Sustainable trade?,该Case的核心与要解决的问题,一、从管理会计的角度，对该连锁超市企业Papy进行全面诊断分析，透过Papy现在和未来的资金运动为对象，以提高经济效益为目的，为Papy内部管理者、董事会等决策机构和人员提供经营管理决策的科学依据。 二、Sustainable trade? 正确解读其含义：该商业计划大赛是要回答以Papy为代表的连锁超市行业的可持续经营与发展问题。 三、大的背景：包括Papy为代表的连锁超市行业在内，全球绝大多数产业都在进行“绿色”、“低碳”和“节能环保”等概念为代表的革命，核心是顺应全球环保与热爱、保护自然的大趋势。,该Case的核心与要解决的问题,四、研究主题：从管理会计的角度，对在全球低碳环保、承担社会责任的背景下Papy所面临的问题进行诊断分析，有倾向性地寻找与汇总问题症结，进而在此基础上提出相应的建议。Lucas Meyer,Chief Executive,has asked you to provide advice and recommendations on the issues facing Papy. 五、注意是在一个模拟的公司内部，你的角色是：You are the Management Accountant of Papy. 六、成果：a report that prioritises 七、要求：analyses and evaluates the issues facing Papy and makes appropriate recommendations.,Issues Facing Papy,Background,Issue Prioritization,Analysis & Recommendation,Conclusion,AGENDA,Part Background,Market overviewSupermarket industry,Background,Stytle of stores: Supermarket and Small convenience stores,Range of products,Competition：from price to“value“,Highly competitive,Market overviewBackground information on sustainable trading of Supermarket industry,Background,Sustainable trading of supermarket,Climate change,Supermarket chains,Organisationsand companies,Carbon credits,Papy overview,Papys recent history and Recent Boardroom changes,Papy supermarket chain,Financials and shares,Sustainable trading,Competitor analysis,IT systems and Carbon emissions,Corporate Social Responsibilities,Part Issues Prioritization,1. Highly competitive of more brands,2. Striking of sustainable trading,3. Recent Boardroom changes,4. IT systems,5. Ethical issues,Issues prioritization,Part Analysis & Recommendation,Issue 1,How to improve ?,Issue 2,Current status,IT failure,What causes this ?,IT failure,How to improve internal control?,Issue 3,Current status,Issue 4,Celebrity marketing,marketing methods,Issue 5,Ethical Issues,Part Conclusion,Conclusion,Conclusion,High End,Fast Delivery,Fair Price,THANK YOU!,By,