than from words alone.
Near Transfer Tasks
Tasks that require the learner to apply a well-known procedure in the same way as it was learned.
Performance Analysis Research to determine that training will support organizational goals and that c-learning is the best delivery solution.
Perform Programs
Lessons designed primarily to build job-specific skills.
Personalization Principle
People learn more deeply from multimedia lessons when the speaker uses conversational style rather than formal style.
Practice
Structured opportunities for the learner to engage with the content by responding to a question or taking an action to solve a problem. Also called interaction.
Principle-Based Lessons
Lessons based on guidelines that must be adapted to various job situations. See also Far Transfer.
Procedural Lessons
Lessons designed to teach step-by-step skills that are performed the same way each time. See also Near Transfer).
Process
Lesson content that refers to a flow of events such as in a business or scientific process.
Probability
A statistic indicating the chances that we would be incorrect in concluding that there is a difference between the mean scores of the experimental and control groups.
Problem-Based Learning
A type of collaborative process in which groups define and research learning issues based on their discussion of a case problem.
176
Receptive Instruction Training that primarily presents information without explicit guidance to the learner for how to process it. Also called the show-and-tell method See also Inform Programs
Redundant Onscreen Onscreen text that contains the same words as corresponding audio Text narration.
Redundancy Principle People learn more deeply from a multimedia lesson when graphics are explained by audio narration alone rather than audio narration and onscreen text. Rehearsal
Active processing of information in working memory; including mentally organizing the material.
Retrieval
Transferring information stored in long-term memory to working memory. Also called Retrieving Process
Scripted Cooperation A type of collaborative process in which pairs of learners work in a structured manner to learn course materials. Seductive Detail
Text or graphics added to a lesson in order to increase the learner’s interest but which is not essential to the learning objective.
Selecting Process
A cognitive process in which the learner pays attention to relevant material in the lesson.
Self-Questioning
The process of asking oneself questions about the presented material during learning.
Sensory Memory
Part of the cognitive system that briefly stores visual information received by the eyes and auditory information received by the ears.
Seven-Jump Method
A structured collaborative process that specifies a series of group interactions for discussion of a problem and research on learning issues. See Problem-Based Learning.
Simulation
An interactive environment in which features in the environment behave similarly to real-world events.
Statistical Significance
A measure of the probability that the differences in the dependent variables in the test and control groups are real and are not a chance difference.
177
Storyboard
A layout that outlines the content and instructional methods of a lesson, typically used for preview purposes before programming.
Summative Evaluation
Evaluation of the impact of the courseware conducted at the end of the project; may include cost-benefit analysis.
Synchronous Interactions
Opportunities for learners and/or instructors to interact with each other via computer at the same time.
Task Analysis
Research to define the knowledge and skills to be included in training, based on observations of performance and interviews of performers.
Transfer
Application of previously learned knowledge and skills to new situations encountered after the learning event.
Transfer Appropriate Activities that require the learner to perform during training as they would Interactions on the job.
Treatment
A variable or factor incorporated in a lesson to determine its impact on learners.
Visual Channel
Part of the human memory system that processes information received through the eyes and mentally represented in pictorial form.
Worked Example
Step-by-step demonstration of how to solve a problem.
Working Memory
Part of the cognitive system in which the learner actively (consciously) processes incoming information from the environment and retrieved information from long-term memory. Working memory has two channels (visual and auditory) and is limited in capacity
5.2 Investování a návratnost financí u každého i u všech účastníků je zajištěno využitím jejich předchozího vzdělání. Rozpočty z PP + ABC (přeložit a přidat aplikační tabulku) 5.2.1 Rozpočty. Jak získat podporu partnerů a osobní příjem?
5.3 Rozpočtování výstupů a zcelování procesů u sebestředných podnikatelů Po prostudování této lekce byste měli: 178
-
umět rozhodnout zda je lepší použít rozpočtů nebo normativů jako podkladu pro rozhodnutí
-
umět udržovat proporce mezi de/centralizací pravomocí k rozhodování
-
umět definovat požadovanou disciplinu nebo tvůrčí prostor v delegovaných pravomocích
-
definovat třídy obtížnosti projektů a normativů a volit ty s odpovídajícím poměrem pracnosti a vypovídací schopnosti
-
zvládnout techniky rozpočtování (úplné a dílčí) a triky nositelů rolí držitelů rozpočtů
De/centralizace, delegování nebo přivlastnění si části projektu může být provedena pomocí rozpočtů, normativů, plánů, projektů a nebo jen odstraněním vlivu nekalé konkurence. Zde je pozornost věnována rozpočtům. I ty jsou různě složité a podrobné podle toho, pro jaký účel a kým jsou používány. Následující příklady proto rozlišují rozpočty pro role živnostníků, manažerů a podnikatelů. Ve všech případech jsou rozpočty používány ve fázi zavádění, nikoliv na vývoj a plánování. Naturální bilance, konkretizovaná do srozumitelné presentační podoby pro obchodní partnery může být konečným plánovacím dokumentem v rozpočtové sféře. V podnikatelské sféře jsou požadavky věřitelů na rozpočty (financování) členěny podle náročnosti plánované změny do třech tříd, z nichž každá se rozhoduje podle jiných kritérií. Rozpočty jsou často zaměňovány s rozbory a výkazy. Proto je vhodné upřesnit podmínky pro použití této techniky plánování a odlišit ji od technik kontroly. Tam, kde je odchylka tak malá, že je možné spolehnout na odhad finančního toku mezi partnery, se plánuje většinou zavádění typových projektů, nikoliv jejich vývoj, či prognózy některých vlivů.
5.3.1 Dílčí rozpočty pro dědice majetku Individuální podnikatelé (farmáři, řemeslníci, zlepšovatelé, prodejci) používají techniku dílčích rozpočtů, která mnohdy nevyžaduje ani poznamenat si údaje a umožní vytvořit si dostatečný úsudek pro rozhodnutí. Dílčí rozpočet vyhodnocuje rozdíl mezi výchozím a následným stavem po zavedení změny. Tím se dílčí rozpočty liší od ostatních ekonomických výpočtů, které vyhodnocují každou změnu zvlášť a vzájemně tyto změny provazují. Změnou může být zvýšené používání intenzifikačního faktoru (hnojiva), ochranného faktoru (pesticidu), zvýšení počtu (zavedením pracnější výroby) nebo snížení počtu pracovníků nákupem stroje, který nahradí jejich práci. Tabulka IV - 2: Výdajová a příjmová strana dílčího rozpočtu Výdajová strana rozpočtu
Příjmová strana rozpočtu
a)
Ztracené příjmy
c)
Nové příjmy
b)
Nové výdaje
d)
Původní uspořené a výdaje
K tomuto vzorci dílčího rozpočtu je dále uvedeno několik příkladů jeho použití. Vlastně jsou to úvahy jednotlivce, které jsou natolik jednoduché, že je možné je udržet v hlavě a rovnou se podle nich řídit. Pokud chce poradce u drobného podnikatele získat zakázku, musí mu připravit podklady právě v této jednoduché podobě. 179
Prosté využití volné kapacity a intenzifikačního faktoru Farmář uvažuje takto: Zvýším hnojení dusíkem o 500 kg a stav krav z 10 na 12 ks. Kolik vydělám? Tabulka IV – 3: Rozpočtové úvahy farmáře o použití intenzifikačního faktoru Výdajová strana rozpočtu
Příjmová strana rozpočtu
a) Ztracené příjmy:
a)
Nové příjmy:
10000 l mléka od 2 krav po 8 Kč = 80000 Kč Za vedlejší výrobky (tele, hnůj) = 4000 Kč b) Nové výdaje:
Původní uspořené a výdaje
0,3 kg směsi na 1 l mléka * 3 Kč = 9000 Kč 300 l mléka za 8 Kč pro 1 tele * 2 = 4800 Kč krmné přísady úrok na krávy 17000 * 2 * 0,1
= 800 Kč = 3400 Kč
veterinární náklady a inseminace = 4000 Kč 500 kg dusíku
Celkem
= 13500 Kč
35500 Kč Celkem
84000 Kč
Farmář má dvě místa ve stáji volná. Nepočítá proto s výdaji na rozšíření stáje, dojicí zařízení ani s cenou své práce. Rozdíl mezi příjmovou a výdajovou stranou proto musí být dostatečně velký, aby byl atraktivní. A to 48500 Kč je. Zároveň je z této úvahy možné usoudit, že kdo nemá výše zmíněné farmářské zázemí, nemůže do odvětví vstoupit. Záměna výroby s nižší intenzitou za výrobu s vyšší intenzitou Farmář uvažuje takto: Prodám býky a na každé 3 koupím krávu. Kolik vydělám? Data o farmě: 22 krav, 4 březí jalovice, 6 jalovic, 7 jaloviček, 7 býčků, 9 býčků na žír, 1 plemeník Změna: 9 býčků a 7 telat býčků prodat za 7100 a nakoupit 3 krávy po 3000 (ceny jsou v měně neznámé země). Nový příjem z prodeje býčků 7100,- nestačí pokrýt cenu za nákup krav 9000,- a na vzniklý rozdíl – 1900,- bude nutno si vzít úvěr za 10% úroku.
180
Investiční vlivy jsou předsunuty před kalkulaci a do dílčího rozpočtu vstupují jen úrokem na pokrytí rozdílu z nákupu a prodeje zaměňovaných kategorií skotu.
Tabulka IV – 4: Rozpočtové úvahy farmáře o záměně faktorů
Výdajová strana rozpočtu
Příjmová strana rozpočtu
a) Ztracené příjmy:
c)
roční ztráta z prodeje býků
Nové příjmy:
3400,3 krávy * 2500 l * 0,7 za l mléka
5250,-
prodej navíc brakované krávy
1500,-
prodej telat býčků b) Nové výdaje:
d)
0,-
Původní uspořené a výdaje
úrok 10%
190,- krmiva pro býčky (300l mléka a 200 kg směsi na tele) 2310 směsi 500 kg na krávu po 0,6 * kg-1 900,veterinář, inseminace po 100 na krávu 300,-
Celkem
4790,-
Celkem
9060
Z rozdílu výdajové a příjmové stránky vyplývá, že na změně farmář vydělá 4270,-. Pořízení a splátky investice Farmář vyčerpal neinvestiční formy růstu. Uvažuje o nákupu nového dojicího zařízení. Data: Hotovost 2000, úrok 10%, splátka 20%
181
Cena dojicího zařízení
5000,-
+ náhradní díly
750,-
Kapitálová potřeba celkem
5750,-
Vlastní fondy
2000,-
Požadovaný úvěr
3750,-
Tabulka IV – 5: Rozpočtové úvahy farmáře o náhradě pracovní síly investicí do strojů Výdajová strana rozpočtu
Příjmová strana rozpočtu
Ztracené příjmy
Nové příjmy
Nové výdaje
Původní uspořené a výdaje
údržba (20% z 5000)
1000,- úspora 1 pracovníka
palivo (730 l po 1.20)
876,- úspora naturálií pro 1 pracovníka
desinfekce
100,-
2500,510,-
úrok 375,splátka Celkem
750,3101,- Celkem
3010,-
Z rozdílu příjmů a výdajů vyplývá ztráta –91,- za rok. Pokud ji farmář přežije v prvním roce, sníží se jistina a tím i úrok. Po pátém roce odpadnou splátky. Tato úvaha ukazuje možnost převzetí podniku synem farmáře, který zajistí splátky úvěrů z příjmů z hospodaření a bude vytvářet předpoklady pro prodej podniku. Cena podniku nebyla vlastně v kalkulaci zvažována. Výhodou je nákup moderní technologie podle existující kapacity trhu, úspora jednoho pracovníka (zřejmě otce) a udržení farmy a její ceny, která umožní vzít si úvěr na přilepšení k penzi otce a vyplacení sourozenců a ručit jej hodnotou farmy. Snížení daňového základu je argumentem, podporujícím vyplácení členů rodiny. Zatím nebyla řešena potřeba rozšiřovat trh marketingem.
5.3.2 Rozpočty pro nájemce prostředků k podnikání Ne každý se narodí s takovým majetkovým zázemím jako nejstarší syn farmáře. Přesto si může pronajmout prostředky k farmaření, pokud bude počítat vedle proměnných i s proměnnými a stálými výdaji a použije nejjednodušších podílových ukazatelů, které ukazují minimální hranici a umožňují srovnávat náklady příležitosti i v časových řadách. Úvahy o struktuře pěstovaných plodin jsou uvedeny na příkladu sóji a kukuřice, který je doveden do stanovení normativů pro nákupy, akce a vztahy s partnery. Příklad je převzat ze Spojených států amerických. Tabulka IV - 6: Formulář podnikatelského rozpočtu – příklad kukuřice 182
Podnikatelský rozpočet: Kukuřice
Farma: AB
Počet jednotek (akry nebo ks): 80
Příjem:
Za jednotku
Celkem
Sója 130 bu po 2,20 USD
286
22880
Osivo
20
1600
Hnojivo
35
2800
Pesticidy
18
1440
15,60
1250
Skladování
13
1040
Práce strojů
60
4800
Administrativa
23
1840
184,60
14770
2,50
200
10,50
840
13
1040
Výdaje: Přímé výdaje:
Sušení
Celkem proměnné výdaje Stálé výdaje Pojištění Majetková daň Celkem stálé výdaje Celkové výdaje
197,60
15810,-
Zůstatek na účtu
88,40
7070,- USD
183
Tabulka IV - 7: Formulář podnikatelského rozpočtu – příklad sóji Podnikatelský rozpočet: Sója
Farma: AB
Počet jednotek (akry nebo ks): 80
Příjem:
Za jednotku
Celkem
Sója 40 bu po 5,25 USD
2
16800
13
1040
12,50
1000
14
1120
Skladování
4
320
Práce strojů
65
5200
Administrativa
17
1360
125,50
10040
7,50
600
10,50
840
18
1440
Výdaje: Přímé výdaje: Osivo Hnojivo Pesticidy
Celkem přímé výdaje Stálé výdaje Pojištění Majetková daň Celkem stálé výdaje Celkové výdaje
143,50
11480,-
Zůstatek na účtu
66,50
5320,- USD
Použitím níže uvedených podílových ukazatelů je možné upravit výnosy nebo tržby. Vzorec: Podílový ukazatel pro srovnávání nákladů příležitosti
184
Výrobní náklady = celkové náklady / výnos = Bod zvratu ceny
Srovnání výrobního nákladu s cenou je podkladem pro marketingová rozhodnutí.
Bod zvratu výnosu = celkové náklady / prodejní cena
Bod zvratu výnosu, vypočítaný z pravděpodobné ceny, umožňuje nastavit hnojení a ochranná opatření tak, aby bylo dosaženo dostatečného výnosu a zisku, případně poskytuje informaci k vyloučení zvažované plodiny z osevního postupu. Výnosy a plochy, případně i alternativní opatření lze optimalizovat s využitím matematických metod. Po takové optimalizaci vstupují do dalšího zpracování modifikované údaje, jak je tomu také v následujícím schématu, kde se změnily tržby z kukuřice a sóji.
Tabulka IV - 8: Rozpočet příjmů a výdajů firmy …AB…………… za rok …. Příjmy: -
z prodeje plodin:
kukuřice
sója -
dotace
-
z prodeje dobytka
-
ostatní
23440 16400
Celkem příjmy
39840
Výdaje: - osivo
2640
- hnojiva
5400
- chemikálie
2560
- vápenec - subdodávky - nájem práce strojů
10000 185
- opravy
2625
- pojištění
800
- daně
1680
- úrok
1650
- administrativa
3200
- DHIM (vybavení) - nákupy pro dobytek - sušení
1250
- skladování
680
- ostatní Celkem výdaje
32485
Odhadovaný čistý příjem
7355 (výsledek)
Pokud je výsledek dostatečným podnětem, aby byl dosažen, je nutné, aby se nezmenšil chybami při provádění rozpočtovaných akcí. Tok hotovosti musí respektovat reálné podmínky, například to, že plodiny se prodávají po sklizni a na jaře v dalším roce.
Tabulka IV - 9: Čtvrtletní rozpočet toku hotovosti pro farmu … AB.. a rok ……
Příjmy
Celkem
1. čtvrtletí
186
2. čtvrtletí
3. čtvrtletí
4. čtvrtletí
-
z plodin:
kukuřice loňská
12000
kukuřice letošní
11440
sója loňská
8000
sója letošní
8400
12000 11440 8000 8440
- dotace - prodej dobytka - ostatní CELKEM PŘÍJMY
39840
0
20000
19840
2640
2640 3800
1600
10000
5000
5000
2625
850
1775
Výdaje -
osiva
- hnojiva
5400
- chemikálie
2560
2560
- vápenec - subdodávky - nájem práce strojů - opravy - pojištění
800
800
- daně
1680
840
840
- administrativa
3200
3200
1250
1250
680
680
- DHIM - nákupy pro skot - sušení - skladování ostatní CELKEM VÝDAJE
30835
6040
9650
1640
13505
Podtržené výdaje v prvním čtvrtletí ukazují, že proti nim nevznikají žádné příjmy a bude nutno vyrovnat tok hotovosti pomocí úvěru
187
Tabulka IV - 10: Pokračování čtvrtletního rozpočtu toku hotovosti na farmě …AB.. v roce ……….. Počáteční zůstatek účtu Příjmy
1500
1500
39840
460
2160
20000
520 19840
Prodej majetku HOTOVOST dostupná
41340
1500
20460
2160
20360
Výdaje
30835
6040
9650
1640
13505
Nákup majetku Plánované splátky úvěru
3000
3000
Plánované splátky úroků
1500
1500
POŽADOVANÁ HOTOVOST
35335
6040
9650
1640
18005
ČISTÁ dostupná hotovost
6005
-4540
10810
520
2355
Nové úvěry
5000
5000
Vklad majitele Splátka nového úvěru
5000
5000
Splátka úroku nového úvěru
150
150
4500
3500
Poplatky majiteli
188
1000
Konečný zůstatek účtu
1355
460
216
520
1355
Celkem zbytek úvěru
15000
20000
15000
15000
12000
Z nájemného manažera se může stát rodinný farmář, pokud na výše uvedené rozpočty napojí kapitál své rodiny: aktiva, pasiva a práci.
Tabulka IV - 11: Kapitál rodinné farmy
Aktiva Půda
392.500
Budovy
573.500
Nástroje a zařízení
348.600
Dobytek
327.500
Rozpracovaná výroba
16.600
Peníze a pohledávky
24.700
Aktiva celkem
1.647.400
Zdroje 189
Hypotéka
120.000
Vlastní kapitál
861.700
Celkem
981.700
Práce Mladý a starý farmář 1 + 1
120.000
Bratr 0,5
30.000
Manželka 0,5
30.000 180.000
Součtem zdrojů a vložením práce rodiny (1.161.700) nelze pokrýt aktiva (1.647.400), která jsou potřebná pro výrobu. Pronájmem činností, která zabezpečí zbytek aktiv vlastně farmář přibírá do rodiny, či podniku, ostatní dodavatele, kteří například za využívání budov vnesou potřebných 485.700.
5.3.3 Využití růstového potenciálu trhu nákupem moderní technologie Skupina expertů ze zemědělství, mlékárenského průmyslu a výzkumných ústavů zpracovala marketingovou studii, kde zjistila a navrhla využít významně nižší spotřebu jogurtu na místním trhu, než v zahraničí. Tato studie by byla řešena v předmětu „marketing“. Zde na ní navazuje rozpočet, podle kterého by bylo možné projednat investici do výroby jogurtů s obchodními partnery. Z předběžných konzultací byl sestaven níže uvedený náčrtek a podmínky, podle kterých byly v rozpočtech nastaveny a nabídnuty podmínky partnerům. Na základě takto sestavených a projednaných podkladů budou sepsány a podepsány smlouvy, formalizující partnerství.
Schéma IV - 4: Půdorys rozmístění zařízení
190
Ceny v rozpočtech odpovídají odhadům změn kurzu v čase zavádění investice do provozu. Tabulka IV - 12: Investiční rozpočet
Investice do stálých aktiv
,000 Mezisoučty
- renovace budovy skladu
500
- výrobní linka na jogurt
5100
- balička
660
- inventář
300
- nákladní auta
900 7460
Investice do oběžných aktiv - zásoba 10000 l mléka za 4,2
42
- zásoba 9333 l výrobku za 7.4
69
- zásoba 250000 obalů za 0,45
112
- pohledávka 2,8 mil. l / 12 měs.
1867 191
- pokladna
50 2140
Aktiva celkem
9600
Financováno z: - kapitál firmy
5000
- úvěr u banky
4000
- kontokorent
600
Pasiva celkem
9600
Technická kapacita provozu je 2,8 miliónu l jogurtu ročně. Na tuto kapacitu a platební disciplinu zákazníků musí vytvořena rezerva na pohledávky již v investičním rozpočtu.
Tabulka IV - 13: Majetkový rozpočet ke dni zahájení
Aktiva
Ke dni zahájení provozu
Stálá aktiva - zhodnocení budovy - výrobní linka na jogurt
kapitál 500 úvěr
Pasiva 5000 4000
5100
- balička
660
- inventář
300
- nákladní auta
900
Oběžná aktiva - zásoba obalů - běžný účet - pokladna CELKEM
225 1265 50 9000 CELKEM
9000
Ke dni zahájení provozu ještě nebyla zaplacena zásoba mléka. Ještě se nevyrábí, proto se ani nemohlo nic prodat, a nevznikla ani pohledávka ani nebylo nutné čerpat kontokorent. Tím se liší majetkový od investičního rozpočtu. Rozdíl se objevil v zůstatku na běžném účtu, který zase nebyl uvažován v investičním rozpočtu. Majetkový rozpočet má být vyrovnaný, a proto se aktiva a pasiva uvádí vedle sebe jako misky vah. Rozpočet zisku a ztrát uvádí nápočtové hodnoty. Ty se mohou záměrně uvádět tak, aby narůstaly v prostoru, který je vymezen rozdílem mezi výstupními tržbami a vstupními náklady. 192
Tabulka IV - 15: Rozpočet zisků a ztrát za první rok
Prodej 2.8 miliónů l jogurtu za 8
22400
Nákup 3 miliónů l mléka za 4,20
12600 9800
Výrobní náklady Proměnné: - ostatní výrobní materiály
140
- energie
672
- voda
448 193
- obaly na 3 miliony l za 0,45
1350 2610
Stálé: - odpisy 900+120
1020
- údržba
170
- ostatní stálé výrobní náklady
1710 2900
Režie Proměnné: palivo
560
Stálé: - mzdy
830
- odpis zhodnocení budovy
50
- nájemné za budovu 12*5
60
- náklady na administrativu 12*40
480
- odpisy nákladních aut
200
- opravy a údržba nákladních aut
100 1720
Celkové náklady
7790
Zisk před odečtením finančních nákladů
2010
Finanční náklady – viz rozpočet toku hotovosti
380
Čistý zisk před zdaněním
1630
Daň 25%
408
Čistý zisk po zdanění
1222
Zisk se zdá být atraktivní a je možné jít žádat o úvěr. Úvěrář však nebude věřit zdrojovým číslům a tomu lze předejít doložením nákladové ceny a rezerv. Nákladová cena se počítá vydělením celkového nákladu technickou kapacitou výroby za rok. Tabulka IV - 16: Nákladová cena jednoho litru jogurtu Nákup mléka
12600
Variabilní náklady
2610
Stálé náklady
2900
Variabilní režie
560
Stálé režie
1720
Finanční náklady (400 úroku z úvěru +2 kontokorentu – 22 přijatých úroků z BÚ)
380
194
Celkem
20.770.000
Nákladová cena = 20.770.000 / 2.800.000
7,41
Rezervou k reinvestování je čistý zisk, pokud budou faktury včas proplaceny, a odpisy, kterými stát zpětně uznává investovanou částku a umožňuje ji odečíst od daňového základu. Tabulka IV - 17: Schopnost reinvestovat
Čistý zisk po zdanění
1222
Odpisy
1270
CELKEM
2492
Platební kázeň a plánovité rozložení plateb může uspořit potřebu finančních prostředků. Někdy se hovoří o přeměně finančního velblouda ve finančního koně. Kůň má hladký hřbet a má připomínat stabilní a definovaný stav disponibilních prostředků na běžném účtu. Velbloud má hrby a ty mají připomínat nutnost pozastavovat platby, aby se pro ně vytvořil zůstatek na účtu z příjmů. Aby se tomu předešlo se sestavuje rozpočet plateb (cash flow).
