案例一 侨魁公司的产品决策案例报告
侨魁公司有四种产品可以发展，其明年的预计利润与市场占有率各不相同，具体情
况如下：
一、利润增长数的指数处理 （一）利润指数计算 A：200/250*100=80 B: 250/250*100=100 C: 100/250*100=40 D: 180/250*100=72
(二) 利润指数的加权值计算 A： 80*0.6=48 B： 100*0.6=60 C： 40*0.6=24 D： 72*0.6=43.2
二、市场占有率指数的处理 （一）市场占有率指数的计算 A：9/15*100=60 B：7/15*100=46.67 C：5/15*100=33.33 D：15/15*100=100
（二）市场占有率指数的加权值计算 A：60*0.4=24
B：46.67*0.4=18.67 C：33.33*0.4=13.33 D：100*0.4=40
四种产品的波士顿矩阵式汇总表
要求：
1、计算、制作波士顿矩阵分析图，处理侨魁公司各财务与非财务数据，根据结果，提出公司的四种产品的决策方案。
2、根据处理结论和决策方案，按照教材所示的英文商务报告结构格式，（P176）试为侨魁公司撰写简要的商务产品决策咨询报告。
解答：1、
根据波士顿矩阵分析图，四种产品的判断为： （1）D为金牛产品。它的财务特点是销售量大，产品利润率高72%、市场占有率高100%、负债比率低，可以为企业提供资金，已进入成熟期。这类业务处于成熟的低速增长的市场之中，市场地位有利，盈利率高，本身不需要投资，反而能为企业提供大量资金，用以支持其他业务的发展。
因此可采用收获战略：即所投入资源以达到短期收益最大化为限。①把设备投资和其它投资尽量压缩；②采用榨油式方法，争取在短时间内获取更多利润，为其它产品提供资金。对于这一象限内的销售增长率仍有所增长的产品，应进一步进行市场细分，维持现存市场增长率或延缓其下降速度。
（2）A 和B为明星产品。这类业务处于迅速增长的市场，具有较大的市场份额：60%和46.64%。在企业的全部业务当中，“明星业务”在增长和获利上有着极好的长期机会，但它们是企业资源的主要消费者，需要大量的投资，为保护或扩展“明星业务”在增长的市场中占主导地位，企业应在短期内优先供给它们所需的资源，支持它们继续发展。
采用的发展战略是：积极扩大经济规模和市场机会，以长远利益为目标，提高市场占有率，加强竞争地位。发展战略以投明星产品的管理与组织最好采用事业部形式，由对生产
技术和销售两方面都很内行的经营者负责。
（3）C为瘦狗产品。它的财务特点是利润率低、市场占有率、处于保本或亏损状态，负债比率高，无法为企业带来收益。
采用策略：如果这类经营业务还能自我维持，则应该缩小经营范围，加强内部管理。如果这类业务已经彻底失败，企业应及早采取措施，清理业务或退出经营。
2、Report on: To present chief of the company's "Boston matrix" analysis Introduction
We first to present the four chief company product "Boston matrix" analysis, and then make production decision.
Findings and conclusions
（1）D for Taurus products. Its financial characteristics is larger sales, product 72% higher profit margins, high 100% market share, debt ratio is low, can provide enterprises with funds, has entered into the mature period. This kind of business in a mature low growth of the market, market position advantage, high profit margin, itself need not investment, but can provide a large amount of money to the enterprise, to support the development of other business.
The harvest strategy: put that in order to achieve maximum profit short-term resources in the limit of. (1) the equipment investment and other investment compressed as far as possible; (2) an extract the oil type method, in a short time to get more profit, for other products provide the funds. For this quadrant of the growth in sales growth still have some of the products, should further fractionizing market, maintain the existing market growth or delay the drop speed.
（2）A and B for star product. This kind of business in the rapid growth of the market, has a bigger share of the market: 60% and 46.64%. In all the business enterprise of "star business" in the growth and profitability has a good chance on long-term, but they are the main consumer enterprise resources, requires a lot of investment, to protect or expand the "star business" in the growing markets dominated, the enterprise should be in short-term priority in supply the resources needed for them, they continue to support development.
The development strategy is: actively expand economic scale and market opportunities, by the long term interests as the goal, increased market share, strengthen competitive position. Development strategies to throw the star product management and organization division had better use the form, by the production technology and sales two aspects are very sharp responsible for the operators.
（3）C for thin dog products. Its financial characteristics is low profit, market share, in a break-even or losses state, debt ratio is high, can't benefit for the enterprise.
The strategy: if this kind of business still can sustain itself, it should be narrow scope of business, to strengthen internal management. If this kind of business has been a complete failure, the enterprise should be early take measures, clean up the business or quit the business.
