考虑accounting及部门价值，是否可以考虑未来企业结构的发展趋势，哪些部门会外包，那些会调整，那些会整合。我相信你已经看到了财务和分析的结合趋势，很有前途。
仅提供几个背景：
1。你所考虑的，和商业智能/决策支持的目标/手段是很接近的，所以（我感觉）已经超出了（被广泛认可的）公司内传统accounting的范畴
2。商业智能/决策支持能发挥多大的作用，我感觉很难超过CRM/ERP,这两个理论上（客户关系，整个企业生产流程）都是对企业更不可缺少，更有价值的东西。推广度也很高，但吃力不讨好，俗话叫"不上erp等死，上了erp找死"。
当然，由于竞争市场，越来越多的公司都得采用这些东西,有了系统并不保证优势，没有系统可能就是劣势。这也是我考虑过的：什么样的公司能够在竞争中取得有利位置，是技术创新，还是客户/服务导向，还是开拓夹缝市场，还是细分/重定义市场。近期流行可以参见蓝海和长尾。
至少可以保证CRM/ERP从业人员小日子不错。最有价值的是能把这些难以作好的作出经验来的咨询管理人员。。。和你的定位接近
说回我的观点，有一点很明显，我以为，客户关系管理系统crm，并不能从本质上提高某个公司的竞争力，因为每个公司都可以，都在花钱装备CRM信息系统，他的价值并不比促销更明显，不比quidco这样颠覆性的回馈体系对消费者的影响更大更有效，更重要的是确定好自己的公司战略。
每个公司都采用系统（例如发行积分卡）导致的是同质化竞争，这时候个性更重要，发挥更重要，当然之前你得装备标准了。
一个培训的观点是：创新并不能带来企业长久的竞争力，因为长远看来技术总会被竞争对手赶上。至今没有足够证据让我认同这个观点，属于正确的废话吧
以前的人力资源总监分析自己的企业定位让我觉得很有见地：有的企业可以以研发/产品创新为竞争力，我们的企业的长处和竞争力在于客户，对客户服务的不断提高，不在于创新。
这就叫扬长避短，和企业文化很可能互为因果。
〉
However, I am still interested in EMBA/MBA ;) It doesn't matter whatever others say, and I will take the option by my judgement and needs, particular by global labour market, my dream, feeling and so on.
Whether EMBA or MBA is nonsense, even you can say university is rubbish. The principal is similar with the way I come to York. This is not the key point. If it is necessary, I need such kind of background and experience. I never expect so called MBA can teach me a lot of things.
I just enjoy it. If I choose it at last, the only reason is my favourite. Furthermore, it will benefit my future even it can not bring promotion in my career path and money itself.
Whatever the universities taught, we will become more wise and see its nature if we have calmly head. The last one is the key point. Once I decide, I never change my mind.
I support others look down upon accounting if they dont understand it, but I am proud of my accounting background. This point bring me more commercial sense, and I grow up in this field. Accounting never become the ultimate aim, and it only helps us to find better strategy, provide more useful information, and the most important thing I know the truth more than others if I am in charge of accounts in a company. I know the truth, profit and cost. I can not produce revenue directly, but I know where the revenue comes from, and the factors influence profit. Whatever and whenever, no one can give up accounting if they concern profit and cost, particularly they want to know how to earn more money, and why they can earn money.
Perhaps you will disagree my thoughts. Never mind, I just do myself and stick to my thoughts.
By the way, modern accounting is never Balance Sheet or P+L, cash flow. These are only basic things and least simple thing in the junior level in the accounting. Nowadays accounting itself concern more on analysis , and then provide decision making support, particularly strategy. Even for marketing, how can you know you get profit at this product? You can not simply say the more we sell, the more we earn . Do you consider perhaps you spend more? The professional analysis will based on the cost driver and the revenue, moreover, you can not say we earn more this year. You must stand the product life cycle to get your conclusion. Based on this point, Malcom Macdonald is too old and too subjective, which this image is gotten from the paragraph you sent to me. At least, I dont think he know what is accounting. If he think accounting only refer to B/S, I will think: oh, this man only study first year of an undergraduate who majors in accounting. How can you say this guy had retired? At least, he know little for a company's operation or he know more but out-of-date. How stupid he is.
Of course, accounting never become tiger balm that can recovery everything. It just let you know the result of your company, marketing, profit and others. As a CEO, you must judge everything after you get such kind of information.
>>On 03/04/07, hunter wrote:
晚上是市场营销的老大Malcom Mcdonald来讲，这是他从Cranfield退休后专门给我们讲的一堂课。他认为accounting的用处就是混淆视听，几张财务报表翻来覆去的倒腾，弄得公司在决策会上都谈财务这个昨日黄花而非决定企业未来命运的营销战略。而市场营销的根本问题，他那饱经风霜的脸上露出一丝嘲弄的微笑，其实就是做到市场细分而已。可是，大家不是没有做，就是做不到真正的细分。所谓真正的细分，就是分到一堆萝卜一堆白菜，彼此泾渭分明，凑起来是100%的市场份额，然后细细的研究萝卜和白菜各自要什么，怎么满足需求，市场营销就算毕业了。 最后他说，整个MBA课程其实四个小时就可以讲完，何必花2万4千镑来上一年。我们的school director看起来要吐血，可是没有办法，老头还是她在这里上mba时的导师呢
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