195
Tabulka IV - 18: Rozpočet plateb
Měsíc Počáteční zůstatek
1
2
3
4
1265 -139
115
316
Příjmy od věřitelů
5
6
7
8
9
10
11
12
Celke m
572 1055 1030 1514 1773 1977 2236 2722
1265
1867 1867 1866 1867 1867 1866 1867 1867 1866 1867 1867 20534
Příjmy z úroků
1
PŘÍJMY CELKEM
2
2
3
3
3
4
4
22
1867 1867 1866 1868 1869 1868 1870 1870 1869 1871 1871 20556
Výdaje: - nákup mléka - ostatní materiál
1050 1050 1050 1050 1050 1050 1050 1050 1050 1050 1050 1050 12600 30
10
- energie a voda
10
10
280
- obalové materiály - údržba
10
225 14
14
10
10
280 225
14
10
14
15 196
10
10
280
225 14
10
225 14
14
225 14
14
14
10
140
280
1120
225
1350
15
170
- ostatní stálé
142
143
142
143
142
143
142
143
142
143
142
143
1710
- mzdy
69
69
69
69
69
70
69
69
69
69
69
70
830
- nájem budovy
5
5
5
5
5
5
5
5
5
5
5
5
60
- administrativa
40
40
40
40
40
40
40
40
40
40
40
40
480
- opravy a údržba aut
8
8
9
8
8
9
8
8
9
8
8
9
100
400
400
- splátky úroku - placené úroky
2
- palivo
46
47
2 47
46
47
47
46
47
47
46
47
47
560
CELKEM 1404 1613 1666 1610 1385 1894 1384 1611 1666 1610 1385 2294 19522 VÝDAJE Konečný zůstatek
-139
115
316
572 1055 1030 1514 1773 1977 2236 2722 2299
2299
Konečný zůstatek z rozpočtu plateb se přenáší do aktiv majetkového rozpočtu ke konci období. Do pasiv se přenáší zisk a hodnota stálých aktiv se snižuje o odpisy, uvedené v nákladech.
Tabulka IV - 19: Majetkový rozpočet ke dni ukončení
Aktiva
Ke dni zahájení provozu
Stálá aktiva - zhodnocení budovy - výrobní linka na jogurt
kapitál 450 úvěr
Pasiva 5000 4000
4200
- balička
540 zisk po zdanění
- inventář
300 záloha na daň
- nákladní auta
700
Oběžná aktiva
197
1222 408
- pohledávky
1866
- zásoba obalů
225
- běžný účet
2299
- pokladna CELKEM
50 10630 CELKEM
10630
V majetkovém rozpočtu ke dni ukončení se snižuje hodnota odpisem stálých aktiv, přibývají pohledávky a z konečného zůstatku rozpočtu toku hotovosti je přenesen konečný zůstatek na běžném účtu. V pasivech kapitál zůstává, úvěry nebyly spláceny ani úročeny a přibývá zisk a záloha na daň. Hodnota aktiv i pasiv vzrostla, výroba má v dalším období všechny předpoklady ke splácení závazků. Tabulka IV - 20: Proces a funkce finančního plánování
Finanční plánování je proces:
Finanční plánování má následující funkce:
1.
Analýza finančních a investičních příležitostí pro firmu
1. Přejít od předpovídání k zavádění a rychlé identifikaci a opravě chyb
2.
Projekt budoucích souvislostí současných rozhodnutí tak, aby se předešlo překvapením, nedorozuměním a porozumělo se vazbám mezi současnými a budoucími rozhodnutími
2. Neminimalizovat rizika, ale četností a přesností kontrolních bodů umožnit nalézt zdroje na kompenzaci důsledků rizik
3.
Rozhodování o výběru alternativ na základě posouzení položek a vztahů mezi rozpočty
4.
Měření následného výkonu porovnáním s cíli finančního plánu
3. Přesun pravomocí a kontrola odpovědnosti mimo plánovače na přímé účastníky procesů
Kontrolní otázka: Proč je v USA jen 2% lidí dobře zajištěných na penzi? Proč se jen málo lidí stává úspěšnými ? Proč přežívají vedle velkochovů záhumenkáři se dvěma kravami a středně velké chovy zanikají? V případě, že výkonnost prostředí lze zvýšit, je vhodné pro předběžné posouzení výhodnosti této změny použít dílčích rozpočtů. Výhodou dílčích rozpočtů je jednoduchost, která umožňuje posouzení hodnoty změny pro různě orientované obchodní partnery a pro případné zavedení změny umožňuje nastavit i kontrolovatelné ukazatele.
5.4 Činnost a delegování zastupitelů (metapodnikatelů) Restrukturalizace je nutná tam, kde firma ztratí konkurenceschopnost. Konkurenceschopnost mohou 198
ztratit jak velké, tak i malé firmy. Příčinou je většinou nezvládnutí konzistence procesů a pozic. Zvyšující se konkurenční a globální tlak nevylučuje úspěšnost drobných projektů, ale jejich životnost je obvykle krátká. Proto si každý obchodní partner musí spočítat návratnost vložených prostředků včetně vyloučení rizik a rezervy. Pro potřebu takovéto předběžné kontroly je kombinovat účinky stavu na rozpočtech: investičním, majetkovém, zisku a ztrát, a peněžního toku. Každý z těchto rozpočtů má jiný časový dosah, uspokojuje přednostně jiného obchodního partnera a dohromady slouží k udržení vzájemné výhodnosti pro všechny partnery. Schéma IV - 5: Rozpočtový rámec pro odvozování a posuzování vzájemné výhodnosti kontrolních kritérií mezi obchodními partnery
Rozpočty:
5.4.1.1 Investiční -
čas: za celé období pořizování
-
pojmy: aktiva a pasiva slouží k odvození rámce nákladového střediska
-
výpočet velikosti potřeb a struktury zdrojů do zavedení
5.4.1.2 Majetkový -
5.4.1.3 Maje tkový
čas: k začátku období
- čas: ke konci období -
pojmy: vývoj aktiv a pasiv, s ohledem na zájmy majitele, slouží k odvození požadavků na investice (věřitele), dělení zisku (manažerů) a cash flow (od/k obchodním partnerům)
-
najatý správce majetku může používat vizuální management k outsourcingu
199
5.4.1.4 Zisku a ztrát -
čas: za jednu periodu
-
pojmy: náklady a výnosy slouží k odvození rámce hospodářského střediska
-
převodem zisku/ztráty do pasiv se nové období vždy začíná od nuly
-
přebíráním odpovědnosti za investice, vynakládání nákladů a platební disciplinu si manažeři mohou rozšiřovat svoje pole působnosti
-
externí manažer sestavuje podnikatelský rozpočet
5.4.1.5 Peněžního toku -
čas: za všechny dílčí periody
-
pojmy: příjmy a výdaje
-
velká písmena
-
zaokrouhlená čísla
-
rovnoměrné platby
-
volba formy úvěru
-
spolupracující partneři sestavují dílčí rozpočet
Rozpočty integrují výsledky transakcí s majetkem strukturalizací časových horizontů, přiřazováním různých funkcí osobám s rozdílnými pravomocemi, propojováním pomocí různých komunikačních a informačních nástrojů. Rozpočtování v duchu podvojného účetnictví se používá při udržování a zvyšování výkonnosti relativně velkých podniků. Proto je nutno respektovat kohesi a zájmy super-struktury.
5.4.2 ABC. Jak zvyšovat osobní příjem? Introduction In general, a company’s environmental impact comes from (excessive or wasteful) consumption of natural resources and emissions of pollutants to air, water, and land. Recognition of the negative effects of air emissions has led, among others, to the Clean Air Act and Corporate Average Fuel Economy legislation in the United States. Recently, end-of life and disposal issues have received 200
more attention. The emergence of product take-back legislation in Europe has forced manufacturers to think about how to dispose their products appropriately through recycling and reuse (as represented in the flow from right to left and up in the lower half of). The term ‘demanufacture’ is often used to characterize the process opposite to manufacturing necessary for recycling materials and products. Material demanufacture refers to the process of, e.g., breaking down long polymers into smaller polymers which are then used for stock in new materials.
Figure 1 - A Generic Representation of a Product’s Life-Cycle. The most notable drivers for a company or Organization to become more environmentally responsible are: • Legislation: Always a ‘popular’ way for governments to force companies into becoming more environmentally friendly. The US Clean Air Act has limited the use of a number of materials and European take-back legislation is forcing companies to recycle their products. The US also requires pollution prevention for many companies by law. • Customer demand: Environmental awareness is increasing among customers. Some customers will even pay more for a ‘green’ product, and industrial customers (e.g., Original Equipment Manufacturers (OEMs)) do not want (future) environmental liability for a supplier’s product. The second approach, i.e., create a separate system, is the one chosen by the conventional ISO and environmental management community. This is evident from the fact that in the ISO 14000 standards (see also Chapter 2), e.g., ISO 14040, there is no or very little discussion on integrating environmental performance measures with economic measures. We believe that this approach can have both negative management consequences and undesirable behavioral effects. We have therefore taken the third approach. Yes, many if not most environmental problems are caused by the fact that the economic system does not capture the true costs of the environment and its resources well, but not because the economic system does not work per se. In fact, we have every reason to believe that the economic system works well given its scope, that is create economic wealth, just take a look at all the wealth in the world. We believe that the measures of the economic 201
system must be augmented. Measurements drive behavior, see e.g. (Brown 1995) and by including environmental measures into our existing economic systems, we may get the best of both the environmental and economic worlds. In the following sections, we outline the principles of our approach - Activity-Based Cost and Environmental Management. 6.1
Start from Cost Management
Rather than starting from an environmental assessment or management approach and trying to tie this with traditional business practices, we approach the problem ftom the opposite side. We propose to build upon modem cost management principles and to extend those into environmental management. This is a bit in contrast to the conventional environmental assessment and management approaches (e.g., like ISO 14000). ; Why start from cost management? Here are some reasons: • First of all, we can leverage the over 200 years of knowledge, experience, and development in the field of cost management. • Perhaps most importantly, we believe that environmental assessments must be presented in a similar and parallel perspective to costs to get the needed attention from decision-makers. • Furthermore, building on cost management allows us to put both economic and environmental accounting and management in the same framework so that we can quickly identify economic and environmental win-win situations and tradeoffs. Having separate systems means extra work, increased learning curve, inconsistency and probably lost opportunities. • Cost management has the General Accepted Accounting Principles (GAAP) in the US and similar principles elsewhere that form a uniform standard. We can build upon these to gain analogous General Accepted Environmental Accounting Principles (GAEAP). In particular, we base our approach on Activity-Based Costing (ABC) and Activity-Based Management (ABM) which are arguably the state-of-the-art in cast accounting and management. More importantly, the ABC and ABM principles transfer very well to environmental assessments and management. Just look at Figure 3 that represents the fundamental principle of ABC: resources (e.g., materials) are consumed by activities (e.g., manufacturing), which themselves are consumed by objects (e.g., products). This also sounds very logical for environmental assessments where we also talk about resources, but in a broader sense than mere economic resources. But, as stated earlier, the current economic system is incapable of assigning values to resources that reflect the true value (or cost) so an extension and further development of cost management practices is required in order to tackle the environmental issues. Basically, we need to address the questions of what to measure and how to measure it.
202
Figure 3 - The Activity-Based Costing Principle.
Account for Energy Consumption and Waste Generation, as well as Monetary Costs There are many measures of environmental impact. So many, that it may make your head spin. We already gave you one in Section 2. We will give you some more examples in Chapter 2. ISO 1403 1, a standard on environmental performance evaluation (see Chapter 2, Section 5) has even more indices that you can use. All of them have their good sides, and bad civilizations. The scale is not linear but indicates important distinctions between the approaches. Within a product life cycle we make an additional set of distinctions, indicating manufacturing, use, and disposal as possible lengths of temporal concerns. A product life-cycle could be as short as one or two years for consumer electronics or longer than 30 years for an airplane or ship, and the application of a given approach might change accordingly. Similarly, the scale of organizational concerns was chosen to indicate distinctions. These gradations are fairly self-explanatory; although it is worth noting that ‘X products’ refers to the negative environmental impact of a group of products. A scope equivalent to ‘One Manufacturer’ indicates concern about all the activities of a single manufacturing firm whereas ‘X Manufacturers’ indicates activities among a group of manufacturers. As. we study Figure 1, we note that three classes of approaches can be identified, namely, • those which are applied within a single product life-cycle and focus on spec i/ic life-cycle stages, 203
•
those that focus on a complete product life-cycle and cover all life-cycle stages, and
•
those that go beyond single product life-cycles.
U
1.3
ABC versus Traditional Costing - An Example
The numerical example in this section is a based on an example found in (Cooper 1990a), but changed in terms of wording and context. The purpose, however, is the s4me; to show the superiority of ABC over volume-based- costing when it comes to handling and tracing overhead costs. 1.3.1
Problem Statement
Let’s consider a hypothetical company (named JEBB) which wants to manufacture four products: P1, P2, P3 and P4. Although the products differ in physical size and in production volume, they are all produced on the same equipment and use similar processes. In Table 3 the breakdown of direct costs is given for each product in terms of material cost, labor hours and machine hours for producing a batch of each product. The labor rate is $20/hour. Note that the batch volumes are different for each product. We are told that the aggregated overhead cost for the manufacture of these four batches of products is $9,924. JEBB’s management wants to know what price to charge for their products and wants to know what the overhead charge is for each product.
204
Table 3 - Costs Related to Direct Costs by Product.
1.3.2
Traditional Costing Approach
In a traditional approach, we would first determine Using direct labor as the allocation base (as usual), following overhead rate for JEBB: the overhead rates we would get the Overhead rate = Total overhead costs / Total direct labor hours = $9,924/220 hours = $45.11 per hour Next we would allocate the total overhead to each product by multiplying the overhead rate times the number of direct labor hours needed to produce each product. The unit overhead cost is obtained by dividing by the production volume. This is given in Table 4. From Table 4, we learn that the volume-based costing system assesses the unit overhead costs of Pt and P2 to be equal, and roughly three times lower than the unit costs for P3 and P4. Products P3 and P4 are also estimated to cost the same. If we add up the direct and overhead (indirect) costs, we obtain the unit prices for the products as listed in Table 5 (the direct labor rate is $20/hour). Table 4 - Overhead Costs Reported by Traditional Costing System.
Table 5- Total Costs by Product.
205
This looks great, but the limitations become clear very quickly if management starts to look into how to reduce costs (for example). The preceding tables only have data on material, labor, machines, and aggregated overhead not much to start from. Pictorially, the above cost allocation is shown in Figure 6.
Figure 6 - Traditional Approach Cost Flow Schematic.
206
1.3.3
Activity-Based Costing Approach
Now let us work the same example using ABC. We know the -cost objects already: Prodócts P1, P2, P3, and P4. Let’s assume that we keep the same categorization of resources as before: material, direct labor, and overhead. Now we need to define the activities. Management agrees that there are basically two activities: manufacturing and shipping. However, the manufacturing activity can be split up further into two lower level activities: direct production and set-up. Thus, we have three basic activities for which~ we want to calculate the cost: direct production, set-up, and shipping. The cost of the activity ‘manufacturing’ is simply the sum of the cost of direct production and set-up. Note, however, that this is already an example of a multiple stage ABC model, albeit a very simple one. Next we need to figure out how much resources the activities consume. The activity ‘dfrect production’ consumes all materials and, hence, we can directly trace (or charge) those to the direct production activity. Remember that direct tracing is the preferred approach (see Section 1.2). Similarly, all direct labor hours are consumed by ‘direct production’ and again we can charge all those directly to the ‘direct production’ activity. The overhead, however, is consumed by all three activities. Bat let’s assume that ERB’s management and accounting are able to trace the aggregated $9,924 overhead directly to the three activities, namely $5,764 for direct production’, 32,160 for ‘set-up’, and $2,000 for the ‘shipping’ activity. The total cost of each activity can now be calculated as shown in Table 6. Table 6 - Cost of Activities.
Now we need to trace the cost from the activities to the (cost) objects, i.e., the products. In other words, we need to find out how much of each activity is consumed by each product. Activity drivers are used to do this. Thus, we need to identify and quantify activity drivers for the ‘direct production’, ‘setup’, and ‘shipping’. A good activity driver is one that points to the root cause for a change in the cost. With that in mind, we have identified the activity drivers listed in Table 7 for the following reasons: • We know that both material amount (or cost) and direct labor hours (or cost) affect the cost of the products. So these are almost obvious choices for activity drivers. • Furthermore, -closer investigation of management has indicated that the products need machine time in different amounts (see Table 7) and that the machines are paid for out of the overhead. So, a good driver to trace the direct production overhead to the products would be the number of machine hours that each product needs. The values are listed in Table 7. .
For the set-up activity, we assume that the cost is directly proportional to the number of set-ups. 207
As shown in Table 7, the products require •
different number of set-ups.
For shipping, management indicates that the number of shipments is a good measure for the cost, so we take it as a driver for ‘shipping’. One shipment is needed for each product. This driver is in other words completely volume (annual production volume) unrelated. Table 7- Activity Drivers and Values Product Batch.
Now we need to determine the consumption intensities (i.e., unit price) for each of the activity driven. Notice that material is already expressed in dollars, so no consumption intensity is needed. We know that the direct labor consumption intensity is fixed at $20 per hour. However, we do not know the consumption intensity of the remaining activity drivers. However, we can calculate their respective consumption intensities by dividing the amount of the activity cast that they are tracing by the driver values, see Table S. Machine hours, for• example, traces $5,764 of the direct production cost, whereas no. of set-ups and no. of shipments trace the total costs of the ‘setup’ and ‘shipping’ activities, respectively. Dividing the activity cost traced by the driver values (or levels) gives the consumption intensities listed in Table S for these three drivers. Note that these consumption intensities actually may vary if the activity cost remains the same, but driver value change. Table 8 - Consumption Intensities
Now we can trace the cost of each activity directly to each product by multiplying each activity driver value times the driver’s consumption intensity. This is shown in Table 9 for all three activities. In a schematic form, the basic layout of the ABC model and the cost flow can be shown as in Figure 7; there are three resources that are consumed by three basic activities. Note that the ‘manufacturing’ activity embodies ‘direct production’ and ‘set-up’. The cost of the manufacturing activity is simply the sum of the cost of those two activities. Also shown in Figure 7 are the activity driven that trace the activity costs to the objects (products Pt through P4). Note the differences between Figure 7 and Figure 6. 208
Table 9- Activity Costs Traced to Products
209
Figure 7 - ABC Cost Flow Schematic. The difference between the two approaches is even more striking when we compare the reported unit costs between the traditional costing approach and ABC is presented, which is shown in Table 10. Clearly, it is substantial, especially for product P1. The major difference is the overhead allocatioti. In Table 11, the amount of overhead traced to each product using the ABC approach is shown and in Table 12 the difference in overhead allocation between the traditional costing approach and ABC is given. The difference is huge; up to 300%. Given this example, it is easy to understand why volume based costing approaches are being criticized and why ABC is gaining ground. Making decisions based on a volume-based costing system are simply not wise simply because they grossly mistreat overhead costs. Integrated Activity-Based Cost and Environmental Management Table 10 - Repotted Unit Cost Difference.
Table 11 - ABC Unit Overhead Costs.
Table 12 - Reported Unit Overhead Cost Difference.
1.4
Another Example - The Hidden Costs of Pollution
ABC has also been ‘discovered’ by those who want to promote pollution prevention activities as a useful tool. Because ABC is superior in tracing costs, t ëan be used to identify costs associated with pollution and waste management much clearer than the volume-based costing systems. For example, the Pollution Prevention and Assistance Division of the State of Georgia is providing short-courses in ABC to educate companies on the true costs of their wastes. Many companies think that the disposal/removal cost is the only cost for waste. But once it is made clear that for example, an administrative assistant has to schedule a certified waste hauler’s pick-up and prepare paperwork, and a forklift driver has to transport it, and other personnel has to be involved as well, then they see that the costs are actually higher. 210
1.4.1
Problem Statement
To show how ABC can be used to identify the true environmental costs, we use an example based on an example given in (Brooks, Davidson et cii. 1993). Consider a hypothetical manufacturer that produces two types of furniture: Unfinished (URN) and finished (FIN) chairs. The production is 1 million chairs a year - divided equally between the two product lines. The manufacturing of the unfinished chairs results in very little waste that has environmental consequences, only sawdust and residual glue. The manufacturing of the finished chairs, however involves, paints, stains, solvents and other toxic adhesives - in addition to sawdust and residual glue. Raw material costs are $15 for each FIN Chair and $10 for each UFIN Chair. Direct labor costs for the FIN Chair is $10.50 per chair and for the UFIN Chair $10 per chair. Furthermore, the company’s total overhead cost is $30 million. A large part of the corporate/plant administration costs are attributable to environmental costs, namely $5.4 million. Management views the finished chairs as the more profitable of the two lines. Recently, management has given serious thought to phasing out the unfinished chair line. But is phasing out the unfinished chair line a good idea? To answer the question we will analyze the costs for the products using both a volume-based approach and ABC. 1.4.2 Traditional Costing Approach If we use a traditional costing system, then the overhead costs are allocated to each chair proportional to the direct labor spent. For this example, we distinguish two separate overhead accounts: the environmental overhead ($5.4 million) and the remaining other overhead ($24.6 million). To get the other overhead cost per chair, we divide the annual overhead cost by the annual direct labor and, multiply the result times the direct labor needed to produce one chair. This gives the following other overhead costs: UFIN other overhead = ($24,600,000 / $10,250,000)x $10.00 = $24.00 per chair FIN other overhead ($24,600,000 / $l0,250,OQO) x $10.50 = $25.20 per chair Similarly, the environmental overhead per chair is: UFIN other overhead = ($5,400,000 ($10,250,000) x $10.00 = $5.27 per chair FIN other overhead = ($5,400,000! $10,250,000) x $10.50 = $ 5.53 per chair Using this information, the unit cost for the UFIN chair is as follows: Raw Materials
$ 0.00 211
Direct Labor Other Overhead Environmental Overhead Cost
$ 10.00 $ 24.00 $ 5.27 $
4927
If the sales price is $50.00, this gives a profit of $0.73 for the UFIN Chair. The cost for a FIN chair is as follows: Raw Materials
$ 5.00
Direct Labor Other Overhead Environmental Overhead Cost
$10.50 $25.20 S 5.53 $ 56.23
If the sales price is $60.00, this gives a profit of $3.77 for the FIN chair, which clearly supports the management decision. What is wrong? If we look carefully, we see that the two processes are treated in the same way. The volume-based costing system ignores the difference in activities in the two processes - that UFIN triggers few environmental costs, while FIN triggers most of the environmental costs. Notice that the company develops the costs without considering the related environmental expenditures. 1.4.3 Activity-Based Costing Approach If we follow an ABC approach, then we would split up the manufacturing process into different activities, and trace the cost to the products according to the activities that they consume. For the FIN and UFIN chairs, by identifying and separating the finishing activities and assigning the related costs accordingly to each type of chair, the cost assignment changes dramatically. For the UFIN chair, only sawdust and residual glue have to be disposed. It turns out that is disposal cost is $30,000 per year. That means that the environmental costs for the UFIN chair are only a fraction of the $5.4 million total environmental costs for the company. The actual annual UFIN environmental cost is $30,000/500,000 = $0.06/unit. Using this information, the cost of the URN Chair now becomes $44.06, see below: Raw Materials
$ 10.00
Direct Labor
$ 10,00
Other Overhead
$ 24.00
Environmental Overhead
$ 0.06
Cost
$ 44.06
With the same selling price of $50, this as earlier, this gives a $5.94 profit. Clearly, the FIN Chair must be responsible for the remainder of the environmental overhead which is ($5,400,000 - $30,000)/500,000 = $10.74/unit. If we recalculate the cost Of the FIN Chair, we now get a cost of $61.4, see below. Raw Materials Direct Labor
$ 15.00 $ 10,50 212
Other Overhead
$ 25.20
Environmental Overhead
1 1074
Cost
$61.44
With a $60.00 selling price we get a $1.44 loss! The situation has changed dramatically, and the management decision is – according to ABC - wrong! Again we see that the traditional approach is seriously flawed and could have put the company out of business if management decided to boost the production of the finished chair over the unfinished chair. No wonder that in (Fox 1986) the question is raised whether cost accounting is an asset or a liability. 1.5 Summarizing the ABC Approach In the preceding sections, we discussed ABC and outlined its advantages over volume-based costing systems. In summary’, the basic differences between traditional costing systems and ABC lie in the basic assumptions: Traditional volume-based costing; Products consume resources. Costs are allocated using unit level allocation bases (eg. direct labor). Activity-Based Costing; Products (objects) consume activities; products do not directly use up resources, but activities consume resources. Costs are allocated/traced using (multi-le el) activity and resource drivers. Although ABC may sound like a completely new way of costing, it is really not that radical. In fact, for engineers who think in terms of (physical) processes, ABC sounds very obvious and perhaps even trivially simple. The key thing to remember is that the main purpose of ABC is to increase the accuracy and tracing o cost accounting
2. FROM ABC TO ABM There is nothing so useless as doing efficiently that which should not be done at all. Peter F. Drucker So far, we have compared ABC to volume-based costing systems and hopefully demonstrated the superiority of ABC, but two issues remain: 1. What drives/triggers costs in ABC? 2. How can we reduce costs or how can resources be better utilized? The latter is especially important for managers and has led to the development df what is called Activity-Based Management (ABM). Its relation with ABC warrants discussion, because as will be clear, our work falls under the ABM heading. 2.1 What is ABM. There are a large number of Activity-Based’ acronyms being used in management nowadays (and we added one more with this book). ABC, ACBM, ABM, ABCEM - what do all those acronyms 213
mean and how do they relate? To explain the differences, we use the same definitions as found in (Cokins 1996). • In a narrow sense, Activity Based Costing (ABC) can be considered the mathematics used to reassign cost accurately to cost objects, that is, outputs products, services, customers. Its primary purpose is for profitability analysis. • Activity-Based Cost Management (ABCM) uses the ABC cost information t~ not only rationalize what products or services to sell, but mote importantly to identify opportunities to change the activities and processes to improve productivity • Activity-Based Management (ABM) integrates ABC and ABCM with non-cost metrics such as cycle time, quality; agility, flexibility, and customer service. ABM goes beyond cost information. It is not surprising after reading the above definitions that ABC and many other activity-based approaches, including ABCM, are often collectively grouped under the term Activity-Based Management (ABM). It is also easy to realize that many variations to ABM are possible. As an example, Figure 8 shows how ABC can be connected with cost planning and control.
