扫码下载APP
及时接收考试资讯及
备考信息
ACCA P3考试:BCG Matrix
1. Objectives
In 1972, the Boston Consulting Group (BCG) designed a method of strategic analysis to:
Assess the relative strength of individual products and a company's portfolio; and
Advise on product strategy.
2. Measures
The matrix technique uses two measures to determine what makes a "good" product:
a. The rate of growth of the market for the product
b. The relative market share achieved by the company's product
2.1 Cash cow
• High relative market share in a low-growth market.
• Large positive cash flows.
• Product life cycle is in maturity or decline stage, so the market is less attractive to new entrants and existing competition.
2.2 Star
• High relative market share in a high-growth market.
• May be only cash neutral as large amounts of cash may need to be spent to defend an organization’s position against competitors.
• Competitors will be attracted to the market by the high growth rate.
2.3 Problem child
• Low market share in a high growth market means these are cash users but have prospects if market share is increased (requires investment).
• Large negative cash flows.
2.4 Dog
• Low relative market share in a low-growth market.
• Tends to have ongoing negative cash flow.
• It is unlikely to take market share from competitors.
• Competitors, having the advantage of larger market shares, are likely to fiercely resist any attempts to reduce their share of a low-growth or static market.
Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有
京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号