Académique Documents
Professionnel Documents
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Chapter 3
McGraw-Hill/Irwin
Firm Infrastructure
Human Resource Management
Technology development
Support
Activities
Procurement
Inbound
logistics
Operations
Outbound
logistics
Margin
Marketing
& Sales
Service
Primary Activities
Michael Porter, Competitive Advantage: Creating and Sustaining Superior Performance (New York: Free Press, 1985).
3-3
3-4
3-5
3-6
3-7
3-8
RSWS
3-9
Cash inflows
From investors
For future cash flows
From creditors
For future cash flows
From customers
For merchandise
For repair services
For rentals of merchandise
Barter inflows
None noted
3-10
Cash outflows
To investors
For past cash flows
To creditors
For past cash flows
To suppliers
For raw materials, parts,
supplies, and merchandise
For property, plant &
equipment
For various services and
utilities
To employees
For labor
Barter outflows
None noted
3-11
Investors/
creditors
Employees
Customers
RSWS
Suppliers
Investors
and
creditors
cash
cash
Employees cash
RSWS
labor
cash
Suppliers
cash
goods &
goods &
services
Customers
services
3-13
Finance
acquisition
duality
cash
cash
cash
Labor
Acquisition
duality
cash
Finance
repayment
Sale of
inventory
duality
Labor
Operation
labor
Material
Issue
Cash
disbursement
duality
WIP Job
Machine
Operation
Cash
receipt
finished
goods
materials
equipment
Materials
Acquisition
Purchase of
fixed assets
duality
duality
Cash
disbursement
cash
Cash
disbursement
3-14
3-15
3-17
Revenue
(Sales/Collection)
Process
Payroll Process
Conversion
(Manufacturing)
Process
Acquisition/Payment
Process
3-18
cash
cash
Revenue
(Sales/Collection)
Process
Payroll Process
Conversion
(Manufacturing)
Process
Acquisition/Payment
Process
3-19
cash
cash
Revenue
(Sales/Collection)
Process
labor
Payroll Process
Conversion
(Manufacturing)
Process
Acquisition/Payment
Process
3-20
cash
cash
Revenue
(Sales/Collection)
Process
labor
Payroll Process
Conversion
(Manufacturing)
Process
raw materials
Acquisition/Payment
Process
equipment
overhead
instruments
3-21
cash
cash
Revenue
(Sales/Collection)
Process
labor
Payroll Process
Conversion
(Manufacturing)
Process
raw materials
Acquisition/Payment
Process
manufactured
accessories,
repair services
equipment
overhead
instruments
3-22
cash
cash
cash
Revenue
(Sales/Collection)
Process
labor
Payroll Process
Conversion
(Manufacturing)
Process
raw materials
Acquisition/Payment
Process
manufactured
accessories,
repair services
equipment
overhead
instruments
3-23
cash
cash
cash
Revenue
(Sales/Collection)
Process
labor
Payroll Process
Conversion
(Manufacturing)
Process
raw materials
Acquisition/Payment
Process
manufactured
accessories,
repair services
equipment
overhead
instruments
3-24
3-25
cash
duality
Cash
Disbursement
cash
cash
Revenue
Process
labor
Payroll
Process
Conversion
Process
raw materials
Acquisition/
Payment
Process
manufactured
accessories,
repair services
equipment
overhead
instruments
3-26
cash
duality
Cash
Disbursement
cash
cash
Cash
disbursement
Payroll
Process
Revenue
Process
labor
duality
Conversion
Process
Labor
Acquisition
raw materials
Acquisition/
Payment
Process
manufactured
accessories,
repair services
equipment
overhead
instruments
3-27
cash
duality
Cash
Disbursement
cash
cash
Labor
Acquisition
Payroll
Process
Revenue
Process
labor
duality
Conversion
Process
Cash
disbursement
raw materials
Acquisition
Acquisition/
duality
Payment
Process Cash
manufactured
accessories,
repair services
equipment
overhead
instruments
disbursement
3-28
cash
cash
Labor
Acquisition
Payroll
Process
duality
Cash
disbursement
Acquisition
Acquisition/
duality
Payment
Process Cash
disbursement
cash
duality
Cash
Disbursement
Revenue
Process
labor
Labor
Operation
Material
WIP Job
duality
Issue
Conversion
Process Machine
Operation
raw materials
manufactured
accessories,
repair services
equipment
overhead
instruments
3-29
cash
duality
Cash
Disbursement
cash
cash
Labor
Acquisition
Payroll
Process
duality
Cash
disbursement
Cash
receipt
labor
Labor
Operation
Material
WIP Job
duality
Issue
Conversion
Process Machine
Operation
raw materials
Acquisition
Acquisition/
duality
Payment
Process Cash
Revenue
Process
duality
Sale
manufactured
accessories,
repair services
equipment
overhead
instruments
disbursement
3-30
3-31
Summary
Modeling enterprise systems at the value
system and value chain levels provides a
valuable overview of the strategy and
stockflows of the enterprise
Keep in mind that resource flows at the value
system and value chain levels need not be
physical; they indicate a shift in responsibility
or ownership from one agent or transaction
cycle to another agent or transaction cycle
3-32
Chapter 3
End of Chapter
McGraw-Hill/Irwin