Figure 8- ABC with Cost Planning and Control (Maisel and Morrissey 1997). From a management perspective, the difference between ABM and traditional cost management is significant. Traditionally, cost management is concerned with managing costs. In ABM, however, it is recognized that costs cannot be controlled. Rather, one controls activities that in turn cause costs (Youde 1992). The fundamental principle that all ABM approaches have in common is that they focus on managing processes (that consist of activities) rather than costs per se. The foundation to this new thinking is based on what is called the ‘two-dimensional’ ABC concept or ‘second generation ABC architecture. 2.2
Managing Processes versus Managing Costs
In Figure 9, the so called ‘two-dimensional’ ABC/ABM concept is shown, where the second 214
dimension is the process view used to do non-economic performance measurement. This is also referred to as a ‘second generation ABC architecture’ (Turney 199 la) because it is an improvement over the older version showing Figure 2 that was articulated by e.g. (Cooper 1990c).
Figure 9- Two-Dimensional ABC System (Turney 199 Ia). The core of the second generation ABC architecture is still that resources are consumed by activities, which are consumed by objects. This is the same as before and is referred to as the cost assignment view in Figure 9. What is new is that the second generation includes an enhanced and 215
distinct process view centered on the activities. This is the horizontal part called the process view in Figure 9. Together, these two views form a cross, often referred to as the CAM-I cross because Peter Turney and Norm Raffish created the diagram for the not-for-profit Consortium for Advanced Manufacturers-International (CAM-I). The two views serve different purposes, (Tumey 1992; Cokins 1996): 1. The cost assignment view focuses on what things cost and deals with issues such as pricing, product mix, outsourcing, product design, and - setting priorities for improvement efforts. 2.
The process view focuses on why things cost and deals with issues like
• Why work> takes place (the root cause) and how much effort must be expended to carry but the work. This is measured by cost drivers. Cost drivers are any factors that change the cost of an activity. For example, the quality of goods received at an activity determines the amount of work required by that activity. Cost drivers include factors relating to the performance of prior activities in the value chain, as well as factors internal to the activity. • How well the work was performed. This is measured with the performance measures, which are indicators of the work performed and results achieved in an activity: Performance measures can include quality (e.g.-, number of defective parts per million), time (e.g., time to perform an activity), and efficiency (e.g., number of products per ton material). This CAM-I cross is widely used to convince managers that they should be managing processes rather than costs. Again, this is something that may seem obvious for the engineers in the trenches of manufacturing processes and even for us it seemed so logical that we wondered what MBAs are taught in school. Nevertheless, ARM simply forces managers (and others) totake a clońer look at what is actually going on in their business. Taking a high-level helicopter view using the traditional accounting books is not enough anymore; knowledge and understanding of what is actually going on is needed. 2.3
Cost Drivers versus Activity Drivers
We have noticed that the use of the word ‘cost drivers’ can be confusing in explaining ABC and ARM to novices in the area because, people immediately start wondering what the differences are between activity drivers and cost drivers. Well, an activity driver is a measure of change in an activity’s costs caused by an object (product) or another activity. Cost drivers are broader measures that go beyond products and other activities as the root cause of a change in an activity’s cost. Activity drivers may not be the true drivers of cost in the sense of triggering or being the root cause. The true drivers are called ‘operational cost drivers’, or simply cost drivers (Cokins, Stratton et al. 1992). Activity drivers are consequences of what has happened, whereas cost drivers reveal what is making it happen. For example, ‘workers spend ten minutes on assembling product A and fifteen minutes on assembling product B. The activity driver simply is the time spent assembling: 10 minutes for A and 15 minutes for B. But think for a moment why product A takes 10 minutes and why product B takes 15 minutes. One reason may be that product B is more complex than product A. In that case, ‘product complexity’ is the cost driver. Because activity drivers are integral to product costing, they must be (easily) quantifiable and measurable, e.g., minutes spent assembling, number of set-ups. Cost drivers, on the other hand, may be less measurable but more insightful. In Figure 10, an overview of factors that drive costs is 216
given. All can be viewed as cost driver examples. Clearly, some are more easily measured than others.
Figure 10- Factors that Drive Costs (Eiler and Ball 1997). 2.4
Cost Reduction in ABM
So, if a manager should not manage costs, how can he/she reduce cost in ABM? The answer lies again in the transactions. 2.4.1 Transactions Drive Costs In general, transactions drive costs in ABC/ABM. A transaction is basically a transmission of information regarding something. So, if you buy something, there is a transaction (the purchase order, for example.). If you send an e-mail, there is a mail transaction (the mail itself, for example). An activity, on the other hand, is the actual thing that is being done. Can you have an activity without at least one transaction? No, an activity wilt always be associated with at least one transaction. Most activities will be associated with several types of transactions. Transactions are what cause the consumption of resources in an activity and are basically what we are trying to model using the drivers. Hence, a driver is a measure of a particular transaction that we believe is representative for the overall activity, or a significant part of it. This is why ABC is sometimes referred to as transaction-based costing. That transactions drive costs is old news. In an insightful paper (according to (Johnson and Kaplan 1987)), (Drucker 1963) observed: While 90% of the results are being produced by the first !0% of events, 90% of the costs are being 217
increased by the remaining and result-less 90% events. Economic events are, by and large, directly proportionate to revenue, while costs are directly proportionate by number of transactions. Furthermore, efforts will allocate themselves to the 90% of events that produce practically no results.... In fact, the most expensive and potentially productive resources (i.e., highly trained people) will misallocate themselves the worst. Manufacturing transactions (see also Figure 10) can be grouped into four types of transactions (Miller and Vollmann 1985): 1. Logistical transactions to order, to execute and to confirm materials • movements. Personnel busy with such transactions include indirect shop floor workers as welias people engaged in receiving, shipping, data entry, Electronic Data Processing (EDP) and accounting. 2. Balancing transactions to match supply of materials, labor and machines with demand. These transactions are typically performed by people doing purchasing, materials planning, production control, forecasting and scheduling. 3. Quality transactions to validate that production is conforming to specifications. People in quality control, indirect engineering and procurement perform quality transactions. 4. Change transactions to update manufacturing information. Manufacturing, industrial and quality engineers involved with Engineering Change Orders (ECO), schedules, routings, standards, specifications and bills of materials perform change transactions. A well designed ABC system can per definition handle these transactions well because ABC is transaction/process-based. Note that one group of transactions are related to quality. This explains the large potential for quality driven organizations to implement ABC and Total Quality Management (TQM). Therefore, ABC is a quality enforcing system if it is used as such, and not just a ‘cost-cutting tool’, see (Johnson 1992). 2.4.2
Reducing Costs by Reducing Transactions
A costing system should not only reveal the state of affairs by tracing transactions, but also be useful in reducing cost by identifying better ways to use the resources by reducing the number of total transactions. In an ABC system this i~ done in four ways (Turney 1991b): 1. Activity reduction is one of the key elements in continuous improvement. This implies that the elapsed time and effort required to perform activities must be reduced: 2. Activity elimination is based on the fact that changes in the production process or products can eliminate the need to perform certain activities. Many activities in an organization do not contribute to customer value, responsiveness or quality (non - value - added activities). However, one should be careful to assume that those activities can be eliminated in general. An example of this is all the cashiers, they perform non-value -added activities, but their jobs are not eliminated. Activity elimination is the only way to affect the fixed activity costs, and it is therefore the most effective way to reduce cost/increase resource utilization. This is what Business Process Reengineering (BPR) relies on, see (Cokins 1993). 3. Activity selection is applicable when a product or a production process can be designed in several ways, with each alternative carrying its own set of activities and costs. 4. Activity sharing Provides economies of scale as the designer of a product or process can choose design alternatives that permit products to share activities. 218
As we can see in Table 13, it is necessary to focus on both product design and process design to minimize the costs or improve resource utilization. It is interesting to note that (Turney 199 lb) does not realize that product design has significant impact on activity reduction and elimination.
Table 13 - Cost Reduction Opportunities in ABC (Turney 199lb). How to reduce costs
Process design
Product design
Activity reduction Reducing setup time Activity elimination Eliminating material handling activities Activity selection Choosing an insertion process Activity sharing Using common components This is something, however, more and more people are becoming aware of and it is an important part of our work. In Table 14 a fairly complete list of possible cost reduction methods is given. ABC supports most of them, while a traditional costing system gives little aid. In Table 15, it is shown what (in general) the traditional costing system’s ways to reduce costs are, compared to an ABC system. The differences stem from the different basic assumptions (see Section 1.2). Table 14- Cost Reduction Methods Based on (Shields and Young 1991). Design and Manufacturing Methods •
Design to manufacture
•
Group technology:
Standardizing and reduction of the number of pans -
Standardizing manufacturing process
-
Manufacturing cells
CAPP •
Design to cost
•
Design for assembly
- Taguchi methods -
Boothroyd & Dewhursts DFA
-
- Hitachi’s assemblability evaluation method
•. Concurrent and simultaneous engineering •
Reliability engineering
• Value analysis and engineering • TQC of design and development Design and Manufacturing Organization Structure 219
•
Manufacturing sign-off
•
Integrator
•
Cross-functional team
•
Concurrent engineering team
•
Simultaneous engineering
•
Product-process design department
•
Early manufacturing involvement
Material Sourcing • Vendor selection and certification. •
Electronic data interchange
•
Purchasing of materials -
• T of incoming materials before arrival Inventory Management •
Manufacturing Resource Planning (MRP II)
•
Just-in-Time (JIT)
Advanced Manufacturing Technology •
Computer-Aided Design (CAD)
•
Robotics
•
Flexible Manufacturing Systems (FMS)
•
Computer-Integrated Manufacturing (CIM)
Capacity Utilization •
Optimized Production Technology (OPT)
•
CIM
• Total preventive maintenance •
MRPII
Manufacturing Costs •
Economies of scale
-
Dedicated technology
-
Standardization
-
High volume/experience curve
•
Economies of scope
-
Flexible technology
-
Focused factories
220
-
Elimination of changeovers
Activity and Cost Driver Analysis •
Eliminating non-value-adding activities
•
Reduction of value-adding cost drivers
Total Quality Control •
Statistical process control
•
Cost of quality
•
Quality circles
Customer Consumption Costs •
Design for maintainability
•
Design for reliability
•
Design for serviceability
Performance Measures of Continuous Improvement •
Constant flow of inventory
•
Standing inventory
•
Simplicity
•
Quality
•
Productivity
•
Flexibility
• Time Motivation • Target costing •
Motivational standards
•
Ratchet productivity standards
•
Design target accountability
•
Design productivity standards
•
Management by objectives
•
Employee ownership
•
Employee training
•
Suggestion box systems
•
Performance contingent compensation
•
Skill contingent compensation
Accounting control •
Budget planning and control
•
Cost planning and estimation
221
• Actual cost accounting •
Standard cost accounting
Table 15 Examples-of Messages Communicated by a Traditional and ABC System (Turney, 1991b) Examples of Reducing
Volume-Based Cost System
ABC System
Costs Reducing setup time Ignore or reduce direct labor
Reduce setup time to achieve
low cost diversity Eliminating material handling Ignore or reduce direct labor Eliminate activities to reduce activities the cost of handling materials Choosing an insertion process Pick alternative with lowest Pick lowest cost alternative unit level activities Using common components Using common components - Use common components yields no cost savings, wherever possible using non common components creates no cost penalty 2.5
ARM and Total Quality Management
The main difference between ABC and ABM is that in ABM non-cost performance measures are also used. Quality measures are an important subset of those non-cost performance measures. It is therefore not surprising that ABM and TQM are often used together: ABC/ABM is process-oriented, and the process continuous improvement is a cornerstone of TQM. Furthermore, TQM is focusing on quality, which is one of the four transaction types (see Section 2.3). People have realized that ABC and TQM support each other in a complimentary •fashion. For TQM, the ABC/ABM cost perspective is important to give guidance and focus on what matters from a financial bottom-line perspective, see (Kaplan 1992). Many Baldridge Award winners have encountered severe financial difficulties. Hence, focusing on continuous improvement, etc., is not enough by itself. For ABC/ABM some of the basic TQM notions are vital to avoid the ‘business as usual’ syndrome attacked by (Johnson 1992). The times that ABC implementations have failed are often attributable to a lack of management’s understanding that fundamental changes are needed and that ABC is not just another cost cutting initiative. TQM requires people to think of fundamental changes. Hence, ABC aids TQM and TQM puts ABC in the right context. The importance of focusing on quality in a long-term perspective is illustrated by a study of 187 European manufacturers, see (Ferdows and DeMeyer 1991; Shields and Young 1991), in which it was shown that long-term cost improvements result from having first achieved improvements in quality, then dependability, and finally in speed (i.e. time). Cost efficiency can only contribute up to 20% of possible advantages, according to (Skinner 1986). Others, such as (Dutton and Marx 1997), estimate that traditional cost efficiency improvement strategies can only affect roughly 10% of manufacturing costs. In (Brinker 1994; Edwards 1998) many of these issues are discussed in-depth by many well-renown authors, and we refer to these books. 222
3. IMPLEMENTING ARC - WHAT CAN GO WRONG There are risks and costs to a program of action, but they are far less than the long-range risks and costs of comfortable inaction. John F. Kennedy The development of a good cost management system does not happen over night; it goes in stages. Figure 11 gives a good representation of such stages, and many readers can probably relate to these from their own experiences. Clearly,, the objective of the management system drives how far (i.e., to what stage) the development has to go.
Figure 11 - The Development of Cost Management Systems (Kaplan I 990b).
But developing a management system is not easy... In (Player 1993) a top ten list of things that typically can go wrong, and how to avoid them, is presented, see also (Turney 1990). This list is applicable to most activity-based framework implementation, and the main points are presented here. Did not ask ‘The Five Whys’ is problem number one, which refers to the problem of not defining the scope of implementation properly. Also, the generar lack of asking why is a problem in itself The Five Whys refer to a technique attributable to the developer of Just-In-Time (JIT) concept Taichii Ohno (Tatikonda and Tatikonda 1991), see (Schneidennan 1996) for example, which focuses 223
on finding the root cause and not the symptoms. The Fishbone diagram and Pareto Analysis are also used for this purpose. The second most important problem is forgot the ‘Three Cost Views’ that were presented in (Johnson and Kaplan 1987); i.e. strategic, operational and financial. The problem arises when practitioners try to do all of them simultaneously. The three cost views are presented in Table 16. Problem number three is looked at only manufacturing costs: not total costs. and thereby omitting large areas of potential improvements. The fourth problem is related to the team set-up; used team solely from finance: not crossfunctional, which is rooted in three issues: 1. A group consisting solely of finance people will get the- stigma of being just another accounting’ project; and therefore not get the necessary company-wide buy-in- necessary for success. 2. A model implemented solely by finance people will inevitable get too much focus on the financial perspective. t Finance people do not have the knowledge to model the business processes accurately enough. This is crucial since ABC is process-oriented. In fact, when Taichii Ohno implemented it at Toyota he kept cost accountants out of the plant to ‘prevent the knowledge of cost accounting from entering the minds of his people’ (Lee 1987). Table 16 - The Three Cost Views (Player 1993). Operational
Strategic-
Financial
User of • Line managers • Strategic planners • Financial controllers information • Process improvement teams. Cost engineers • Tax managers • Quality teams • Capital budgeters • Financial accounting • Product sourcing • Treasury Uses • key performance indicators• Activity-based product costing • Inventory calculation • Value/non-value added • Target Costing • External reporting indicators • Investment justification • Shareholders • Activity analysis for process • Life-Cycle Costing • Lenders improvements • Make/hi, anal sis • Tax authorities Level of • Very detailed • Plan or product line aggregation • High aggregation Aggregation .Little aggregation • Detailed based on what is • Often company-wide data needed for a specific decision Reporting • Immediate • Ad Hoc, as needed • Periodic; often monthly Frequency • Sometimes hourly or daily • Usually a special study • Probably could be quarterly or annually if other needs were met
The tenth problem - in the (Player 1993) list is in our opinion among the most important; did not address the changes. There is an inherent resistance to change in organizations, and this can be very damaging since changes typically are necessary after, e.g., ABC model implementation. In fact, changes occur constantly and an ABC model is capable of assessing this. In an organization where this is not appreciated, the benefits of an ABC analysis will ultimately be severely reduced.
4. ABC ADOPTION AND IMPLEMENTATION
224
The only ones who welcome change are wet babies. ProverbThe Cost Management Group of the Institute of Management Accountants (IMA) conducted a major survey in 1996, discussed in (Krumwiede 1998). Here, we are only presenting some highlights that are pertinent to this book. The first issue is how large portion of the polled companies is considering adopting ABC and for what reasons. The second issue is: concerning the status of those companies that have adopted ABC. These, issues are discussed subsequently. 4.1
ABC Adoption
First of all, adoption is defined as the stage when companies decide to commit necessary resources to ABC implementation. Of all the companies that responded to the survey, the following results were identified: •
49% adopted to ABCL This is 41% up from earlier.
•
5% considered seriously ABC and then rejected it.
•
25% is seriously Considering ABC.
•
21% has not yet seriously considered ABC
If we divide the companies into~ manufacturing and non-manufacturing companies, the adoption is 45% and 61% (tip 42%), respectively. Clearly, the ABC concept is spreading fairly rapidly. The reasons are many. In Table 17 the various adoption factors are listed for both adopters and nonadopters. The results in Table 17 indicate that companies that feel they have distortion problems are most motivated regarding an ABC implementation. Also, adopters are typically large organizations with more overhead costs, which may also explain the problems of distortion. Of the least important factors is the lack of system initiatives. Basically, a significant proportion of the polled companies want to either wait with an ABC implementation or not implement it at all. Two reasons for this were identified; 1) ABC implementations take considerable amount of time and resources, which are not available because other systems are implemented and 2) many companies want to wait with an ABC implementation because ABC requires better information systems. Finally, the above average usefulness of cost information in both non-adopters, and adopters is high, yet the non-adopters reject ABC. This is because some companies believe they cannot use improved cost information in decision-making. These companies are typically in a commodity type market ár they viewed ABC as overkill. -
Table 17 - ABC Adoption Factors. Adoption Factor
Non-adopters
225
Adopters
Potential for distortions 39% above-avers potential. 11% above-average potential. Percentage of overhead costs to total 28.7% 32.8% reduction costs Decision usefulness of cost information 54% had above-average 65% had above-average usefulness. usefulness. Lack of system initiatives 15% report major system or 7% report major system or software software initiatives occurring. initiative occurring Size of the organization $51M-$100M (average) $101M-$500M(average)
4.2
ABC Implementation
For companies that adopted ABC, (Krumwiede 1998) found the following: • 54% have reached the stage at which ABC is used somewhat for decision making outside the accounting function. • 16% have approved ABC for implementation. • 14% are looking for organizational buy-in. • 14% are still in the activity analysis stage. • Only 2% implemented ABC and then abandoned it. These numbers suggest that companies that implemented ABC are overall satisfied with ABC (only 2% abandoned ABC). However, it is clear that an ABC implementation is not a straightforward thing. Organizational acceptance is crucial since an ABC system not only requires information from everywhere in the organization, but also the results can be quite controversial and cause discussions unless people have ownership in the implementation.
5. WHAT IS NEXT? An invasion of armies can be resisted, but not an idea whose time has come. Victor Hugo Due to the capabilities of reducing costs and altering the general resource consumption, ABC is being used in more and more areas (see Figure 12). In our work, this wide range will be extended to also include environmental issues. Activity-based approaches are becoming more and more allencompassing and judging from the literature, it does not seem that this trend will stop in the near future. Intuitively ABC seems, and is, far more logical and more useful than the traditional costing systems. However, it seems that a) direct labor as allocation base is still dominant in product costing, b) these product costs are used for a wide range of strategic and competitive decisions, and c) nonmanufacturing costs are rarely (if ever) included as a part of product or product line costs. Worse, however, is that many people seem to be confident with this situation. Even faced with a remarkable amount of information, ‘business as usual’ is often still prevailing. This gives innovative companies an advantage to not just sustain their competitive edge, but to also sharpen it.
226
Benchmarking
Process redesign
Cost reduction
Activity mapping
Sector/customer profitability
Budgeting
Transfer pricing
Product costing
Figure 12 - The Increasing Areas of
227
ABC Application (Morrow and Ashworth 1994). We believe that ABC will, and -probably should, be an integral part of any company’s performance measurement system since ‘doing the right thing right the first time’ is the recipe for success. However, ABC .is no miracle cure, as discussed by (Johnson 1992) in a provoking paper where he attacks all the arising activity-based ‘panaceas What is required is a change in mindset. Implementing ABC without promoting a culture of continuous improvement, bottom-up management, process thinking and so forth is almost a wasted effort. Focusing on continuous improvement is not enough by itself either. What is needed is a balanced approach, which can be easily achieved by realizing that ABC and ABM are process-oriented and that it requires a paradigm shift to process thinking to be really successful, see (Emblemsvág and Bras 2000) for more on process thinking. With that in mind, we turn ourselves back to environmental management that is (in a broad sense) focused on Nature and its processes. How do ABC and ABM fit in environmental management? This brings us to our expansion of ABC with environmental dimensions, and Activity-Based Cost and Environmental Management - the topic of the next chapter. Chapter 4 ACTIVITY-BASED COST AND ENVIRONMENTAL MANAGEMENT The economy is a wholly owned subsidiary of the environment. Ray C. Anderson In this chapter we present the principles behind our integrated Activity-Based Cost and Environmental Management (ABCEM) approach, as well as how to develop Activity-Based Cost, Energy, and Waste models. This chapter -is organized as follows: • In Section 1 we introduce the basic principles on how to expand Activity-based Costing and Management into the environmental domain. • In Section 2 we introduce steps for developing Activity-Based Cost, Energy, and Waste assessment models along with a simple, yet illustrative, running example. •
In subsequent sections, we discuss some issues related to developing such models in more detail.
First, we start with how to expand Activity-Based Costing (ABC) and Activity-Based Management (ABM) into the environmental domain.
1.
EXYANDING ABC INTO THE ENVIRONMENTAL DOMAIN
Money brings you food, but not appetite; medicine, but not health; acquaintances, but not friends. 1-Ienrik Ibsen 228
Clearly, ABC is a powerful tool, also in pollution prevention, as shown in the previous chapter. ABC tracks how costs flow from resources to activities to objects. But, ABC is focused, on only one dimension: monetary cost. And, cost may not be indicative at all of the severity of the actual environmental impact. In this section, we will show how environmental measures can be integrated into ABC and ABM. It is actually so simple, that we often wonder why more people have not done it. Chapter 5 TILE WAGONHO! CASE STUDY There are those who act without knowing, I will have none of this. To learn a lot, choose the ńood, and follow it, to see a lot and learn to recognize it; this is next to knowledge. Confucius Analects 7:27 Wagonho!, Inc. is a toy manufacturer. It operates in a somewhat price sensitive niche market with fairly good demand. Management faces three problems: 1. . They have a $1.3 million loss for the year. 2. They expect higher energy costs due to energy shortage. 3. They face possible tougher pollution legislation. In this chapter, we will show how to make an Activity-Based Cost, Energy and Waste model, and how to use it to help management overcome these three problems. In (Emblemsvâg 1999), this case study was also used for contrasting conventional approaches (Contribution Margin Costing and ISO 14000 LCA) to our approach. In this chapter, however, the primary purpose of this case study is to serve as a learning exercise for how to develop an Activity-Based Cost, Energy and Waste model, and how to use it for engineering and managerial decision-support.