案例一 侨魁公司的产品决策案例报告
侨魁公司有四种产品可以发展，其明年的预计利润与市场占有率各不相同，具体情
况如下：
一、利润增长数的指数处理 （一）利润指数计算 A：200/250*100=80 B: 250/250*100=100 C: 100/250*100=40 D: 180/250*100=72
(二) 利润指数的加权值计算 A： 80*0.6=48 B： 100*0.6=60 C： 40*0.6=24 D： 72*0.6=43.2
二、市场占有率指数的处理 （一）市场占有率指数的计算 A：9/15*100=60 B：7/15*100=46.67 C：5/15*100=33.33 D：15/15*100=100
（二）市场占有率指数的加权值计算 A：60*0.4=24
B：46.67*0.4=18.67 C：33.33*0.4=13.33 D：100*0.4=40
四种产品的波士顿矩阵式汇总表
要求：
1、计算、制作波士顿矩阵分析图，处理侨魁公司各财务与非财务数据，根据结果，提出公司的四种产品的决策方案。
2、根据处理结论和决策方案，按照教材所示的英文商务报告结构格式，（P176）试为侨魁公司撰写简要的商务产品决策咨询报告。
解答：1、
根据波士顿矩阵分析图，四种产品的判断为： （1）D为金牛产品。它的财务特点是销售量大，产品利润率高72%、市场占有率高100%、负债比率低，可以为企业提供资金，已进入成熟期。这类业务处于成熟的低速增长的市场之中，市场地位有利，盈利率高，本身不需要投资，反而能为企业提供大量资金，用以支持其他业务的发展。
因此可采用收获战略：即所投入资源以达到短期收益最大化为限。①把设备投资和其它投资尽量压缩；②采用榨油式方法，争取在短时间内获取更多利润，为其它产品提供资金。对于这一象限内的销售增长率仍有所增长的产品，应进一步进行市场细分，维持现存市场增长率或延缓其下降速度。
（2）A 和B为明星产品。这类业务处于迅速增长的市场，具有较大的市场份额：60%和46.64%。在企业的全部业务当中，“明星业务”在增长和获利上有着极好的长期机会，但它们是企业资源的主要消费者，需要大量的投资，为保护或扩展“明星业务”在增长的市场中占主导地位，企业应在短期内优先供给它们所需的资源，支持它们继续发展。
采用的发展战略是：积极扩大经济规模和市场机会，以长远利益为目标，提高市场占有率，加强竞争地位。发展战略以投明星产品的管理与组织最好采用事业部形式，由对生产
技术和销售两方面都很内行的经营者负责。
（3）C为瘦狗产品。它的财务特点是利润率低、市场占有率、处于保本或亏损状态，负债比率高，无法为企业带来收益。
采用策略：如果这类经营业务还能自我维持，则应该缩小经营范围，加强内部管理。如果这类业务已经彻底失败，企业应及早采取措施，清理业务或退出经营。
2、Report on: To present chief of the company's "Boston matrix" analysis Introduction
We first to present the four chief company product "Boston matrix" analysis, and then make production decision.
Findings and conclusions
（1）D for Taurus products. Its financial characteristics is larger sales, product 72% higher profit margins, high 100% market share, debt ratio is low, can provide enterprises with funds, has entered into the mature period. This kind of business in a mature low growth of the market, market position advantage, high profit margin, itself need not investment, but can provide a large amount of money to the enterprise, to support the development of other business.
The harvest strategy: put that in order to achieve maximum profit short-term resources in the limit of. (1) the equipment investment and other investment compressed as far as possible; (2) an extract the oil type method, in a short time to get more profit, for other products provide the funds. For this quadrant of the growth in sales growth still have some of the products, should further fractionizing market, maintain the existing market growth or delay the drop speed.
（2）A and B for star product. This kind of business in the rapid growth of the market, has a bigger share of the market: 60% and 46.64%. In all the business enterprise of "star business" in the growth and profitability has a good chance on long-term, but they are the main consumer enterprise resources, requires a lot of investment, to protect or expand the "star business" in the growing markets dominated, the enterprise should be in short-term priority in supply the resources needed for them, they continue to support development.
The development strategy is: actively expand economic scale and market opportunities, by the long term interests as the goal, increased market share, strengthen competitive position. Development strategies to throw the star product management and organization division had better use the form, by the production technology and sales two aspects are very sharp responsible for the operators.
（3）C for thin dog products. Its financial characteristics is low profit, market share, in a break-even or losses state, debt ratio is high, can't benefit for the enterprise.
The strategy: if this kind of business still can sustain itself, it should be narrow scope of business, to strengthen internal management. If this kind of business has been a complete failure, the enterprise should be early take measures, clean up the business or quit the business.