問14
頻出度★★☆
ビジネス戦略上の重要成功要因として“販売の機会損失の低減”が設定されたとき，この重要成功要因の達成度を評価するのに最も適切な指標はどれか。
平成25年度 秋期 ITパスポート試験 問14
This question's explanation and your answers so far.
解説
問 14
Incorrectア
The accounts receivable turnover period is an indicator showing how many days on average it takes to collect trade receivables such as accounts receivable; it measures the efficiency of collecting payment and the soundness of cash flow. It is about collection after a sale has been made, and is unrelated to the size of the opportunities lost by not selling. Even if the turnover period becomes shorter, that does not mean fewer sales were missed due to stockouts.
Incorrectイ
The profit margin on sales is a profitability indicator showing the ratio of profit to sales. It only expresses how efficiently profit is earned on sales that actually occurred; what could not be sold in the first place (and thus became a lost opportunity) is recorded neither as sales nor as profit, so it never appears in this indicator. It can also improve merely through price increases or cost cutting, so it is inappropriate as an indicator for measuring how much lost opportunity has been reduced.
- ウ
正解 The correct answer is “ウ Stockout rate.” A KPI (key performance indicator) used to evaluate a CSF (critical success factor) must be one that measures, directly and quantitatively, how far the state named by that CSF has been achieved. Here the CSF is “reducing lost sales opportunities,” and a lost sales opportunity means that a customer was willing to buy but the sale could not be made because the item was out of stock or unavailable, so revenue that should have been earned was missed. The stockout rate is the proportion of ordered or demanded goods that could not be supplied because there was no stock, so it expresses the very frequency at which lost opportunities occur. Therefore, if the stockout rate goes down you can say directly that lost opportunities decreased, and if it goes up you can say directly that they increased. The CSF and the KPI correspond one to one, which makes it the most appropriate indicator.
Incorrectエ
The number of new customers acquired is the number of customers with whom business has newly started, and it measures achievement of CSFs such as opening up markets or expanding sales channels. It is a different viewpoint from whether existing demand was missed (lost opportunity): even if new customers increase, there is no guarantee that fewer sales were lost because of stockouts. It does not correspond to the CSF in this question.
ここがポイント
- The correspondence between a CSF (critical success factor) and a KPI (key performance indicator): a CSF states what is decisively important for success, while a KPI is an indicator that quantitatively measures how far it has been achieved. As a rule, choose a KPI that can measure the matter named by the CSF directly and unambiguously; do not choose an indicator that is related but actually measures something else.
- A lost sales opportunity (opportunity loss / chance loss) means missing revenue that should have been earned because, although demand existed, the goods could not be sold due to lack of stock, a stockout, or insufficient supply. Its magnitude is conventionally measured by the stockout rate, and note that it does not appear in actual result figures such as sales or profit.
用語