1. DESCRIPTION OF WAGONHO! Nature uses as little as possible of anything. Johannes Kepler We have to start by saying that the toy manufacturer Wagonho!, Inc. is not a real company; it is a small company that exists in the computers at Center for Manufacturing Information Technology (CMIT) in Atlanta, Georgia. CMIT uses it as a simulation company where companies in Georgia can come and test out the newest information technologies in manufacturing. However, CMII does have a model factory built in the laboratory where they actually produce products. The ‘company’ experienced a $1.3 million loss. This is a highly unsatisfactory result, and the management is of course in dire need of decision-support to turn this dreadful result around. 229
1.1
The Organization
WagonHo! has 56 employees, and the organization is simple. The Chief Executive Officer (CEO) is Samuel P. Stone and the Plant Manager is Mary Ann Chesnutt. There are 6 production teams where each of the supervisors has six employees under them. Except from these 42 employees that are directly involved with production, the remaining 14 are overhead resources. 1.2
The Products
The strategy of WagonHo! is to target the high price/quality market for upper-class children. The products are mainly made of plastics, steel screws and some wood. The specific products are as follows, see also Figure 1: • CWI000 Wagon, referred to as CWI000. This is a wagon with four wheels and front steering. The sales price of this product was $120, corrected for 12% sales rebates and 2% provisions we get $103.20. Current production is 5,000 units/year. • CW4000 Wheel Barrow, which is denoted CW4000. This is a single wheeled barrow, without steering. It sold for $100, but the net sales price was $86.00. Current production is 3,000 units/year. • CW7000 Garden Cart, which we simply call CW7000. This is a two-wheeled cart also without steering that was sold for $105 giving a net sales price of $90.30. Current production is 2,000 units/year.
Figure 1 - The Products of WagonHo!.
1.3
The Production Facility
The shop floor is configured as in Figure 2 with; a) six lathes (L), b). six milling machines (M), c) six sub-assembly (SA) station, d) a kitting area, e) six final assembly and inspection (PA) stations and 1) one central conveyer.
230
Figure 2 - The Initial Shop Floor Layout at WagonHo!
The estimated aggregated production cycle times are 462, 247 and 25~ __ minutes for the CW1000, CW4000 and CW7000, respectively. The cycle times are long and clearly need improvement. WagonHo! is currently using Contribution Margin Costing, a volume. -based costing system. To aid their cost management, WagonHo! ha~ -v traditional standard times [h] for production in the costing system. In Table I -the hourly labor costs of the workers are given, and by multiplying the hourly labor cost with the standard times we get the Bill of Materials (BOM). As an example, the BOM for the CW4000 is shown in Table 2. The BOM -should be read from bottom to top. Thus, for the CW4000, see Table 2, the total direct cost is $46.86 per unit while the unit production time is 4.07 hours per unit. We can also see the various product/ subassembly numbers For example, the product number for the ‘bed’ is 4100 and its part number is CW1373. Once the Swivel Plate is made it becomes a part for the CW4000 In Table 3 a summary of unit BOM for the products is presented along with the aggregated production times, which serve as fixed costs allocation base. The aggregated production times is found by multiplying the unit time for each product by the annual production of each product. Table 1 - Hourly Labor Costs at WagonHo!. Labor Classifications Mill Operator Lathe Operator
Hour Labor Cost $/h 9.00 8.50 231
Assembler Kit Maker
7.80 7.30
Inspector
11.30
Table 2- CW4000 Bill of Material (BOM
Table 3 - Summary of BOM and Aggregated Production Times for the Products. Product CWI000 Wagon . CW4000 Wheel Barrow CW7080 Garden Cart
2.
Unit BOM $/unit 90.04 46.86. 57.40
Aggregated Production Times (h/year) 38,500 12,210 8,640
DEVELOPING AN ACTIVITY-BASED COST, ENERGY AND WASTE MODEL FOR 232
WAGONHO! Without education, you’re not going anywhere in this world Malcolm X The steps for implementing Activity-Based Cost, Energy and Waste models are given in Figure 3, see also Chapter 4, Section 2. The Activity-Based Cost, Energy and Waste model we implement at WagonHo! is a full absorption model. That is, we trace all the cost to the products, except costs like gifts, newspapers, etc. Full absorption assessment is being recognized as very important for environmental efforts in general, because it affects pricing, distribution, sales promotion, cost management and ultimately everything in a company, see e.g. (Mites and Russel 1997). It is also referred to as total cost assessment (GEMJ 1994a; GEMI 1994b), total cost accounting, or full cost accounting as (EPA 1992) defines it.
Figure 3 - Steps for implementing an Activity-Based Cost, Energy and Waste Model.
2.1
Step 1 - Identify the Assessment Objects
233
In this case, there are four assessment objects: three products and the company itself. 2.2
Step 2 - Create an Activity Hierarchy and Network
To create the activity hierarchy, we simply break down all the operations performed at WagonHo! and group them into activities. How we gather Them depends on what we think is most useful in terms of data gathering, accuracy, process understanding, etc. Consequently, there are different ways to create an activity hierarchy. The activity hierarchy we developed for WagonHo! is shown in Table 4. The activities in the gray shaded cells are then linked together in an activity network, see Figure 4, but not necessarily in order of the process. The main purpose of the activity network is to give a visual, but simplified, process view. It is very important to relate the right products to the, right -activities in order to avoid large errors. We see for example that CWI000 is. 2 the only product that uses the lathe. If possible, however, the actual process flow should be mapped in the activity hierarchy and network.
Table 4 - WagonHo! Activity Hierarchy
234
Figure 4 – WagonHo! Activity Network
2.3
Step 3 - Identify and Quantify the Resources
Resources are defined as ‘economic, energy or waste related elements that are consumed by the performance of activities’. In Table 5 a summary of the resources ispresented. When it comes to waste generation, we express it by using the Waste Index (WI), see Chapter 2. We believe that both the energy and waste estimates in Table 5 are probably too low, given the lack of true environmental accounting in the value chain. Nevertheless, Table 5 shows the principle that analogous to monetary costs, we can also define an energy and waste ‘cost’ for the resources. Table 5 Resources in WaaonHo!. Resource Elements
Costs Energy Consumption Waste Generation $/year MJ/year pWU/ year
Building 235
Atlanta Technology Center Logistics equipment: Fork Lift Company Car: Ford Taurus Ford F150 Production Equipment: Conveyer System Killing Equipment Lathe Machines Milling Machines Assembly Equipment Inspection Equipment Design -Equipment Material Design Material Maintenance Material Activity Labor Costs Office Equipment: Computer Systems Furniture etc. Reception Total: 23.1
261,000
9,683,144
25,183
61,540 51,280
99.94 83.03
2,900 8,500 8,300 5,100 270 22,500 17,000 1,050 650 3,500 2,500 3,000 215,350 1,560,800
15,810 410 8,990 9,500 1,000 500
320,590
39,500 4,000 2,150 2,158,070.
80,152,764
25,366
Quantifying Resource Cost
The costs were quantified using information from the Bill of Material and-the existing cost accounting system. All equipment costs are depreciated costs to which the annual maintenance costs have been added. The building is an aggregated resource that include~ the annual gas and electricity costs, 2.3.3
Quantifying Resource Energy Consumption
As mentioned, the ‘building’ is an aggregated resource that includes annual gas and electricity. Its annual energy consumption is calculated as -~ shown in Table 6. As shown Table 6, the building’s energy content (which was estimated using the amount of concrete embodied in the building) is -being depreciated resulting in an energy content depreciation post. The-energy content of both gas and electricity are also taken into account, as is- the actual energy from the electricity. The actual energy from the gas is not taken into account, which means that Table 6 is a low estimate of the buildings real energy consumption. However, note that the electricity energy content and amount dwarf the gas energy content. Therefore, we already know that the data for gas will not be very significant and no effort is made at this stage find the data. We would rather recommend model developers to investigate the electricity energy content in more detail given that its amount is significant. Similarly, the company cars energy consumption is calculated from their fuel consumption and its associated energy content. In this ease, we left out the depreciation of the cars’ energy content. The production equipment’s energy consumption is only based on the equipment’s energy content, 236
which was based on the equipment’s type and amount of main material, because the electricity that the equipment consumes has already been accounted for in the building energy consumption. Hence, only the annual depreciation of the production equipment’s energy content is listed in Table 5. The energy content for the materials was determined using each product’s Bill of Materials combined with energy content data found in IDEMAT for the materials. Analogous to a ‘regular’ Bill of Materials, we can develop an ‘Energy Bill of Materials’ that contains energy data instead of cost for product components. In Table 7, an example of such an Energy BOM is given for the CW4000 product. In Table 8, the total direct energy consumption (EC) by product is given, based solely on direct material use. As we will see, the actual product energy consumption is higher because of the indirect energy consumption (e.g., building related) that will also be traced to the products. Table 6 - Building Annual Energy Consumption Calculation.
Building
16,550 sq. ft.
Energy content depreciation
82.000 [MJ/year]
Gas
(amount used) 1000 kg/year Gas Energy Content Electricity (amount used) 5,7904 MJ/kg
57,904 [MJ/year]
Electricity Energy Content
2,520,000 (MJ/year)
2.520,000
[MJ/year]
2.787 MJ/MJ
7.023,240
[MJ/year]
Total Energy Consumption
9,683.144 [MJ/year]
Table 7-Energy Bill of Materials for CW4000 Product.
Product Num.
Description
Parent Part Num. Number Required Num.
237
Unit EC
Ext EC
4000
Wheel Barrow
4000
CW4000
4100
Bed
4100
CW1373
1
20,60
20,60
4200
Screws
4100
SP4881
10
0,09
0,90
4300
Wheel Assembly
4300
4320
Axle Bracket
4300
CW2019
2
0,41
0,82
4330
Short Axle
4300
CW3626
1
0,15
0,15
4340
Wheel
4300
CW2314
1
0,61
0,61
4350
Cotter pins
4300
SP6122
2
0,18
0,36
4380
Raw Material Wheel
. 4300
RM5784
0,5
0,82
0,41
4300
RM5755
1
0,82
0,82
4390 Raw Material Brackets
4400 4420
27,68
3,17
4100
Leg/Handle Assembly
44430
3,01
4400
CW3232
1
0,66
0,66
4400
CW4240
1
0,99
0,99
4400
S5P4881
6
0,09
0,54
4400
RM5784
1
0,82
0,82
Handle 4440
Leg Stand
4470 Screws Raw Material . Le Stand Raw Material. Brackets -
,.
Table 5 - Direct Material-based Energy Consumption by Product. Total energy consumption – (EC) CW1000
CW 4000
CW7000
(5000 units) (3000 units)
(2000 units)
Material 320,590 [MJ/year]
179,550
83,040
58,000
Unit EC [MJ/unit]
35.91
27.68
29.00
2.3.3
Quantifying the Waste 238
For the waste, we focused only on what waste is caused by the annual use of the cars and building. The waste content of fuel, gas, and electricity is calculated base on the Waste Index (WI) presented in Chapter 2, and expressed in pico Waste Units (pWU). Multiplying the waste resource amount times the sum of the waste content and the waste from use gives the total annual waste generation in Table 9. Thus, Annual Waste Generation = Annual Waste x (Waste Content + Waste from Use). Note that there is no waste from using electricity, but electricity does have a significant waste content. To compute the waste content in terms of pWU/kg we need the information in Table 10 which shows what compounds are being released into Nature as waste when the resources are used/consumed. Please note that the bold numbers in Table 10 are summation totals for associated waste elements. Table 9 Computing the Waste Index for the Waste Elements at WagonHo!
Waste Source
Annual Waste
Waste Content
Waste Release Annual Waste Generation (pWU) from Use
0.0670 pWlJ/kg
0.0099 pWU/kg
Company Cars Ford Taurus
Car Fuel
1300.0 kg
Ford Fl5O
Car Fuel
1,080.0 kg
83.03 0.0670 pW1J/kg
Building AtlantaTechnoIog Naturalcas y Center Electricity
99.94
0.0099 pWU/kg
1,000.0 kg
0.17
2,520,000 MJ 0.0001 pWU/kg
0.01 pWU/kg 25,182,00 0 pWU/MJ
0.0100 pWU/MJ
Table 10 - Corn utin the Waste from Use er Unit Resource.
239
Resource
Waste Release
Degrades into
Unit Release
V.TS/2As Ratio
Unit Waste Release from Use (pWU)
(Appendix A) Car Fuel
9.901E-03 CO2
Appears naturally
2.09E-01
2.ISE-02
4.SOE-03
CO
Appears naturally
2.301E-03
2.21E-0l
5.09E-04
S02
Appears naturally
2.OOE-04
6.28E-0l
1.261E-04
CH4
Appears naturally
4,20E-05
1.72E+00
7.24E-05
NOx
Appears naturally
2.60E.04
l.80E-0l
4,69E-03
Natural Gas
1.15E-04 CO2 CO CH4 NOx
Appears naturally 2,091E-03 Appears naturally 5.04E-05 Appears naturally l.32E-05 Appears naturally 2.011E-06
2.15E-02
4.5OE-05
2.21E-0l
1.12E-05
I .72E+00
2.28E-05
l.80E+0l
3.62E-05
.
• By distinguishing between waste content and waste releases, a company can investigate internal and external factors much more systematically and elegantly similarly to cost management where one distinguishes between material costs and other costs. The only way to affect the overall material costs is by using less material or a cheaper material. Similarly here, the only way WagonHo! can 240
reduce their electricity waste generation is by using less electricity or finding electricity with a lower waste content. 2.3.4 Information Assumptions Clearly, due to the current absence of energy and waste accounting by companies, Activity-Based Cost, Energy, and Waste models must also rely on data gatherings along the lines of conventional LCA type approaches. Unlike conventional LCA data, however, we (only) need a specific set of basic data and do not need any impact categorizations, functional units definitions, etc. We obtained our information from the following sources: • The energy content numbers for ‘Natural Gas’ releases and ‘Electricity’ are from IDEMAT’96, which was also used to calculate the waste content • (see also Appendix A). • The ‘Car Fuel’ release data are from: David Hart, Centre for Environmental Technology, Imperial College, London; IDEMAT; and from Günter Hormandinger, Energy Policy Research, London. Please note that since this is a learning case study only we have not been as diligent when it comes to information gathering as elsewhere in this book. 2.4
Step 4 - Identify and Quantify the Resource Drivers and Activity Drivers and their Intensities
In Table 11 we show the resource drivers employed in the Cost, Energy and Waste model at WagonHo!. Table 11 - Resource Drivers Employed at WagonHo!. Resources Building Atlanta Technology Center Logistics Equipment Fork Lift Company Can Ford Taunts [pWU/%] Ford Fl50 [pWU/%] Production Equipment Conveyer System Kitting Equipment Lathe Machines Milling Machines Assembly Equipment Inspection Equipment Design Equipment Material Design Material Maintenance Material Production Activity Labor Costs Office Equipment Computer Systems Furniture etc. Reception
Resource Drivers Area [sq. ft] Direct Labor [h] Direct labor [h] Direct labor [h] Direct Direct Direct Direct Direct Direct Direct Direct Direct Direct Direct Labor [I.] Acquisition Costs Acquisition Costs No. of Communications
Cost Consumption Energy Consumption Waste Generation Intensity Intensity Intensity 1577 [S/sq ft]
585.08 [Nil/sq. ft.]
1.52 [p9/U/sq. ft.]
1.53 [${h] 85.00 [$/%] 83.00 [$/%]
varies 0.23 [$/$] 0.13 [$/$] 0.03 [$/comm.)
241
615.4 [MJ/%] 512.8 [MJ/%]
0.9994 0.8303
The activity drivers are not shown here, but in Section 2.8, Table 18. ‘Direct’ means that the resource element matches the activity completely. This is preferable since the distortion introduced is zero, see Chapter 3. Since all the work is performed unit by unit we chose ‘Direct labor’ as a resource driver. The cars are traced by a percentage use basis rather than on an hourly basis. ‘Area’ (floor space) traces the ‘consumption’ of the building. 2.5
Step 5 - Identify the Relationships between Activity Drivers and Design Changes
In this model there are no explicit relationships between activity drivers and design variables. Potential product design changes, however, can be found by simply identifying the weaknesses about each product. The design group can then improve the design by eliminating/reducing these weaknesses. When it comes to process design and potential organizational changes, these are directly related to the activity drivers and therefore always incorporated into an activity-based model. 2.6
Step 6 - Model the Uncertainty
In this model, we have included triangular uncertainty distributions, where the upper and lower bounds are ±10% of the mean, for all key input data. The purpose of this is to perform sensitivity analyses and to trace the effect of changes in values, see also Section 3. 2.7 Step 7 - Find/Compute the Cost, Energy Consumption and Waste Generation of the Activities The cost, energy consumption, and waste generation of an activity are found by multiplying each resource driver value times its associated consumption- or generation intensity, followed by a summation of all resulting values for the particular activity. To facilitate this, the WagonHo! model was implemented in Microsoft Excel® as three separate spreadsheets: one for cost, one for energy and one for waste. These spreadsheets are too large to show on a page in this book. In Table 12, Table 13, and Table 14, however, the same portion of the spreadsheet tables is given for each of the three assessment dimensions. In Table 13, for example, the energy consumption calculation for activities A121 and A21 is given. The horizontal break-line denotes that .some rows have been left out. Observe that the driver values are the same in all three tables, but the consumption and generating intensities are different.
242
In Table 15, the consumption of resources by activities is shown in terms of energy by reversing the rows and columns of Table 13. In each row of Table 15, the amount of energy in MI traced to the particular activity by each resource driver is given. The driver levels are not listed like in Tab[e 13, but can be obtained by dividing the resource driver value by the consumption intensity. For example, dividing 585,084 MJ by 585.08 will give a value for the resource driver 5Area’ of 1,000 square feet for activity AiM. In Table 16, the resource consumption by the activities in terms of waste generation is presented. For brevity, we have left out the cost consumption table, but it is the same in principle.
243
2.8
Step 8 - Find/Compute the Cost, Energy Consumption and Waste Generation of the Objects
Given that we have the actual ‘cost’ of the activities in terms of monetary cost, energy consumption and waste generation, we can calculate how much each product consumes a particular activity. This is presented in Table 17, Table 18 and Table 19. In Table 17 and Table 18, it is shown how the 244
activities’ monetary cost and energy consumption is traced to the three products. In Table 19 the waste generation is traced to the products. Note that several different activity drivers are used. For example; ‘Annual Production’ is used to trace the building related resources to product level. To use ‘Annual Production’ as activity driver may impose some errors because there is no direct causal relationship between the floor area that an activity occupies and the number of product units being processed. Nevertheless, this is• the least inaccurate way of doing so without investing heavily in information gathering. Similarly, it is assumed that direct labor in activity A 111 is directly proportional to the number of components used. Operational energy consumption (EC) is assumed to be proportional to direct labor spent.
Table 18- Energy Consumption (EC) in IMJI by Product.
245
We can write many pages about the numbers in the three tables, but the most important point to note is the similarity between all three tables. They are basically exactly the same. Observe that the driver levels are also identical. The consumption and generation intensities are obviously different.
Table 19- Waste Generation (WG) in (pWU] by Product. 246
Products Activities:
CW1000
WG flements pWUI All1
Ares Use
609
Activity Driver Generating Driver Intensity level Production [unit] 0.06 [pWU/unit]
5,000
CW4000 WG
Driver level
304 3,000
CW7000 WG
Driver level
WG
183
2,000
122
A112 Area Use 15,216 Production lttnitl 0.08 IpWIJ/unitl 130,000 10,411 1,922 A113 Ares Use 609 Production [unit] 0.06 [pWU/unit] 5,0CC 304 3,000 183 2,000 A121 Area Use 1,522 Production [unit] 0.15 [pWU/unit] 5,000 761 3,000 A122 Area Use 1,522 Production (unit] 0.15 [pWU/unit] 5,000 761 3,000 A123 Ares Use 1,522 Production [unit] 0.15 [pWU/unit] 5,000 761 3,000 A124 Area Use 1,522 Production Lutsitl 0.15 [pWU/unit] 5,000 761 3,000 A125 Ares Use 1,522 Production [unit] 0.15 [pWU/unit] 5,000 761 3,000 A21 Area Use 152 Production [unit] 0.02 [[pWU/unit]] 5,000 76 .3,000 46 2.000 A221 Operation WG 48 Number ofoatclset, 0.02 [pWU/unit] 1,000 19 900 [batch] Area Use 152 Production [tutitj 0.02 [pWU/unit] 5,000 76 3,000 46 2,000 A222 Area Use 76 Production [unit] . 0.01 [pWU/unit] 5,000 38 3,000 A31 Operation W0 152 Production [unit] 0.02 [pWU/unit] 5,000 76 3,000 A41 Operation WG 40 Number of Comp. 0.80 [pWU/unit] 26 21 12 [comp] Area Use 76 Production [unit] 0.01 [pWU/unit] 5,000 38 3,000 23 2,000 A42 Operation WG
36,000 456 456 456 456 456 17
46
23 2,000 10
68 3,000
2,000
46
2,000
30
A44 Operation WG 0 Ares Use 152 Production unit
0
12.210 46
.0 2,000
8,640 30
2.9
3.09
700
13
2,000 30 12
15 10
IS
0
Unit Waste Generation:
304 304 304 304 304
30
1,500
15,470
2,000 2,000 2,000 2,000 2,000
30
36
Total:
24,000
122
72 Number of Batchet 0,01 [pWU/unit] 2,500 [batch] Area Use 228 Production [unit] 0.02 [pWU/unit] 5,000 . 114 3.000 A43 Operation WG 0 Annual Products Sold0.00 [pWU/unit] 5,000 [product] Area Use 152 Production [unit] 0.02 [pWU/unit] 5,000 76 3,000 Total Direct Labor (h]0.00 [pWU/unit] 38,500 0.02 [pWU/unit] 5,000 76 3,000
2,883
22
1,000
14
46 0
2,000
0
5,921
3,952
1.97
1.98
0
Step 9 - Perform Sensitivity and Other Numerical Analyses
We implement the model using commercially available software - MS Excel® and Crystal Ball®. The Crystal Ball software is used to handle the uncertainty in the model and more importantly, to trace the critical success factors. The Crystal Bail software performs the Monte Carlo simulations that we. useiln this model, we chose all uncertainty distributions to be triangular with ±10% variation to facilitate sensitivity analyses. A sensitivity analysis is performed by measuring statistically how the uncertainty of the different assumption cells affects the uncertainty of the forecast cells by rank correlation. The assumption cells with the largest absolute magnitude of the correlation coefficient are the most critical success factors. However, before we turn to the numerical and sensitivity analyses, let’s review the summary of the model, which is given in Figure 5. As can be seen, there are four assessment objects; three products and the company itself. Also, there are 16 activities at the lowest level that are equally split~ in production activities and support activities. When it comes to the resource elements, there are actually more than shown; too much to fit nicely in a figure. We have used this model extensively for simulation purposes and even modeled the individual workers. The model presented in this chapter is a simpler version for the purpose of illustrating the development of these activity-based cost, energy and waste models. However, even though this is a small model, we see that the number of drivers is quite large; about two activity drivers per activity on average. This gives good and accurate tracing. The number of resource drivers is much lower, and that is not a problem since the production and organization is very simple and almost every production activity is consumed by all 247
products. There are however, a couple of feedback loops between activities and resources. This is to ensure that when the resource consumption changes all the activities will be correctly affected.
Figure 5 - Working Principle for WagonHo! & Activity-Based Cost, Energy and Waste Model,
3.
USING THE MODEL
Every name for a lake or river, for mountain or meadow has its peculiar significance and to tell the Indian title of such things is generally to tell the nature of them also: Capt. WE. Butler, EROS. In The Great Lone Land” All right, so we created this Activity-Based Cost, Energy, and Waste model and implemented it in a spreadsheet. What can we do with it? That’s what we will show in this section. Specifically, we will try to take you through a typical scenario of a company that is in economic trouble and show you how our activity-based approach not only helps management identify an3.1.1 Economic 248
Results for WagonHo! From the profitability distribution, in Figure 6 which is generated by the Crystal Bali software, we see that the result for WagonHo!, Inc. is very bleak. The mean is -$1,272,831, which is a horrendous result. To find out what contributes to this result most significantly we use sensitivity analysis in Figure 7 (also generated by Crystal Ball). Due to the possibility of random effects, we cannot trust model variables (to the left) with a smaller coefficient of correlation than about 0.05. We see that the sales price of the CWI000 is the most important success factor, followed by production volume, and labor cost for activity A 122, which can be explained by the fact that there is no automation in WagonHo!. ThQ improvement efforts that we (and management) can observe from Figure 7 are the following: 1. Increase sales price. An obvious way to improve the result. However, we will assume that this is not a likely option. 2. Increase production. This will lead to economies of scale, assuming that the overhead costs can be kept under control. 3. Cut labor costs. This is the traditional way of improving the profit of a company, but it may notbe very feasible due to production requirements, union contracts, and ethics. In the next section we investigate the performance of the three products.
