Win-win Value Added Statement and IoT-based Business Model Innovation: The Case of Haier
案例编号：
EN_2023KJYGSCW_6347
被浏览次数：
184
案例名称：
Win-win Value Added Statement and IoT-based Business Model Innovation: The Case of Haier
译名：
Win-win Value Added Statement and IoT-based Business Model Innovation: The Case of Haier
案例作者：
Dai Lu , Yin Huaxiang
作者单位：
Renmin University of China, Nanyang Technical University
译者：
-
案例企业：
Haier Group
行业：
制造业
学科领域：
会计与公司财务、其他
规模：
大型
案例语种：
英文
案例类型：
微案例
中文关键词：
商业模式创新、共赢增值表、事前算赢、复盘分析
英文关键词：
Business model innovation, Managerial report, The win-win value-added statement
中文摘要：
本案例以海尔集团进行物联网商业模式创新为背景，聚焦于集团内部疫苗网的创业历程，呈现了疫苗网的创业团队如何借助新的管理会计报表——共赢增值表，开展事前测算用于规划商业创新以及事后开展商业创新的诊断和反馈等。疫苗网的创业团队经过实地调查，发现了新的商业机遇，决定采用物联网技术将超低温冷柜从电器变为网器，以自动记录和存储疫苗在接种站冷柜的物流时间节点，由此发展成物联网大数据，用于支持接种站的疫苗管理。同时，疫苗网也基于以上合作形成针对疫苗接种场景的整体解决方案，由此拓展了接种服务的商业场景和价值创造的机会。以上商业模式创新经过疫苗网团队中业务和财务人员的协同工作将价值创造的因与果反映到共赢增值表上，并用于事前和事后的创新管理。
英文摘要：
This teaching case is aimed to share the story about how a new stylized managerial report ( entitled as "win-win value-added statement”) originating from Haier group has been used in the development process of a new business model related to the business application of Internet of Things technology. Specifically, The case depict the development of a business unit toward establishment of Vaccination network in China by a business unit of Haier Group and investigate the role of “win-win value-added statement” in the practice of innovation management. Before the new business model has been developed, Haier Group has served as a manufacturer of extra low temperature freezer, the Vaccination institutes in varied regions are the one of major customers of Haier freezer products. The team leader of a business unit in Haier Group found out that automatic scanning and storing data from Vaccine products in Haier freezer products could develop a new Internet of Thing based on Vaccination services and could shape a series of new business services for Vaccination institutes to provide more accurate and friendly Vaccination experience. In the development process of that new business model toward better Vaccination service, the team of that business unit in the case have been effectively utilize the win-win value-added statement to make business plan and feedback diagnosis to test if the predicted or proposed value creation logics in the innovative business model match the real progress of that business model implementation. The key role of the win-win value-added statement is attributed to building a wholistic map of the value creation logics embedded in the innovative business model.
适用对象：
本科、学术硕士、专业硕士
编写方式：
采编
开发时间：
2022
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