Figure 6 - Profitability Distribution for WagonHo!, Inc.
249
Figure 7 - Sensitivity Chart for WagonHo!, Inc.
Economic Performance of the Products Iti Figure 8 the results from the analysis of the CW1000 Wagon is shown. Figure 8 is basically a spreadsheet cell that subtracts the unit cost of the CW1000 from its sales price. We clearly see that the CW1000 is not profitably as the mean is -$143 per unit and it is within a -$120 to -$165 interval with a 10% variation in all variables. From Figure 9, we see that this product alone contributes over 50% of the WagonHo!, Inc. economic result. It is therefore a crucial product to improve, which brings up the next issue: how to improve the CW1000 Wagon? 250
Sensitivity charts, like the one in Figure 10, are our primary tools for continuous improvement efforts. There are several interesting findings in the CWI000 sensitivity chart. The most important ones are: WagonHo! must increase sales, as noted before. 6. To reduce the cycle times further we also suggest rearranging the shop floor, as shown in Figure 13. This gives savings in transportation times and better process flow in general. After implementing these suggestions the cycle time was reduced with over 50% for all products as shown iii Table 20. Because CW1000 consumes much more resources than the two other products, we also changed the market strategy for WagonHo!. We increased the price from $120 to $225 for the CWI000 and reduced the sales by 50%. The reason for increasing the price that much is to create a feeling around that product that this is the top of the line. This frees up. substantial resources enabling WagonHo! to boost sales and production of their other two products by roughly an average factor of five. On one hand, CW1000 is the only product that uses the lathe and it would, from a production and costing point of view, be smart to eliminate that product because then we would eliminate an activity and simplify others. On the other hand, WagonHo! believes that CWI000 is their flagship and it aids the whole product specter. We also suggest going from cost-plus pricing to target pricing for all products. The targets are determined by benchmarking. This: gave however, no change in the prices for CW4000 Wheel Barrow and CW7000 Garden Cart.
Figure 13 New Shop Floor Layout for Wagonl-Io!. Table 20 - C dc Time Reductions at Wa onHo!, Inc.
Product
Old Cycle Time (min)
Improvement 251
New Cycle Time (min)
CW1000 Wagon CW4000 Wheel Barrow CW7000 Garden Cart
462 244 259
192 103 113
58.4% 57.8% 56.4%
extremely optimistically estimated. Nevertheless, the results give guidelines concerning overhead waste generation. With this in mind, we see that CWI000 has improved its EWE due to less activity and decreased costs. CW4000 and CW7000 have also improved significantly economically, but because there were no efforts in improving the waste generation efficiency, the EWE has dropped. The reason for the mean improvements for CW4000 and CW7000 is the common scaling effect (similar to economies-of-scales). 3.5
Critical Evaluation of the Activity-Based Approach
In Table 24 we see how economic and environmental performance changed after implementing the new strategy at WagonHo!. It is apparent that Activity-Based Cost, Energy, and Waste models helped both economic and environmental management. Of course, a result of $226,852 is nothing to be satisfied with, but it does represent a $1.5 million improvement (from -$1.3 million)! And by using the models repetitively we believe that WagonHo! can identify how the products should be designed to reduce for example material costs and cycle time further. WagonHo! should also start looking at energy usage because of the direct savings and the reduced risk in case of energy shortage. Our analysis also shows that increased energy efficiency also will. reduce the waste generation substantially. On one hand, this seems obvious, but on the other hand, it is often very hard how to go about solving this in a systematic and guided way. But a systematic and guided way is exactly what the Activity-Based Cost, Energy and Waste models provide, in our opinion. Table 24 - Improvement Strategy Results. Improvement Strategy Results
Activity -Based Cost, Energy, Waste Model
Economic Performance WagonHo!. Inc. Profitability CWI000 Profitability CW4000 Profitability CW7000 Profitability
226.852 [5]
(117.8%)
-20 [$/unit] 15 [$/unit] 12 [$/unit]
(86.0%) (115.8%) (112.2%
Environmental Performance WagorsHo!, Inc. Energy Consumption CWI000 Energy Consumption CW4000 Energy Consutetption CW7000 Energy Consumption Wagonho!, Inc. Waste Generation CWI000 Waste Generation CW4000 Waste Generation CW7000 Waste Generation
10,628,491 [MJ] 615 [MJ/unit] 364 [MJ/unit] 364 [MJ/unit] 25.366.27 [pWU] 1.478 [pWU/unit] 0868 [pWU/unit] 0.867 [pWU/unit]
(-4 7%) (50.2%) (54.2%) (54.4%) (09%) (52.3%) (561%) (56.2%)
Finally, there is only one thing left to emphasize; this is not a real case study. The purpose of it is not to prove that WagonHo! indeed went from loss to profits, but to merely illustrate possible scenarios using our assessment approach.
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5.4.3 GLOSSARY When we try to pick out anything by itself, we find it hitched to everything else in the universe John Muir This book presents a multidisciplinary work and terminology can vary in between disciplines. We use terminology as defined in this glossary. We have tried to use terms consistent with modern management practices like Activity— Based Management. Strategic Cost Management. Total Quality Management, and the ISO 14000 Environmental Management Standards. Absorption: The extent to which model traces relevant resources to assessment objects. Full absorption models trace all relevant resources. Accountable: In our context. this is the ability to keep accounting information for a given assessment dimension. Accounting: A statement of debits, and credits (Webster, 1983) Action: Every little operation in an activity. For example for an sewing activity some of the actions can be getting fabric, measure, sew, stitch, turn around, sew, etc. Action chart: A chart of detailed actions associated with an assessment object, aggregated into a single aggregate performance measure, e.g. a chart with specific assembly actions capturing assembly time. Activity: A group of logically connected actions form an activity. E.g. the actions associated with overhauling the engine component can be treated as an activity. Activities can be aggregated into hierarchies, or simply to one big hierarchy depending on what is useful.
Activity-Based Costing (ABC): A methodology that measures the cost, and performance of activities, resources, and cost objects. Resources are assigned to activities, then activities are assigned to costs objects based on their use. Activity-Based Costing recognizes the casual relationship of cost drivers to activities (Rafish, and Turney, 191). ABC adopts an intention focusing long term resource consumption orientation (Cooper, 1990). Activity-Based Management (ABM): A discipline that focuses on the management of activities as the root to improving the value received by the customer, and the profit achieved by providing this value. This discipline includes cost driver analysis, activity analysis, and performance measurement ABM draws on Activity-Based Costing as its major source of information (Brinker, 1997). Activity costs: Sum of (all) cost drivers associated with the activity multiplied by their corresponding consumption intensities. 253
Activity Energy Consumption: Sum of all energy drivers associated with the activity multiplied by their corresponding energy consumption intensities. Activity Waste Generation: Sum of all waste drivers associated with the activity multiplied by their waste generation intensities. Activity Driver: A measure of the consumption of an activity by a) another activity or b) assessment object. Activity drivers that measure the consumption of activities by other activities are also called “intermediate” activity drivers. Examples of activity drivers are the amount of labor, the weight of a product, the number of products, etc. Allocation: Definitions are based on (Brinker, 1997). See also “Tracing” 1. An apportionment or a distribution 2. A process of assigning cost to an activity or a cost object when a direct measure does not exist. For example assigning the cost of power to a machine activity by means of machine hours is an allocation because “machine hours” is an indirect measure of power consumption. Allocations can often be converted to tracing by additional measurements. Instead of using machine hours to allocate a power meter on machines to measure actual consumption. There is considerable conclusion about this topic due to the early description of an ABC system by Cooper, and Kaplan as a system to get more accurate fully-absorbed unit costs when it in essence is a contribution margin approach. The reason for this confusion is that allocation used in volumebased costing systems reflects an arbitrary assignment, see (Kaplan 1992), and is therefore irrelevant for decision making, whereas in ABC it reflects an estimation. Allocation Base: Unit-level product characteristics. The term is used in volume-based costing systems. Assessment Dimension: The fundamental quantities of interest in an assessment. In this book, the principal assessment dimensions are costs, which can be measured as USD [$], energy consumption [MJ] and waste generation, which can be measured in several ways. Other dimensions such as quality, which can also be measured in several ways and lime measured in e.g. hours can be added. Assessment Object: Any customer, service, organization, project, or product for which separate cost/revenue and/or energy consumption and/or waste generation assessments are needed. Assessment Object Cost: Sum of all activity drivers associated with the assessment object multiplied by their corresponding cost consumption intensities. Assessment Object Energy Consumption: Sum of all activity drivers associated with the assessment object multiplied by their corresponding energy consumption intensities.
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Assessment Object Waste Generation: Sum of all activity drivers associated with the assessment object multiplied by their corresponding waste generation intensities. Assumption Cell: A cell in a spreadsheet in which an input is given with an associated assumed uncertainty distribution, representing a source variable. Consumption Intensity: Unit-price of a driver (Cooper I 990a), e.g., dollars per direct labor hour, mega-joules per square yard. Cost Driver: Any factor that causes a change in the cost of an activity. Raw material quality, number of vendors, employee training, complexity of assembly are all examples of cost drivers. Cost drivers are used in the process view of Activity-Based Costing/Management to identify the root cause of the work and cost of an activity. See also Energy Driver and Waste Driver Cost Object: Any customer, service, organization, project, flux or product for which separate cost/revenue assessments are needed. See also assessment object. Critical Assumption Planning (CAP): The process of planning for the critical success factors (see ‘Critical Success Factor) to improve performance while reducing uncertainty and risk to a minimum. Critical Success Factor: The factors that have the greatest impact on the chosen performance measures. Cross-Consumption: The consumption of an activity by an assessment object causes lower activity consumption by another assessment object. This effect typically occurs when some assessment objects have dominating consumption levels. Cycle Time: The time that a product is in the production process (Dodd 1997). Deterministic: The values of the variables are known with 100% certainty. Driver: Any factor that causes a change in the cost, energy consumption and/or waste generation of an activity. It is in other words a generalization of the term cost driver (see cost driver). Economic Energy Efficiency (EEE): The FEE is defined as the total energy consumption, see Energy Content, of an assessment object divided by the total costs for the same object; inventory effects are eliminated. The EEE should be as tow as possible. The EEE is therefore a relative 255
measure of how well an organization utilizes energy in relation to the resource usage. Economic Waste Efficiency (EWE): The EWE is defined as the total waste generation of an assessment object divided by the total costs for the same object where inventory effects are eliminated. The EWE is a relative measure of how much waste an organization generates in relation to the resource usage. Effectiveness: A measure of quality of a decision (correctness, completeness, comprehensiveness) that is made by a designer (Mistree, Smith et at. 1990). Efficiency: A measure of the swiftness with which information, that can be used by a designer to make decisions, is generated (Mistree, Smith et at. 1990). Energy: The actual energy released when using/consuming a resource. For example, the heat derived from burning fuel, the kinetic energy from a moving object. Energy Content or Embodied Energy: The sum of all the energy expenditures in the value chain up to the current point for a resource, e.g., the sum of the energy needed to drill, refine, and transport gas to a gas station for use in a car. A natural phenomenon (e.g. solar heat) has no energy content by definition. Energy Driver: Any factor that causes a change in the energy consumption of an activity. See also Cost Driver and Waste Driver. Environment: Surroundings in which an organization operates, including air, water, land, natural resources, flora, fauna, humans, and their interrelation (ISO I 4001). Environmental Aspect: Element of an organization’s activities, products or services that can interact with the environment (ISO 14001). Environmental impact: Any change to the environment, whether adverse or beneficial, wholly or partially resulting from an organization’s activities, products or services (ISO 14001). Environmental Management System: The part of the overall management system that includes organizational structure, planning activities, responsibilities, practices, procedures, processes and resources for developing. implementing and maintaining the environmental policy (ISO 14001). Environmental Objective: Overall environmental goal, arising from the environmental policy, that an organization sets itself to achieve, and which is quantifiable where practicable (ISO 14001).
256
Environmental Performance: Measurable result of the environmental management system, related to an organizations control of its environmental aspects, based on its environmental policy, objectives and targets (ISO 14001). Environmental Policy: Statement by the organization of its intentions and principles in relation to its overall environmental performance which provides a framework for action and for the setting of its environmental objectives and targets (ISO 14050). Environmental target: Detailed performance requirement, quantified where practicable, applicable to the organization or parts thereof, that arises from, the environmental objectives and that needs to he set and met in order to achieve those objectives (ISO 14001). Fixed Cost: There are two distinct definitions depending on whether the term is applied in either activity-based systems or in volume-based systems. 1. Fixed costs are costs that do not vary with the amount of output (Baltz and Baltz 1970). In (Fallon, 1983) this is called non-variable costs. Fixed costs divide into two categories (Kerin and Peterson, 1998): programmed costs and committed costs. Programmed costs result from attempts to generate sales volume, while committed costs are those required to maintain the organization. 2. A cost element of an activity that does not vary with changes in the volume of cost drivers or activity drivers (Edwards 1998). Forecast Cell: A cell in a spreadsheet in which an output (result) with associated resulting uncertainly distribution is given, representing a response variable. Functional Unit: Measurement of the fond octal outputs of the product system. The primary purpose is to provide reference to which the input and output are normalized (ISO 14041). Cross Margin: The difference between total sates revenue and total costs of goods sold (Kerin and Peterson 1998). Impact Analysis: The assessment of the environmental consequences of energy and natural resource consumption and waste releases associated with an actual or proposed action (EPA 1993). Improvement Analysis: The components of a Life - Cycle Assessment, see Life-Cycle Assessment, that is concerned with the evaluation of opportunities to effect reductions in environmental releases and resource use (EPA I 993a). Indirect Cost: Cost that is allocated (as opposed to being traced) to an activity or cost object. e.g. the costs of supervision or heat tray be allocated to an activity on the basis of direct labor hours (Brinker 1997).
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Life—Cycle: Consecutive and interlinked stages of a product system, from raw material acquisition of generation of natural resources to the final disposal (ISO 14040). Ibis must not be confused with the product life-cycle concept used in Life-Cycle Management, see e.g. (Shields and Young 1991), which concerns the four main stages of “Introduction”, “Growth”, “Maturity”, and “ Decline” (Allvine, 1996). Life-Cycle Assessment (Analysis) (LCA): Compilation and evaluation of the inputs and outputs and the potential environmental impacts of a product system throughout its life-cycle (ISO 14040). Life-Cycle Costing (LCC): As with the term ‘life-cycle’, there are different possible interpretations. The oldest and most well defined term is related to Life-Cycle Management ace e.g. (Shields and Young 1991). Ii, this book, the LCC definition is adopted front (Sollenberger and Schneider 1996); a concept which tracks and accumulates costs and revenues of the entire life span (life-cycle) of a product’. Life-Cycle Inventory (LCI): The identification and quantification of energy, resource usage, and environmental emissions for a particular product, process, or activity (EPA, 1993). Non-Value Added: An aspect of a process or product that can be estimated without reducing the value for the external customers. Internal customers, such as other activities and departments, are viewed as undesirable in the sense that they should be eliminated if possible. This view ensures that organizations are kept as slim as possible. Needless to say, that is not always possible. Overhead Costs: Costs hat are traced back to support activities, not e.g. production activities. Overhead Energy Consumption: Energy consumed by support activities, and not for example production activities. An example can be the electricity in the facility, which cannot be directly traced to any part of the production, thus it is overhead energy consumption. Overhead Waste Generation: Waste generated by support activities and not for example production activities. An example is the emissions from a gas stove used to heat the facility. The waste generated cannot be directly traced to any part of the production, thus it is overhead waste generation. Profitability: Assessed revenues mitt us assessed costs associated with site creation of the revenues. Profit, on the other hand, is actual revenues minus actual costs. Profitability Resource Efficiency (PRE): The PRY is defined as the profitability of an assessment object divided by the costs - where the costs are determined in a lull absorption cost model Cost of inventories is not included, and financial returns are not included. The PRE should be as high as possible as it measures relatively how effectively the assessment object generates profit.
258
Resource: An economic, energy related, or waste/mass related element that is consumed by the performance of activities. Resources, tike activities, can be aggregated into hierarchies. In special cases, such as waste, resources may be generated by activities instead of consumed. Resource Driver: A measure of the quantity of resources consumed by an activity. An example of a resource driver is the percentage of total square feet of space occupied by an activity (Brinker 1997). Risk: Applies to situations for which the outcomes are not known with certainty but about which we have good probability information (Park and Sharp-Bette 1990). Total Quality Management (TQM): A set of activities whose purpose is continuous process improvement, whose objective is total customer satisfaction and whose core concepts include standardization, efficient use of materials, the critical role of management, design specifications control, reduction of defect rates, statistical quality control and effective use of human resources (Brinker 1997). Tracing: It is also known as direct tracing or direct charge. The assignment of cost, energy consumption or waste generation to an activity or an assessment object using an observable measure of the consumption of resources or generation of waste by the activity or assessment object. Tracing is generally preferred to allocation if the data exist or can be obtained at a reasonable cost. This definition is based on the cost trac inc definition in (Brinker 1997). Sec also ‘allocation’ Trigger: The occurrence of an event that starts as an activity (Brinker 1997). Uncertainty: Applies to situations about which we do not even have good probability information (see also ‘Risk’) (Park and Sharp-Bette 1990). Validity: In logic, validity is most commonly attributed to (Mates 1972). 1. Deductive arguments, which are such that if the premises are true the conclusion must be true. 2. Propositions that are semantically valid, i.e., ate true under any alternative interpretation of the non-logical words. Value-Added: Aspect of a process or a product that adds value to the customer and if eliminated would reduce customer satisfaction. Value Chain: It is the linked set of value-creating activities (Porter 1985). Variable Cost: There are two distinct definitions depending on whether the term is applied in volume-based systems or in activity-based systems. 1. Variable costs arc costs that vary with the amount of output I Baltz and Baltz 1970). Like the fixed costs, variable costs are also divided into two categories (Kerin and Peterson 19981 a) cost of 259
goods sold which covers materials, labor and factory overhead applied directly to production, and b) costs that are not directly tied up in production but nevertheless vary directly with volume, e.g., sales commissions, discounts and delivery expense. 2. A cost element of an activity varying ‘vi th changes in the volume of cost drivers or activity drivers (Edwards 1998). Volume-Based Costing: An umbrella term for all costing methods that rely upon the distinction of variable and fixed costs to determine the product costs. And because variable costs vary with the amount of output Waltz and Baltz 1970) and only one single allocation base, it follows that the product costs strongly correlate with the production volume. Contribution Margin Costing and Standard Costing are two welt-known volume-based costing methods. Waste: Pit unwanted material generated by consumption of activities. The material may be organic and inorganic solids, liquids, and gasses. Waste Content or Embodied Waste: The sum of all the generated waste in the value chain up to the assessment point of that particular assessment object. Waste Driver: Any factor that causes a change in the waste generation of an activity. See also Cost Driver and Energy Driver.
6 Část III. Naučit partnery vývoj a prodej projektu (glosář managementu) 6.1 V poslání zobecnit metodologii osobních principů účastníků tak, aby byla použitelná pro ostatní kroky projektového cyklu. Projektový cyklus, stp/mix, principy e-learningu+ informuj, proveď proceduru a zvládni komunikační princip -viz http://projects.eb-eu.cz a tento text. 6.1.1 - pro manažery (NHTV), prodejce (2travel2), instruktory (EFITA), učitele (MISAL), vývojáře (projects.eb-eu.cz). Jak zvětšovat osobní konkurenční výhodu?
6.2 Opravy zaplánovat do obvyklých postupů. Time management + dokumentace ISO 9000, … 6.3 Využívání odchylek pomocí scénářů – diverzita Diversity = Differences among people in terms of their identification with various groups.
260
Groups representatives: -
Domestic organisation = An organisation that operates within a single country
-
International organisation = An organisation that has one or a few facilities in another country
-
Multinational organisation = Organisation with facilities in several countries and a substantial proportion of sales in foreign countries
-
Global organisation = An organisation that has a flexible approach to identifying needs and opportunities throughout the global competitive market
Representatives of diverse people: -
Expatriate managers = Managers who work in a country other then their country of origin
-
Parent country national = A manager or other employee whose country of origin is the country where the organisation has its headquarters
-
Host country national = Someone from a host country hired by an organisation to work in its facility
-
Third country national = A manager or employee who has a country of origin different from both the parent country and host country where he or she works
Problem of identification: Culture shock = The confusion, anxiety, and frustration that result from immersion in a strange culture Culture = The set of assumptions group members share about the world and how it works and the ideals worth striving for. Individualism - collectivism = The degree to which people act as individuals rather then as members of a group Uncertainty avoidance = The degree to which people prefer structured rather then unstructured situations Masculinity – femininity = The extent to which a culture values behavior traditionally considered masculine (co-operativeness) or feminine (helpfulness) Power distance = Expectation for the unequal distribution of power in a hierarchy Long-term—short-term orientation = The degree to which a culture focuses on the future rather then the past and present Equal employment opportunity = Providing individuals with an equal chance for employment, regardless of their race, color, religion, sex, national origin, and physical and mental handicap Glass ceiling = An invisible barrier that keeps women from attaining the topmost positions Sexual harassment = Unwelcome sexual advances and sexual conduct that must be tolerated as a condition of employment or basis for employment decisions, that unreasonably interferes with the employee’s work performance, or that creates a hostile working environment Diversification: Affirmative action = A program for attracting and retaining minority employees 261
Disabilities act = Law requiring employers to make “reasonable accommodation” for the physical and mental disabilities of a person otherwise qualified to do a job Managerial Effect Managerial effect emerges if complexity, transformation and selection principles are tuned together. Managerial Effect = f(complexity, selection, transformation) Existují zvykové a naučené přístupy osob k budoucnosti. Typicky zvykové přístupy jsou následující: 1.
Zákazník: Nechá se ovlivnit, aby koupil i to, co se mu nehodí a dokud je na sebe rozčilen, dává si při nákupech pozor. Potom přechází opět do stavu jistoty, maximálně
2.
Squatt: Spolu obsadit a udržet (přestupky a trestné činy nejsou vyloučeny na obou stranách)
3.
Defensivní: Sám vyšplhat a udržet se maximalizací vynutitelného minima
4.
Ofensivní: Využít šampiónů, odstavit snahu investovat, vyladit výbor, inovace
V bodech 1 až 3 je třeba se dobře připravit na zvláštní akce a koordinované postupy k převzetí výhod na úkor těch, kteří je vytvořili. Bod 4 naopak vyvíjí řešení proto, aby překonala všechny ostatní přístupy a byla převzata všemi. Naučené přístupy se tvoří sebehodnocením a připravováním se na očekávané akce například takto: -
odhadováním významu a výskytu vlastních chyb pomocí nástrojů jakosti
-
získáním spojenců a výkonných sil pro prosazení změny
-
odvození a maximalizace velikosti změny vytvářením prostoru pro odvozování a zavádění inovací
-
vytvářením podmínek pro získání podpory rychlému a masivnímu šíření osvědčených vzorů v meziregionálních sítích typu PAXIS.
Toto omezování negativních a umocňování pozitivních odchylek je dále konkretizováno případovými studiemi, které je možno napodobovat. Hlavně je však nutné udržovat proporce a souslednost mezi nimi.
6.3.1 Převedení abstraktního na akční myšlení: sebehodnocení, timemanagement a učení Osoba v kterékoliv z výše uvedených pozic musí zvolit kompromis mezi prosazením se v současném tempu vývoje – viz http://www.msmt.cz/cp1250/skupina3/veda/mezpr/default.htm nebo obranou svojí pozice vývojem myšlenky pro politiky – viz skupina z Brug http://www.groupedebruges.org/summaryg.htm. Po skončení této kapitoly byste měl/a umět: -
uvědomit si své přednosti, nedostatky a použít je k odlišení vypovídací schopnosti a pracnosti osobní nabídky projektových služeb týmu i externím zadavatelům
-
navrhnout jak zlepšovat výkonnost, vypovídací schopnost a snižovat pracnost své projektové činnosti 262
-
hodnotit problém při výběru i v průběhu řešení z hlediska výše uvedených parametrů
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motivovat a učit ty, kteří nejsou na vaší úrovni, aniž by to působilo jako poučování nebo nařizování
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zdokonalovat společné vnímání podstaty problému ve fázi jeho výběru do řešení zvětšovat svůj volný čas a využívat ho lépe k rozvoji osobních fyzického, duševního, duchovního a společenského citu a potenciálu vlivu
-
připravit plán koordinace proporcionálního růstu procesů i rolí v průběhu řešení problému
-
předcházet nebo řešit konflikty a přes regulaci stresu, motivů spolu s ostatními dosahovat maximálního výkonu i v poprvé řešených problémech.
Jak povedete své partnery s ohledem na situace, které se domníváte, že nastanou? Vliv sebevzdělávání, sebeprosazování a spolupráce úspěšnost návyků nebo projektů osoby
Schéma II – 5: Alternativy zapojení osob do kontroly nebo výběru situací Akce a)
Osoba
Situace
Sebeuvědomování
(Sebevědomí)
Já
b) Výcvik k jedné situaci
Já
S
(Přání) c) Sebevzdělávání
J1
vyhodnocováním S (Rozbor) J2 S1 d) Postoj k měnící
Já
se situaci (Prognostika) S2
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e) Sebevzdělávání
J1
S1
a plánování (Návyky) J2
S2
Sebepozorování Úkolem analytických metod při výchově projektanta k sebeovládání je nejprve zvládnout techniku pozorování sebe sama. K tomu slouží formuláře sebehodnocení, které jsou různě obtížné. Ke sledování svého chování v různých situacích se používá jiný formulář sebehodnocení, než k periodickému sledování svého chování v různých rolích nebo při zvládání metod poznávání. I když je projektant nestranný, vyrovnaný a zvládl technologii poznávání jevů materiálního světa a zpracování projektů, ještě to neznamená, že bude úspěšný. Proto potřebuje zvládnout ještě duševní svět svých zákazníků. K otestování svých dovedností v tomto oboru je vhodný formulář hodnocení složitých projektů. Teorie organizací dokládá neschopnost organizace změnit se jak z vnitřních důvodů, protože zvyk je železná košile, tak z vnějších důvodů, protože noví konkurenti si postupem času vytvoří kvalitativně novou technologii. Analytické metody jsou proto nasazovány tak, aby upevnily a obhájily pozici managementu nebo jsou nasazovány pozdě a musí dodávat rychlé výsledky. Schéma II – 6: Formulář „Mé sebehodnocení“ (metacognition) Jméno studenta:
Datum:
Tento vzorek mé práce ukazuje mou schopnost ________________ Při práci jsem použil tyto kroky: Domnívám se, že výše uvedené ukazuje mou schopnost provádět následující věci zejména dobře: Kdybych měl více času na tento projekt, udělal bych následující: Pravděpodobně bych si zorganizoval krátkou praxi nebo pomoc v následujících oblastech: Za dvojtečkou uveďte výsledek Vašeho pozorování. Všimněte si, že po pokročilých sebepozorovatelích je nejprve požadován obecný soud. Pokud jde o začátečníky, nejsou jej schopni. Proto se jim nabízí posuzování akcí a od nich jsou dalšími otázkami odvozovány obecnější soudy o minulosti, současnosti a budoucnosti. Pro systematičtěji založené osobnosti je vhodné zaznamenávat si průběžně měřené hodnoty svého výkonu. Schéma II – 7: Formulář „Periodické portfolio“ Jméno studenta:
Datum:
Když jsem hodnotil jednotlivé části mé práce (portfolia), zjistil jsem zlepšení v těchto oblastech:
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Zdá se, že potřebuji více času ke zvládnutí následujících věcí:
Podívám-li se zpětně na svou práci, je zajímavé poznamenat, že ... Problém však spočívá ve výběru a měření těch hodnot, které mají nejvyšší vypovídací schopnost. Tento problém pomáhají řešit poctivě zodpověděné druhé dvě otázky, případně návrat k otázkám formuláře sebehodnocení. Udržení si odstupu při poznávání problému Schéma II – 8: Formulář „Periodické hodnocení postupu při výuce metodologie vědy“ Jméno studenta: (vlož datum ukončení do odpovídajícího prázdného místa) _____ Umím poznat rozporné události. _____ Umím formulovat jasné hypotézy. _____ Umím shromáždit vhodná data. _____ Umím údaje vložit do vhodného tabulkového/ statistického programu. _____ Umím správně vyložit význam výsledků (interpretovat data). _____ Umím potvrdit nebo vyvrátit hypotézu v závislosti na datech. _____ Umím upravit (modifikovat) můj výzkum tak, abych byl schopen sledovat a současné výsledky.
objasnit mé
_____ Umím jasně a srozumitelně předvést (presentovat) mé výsledky. Rozpoznání rozporné události z pozorování složité reality může být provedeno s pomocí následujících dvou formulářů. Zvýšení objektivity hodnocení výstupů s kvalitativní podstatou je možné provést na stránce se dvěma sloupci. Levý sloupec obsahuje seznam položek, které učitel očekává v ideální odpovědi studenta. Pod každou položkou by mělo být uvedeno očekávané vyjádření ideální odpovědi studenta. Pravý sloupec obsahuje škálu s rozmezím, které může student za každou položku v 265
ideálním případě obdržet. Na škále se potom vyznačí (indikuje) do jaké míry student vystihl ideální odpověď. Rozsah škály také ukazuje studentovi (a připomíná hodnotiteli) relativní důležitost a hodnotu každé položky. Schéma II – 9: Formulář pro nezávislé a objektivní hodnocení povídek, projektů, demonstrací a vystoupení Základní položky
Hodnota
Vysvětlení konkrétního faktu - hodnoty
543210
- pozná a vysvětlí jeho/její význam Vysvětlení dalšího dílčího faktu - akce
3210
- pozná ho napoprvé Proces:
10 8 6 4 2 0
- Vysvětleno proč poznané události vedly k reálným výsledkům. - Odvozeny možné důsledky přítomnosti jednoho nebo více faktorů, záměny faktorů nebo odlišného načasování. Celkový součet
(př. 13 bodů)
Tento přístup k hodnocení složitých projektů je použit i při hodnocení zkouškových protokolů v tomto předmětu. Udržování proporcionálního a perspektivního portfolia Vhodnost a kontrolovatelnost zvolené strategie je posuzována podle opakovaně měřených hodnot nadefinovaných dílčích kritérií. Student vysvětluje, které ze zjištěných odchylek jsou významné a tím, že navrhuje způsob využití poznaných odchylek, staví se do pozice vedoucího týmu. Prostředky a pozice jsou převedeny až v případě souhlasu a dopracování forem podpory ostatních členů týmu. Vedle obvyklého efektu výuky, kterým je zapamatování si nových informací je stále větší pozornost věnována schopnosti studentů dlouhodobě syntetizovat znalosti. Sumativní projekty dávají studentovi příležitost předvést porozumění faktům v souvislostech, v čase (dovednostech) a často i v souvislostech s učením se jiných jednotek informací. Příklady sumativních projektů: - Studenti jsou požádáni, aby navrhli a připravili příručku pro cestovní kancelář. V průběhu této práce kombinují své znalosti geografie, sociologie, jazyků, umění, informačních systémů a podobně. - Studenti jsou požádáni, aby navrhli, provedli a dokumentovali pokus, který dokazuje nějakou hypotézu. V průběhu plnění tohoto cíle studenti používají a demonstrují naučené dovednosti spojené s prováděním vědecké práce za použití výpočetních programů statistické, databázové nebo modelové podstaty. - Studenti navrhují osobní fitness plán, který obsahuje a zdůvodňuje všechny použité složky. Tímto 266
způsobem studenti demonstrují znalosti principů zdravé životosprávy, psychohygieny, schopnost psát a pracovat na své kariéře. - Studenti vyrobí videozáznam o vztahu místní školy a programu výuky k životnímu prostředí. Kombinují přitom jejich schopnost porozumět vědě, výzkumu, povědomí o mezilidských vztazích (viz sociologie), o komunikaci (viz vědecká komunikace), o schopnosti přesně se vyjadřovat (viz rétorika) a popsat strukturu vzájemných vazeb všech těchto procesů. - Studenti vedou rozhovor s učitelem v cizím jazyce, aby prokázali plynulost i znalost slovní zásoby a mluvnice. - Studenti napíší a sehrají hru, prokazující nakolik porozuměli podstatě problémů, na které je hra zaměřena. Souběžně tím prokáží i schopnost psát a dovednost týmové práce. Při přípravě scének a zpětného vyjasňování jejich významu studenti prokáží i umělecké schopnosti (trénují umění jednat s lidmi). Hledání a měření významných hodnot dříve nebo později opět skončí na mezilidských vztazích, které mohou mít podobu vztahu mezi dodavatelem a zákazníkem nebo mezi navrhovatelem myšlenky a donorem nebo podobně. Odvození a provázání akcí v projektové dokumentace by mělo být zaneseno do týdenního plánu. Výše zmíněné principy a řešení by měly být jednotlivcem konkretizovány do rolí, cílů, priorit týdne, dne a do osobnost udržujících a rozvíjejících akcí, aniž by byly odsouvány akce, kterými je jednotlivec napojen na subjekty ve svém okolí. Tabulka II – 2: Formulář týdenního plánu
Plán týdne
.. . týden od
Role
Priority týdne
Cíle
Ne
Po
Út
St
Čt
Pá
So
Priority dne
Schůzky/závazky/očekávání 7:00
7:00
7:00
7:00
7:00
7:00
7:00
8:45
8:45
8:45
8:45
8:45
8:45
8:45
10:30 10:30 10:30 10:30 10:30 10:30 10:30 12:15 12:15 12:15 12:15 12:15 12:15 12:15 14:00 14:00 14:00 14:00 14:00 14:00 14:00 15:45 15:45 15:45 15:45 15:45 15:45 15:45
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17:30 17:30 17:30 17:30 17:30 17:30 17:30 19:05 19:05 19:05 19:05 19:05 19:05 19:05 21:00 21:00 21:00 21:00 21:00 21:00 21:00
Sebeudržování v oblastech:
Noc
Noc
Noc
Noc
Noc
Noc
Noc
- fyzické _________________________ - duševní_________________________ - duchovní _______________________ - společensko/citové ______________ Týdenní plán odvozuje od osobních rolí cíle, které konkretizuje na časový úsek jednoho týdne, dne a akcím dokonce přiřazuje hodinu. Tento postup platí stejně pro objevování a řešení nových problémů jako pro udržování osobní výkonnosti – viz vlevo dole. Obracením tohoto postupu je možné hodnotit vliv akcí podle denního rozvrhu na plnění priorit, cílů a rolí. Schéma II – 10: Formulář hodnocení osobní aktivity (příklad hodnocení procesu) Příjmení:
Jméno:
Název předmětu:
Kontrolní období:
Aktivní účast ve výuce: 1. Každé ____ (2.) _____ cvičení mám konstruktivní připomínky 2. Každé _____ (1) ____ cvičení mám dotaz 3. Každé ____(10.) _____ cvičení navrhuji řešení Mimoškolní aktivity: 1. Mám stránku ve zpravodaji na Internetu Ano - Ne 2. Často/ někdy/ vzácně studuji metodiky a dokumentaci na síti 3. ______ často zobrazuji na své internetové stránce zprávy se vztahem k tomuto předmětu 4. _____ často pomáhám studentům v ročníku 5. _____často používám e-mail ke komunikaci s cvičícím a s dalšími studenty v ročníku v souvislosti s výukovým materiálem
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6.3.2 stačit?
plány postupu při akcích. Jak delegovat, sebe udržovat a vše
6.3.3 Glosář technických pojmů informatiky information Data presented in a form that is meaningful to the recipient. data mining Using special computer software to analyze vast amounts of customer data stored in a company's data bank to obtain information the firm can use to be more competitive. knowledge management The task of developing and exploiting an organization's tangible and intangible resources. information system A set of people, data, and procedures that work together to retrieve, process, store, and disseminate information to support decision making and control. executive support system An information system designed to help top-level executives acquire, manipulate, and use the information they need to maintain the company's overall effectiveness. management information system An information system that provides decision support for managers by producing standardized, summarized reports on a regular basis. transaction processing system An information system that provides detailed information about short-term, daily activities. network A group of interconnected computers, workstations, or computer devices such as printers and data storage systems. local area network (LAN) A communications network that spans a limited distance, such as a building or several adjacent buildings, using the company's own telecommunications links. wide area network (WAN) A network that serves microcomputers over large geographic areas, spanning distances from a few miles to around the globe, and that may use common carrier networks or private telecommunications systems. distributed processing Computerized networks that use small local computers to collect, store, and process information that is sent periodically to headquarters for analysis and review. Internet address (or IP address) The unique, 32-bit address assigned to a computer that is connected to the Internet, represented in dotted decimal notation (for example, 128.117.38.5). Synonymous with IP address. 269
interoperability The ability to work with computers and operating systems of differing type and brand. cross-platform network A computer network that includes more than one type or brand of hardware and operating system. In many colleges and universities, for example, the campus local area network includes Macintoshes, UNIX computers, and Windows PCs. online service A for-profit firm that makes current news, stock quotes, and other information available to its subscribers over standard telephone lines. Popular services include supervised chat rooms for text chatting and forums for topical discussion. Online services also provide Internet access. portal On the Web, a page that attempts to provide an attractive starting point for Web sessions. Typically included are links to breaking news, weather forecasts, stock quotes, free email service, sports scores, and a subject guide to information available on the Web. Leading portals include Netscape's NetCenter, Yahoo, and NBCi. Internet service A set of communication standards (protocols) and software (clients and servers) that defines how to access and exchange a certain type of information on the Internet. Examples of Internet services are email, FTP, Gopher, IRC, and Web. client In a client/server network, a program that runs on users' computers and enables them to access a certain type of data. On a computer network, a program capable of contacting the server and obtaining needed information. server A computer dedicated to providing information in response to external requests. hypertext A method of preparing and publishing text, ideally suited to the computer, in which readers can choose their own paths through the material. To prepare hypertext, you first "chunk" the information into small, manageable units, such as single pages of text. These units are called nodes. You then embed hyperlinks in the text. When the reader clicks a hyperlink, the hypertext software displays a different node. The process of navigating among the nodes linked in this way is called browsing. A collection of nodes interconnected by hyperlinks is called a web. The Web is a hypertext system on a global scale. hyperlink In a hypertext system, an underlined or otherwise emphasized word or phrase that, when clicked, displays another document. browser A program that enables the user to navigate the Web. The two leading browsers are Netscape Navigator, part of Netscape Communication's Netscape Communicator package, and Microsoft Internet Explorer. A browser serves as the client for Web and other types of Internet servers.
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uniform resource locator (URL) In the World Wide Web, one of two basic kinds of Universal Resource Identifiers (URI), a string of characters that precisely identifies an Internet resource's type and location. For example, the following fictitious URL identifies a World Wide Web document (http://), indicates the domain name of the computer on which it is stored (www.wolverine.virginia.edu), fully describes the document's location in the directory structure ( toros/winerefs/), and includes the document's name and extension (merlot.html). File Transfer Protocol (FTP) An Internet standard for the exchange of files between two computers connected to the Internet. With an FTP client, you can upload or download files from a computer that is running an FTP server. Normally, you need a user name and password to upload or download files from an FTP server, but some FTP servers provide a service called anonymous FTP, which enables anyone to download the files made available for public use. download To transfer a file from another computer to your computer by means of a modem and a telephone line. upload To send a file to another computer by means of a computer network. anonymous FTP An Internet service that enables you to contact a distant computer system to which you have no access rights, log on to its public directories, and transfer files from that computer to your own. Usenet A worldwide computer-based discussion system that uses the Internet and other networks for transmission media. Discussion is channeled into more than 50,000 topically named newsgroups, which contain original contributions called articles, as well as commentaries on these articles called follow-up posts. As follow-up posts continue to appear on a given subject, a thread of discussion emerges; a threaded newsreader collates these articles together so readers can see the flow of the discussion. newsgroup In Usenet, a discussion group devoted to a single topic. Users post messages to the group, and those reading the discussion send reply messages to the author individually or post replies that can be read by the group as a whole. article In Usenet, a message that begins discussion on a new subject. Compare follow-up article. follow-up article In Usenet, a message posted in reply to another message. thread In multithreading, a single type of task that can be executed simultaneously with other tasks. In Usenet, a series of articles on the same specific subject. hierarchy In Usenet, a category that includes a variety of newsgroups devoted to a shared, general topic. 271
standard newsgroups In Usenet, a collection of newsgroups that every Usenet site is expected to carry, if sufficient storage room exists. The standard newsgroup hierarchy includes the following newsgroup categories: comp.*, misc.*, news.*, rec.*, sci.*, soc.*, and talk*. A voting process creates new newsgroups within the standard newsgroup hierarchies. alt newsgroups In Usenet, a category of newsgroups in which anyone with the requisite technical knowledge can originate a group. However, Usenet administrators are not obligated to carry these newsgroups. biz newsgroups In Usenet, a category of newsgroups devoted to commercial concerns. local newsgroup In Usenet, a category of newsgroups that are devoted to the concerns of the organization (such as a university or company) running the local server. Netiquette Network etiquette A set of rules that reflect long-standing experience about getting along harmoniously in the electronic environment (email and newsgroups). Internet Relay Chat (IRC) A real-time, Internet-based chat service, in which one can find "live" participants from the world over. IRC requires the use of an IRC client program, which displays a list of the current IRC channels. After joining a channel, you can see what other participants are typing on-screen, and you can type your own repartee. channel In Internet Relay Chat (IRC), a chat group in which as many as several dozen people carry on a textbased conversation on a specific topic. network access point (NAP) In a wide area network (WAN), a location where local and regional service providers can connect to transcontinental backbone networks. TCP/IP (See Internet protocols.) The standards that enable computer users to exchange data through the Internet. Internet Protocol (IP) One of the two core Internet standards (the other is the Transmission Control Protocol, TCP). IP defines the standard that describes how an Internet-connected computer should break data down into packets for transmission across the network, and how those packets should be addressed so that they arrive at their destination. IP is the connectionless part of the TCP/IP protocols. Transmission Control Protocol (TCP) One of two basic Internet protocols. TCP is the protocol (standard) that permits two Internetconnected computers to establish a reliable connection. TCP ensures reliable data delivery with a method known as Positive Acknowledgment with Re-Transmission (PAR). The computer that sends the data continues to do so until it receives a confirmation from the receiving computer that the data has been received intact. 272
Domain Name System (DNS) The conceptual system, standards, and names that make up the hierarchical organization of the Internet into named domains. domain name registration In the Internet, a process by which individuals and companies can obtain a domain name and link this name to a specific Internet address (IP address). InterNIC A consortium of two organizations that provide networking information services to the Internet community, under contract to the National Science Foundation (NSF). Currently, AT&T provides directory and database services, while Network Solutions, Inc., provides registration services for new domain names and IP addresses. domain name server An Internet server program that maintains a table showing the current IP addresses assigned to domain names. Also called DNS server or name server. intranet A computer network based on Internet technology (TCP/IP) that meets the internal needs of a single organization or company. Not necessarily open to the external Internet and almost certainly not accessible from the outside, an intranet enables organizations to make internal resources available using familiar Internet. extranet A corporate intranet that has been opened to external access to selected outside partners, including customers, research labs, and suppliers. IPv6 The Next Generation Internet Protocol, also known as IPng, is an evolutionary extension of the current Internet protocol suite that is under development by the Internet Engineering Task Force (IETF). IPv6 was originally intended to deal with the coming exhaustion of IP addresses, a serious problem caused by the Internet's rapid growth. However, the development effort has broadened to address a number of deficiencies in the current versions of the fundamental Internet protocols, including security, the lack of support for mobile computing, the need for automatic configuration of network devices, the lack of support for allocating bandwidth to high-priority data transfers, and other shortcomings of the current protocols. An unresolved question is whether the working committee will be able to persuade network equipment suppliers to upgrade to the new protocols. Internet 2 The next-generation Internet, still under development. Gigabit per second Points of Presence (gigaPoPs) In Internet II, a high-speed testbed for the development of next-generation Internet protocols, a point of presence (POP) that provides access to a backbone service capable of data transfer rates in excess of 1 Gbps (one billion bits per second). World Wide Web (WWW) A global hypertext system that uses the Internet as its transport mechanism. In a hypertext system, you navigate by clicking hyperlinks, which display another document (which also contains hyperlinks). Most Web documents are created using HTML, a markup language that is easy to learn 273
and will soon be supplanted by automated tools. Incorporating hypermedia (graphics, sounds, animations, and video), the Web has become the ideal medium for publishing information on the Internet. See also Web browser. hypermedia A hypertext system that uses various multimedia resources, such as sounds, animations, and videos, as a means of navigation as well as decoration. distributed hypermedia system A network-based content development system in which individuals connected to the network can each make a small contribution by developing content related to their area of expertise. The Web is a distributed hypermedia system. stale link On the Web, a hyperlink that refers to a document that has been moved or deleted. text-only browser A Web browser that cannot display graphics. graphical browser On the World Wide Web, a browser capable of displaying graphics images as well as text. Early browsers could display only text. email server An application that stores incoming mail until it is downloaded by an email client and sends mail across the Internet. email client A program or a program module that provides email services for computer users, including receiving mail into a locally stored inbox, sending email to other network users, replying to received messages, and storing received messages. The better programs include address books, mail filters, and the capability to compose and read messages coded in HTML. Also called user agent. standalone email client A program sold commercially that provides email services for computer users. Most people use email capabilities built into Web browsers rather than buying commercial programs. user name A unique name that a system administrator assigns to you that you use as initial identification. You must type this name and also your password to gain access to the system. alias A secondary or symbolic name for a computer user or group of users. Group aliases provide a handy way to send email to two or more people simultaneously. bounce message An email message informing the user that another email message could not be delivered to its intended recipient. The failure may be due to an incorrectly typed email address or to a network problem. protocol In data communications and networking, a standard specifying the format of data and the rules to be 274
followed. Networks could not be easily or efficiently designed or maintained without protocols; a protocol specifies how a program should prepare data so that it can be sent to the next stage in the communication process. For example, email programs prepare messages so that they conform to prevailing Internet mail standards, which are recognized by every program involved in the transmission of mail over the network. Simple Mail Transport Protocol (SMTP) An email communication standard specifying how servers should send plaintext messages across the Internet. header In email or a Usenet news article, the beginning of a message. The header contains important information about the sender's address, the subject of the message, and other information. Multipurpose Internet Mail Extensions (MIME) An Internet standard that specifies how Internet programs, such as email programs and Web browsers, can transfer multimedia files (including sounds, graphics, and video) through the Internet. Before the development of MIME, all data transferred through the Internet had to be coded in ASCII text. binary file A file containing data or program instructions in a computer-readable format that is unreadable to humans. The opposite of a binary file is an ASCII file. attachment A binary file, such as a program or a compressed word processing document, that has been attached to an email message. Post Office Protocol (POP) An Internet email standard that specifies how an Internet-connected computer can function as a mail-handling agent; the current version is POP3. Messages arrive at a user's electronic mailbox, which is housed on the service provider's computer. You can then download the mail to the workstation or computer and reply, print, or store it. Internet Message Access Protocol (IMAP) In Internet email, one of two fundamental protocols (the other is POP3) that governs how and where users store their incoming mail messages. IMAP4, the current version, stores messages on the mail server rather than facilitating downloading to the user's computer, as does the POP3 standard. For many users, this standard may prove more convenient than POP3 because all of one's mail is kept in one central location, where it can be organized, archived, and made available from remote locations. IMAP4 is supported by Netscape Messenger, the mail package in Netscape Communicator, Microsoft Outlook Express, and by other leading email programs. free email service A Web-based service that provides email accounts free of charge. The service is supported by advertising. default folder In email, a folder that appears automatically when you set up your email account and cannot be deleted. The inbox folder, sent mail folder, and deleted mail folder are all default folders. quote 275
In email, text from a previous message that is copied into a reply message. group email address An email address that directs an email message to more than one person. digital signature A signature that uniquely and positively identifies your message as one that has been sent from your computer and your email account. public encryption key A means of scrambling a message so that no one but the intended recipient can read it. flame In Usenet and email, a message that contains abusive, threatening, obscene, or inflammatory language. executable file A file containing a script or program that can execute instructions on the computer. macro virus A computer virus that uses the automatic command execution capabilities of productivity software to spread itself and often to cause harm to computer data. filter In email, a rule that specifies the destination folder of messages conforming to certain criteria. list server In email, a program that automatically sends a copy of every message submitted to the mailing list to the address of each of the mailing list's subscribers. Also called reflector. list server address In a mailing list, the email address of the list server rather than the mailing list. To subscribe or unsubscribe to a mailing list, you send requests to the list server address. mailing list address An email address that identifies the mailbox to which mailing list messages are sent. smiley In email and newsgroups, a sideways face made of ASCII characters that puts a message into context and compensates for the lack of verbal inflections and body language that plagues electronic communication. Also called emoticon. Web server On the Web, a program that accepts requests for information framed according to the Hypertext Transport Protocol (HTTP). The server processes these requests and sends the requested document. Web site A computer that is accessible to the public Internet and is running a server program that makes Web pages available. index page 276
In Web publishing, the page that the Web server displays by default (usually called index.html or default.html). Web page A document you create to share with others on the Web. A Web page can include text, graphics, sound, animation, and video. markup language In text processing, a system of codes for marking the format of a unit of text that indicates only that a particular unit of text is a certain part of the document, such as an abstract, a title, or an author's name and affiliation. The actual formatting of the document part is left to another program, called a viewer, which displays the marked document and gives each document part a distinctive format (fonts, spacing, and so on). HTML is a markup language. Hypertext Markup Language (HTML) A language for marking the portions of a document (called elements) so that, when accessed by a program called a Web browser, each portion appears with a distinctive format. HTML is the markup language behind the appearance of documents on the Web. HTML is standardized by means of a document type definition in the Standard Generalized Markup Language (SGML). HTML includes capabilities that enable authors to insert hyperlinks, which when clicked display another HTML document. The agency responsible for standardizing HTML is the World Wide Web Consortium (W3C). default start page The Web document that appears when you start your Web browser or click the Home button. Most Web browsers are set up to display the browser company's home page, but you can easily change this setting so that the browser displays a more useful default home page. subject guide On the World Wide Web, an information discovery service that contains hyperlinks classified by subjects in broad categories and multiple levels of subcategories. search engine Any program that locates needed information in a database, but especially an Internet-accessible search service (such as AltaVista or HotBot) that enables you to search for information on the Internet. search operator In a database or a Web search engine, a word or a symbol that enables to you specify your search with greater precision. inclusion operator In database or Web searching, a symbol or keyword that instructs the search software to make sure that any retrieved records or documents contain a certain word or phrase. exclusion operator In database and Internet searching, a symbol or a word that tells the software to exclude records or documents containing a certain word or phrase. wildcard A symbol that stands for any character or any group of characters.
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phrase searching In database and Web searching, a search that retrieves only documents that contain the entire phrase. Boolean search A database or Web search that uses the logical operators AND, OR, and NOT to specify the logical relationship between search concepts. proximity operator In database and Web searching, a symbol or keyword that tells the search software to retrieve records or documents only if two specified search words occur within a certain number of words of each other. electronic commerce The use of the Internet and other wide area networks (WANs) for business-to-business and businessto-consumer transactions. Also called e-commerce. value-added network (VAN) A public data network that provides value-added services for corporate customers, including end-toend dedicated lines with guaranteed security. VANs, however, also charge an expensive per-byte fee. point of presence (POP) A locality in which it is possible to obtain dialup access to the network by means of a local telephone call. Internet service providers (ISPs) provide POPs in towns and cities, but many rural areas are without local POPs. electronic data interchange (EDI) A communications standard for the electronic exchange of financial information through information services. virtual private network (VPN) A method of connecting two physically separate local area networks (LAN) by using the Internet. Strong encryption is used to ensure privacy. click and mortar In electronic commerce, a retail strategy in which a Web retail site is paired with a chain of local retail stores. Customers prefer this strategy because they can return or exchange unwanted goods more easily. disintermediation The process of removing an intermediary, such as a car salesperson, by providing a customer with direct access to rich information and warehouse-size selection and stock. certificate authority (CA) In computer security, a company that verifies the identity of individuals and issues digital certificates attesting to the veracity of this identity. online banking The use of a Web browser to access bank accounts, balance checkbooks, transfer funds, and pay bills. secure mode In a Web browser, a mode of operation in which all communication to and from the server is 278
encrypted. 128-bit domestic-level encryption A level of encryption used for secure Web sites and email that uses an encryption bit length of 128 bits. This bit length prevents the message from being intercepted and decoded, but current U.S. export regulations prevent U.S. companies from exporting software that incorporates this strong level of encryption. electronic vault In online banking, a mainframe computer that stores account holder's information. active monitoring In online banking, a security measure in which a security team constantly monitors the system that holds account information for the telltale signs of unauthorized access. online stock trading The purchase or sale of stock through the Internet. margin loan In stock investing, a risky strategy in which investors borrow money to purchase stocks. The strategy pays off when share prices rise. In a bear (declining) market, however, investors who purchased stocks on margin loans may accumulate more debt than their finances can handle. acceptable use policy (AUP) An Internet service provider (ISP) policy that indicates which types of uses are permissible. tags In HTML, a code that identifies an element (a certain part of a document, such as a heading or list) so that a Web browser can tell how to display it. Tags are enclosed by beginning and ending delimiters (angle brackets). Most tags begin with a start tag (delimited with < >), followed by the content and an end tag (delimited with,). close tag In HTML, a tag that’s used to indicate where the heading text stops. declarative language A language that can be used to identify the components of a text. Synonymous with markup language. cross-platform standard A standard that assures interoperability on two or more brands or types of computers or computer operating systems. content In HTML, the text of a document. structure In HTML, the overall pattern of a document's organization into units containing information of a certain type, such as titles, headings, or an abstract. cascading style sheet (CSS) In Web publishing, a way to specify document formats in which specific formatting attributes (such 279
as alignment, text style, font, and font size) are assigned to specific HTML tags, so that all subsequent uses of the tag in the same page take on the same formats. Like a style sheet in a word processing document, CSS enables a Web designer to make a single change that affects all the text marked with the same tag. style sheet In word processing, desktop publishing, and Web publishing, a formatting method in which named styles are defined in a separate document. When changes are made to the style sheet, these changes are reflected in all the documents linked to the style sheet for formatting. proprietary Code that is defined and copyrighted by the company that publishes the software. element In HTML, a distinctive component of a document's structure, such as a title, heading, or list. HTML divides elements into two categories: head elements (such as the document's title) and body elements (headings, paragraphs, links, and text). value In HTML, most attributes require a value, which is usually surrounded by quotation marks and preceded by an equals sign. content model In HTML, a specification of the type of information that can be placed between the start and end tags of an element. empty element In HTML, an element that does not permit the inclusion of any content. The
element is an example of an empty element. background color In HTML, the color assigned to the background of a Web page. background graphic In HTML, a graphic displayed as a Web page's background. Most browsers automatically repeat (tile) a background graphic so that the image fills the entire page, even if the browser window is enlarged. tile To size graphics or windows so that they are all the same size and take up all the available screen space. global structure In an HTML document, the top-level document structure created by using the HEAD and BODY tags. nest In structured programming, to embed one control structure inside another. absolute hyperlink In an HTML document, a hyperlink that fully and precisely specifies the file location of the referenced remote document. An absolute link specifies the protocol (such as http:// or ftp://), as 280
well as the name of the computer and the location of the referenced file in the computer's directory structure. anchor text In the World Wide Web, the on-screen text of a hyperlink. mailto URL In HTML, a type of URL that enables Web authors to create a link to a person's email address. When the user clicks the mailto link, the browser displays a window for composing an email message to this address. form In a database, an on-screen display of the fields in a record. In HTML, a Web page that contains user input fields that can be used to create interactive services. scripting language A simple programming language that enables users to create useful programs (scripts) quickly. VBScript is one example of a scripting language. JavaScript A scripting language for Web publishing, developed by Netscape Communications, that enables Web authors to embed simple Java-like programming instructions in the HTML text of their Web pages. Extensible Markup Language (XML) A set of rules for creating markup languages that enables Web authors to capture specific types of data by creating their own elements. XML can be used in HTML documents. vocabularies In XML, sets of elements and tags designed for use in a particular field. workflow automation An information system in which documents are automatically sent to the people who need to see them. business process reengineering (BPR) The use of information technology to bring about major changes and cost savings in an organization's structure. Also called reengineering. cross-functional team A method of designing products in which people who were formerly separated, such as engineering and finance professionals, work together in a team from the beginning of a project. downsizing In corporate management, a cost-reduction strategy involving layoffs to make a firm leaner and more competitive. Downsizing often accompanies technology-driven restructuring that theoretically enables fewer employees to do the same or more work. data warehouse A very large database, containing as many as a trillion data records, that stores all of a firm's data and makes this data available for exploratory analysis (called data mining).
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drill-down A technique used by managers to view information in a data warehouse. By drilling down to lower levels of the database, the manager can focus on sales regions, offices, and then individual salespeople, and view summaries at each level. data mining The analysis of data stored in data warehouses to search for previously unknown patterns. point of sale (POS) terminal A computer-based cash register that enables transaction data to be captured at the checkout stand. Such terminals can automatically adjust inventory databases and enable managers to analyze sales patterns. universal product code (UPC) A label with a series of bars that can be either keyed in or read by a scanner to identify an item and determine its cost. UPC scanners are often found in point-of sale (POS) terminals. credit card authorization A system used in point-of-sale (POS) terminals that connects to an authorization service through a call center each time a credit card purchase is made. call center A computer-based telephone routing system that automatically connects credit card authorization systems to authorization services. wireless communication A means of linking computers using infrared or radio signals. check-screening system A computer system used in point-of-sale (POS) terminals that reads a check's account number and accesses a database of delinquent accounts. signature capture A computer system that captures a customer's signature digitally, so that the store can prove that a purchase was made. photo checkout system A computer system that accesses a database of customer photos and displays the customer's picture when their credit card is used. systems analysis A discipline devoted to the rational and organized planning, development, and implementation of artificial systems, including information systems. system analyst A computer professional who helps plan, develop, and implement information systems. systems development life cycle (SDLC) An organized way of planning and building information systems. deliverable In the development of an information system, the outcome of a particular phase of the system's 282
development life cycle (SDLC). documentation In information systems development, the recording of all information pertinent to the development of an information system, usually in a project notebook. project notebook In the development of an information system, a place where information regarding system development is stored. waterfall model A method in information systems development that returns the focus of the systems development project to a previous phase if an error is discovered in it. project plan A specification of the goals, scope, and individual activities that make up a project. Gantt chart A bar chart that summarizes a project's schedule by showing how various activities proceed over time. technically feasible Able to be accomplished with respect to existing, proven technology. operationally feasible Capable of being accomplished with an organization's available resources. economically feasible Capable of being accomplished with available fiscal resources. This is usually determined by a cost/benefit analysis. cost/benefit analysis An examination of the losses and gains, both tangible and intangible, related to a project. tangible savings Reduced labor, service, and material costs due to the replacement of a system. intangible benefits Gains that have no fixed dollar value, such as access to improved information or increased sales due to improved customer services. return on investment (ROI) The overall financial yield of a project at the end of its lifetime. ROI is often used by managers to decide whether or not a project is a good investment. structural analysis and design tools Methods of graphical analysis that system analysts can use to convey a description of an information system to managers, programmers, and users. entity-relationship diagram (ERD) In the design of information systems, a diagram that shows all the entities (organizations, departments, users, programs, and data) that play roles in the system, as well as the relationships 283
between those entities. data flow diagram A graphical representation of the flow of data through an information system. project dictionary In the development of information systems, a compilation of all terminology relevant to the project. data dictionary In information systems development, a collection of definitions of all data types that may be input into the system. prototyping In information systems development, the creation of a working system model that is functional enough to draw feedback from users. Also called joint application development (JAD). computer-aided software engineering (CASE) Software that provides tools to help with every phase in systems development and enables developers to create data flow diagrams, data dictionary entries, and structure charts. joint application development (JAD) In information systems development, a method of system design that involves users at all stages of system development. See also prototyping. identify theft A form of fraud in which a thief obtains someone's Social Security number and other personal information, and then uses this information to obtain credit cards fraudulently. privacy The right to live your life without undue intrusions into your personal affairs by government agencies or corporate marketers. database vendor A company that compiles information into large databases. A company that creates and sells database software. anonymity On the Internet, the ability to post a message or display Web sites without divulging one's identity. Anonymity is much more difficult to obtain than most Internet users realize. defamation An unfounded attack on the character or reputation of an individual or company. libel A form of defamation that occurs in writing. cookie A text file that is deposited on a Web user's computer system, without the user's knowledge or consent, that may contain identifying information. This information is used for a variety of purposes, such as retaining the user's preferences or compiling information about the user's Web 284
browsing behavior. ad network On the World Wide Web, a commercial service that uses cookies to track user's movements and browsing preferences through all of the network's participating sites. This information is used to present the user with advertisements tailored to the user's interest. banner ad On the World Wide Web, a paid advertisement—often rectangular in shape, like a banner—that contains a hyperlink to the advertiser's page. global unique identifier (GUID) A uniquely identifying serial number assigned to Pentium III processor chips that can be used by Web servers to detect which computer is accessing a Web site. encryption The process of converting a message into a ciphertext (an encrypted message) by using a key, so that the message appears to be nothing but gibberish. The intended recipient, however, can apply the key to decrypt and read the message. See also public key cryptography and rot-13. rot-13 In Usenet newsgroups, a simple encryption technique that offsets each character by 13 places (so that an e becomes an r, for example). public key cryptography In cryptography, a revolutionary new method of encryption that does not require the message's receiver to have received the decoding key in a separate transmission. The need to send the key, required to decode the message, is the chief vulnerability of previous encryption techniques. Public key cryptography has two keys: a public one and a private one. The public key is used for encryption, and the private key is used for decryption. public key In public key cryptography, the encoding key, which you make public so that others can send you encrypted messages. The message can be encoded with the public key, but it cannot be decoded without the private key, which you alone possess. key escrow The storage of users' encryption keys by an independent agency, which would divulge the keys to law enforcement investigators only on the production of a valid warrant. Key escrow is proposed by law enforcement officials concerned that encryption would prevent surveillance of criminal activities. key recovery A method of unlocking the key used to encrypt messages so that the message could be read by law enforcement officials conducting a lawful investigation. Key recovery is proposed by law enforcement officials concerned that encryption would prevent surveillance of criminal activities. bit length In encryption, the length (expressed in bits) of the key used to encode and decode plaintext data. The greater the bit length, the stronger (less breakable) the encryption. unauthorized access 285
In computer security, the entry of an unauthorized intruder into a computer system. authentication In computer security, a method of preventing unauthorized users from accessing a computer system, usually by requesting a password. password guessing In computer security, a method of defeating password authentication by guessing common passwords, such as personal names, obscene words, and the word password. shoulder surfing In computer security, a method of defeating password authentication by peeking over a user's shoulder and watching the keyboard as the user inputs his or her password. packet sniffer In computer security, a device that examines all traffic on a network and retrieves valuable information such as passwords and credit card numbers. dumpster diving A technique used to gain unauthorized access to computer systems by retrieving user IDs and passwords from an organization's trash. social engineering A method of defeating password authentication by impersonating a network administrator and asking users for their passwords. superuser status In multiuser operating systems, a classification normally given only to network administrators, enabling them to access and modify virtually any file on the network. If intruders obtain superuser status, they can obtain the passwords of everyone on the network. salami shaving A computer crime in which a program is altered so that it transfers a small amount of money from a large number of accounts to make a large profit. data diddling A computer crime in which data is modified to conceal the theft or embezzlement. SATAN A network security diagnostic tool that exhaustively examines a network and reveals security holes. SATAN is a double-edged sword: In the hands of network administrators, it is a valuable tool for detecting and closing security loopholes. In the hands of intruders, it is an equally valuable tool for exposing remaining loopholes and gaining unauthorized access to a network. computer virus A program, designed as a prank or as sabotage, that replicates itself by attaching to other programs and carrying out unwanted and sometimes dangerous operations. file infector A computer virus that attaches to a program file and, when that program is executed, spreads to other program files. boot sector virus 286
A computer virus that copies itself to the beginning of a hard drive, where it is automatically executed when the computer is turned on. macros In application software, a user-defined command sequence that can be saved and executed to perform a complex action. time bomb A destructive program that sits harmlessly until a certain event or set of circumstances makes the program active. worm A program resembling a computer virus that can spread over networks. Trojan horse An application disguised as a useful program but containing instructions to perform a malicious task. hacker Traditionally, a computer user who enjoys pushing his or her computer capabilities to the limit, especially by using clever or novel approaches to solving problems. In the press, the term hacker has become synonymous with criminals who attempt unauthorized access to computer systems for criminal purposes, such as sabotage or theft. The computing community considers this usage inaccurate. undocumented feature A program capability not mentioned in the program's documentation. hacker ethic A set of moral principles common to the first-generation hacker community (roughly 1965–1982), described by Steven Levy in Hackers (1984). According to the hacker ethic, all technical information should, in principle, be freely available to all. Therefore, gaining entry to a system to explore data and increase knowledge is never unethical. Destroying, altering, or moving data in such a way that could cause injury or expense to others, however, is always unethical. In increasingly more states, unauthorized computer access is against the law. See also cracker. computer addiction A psychological disorder characterized by compulsive and prolonged computer usage. cyber gang A group of computer users obsessed with gaining entry into highly secure computer systems. computer virus author A programmer who creates computer viruses to vandalize computer systems. disgruntled employee A current or former employee who has real or imagined grievances. Most computer crime and sabotage stems from disgruntled employers and embezzlers rather than external intruders. trap door In computer security, a security hole created on purpose that can be exploited at a later time. logic bomb 287
A flaw concealed in an otherwise usable computer program that can be triggered to destroy or corrupt data. corporate espionage The unauthorized access of corporate information, usually to the benefit of one of the corporation's competitors. rip and tear A confidence scam that involves convincing people that they have won a large sweepstakes prize but they cannot obtain the needed information unless they pay a fee. The prize never materializes and the perpetrators disappear. pumping and dumping An illegal stock price manipulation tactic that involves purchasing shares of a worthless corporation and then driving the price up by making unsubstantiated claims about the company's value in Internet newsgroups and chat rooms. The perpetrator sells the shares after the stock price goes up but before other investors wise up to the ploy. shill In an auction, an accomplice of the seller who drives up prices by bidding for an item that the shill has no intention of buying. cyberstalking A form of harrassment in which an individual is repeatedly subject to unwanted electronic mail or advances in chat rooms information warfare A military strategy that targets an opponent's information systems. electronic warfare In information warfare, the use of electronic devices to destroy or damage computer systems. network warfare A form of information warfare characterized by attacks on a society's information infrastructure, such as its banking and telecommunications networks. structural sabotage In information warfare, attacks on the information systems that support transportation, finance, energy, and telecommunications. information terrorism The intimidation of a person, an organization, or a country by means of sabotage directed at information systems. denial-of-service (DoS) attack A form of network vandalism that attempts to make a service unavailable to other users, generally by flooding the service with meaningless data. Also called syn flooding. power surge A sudden and sometimes destructive increase in the amount of voltage delivered through a power line. power outage 288
A sudden loss of electrical power, causing the loss of all unsaved information on a computer. autosave A software feature that backs up open documents at a user-specified interval. uninterruptible power supply (UPS) A device that provides power to a computer system for a short period of time if electrical power is lost. callback system A method of network control that serves as a deterrent to system sabotage by verifying the user ID, password, and telephone number of the individual trying to access the system. token A handheld electronic device used to gain access to a computer system, such as an automated teller machine (ATM). digital certificate A form of digital ID used to obtain access to a computer system or prove one's identity while shopping on the Web. Certificates are issued by independent, third-party organizations called certificate authorities (CA). smartcard A card that resembles a credit card but has a microprocessor and memory chip. Smart cards are used to access information ranging from a medical history to the purchase of goods, where the dollar amount is automatically debited. biometric authentication A method of authentication that requires a biological scan of some sort, such as a retinal scan or voice recognition. firewall A program that permits an organization's internal computer users to access the Internet but places severe limits on the ability of outsiders to access internal data. antivirus program A utility that checks for and removes computer viruses from memory and disks. incremental backup The process of copying files that have changed since the last full backup to a backup media, such as a tape cartridge. full backup The process of copying all files from a secondary storage device (most commonly a hard disk) to a backup media, such as a tape cartridge. disaster recovery plan A written plan, with detailed instructions, specifying an alternative computing facility to use for emergency processing until a destroyed computer can be replaced. moral dilemma A situation in which people run into difficulty trying to figure out how existing rules apply to a new 289
situation. computer ethics A new branch of philosophy dealing with computing-related moral dilemmas. plagiarism The presentation of somebody else's work as if it were one's own. copyright infringement The act of using material from a copyrighted source without getting permission to do so. public domain software Noncopyrighted software that anyone may copy and use without charge or acknowledging the source. General Public License (GPL) A freeware software license, devised by the Open Software Foundation (OSF), stipulating that a given program can be obtained, used, and even modified, as long as the user agrees to not sell the software and to make the source code for any modifications available. shareware Copyrighted software that may be tried without expense but requires the payment of a registration fee if you decide to use it after a specified trial period. copyrighted Protected legally against copying or modification without first obtaining permission. registration fee An amount of money that must be paid to the author of a piece of shareware to continue using it beyond the duration of the evaluation period. software license An agreement included with most commercial software that stipulates what the user may and may not do with the software. site license An agreement with a software publisher that allows multiple copies of the software to be made for use within an organization. software piracy Unauthorized duplication of copyrighted software. fair use An exception to copyright laws made to facilitate education, commentary, analysis, and scholarly research. ethical principle A principle that defines the justification for considering an act or a rule to be morally right or wrong. Ethical principles can help people find their way through moral dilemmas. ethics The branch of philosophy dealing with the determination of what is right or wrong, usually in the 290
context of moral dilemmas. copyright protection scheme A method used by software manufacturers to ensure that users cannot produce unauthorized copies of copyrighted software. code of conduct A set of ethical principles developed by a professional association, such as the Association for Computing Machinery (ACM). software engineering A new field that applies the principles of mainstream engineering to software production. fault-tolerant system A computer system under development by computer scientists that can keep running even if it encounters a glitch in programming. whistle-blowing Reporting illegal or unethical actions of a company to a regulatory agency or the press. ubiquitous computing A scenario for future computing in which computers are so numerous that they fade into the background, providing intelligence for virtually every aspect of daily life. natural language A human language, such as English or Japanese. artificial intelligence (AI) A computer science field that tries to improve computers by endowing them with some of the characteristics associated with human intelligence, such as the capability to understand natural language and to reason under conditions of uncertainty. Turing Test A test developed by Alan Turing and used to determine whether a computer could be called intelligent. In a Turing Test, judges are asked to determine whether the output they see on computer displays is produced by a computer or a human being. If a computer program succeeds in tricking the judges into believing that only a human could have generated that output, the program is said to have passed the Turing Test. brute force In programming, a crude technique for solving a difficult problem by repeating a simple procedure many times. Computer spell-checkers use a brute-force technique. They don't really "check spelling"; they merely compare all the words in a document to a dictionary of correctly spelled words. speech recognition The use of a computer system to detect the words spoken by a human being into a microphone, and translate these words into text that appears on-screen. (Compare speech synthesis.) machine translation Language translation performed by the computer without human aid. expert system 291
In artificial intelligence (AI), a program that relies on a database of if-then rules to draw inferences, in much the way a human expert does. knowledge representation The process of eliciting rules from human experts. agent An automatic program that is designed to operate on the user's behalf, performing a specific function in the background. When the agent has achieved its goal, it reports to the user. pattern recognition In artificial intelligence, the use of a computer system to recognize patterns, such as thumbprints, and associate this pattern with stored data or instructions. fuzzy logic A branch of logic concerned with propositions that have varying degrees of precision or confidence. robot A computer-based device that is programmed to perform useful motions. robotics A division of computer science that is devoted to improving the performance and capabilities of robots. strong AI In artificial intelligence, a research focus based on the conviction that computers will achieve the ultimate goal of artificial intelligence, namely, the creation of machines rivaling the intelligence of humans. neural network In artificial intelligence, a computer architecture that attempts to mimic the structure of the human brain. Neural nets "learn" by trial and error and are good at recognizing patterns and dealing with complexity. genetic algorithm An automated program development environment in which various alternative approaches to solving a problem are introduced; each is allowed to mutate periodically through the introduction of random changes. The various approaches compete in an effort to solve a specific problem. After a period of time, one approach may prove to be clearly superior than the others small business Company that is independently owned and operated, is not dominant in its field, and meets certain criteria for the number of employees and annual sales revenue. outsourcing Subcontracting work to outside companies. business plan A written document that provides an orderly statement of a company's goals and how it intends to achieve those goals.
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start-up companies New ventures. incubators Facilities that house small businesses during their early growth phase. build-or-buy decision In the development of information systems, the choice of building a new system within the organization or purchasing it from an outside vendor. request for quotation (RFQ) In the development of information systems, a request to an outside vender or value-added reseller (VAR) to quote a price for specific information components. request for proposal (RFP) In the development of information systems, a request to an outside vendor to write a proposal for the design, installation, and configuration of an information system. value-added reseller (VAR) An independent company that selects system components and assembles them into a functioning system. program development life cycle (PDLC) A step-by-step procedure used to develop software for information systems. application testing In information systems development, the examination of programs individually, and then further examination of the programs as they function together. acceptance testing In information systems development, the examination of programs by users. See also application testing. computer-based training (CBT) The use of computer-assisted instruction (CAI) programs to educate adults. parallel conversion In the development of an information system, the operation of both the new and old information systems at the same time to ensure the compatibility and reliability of the new system. pilot conversion In the development of an information system, the institution of the new system in only one part of an organization. When that portion of the organization is satisfied with the system, the rest of the organization then starts using it. phased conversion In the development of an information system, the implementation of the new system in different time periods, one part at a time. direct conversion In the development of an information system, the termination of the current system and the immediate institution of the new system in the whole organization. 293
post-implementation system review In the development of an information system, the ongoing evaluation of the information system to determine whether it has met its goals. venture capitalists Investment specialists who provide money to finance new businesses or turnarounds in exchange for a portion of the ownership, with the objective of making a considerable profit on the investment; also called VCs. franchise Business arrangement in which a small business obtains rights to sell the goods or services of the supplier (franchisor). franchisee Small-business owner who contracts for the right to sell goods or services of the supplier (franchisor) in exchange for some payment. franchisor Supplier that grants a franchise to an individual or group (franchisee) in exchange for payments. stock Shares of ownership in a corporation. initial public offering (IPO) Corporation's first offering of stock to the public. direct public offering (DPO) Sale of shares of a company's stock directly to investors instead of going through underwriters. prospectus Formal written offer to sell securities that sets forth the facts that an investor needs to make an informed decision. information systems (IS) department In a complex organization, the division responsible for designing, installing, and maintaining the organization's information systems. vendor A company that sells goods or services. direct marketing Direct communications with carefully targeted individual consumers to obtain an immediate response, and cultivate lasting customer relationships. public relations Building good relations with the company's various publics by obtaining favorable publicity, building up a good corporate image, and handling or heading off unfavorable rumors, stories, and events. sales promotion
294
Short-term incentives to encourage the purchase or sale of a product or service. personal selling Personal presentation by the firm's sales force for the purpose of making sales and building customer relationships. advertising Any paid form of nonpersonal presentation and promotion of ideas, goods, or services by an identified sponsor. integrated marketing communications (IMC) The concept under which a company carefully integrates and coordinates its many communications channels to deliver a clear, consistent, and compelling message about the organization and its products. buyer-readiness stages The stages consumers normally pass through on their way to purchase, including awareness, knowledge, liking, preference, conviction, and purchase. personal communication channels Channels through which two or more people communicate directly with one another, whether face to face, by telephone, by mail, or via the Internet. word-of-mouth influence Personal communication about a product between target buyers and neighbors, friends, family members, and associates. nonpersonal communication channels Media that carry messages without personal contact or feedback, including major media, atmospheres, and events. affordable method Setting the promotion budget at the level management thinks the company can afford. percentage-of-sales method Setting the promotion budget at a certain percentage of current or forecasted sales or as a percentage of the unit sales price. objective-and-task method Developing the promotion budget by (1) defining specific objectives, (2) determining the tasks that must be performed to achieve these objectives, and (3) estimating the costs of performing these tasks. The sum of these costs is the proposed promotion budget. push strategy A promotion strategy that calls for using the sales force and trade promotion to push the product through channels. pull strategy A promotion strategy that calls for spending a lot on advertising and consumer promotion to build up consumer demand, which pulls the product through the channels. customer database
295
An organized collection of comprehensive data about individual customers or prospects, including geographic, demographic, psychographic, and behavioral data. telemarketing Using the telephone to sell directly to customers. direct-mail marketing Direct marketing through single mailings that include letters, ads, samples, foldouts, and other "salespeople with wings" sent to prospects on mailing lists. catalog marketing Direct marketing through print, video, or electronic catalogs that are mailed to select customers, made available in stores, or presented online. direct-response television marketing Direct marketing via television, including direct-response television advertising or infomercials and home shopping channels. online marketing Marketing conducted through interactive online computer systems, which link consumers with sellers electronically. commercial online services Services that offer online information and marketing services to subscribers who pay a monthly fee, such as America Online, CompuServe, and Prodigy. electronic commerce (e-commerce) The general term for a buying and selling process that is supported by electronic means. corporate Web site Web site that seeks to build customer goodwill and to supplement other sales channels rather than to sell the company's products directly. marketing Web site Web site designed to engage consumers in an interaction that will move them closer to a purchase or other marketing outcome. online ads Ads that appear while subscribers are surfing online services or Web sites, including banners, popup windows, "tickers," and "roadblocks." webcasting The automatic downloading of customized information of interest to recipients' PCs, affording an attractive channel for delivering Internet advertising or other information content. integrated direct marketing Direct-marketing campaigns that use multiple vehicles and multiple stages to improve response rates and profits. relationship marketing The process of creating, maintaining, and enhancing strong, value-laden relationships with customers and other stakeholders. 296
customer lifetime value The amount by which revenues from a given customer over time will exceed the company's costs of attracting, selling, and servicing that customer. customer delivered value The difference between total customer value and total customer cost of a marketing offer–"profit" to the customer. total customer cost The total of all the monetary, time, energy, and psychic costs associated with a marketing offer. customer satisfaction The extent to which a product's perceived performance matches a buyer's expectations. If the product's performance falls short of expectations, the buyer is dissatisfied. If performance matches or exceeds expectations, the buyer is satisfied or delighted. value chain A major tool for identifying ways to create more customer value. value-delivery network The network made up of the company, suppliers, distributors, and ultimately customers who "partner" with each other to improve the performance of the entire system. quality The totality of features and characteristics of a product or service that bear on its ability to satisfy stated or implied needs. competitor analysis The process of identifying key competitors; assessing their objectives, strategies, strengths and weaknesses, and reaction patterns; and selecting which competitors to attack or avoid. competitive marketing strategies Strategies that strongly position the company against competitors and that give the company the strongest possible strategic advantage. benchmarking The process of comparing the company's products and processes to those of competitors or leading firms in other industries to find ways to improve quality and performance. market leader The firm in an industry with the largest market share; it usually leads other firms in price changes, new product introductions, distribution coverage, and promotion spending. market challenger A runner-up firm in an industry that is fighting hard to increase its market share. market follower A runner-up firm in an industry that wants to hold its share without rocking the boat. market nicher A firm in an industry that serves small segments that other firms overlook or ignore.
297
competitor-centered company A company whose moves are mainly based on competitors' actions and reactions. customer-centered company A company that focuses on customer developments in designing its marketing strategies and on delivering superior value to its target customers. customer-centered company A company that focuses on customer developments in designing its marketing strategies and on delivering superior value to its target customers. global firm A firm that, by operating in more than one country, gains production, R&D, marketing, and financial advantages in its costs and reputation that are not available to purely domestic competitors. economic community A group of nations organized to work toward common goals in the regulation of international trade. countertrade International trade involving the direct or indirect exchange of goods for other goods instead of cash. exporting Entering a foreign market by sending products and selling them through international marketing intermediaries (indirect exporting) or through the company's own department, branch, or sales representatives or agents (direct exporting). joint venturing Entering foreign markets by joining with foreign companies to produce or market a product or service. licensing A method of entering a foreign market in which the company enters into an agreement with a licensee in the foreign market, offering the right to use a manufacturing process, trademark, patent, trade secret, or other item of value for a fee or royalty. contract manufacturing A joint venture in which a company contracts with manufacturers in a foreign market to produce its product or provide its service. management contracting A joint venture in which the domestic firm supplies the management know-how to a foreign company that supplies the capital; the domestic firm exports management services rather than products. joint ownership A joint venture in which a company joins investors in a foreign market to create a local business in which the company shares joint ownership and control. direct investment Entering a foreign market by developing foreign-based assembly or manufacturing facilities.
298
standardized marketing mix An international marketing strategy for using basically the same product, advertising, distribution channels, and other elements of the marketing mix in all the company's international markets. adapted marketing mix An international marketing strategy for adjusting the marketing mix elements to each international target market, bearing more costs but hoping for a larger market share and return. straight product extension Marketing a product in a foreign market without any change. product adaptation Adapting a product to meet local conditions or wants in foreign markets. product invention Creating new products or services for foreign markets. communication adaptation A global communication strategy of fully adapting advertising messages to local markets. whole-channel view Designing international channels that take into account all the necessary links in distributing the seller's products to final buyers, including the seller's headquarters organization, channels among nations, and channels within nations. consumerism An organized movement of citizens and government agencies to improve the rights and power of buyers in relation to sellers. environmentalism An organized movement of concerned citizens, businesses, and government agencies to protect and improve people's living environment. environmental sustainability A management approach that involves developing strategies that both sustain the environment and produce profits for the company. enlightened marketing A marketing philosophy holding that a company's marketing should support the best long-run performance of the marketing system. consumer-oriented marketing A principle of enlightened marketing that holds that the company should view and organize its marketing activities from the consumer's point of view. innovative marketing A principle of enlightened marketing that requires that a company seek real product and marketing improvements. value marketing A principle of enlightened marketing that holds that a company should put most of its resources into value-building marketing investments. 299
sense-of-mission marketing A principle of enlightened marketing that holds that a company should define its mission in broad social terms rather than narrow product terms. societal marketing A principle of enlightened marketing that holds that a company should make marketing decisions by considering consumers' wants, the company's requirements, consumers' long-run interests, and society's long-run interests. deficient products Products that have neither immediate appeal nor long-run benefits. pleasing products Products that give high immediate satisfaction but may hurt consumers in the long run. salutary products Products that have low appeal but may benefit consumers in the long run. desirable products Products that give both high immediate satisfaction and high long-run benefits. computer science (CS) A scientific discipline that focuses on the theoretical aspects of improving computers and computer software. computer information system (CIS) A computer system in which all components are designed to work together. systems engineering A field of engineering devoted to the scientific study of artificial systems and the training of system analysts. trade show An annual meeting in which computer product manufacturers, designers, and dealers display their products. Webmaster A person responsible for the visual layout of a Web site, its written content, its links to other locations, and often the techniques to follow up on customers' inquiries. certification An endorsement of professional competence that is awarded on successful completion of a rigorous test. automation The replacement of human workers by machines. structural unemployment Unemployment caused by advancing technology that makes an entire job obsolete.
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ACTIVITY-BASED COST AND ENVIRONMENTAL MANAGEMENT: A Different Approach to Iso 14000 Compliance
by
Jan Emblemsvág Considium Consulting Group AS, Norway
and
Bert Bras Georgia institute of Technology, U.S.A.
KLUWER ACADEMIC PUBLISHERS Boston / Dordrecht / London
301
To those that have a vision; a desire to plan ahead, towards a heifer future where we share the bread. To those that have a drive to counter the illusions of societies so devoid from Nature’s contributions.
To those that see beyond the numbers that we make, and want to hear the sages and ask for advice to take. To those that see the need for a better paradigm, that stretches out for more than every little dime.
To those that want to see a change in current way away from fixing problems on a path that lead astray. To those that have discovered the futility of control in trying to fix the course after the ball is let to roil.
Yes, many are those that think, read and study well, but few are those that stand and support you if you fell. To these we dedicate the essence of our labors, ‘cause they are the on]y true, everlasting neighbors.
To our closest families whose support have been so keen without them we often wonder; where would we have l To the greatest one we know, the One that truly is, whose force has kept us going by a steady light of bliss
302
1.1
Approaches Focusing on Specific Life-Cycle Stages
Although its scope is broadening, traditional environmental engineering is primarily concerned with managing the fate, transport, and control of contaminants in water supplies and discharges, air emissions, and solid
303
e-Learning and the Sciece of Instruction Proven Guidelines for Consumers and Designers of Multimedia Learning
Ruth Colvin Clark • Richard [. Mayer
Pfeiffer A Wiley Imprint www. pfeiffer. corn A Preview of Chapters. Chapter
Includes
1. e-Learning: Promise • Our definition of e-learning and Pitfalls • A description of different types of e-learning Potential benefits and drawbacks to e-learning 2.
How People Learn from e-Courses
3. Applying the Multimedia Principle: Use Words
• An overview of human learning processes and how instructional methods can support or disrupt them A brief explanation of what makes a goad research study • Evidence for the question of whether learning is improved in e-lessons that include pictures and 304
and Graphics Rather Than Words Alone
4. Applying the Contiguity Principle: Place Corresponding Words and Graphics Near Each Other 5.
words versus words alone • Effective and ineffective applications of the multimedia principle as well as the psychological basis for the results • Evidence for the best placement of text and graphics on the screen . Effective and ineffective applications of the contiguity principle as well as the psychological basis for the results
t4pplying the Modality • Evidence for presenting words that describe Principle: Present Words graphics in audio rather than in text as Audio Narration • Effective and ineffective applications of the Rather Than Onscreen modality principle as well as the psychological Text basis for the results
6. Applying the Redundancy Principle: Presenting Words in Both Text and Audio Narration Can Hurt Learning •
Evidence for use of audio to explain graphics rather than text and audio
• Effective and ineffective applications of the redundancy principle as well as the psychological basis for the results 7. Applying the Coherence Principle: Adding Interesting Material Can Hurt Learning • Evidence for omitting distracting graphics and stories, environmental sounds and background music, and detailed textual explanations that are included to add interest or emotional appeal to a lesson • Examples of coherence principle violations as well as the psychological basis for the results 8. Applying the Personalization Principle: Use Conversational Style and Virtual Coaches 9.
Does Practice Make Perfect?
• Evidence for writing scripts that use first and second person to address the learner in an informal style • Evidence for best use of computer agents to present instructional support • Evidence for use of practice exercises to improve learning • Evidence and guidelines for the type, number, and placement of practice questions in e-lessons • Effective and ineffective examples as well as the psychological basis for the guidelines
10. Leveraging Examples in • Evidence for the substitution of same practice e-Learning with worked examples to save instructional time • Evidence and guidelines for the type and placement of worked examples • Examples of worked examples as well as the psychological basis for the guidelines
305
11.
Learning Together on the Web
• Evidence for the benefits of collaborative learning assignments in classroom settings • Guidelines and examples of ways to adapt classroom group assignments to e-learning facilities such as chat, e-mail, and message boards 12.
Do Surfing and Learning Mix? The Effectiveness of Learner. Control in e-Learning
• Evidence for when and how to use e-learning navigation options to give learners choices over what they study, their learning pace, and their selection of instructional elements such as practice 13. e-Learning to Build Problem-Solving Skills
14.
• Evidence for ways to use e1learning to build far transfer or problem-solving skills • Discussion of the psychological basis for problemsolving • Examples of e-lessons that have used guided discovery designs to teach for transfer skills
Applying the Guidelines
• A brief summary of the guidelines in the book and four short e-lesson samples evaluated using the guidelines • Our projections for the future of e-learning developed to improve work performance processes by a quick tour through human memory and the psychological events that transform words and pictures from the computer into new howl-edge in the brain. Since we present research throughout the book, we also provide a short summary of what makes a research study worth paying attention to and how to interpret research results. In Chapters Three through Eight we summarize research regarding the best use of media elements— sound, graphics, and text—research that has been demonstrated to increase the learning effectiveness of c-lessons by as much as 129 percent. Since all types of c-learning must use some combination of text, sounds, and images to teach, these chapters provide baseline guidelines of broad applicability. The chapters in this section summarize over ten years of research in multimedia design conducted by Richard Mayer at the University of California, Santa Barbara. While some of this research has been published for several years, it primarily appears in scientific journals not Table 1.1. Five Types of Content in e-Learning. Content Type
Definition
Fact
Specific and unique data or instance
Concept
A category that includes multiple examples
Process
A flow of events or activities
Procedure
Task performed with step-bystep actions
Example The company log-on screen; My password is John 1 Web page password Performance appraisal process How to log on
306
Principle
Task performed by adapting
How to close a sale
guidelines
Table 1.2. Inform and Perform Learning Goals.
Goal
Definition
Example
Inform
Lessons that communicate information
Perform
Lessons that build procedural
Procedure
skills (also called hear transfer)
Perform
Lessons that build
How to close a sale
principle
principle-based skills
How to design a Web page
Company history New product features How to log on How to complete an expense report
(also called far transfer)
Table 14.1. Summary of Research Results from the Six Media Elements Principles. From Moyer, 2001.
Principle
Percent Gain
Effect Size
Number of Tests
Multimedia. Use Words, and graphics rather then words alone.
89
1.50
9of 9
Contiguity (blízkost) Place corresponding words, and graphics near each other
68
1.12
5 of 5
307
Coherence (ucelenost) People learn 82 mole deeply from multimedia lessons when distracting stories, graphics, and sounds are eliminated
1.17
10 of 11
Modality (People learn more deeply 80 from multimedia lessons when graphics are explained by audio narration rather than onscreen text)
1.17
4 of 4
Redundancy (People learn more deeply 79 from a multimedia lesson when graphics are explained by audio narration alone rather than audio narration and onscreen text)
1.24
2 of 2
Personalization. Use conversational 67 style, and virtual coaches
1.24
5 of 5
E-learning Tools and Technologies A consumer’s guide for trainers, teachers, educators, and instructional designers
By
308
William Horton and Katherine Horton FAQ ABOUT THIS BOOK III Who is this book for? iii Is this just more hype? v What’s special about this book? V What about a Web site? vi TOOLS AND TECHNOLOGIES FOR E-LEARNING 1 1 PEOPLE FIRST 3 Participants and processes 3 What do they need? 5 Target Learners’ technology 6 What can you let others do? 10 Now what? 12 2 TYPES OF E-LEARNING AND THE TECHNOLOGIES REQUIRED 13 Learner-led c-learning 14 Facilitated e-learning 16 Instructor-led e-learning 18 Embedded e-learning 20 Telementoring and e-coaching22 What now? 23 3
CATEGORIES OF TOOLS 25
Levels and tasks 25 Categories of software tools 29 What now? 32
309
HARDWARE AND NETWORKS 33 4 HARDWARE FOR E-LEARNING 35 What to take for in hardware 35 Other factors in picking hardware 61 Server hardware 64 What now? 65 5 NETWORKS FOR E-LEARNING 67 In the beginning was SneakerNet 67 Types of networks 68 Private networks 70 Connecting to the Internet 77 The wonder of TCP/IP 83 Connecting external users to your intranet 88 Wireless network connections 90 Computing network speed 92 What now? 96 TOOLS FOR ACCESSING E-LEARNING 97 6 WEB BROWSERS 99 What is a Web browser? 100 How does a browser work? 100 Alt browsers are the same, right? 103 Popular Web browsers tOB Choosing a browser 115 Alternatives to standard browser What now? 128 7 MEDIA PLAYERS AND VIEWERs 129 TOOLS FOR programs 124 What is a media player? 129 How does a media player work? 130 Players for audio and video 131 Viewers for proprietary content 133 Choosing media players for e-learning 137 Making players easier to use 144
310
Alternatives to media players 144 What now? 145 OFFERING E-LEARNING 147 8 WEB SERVERS 149 Why you need to know about Web servers 149 What Web servers offer 150 How Web servers work 152 Quick tour of a Web server 156 Popular Web-server software 160 Choosing a Web server 163 Alternatives to Web server software 166 What now? 167 9 LEARNING MANAGEMENT SYSTEMS 169 What an LMS does 169 LMS vs. LCMS vs. virtual-school system 170 Quick tour of an LMS 172 How an LMS works 175 LMS products 176 Choosing an LMS 179 Alternatives to an [MS 187 What now? 188 10 LEARNINGCONTENT MANAGEMENT SYSTEMS 189 What an LCMS does 189 Quick tour of an LCMS 190 How an LCMS works 194 Popular LCMS products 196 Choosing an LCMS 197 Alternatives to an LCMS 205 What now? 205 11 COLL4BORATION TOOLS 207 How collaboration tools work 207 Collaboration tools and capabilities 210
311
Online meeting toots 239 Collaboration clients 246 Choosing collaboration tools 247 What now? 251 1 2 VIRTUAL-SCHOOL SYSTEMS 253 What virtual-school systems do 253 Quick tour of a virtual-school system 254 How virtual-school systems work 256 Popular virtual-school systems 257 Choosing a virtual-school system 258 Alternatives to virtual-school systems 263 What now? 263 13 MEDIA SERVERS 265 What media servers do 265 Quick tour of a media server 266 How media servers work 268 What media servers require 270 Popular media servers 271 Choosing a media server 272 Alternatives to media servers 274 What now? 274 TOOLS FOR CREATING E-LEARNING CONTENT 277 14 CouRsE AUTHORING TOOLS 279 What course authoring tools do 280 Quick tour of a course authoring tool 280 How course authoring tools work 284 Popular course authoring toots 285 Alternatives to standard course authoring tools 2~ Choosing an authoring tool 296 What now? 304 15 WEB SITE AUTHORING TOOLS 305 Why create e-learning with Web site toots? 306
312
Quick tour of a Web site authoring tool 306 How Web site authoring toots work 310 Popular Web site authoring toots 310 Alternatives to Web site authoring tools 313 Capabilities needed for e-learning 314 Blogging tools 318 Related tools 324 What now? 325 16 TESTING AND ASSESSMENT TOOLS 327 How testing tools work 328 Quick tour of a testing tool 328 Popular testing tools 330 Alternatives to testing tools 334 Choosing testing toots 335 What now? 338 17 MEDIA EDITORS 341 A little strategy first 342 Multimedia toots 346 Graphics tools 353 Animation tools 362 Alternatives to animation tools 364 Audio tools 367 Video tools 372 Virtual world toots 377 Media utilities 381 To find more media editing tools 383 What now? 383 18 CONTENT CONVERTERS 385 Quick tour of a converter tool 386 Converters for PowerPoint 389 Converters for Microsoft Word 394 Acrobat: General-purpose document converter 399 File converters and batch processors 400
313
Alternatives to converters 400 What now? 401 PICKING TOOLS AND TECHNOLOGIES 403 19 STRATEGIES FOR PICKING TECHNOLOGIES 405 Overview of a strategy 405 Set your technology goats 407 Form a team 411 Identify needed categories of toots 412 Set policies 41 5 Pick tools 423 Get money 424 Buy 426 Implement 430 What now? 432 20 PICKING TOOLS 433 Steps in selecting products 433 Recruit others to help you 434 List and rank required capabilities 435 Compile a List of candidates 437 Evaluate products 440 Pick a product 442 What if no product meets your requirements? 443 Common blunders in picking toots 445 How much diligence is due? 446 What now? 447 21 GENERAL CRITERIA FOR PICKING TOOLS 449 Vendor criteria 449 Toots criteria 453 What now? 467
314
EVOLUTION, TRENDS, AND BIG IDEAS 469 22 STANDARDS FOR E-LEARNING 471 What’s all the fuss about standards? 471 The promise of e-learning standards 472 What exactly are standards? 475 E-learning standards 477 Packaging standards 479 Communications standards 483 Metadata standards 488 Quality standards 493 Other standards and regulations 496 Make standards work for you 498 What now? 499 23 WHAT THE Us XML? 501 What is XML? 501 Common applications of XML 507 Extensible Style sheet Language Transformation 515 Browsers understand XML (sort of) 518 Tools for XML 522 What now? 523 24 TRENDS IN TECHNOLOGY AND LEARNING 525 Trends and advances 526 Fundamental technologies 526 Technological trends 528 Learning trends 533 Not the end 540 APPENDIX A BITs, BYTES, Ks, AND OTHER MEASuRES OF DIGITAL DATA 541 Bits and bytes 541 Kilo, mega, and giga 542 Ks, MB5, CBs, and other abbreviations 542 Speed reading with Kbps, Mbps, and Gbps 543 Hertz and going around in cycles 544
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APPENDIX B FILE FORMATS FOR E-LEARNING 545 INDEX 553
6.4 Literature Cornforth, C. and Edwards, C. ‘Good Governance: Developing Effective Board-Management Relations in Public and Voluntary Organisations’, London: CIMA Publishing, 1998 Cornforth, C. The governance of social Enterprises: a paradox perspective, Second Social Economy and Co-operatives Research Conference, Gavle, Sweden, 2001 Havlíček, M. Vlastníci a nájemci bytů v lokálním rozvoji (Owners and Tenants of Appartments in Local Development). Czech University of Agriculture Prague, symposium of doctoral students (not printed yet), 2004 Lee, M.in Burgoyne,J., Reynolds,M. (1997): Management Learning. The Developmental Approach: A Critical Recosideration Approach. Sage Publications, ISBN 0 8039 7643 7. Linhart, Z. Marketing for Agricultural Economics and Management. Czech University of Agriculture Prague, 2003180p. Morgan, G. Images of Organization. Sage Publications, Beverly Hills, 1986 Olaussen, A. Best Value Initiatives Database (Internal material), 1999 Stryjan, Y., Linhart, Z. Co-operatives in the Transformation of Czech Agriculture: Problems and Prospects. The World of Co-operative Enterprise 1995. Plunkett Foundation Oxford Long Handborough, 1994 Tricker, B. 'Editorial - Corporate Governance - the subject whose time has come', Corporate Governance, 2000, 8, 4, 289-296 Anthes, G.: Rychlá rozhodnutí o nákupech. ComputerWorld 25/2006
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