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Financial Performance Measurement for the 21st Century SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

Case Study SWOT Analysis Solution

Case Study Description of Financial Performance Measurement for the 21st Century


In this article, the authors -- both of McKinsey & Company -- propose a bold idea: that organizations everywhere should completely redesign their internal financial performance measurements for the digital age. The time has come, they argue, for organizations to take measure of the real engines of wealth creation in the 21st century: the knowledge, relationships, reputations and other 'intangibles' created by talented people. Companies create wealth by converting these raw intangibles into the institutional skills, patents, brands, software, customer bases, intellectual capital and networks that increase profits per employee and returns on invested capital. The authors show how intangibles are true 'capital' in the sense that they produce real cash returns, and how a firm can get started in changing its systems to reflect the realities of modern wealth creation. The article is an excerpt from the authors' book, Mobilizing Minds: Creating Wealth from Talent in the 21st Century Organization (McGraw-Hill, 2007).

Authors :: Lowell L. Bryan, Claudia Joyce

Topics :: Finance & Accounting

Tags :: Financial analysis, Financial management, Pricing, SWOT Analysis, SWOT Matrix, TOWS, Weighted SWOT Analysis

Swot Analysis of "Financial Performance Measurement for the 21st Century" written by Lowell L. Bryan, Claudia Joyce includes – strengths weakness that are internal strategic factors of the organization, and opportunities and threats that Intangibles Wealth facing as an external strategic factors. Some of the topics covered in Financial Performance Measurement for the 21st Century case study are - Strategic Management Strategies, Financial analysis, Financial management, Pricing and Finance & Accounting.


Some of the macro environment factors that can be used to understand the Financial Performance Measurement for the 21st Century casestudy better are - – wage bills are increasing, central banks are concerned over increasing inflation, geopolitical disruptions, banking and financial system is disrupted by Bitcoin and other crypto currencies, customer relationship management is fast transforming because of increasing concerns over data privacy, there is increasing trade war between United States & China, cloud computing is disrupting traditional business models, increasing government debt because of Covid-19 spendings, increasing household debt because of falling income levels, etc



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Introduction to SWOT Analysis of Financial Performance Measurement for the 21st Century


SWOT stands for an organization’s Strengths, Weaknesses, Opportunities and Threats . At Oak Spring University , we believe that protagonist in Financial Performance Measurement for the 21st Century case study can use SWOT analysis as a strategic management tool to assess the current internal strengths and weaknesses of the Intangibles Wealth, and to figure out the opportunities and threats in the macro environment – technological, environmental, political, economic, social, demographic, etc in which Intangibles Wealth operates in.

According to Harvard Business Review, 75% of the managers use SWOT analysis for various purposes such as – evaluating current scenario, strategic planning, new venture feasibility, personal growth goals, new market entry, Go To market strategies, portfolio management and strategic trade-off assessment, organizational restructuring, etc.




SWOT Objectives / Importance of SWOT Analysis and SWOT Matrix


SWOT analysis of Financial Performance Measurement for the 21st Century can be done for the following purposes –
1. Strategic planning using facts provided in Financial Performance Measurement for the 21st Century case study
2. Improving business portfolio management of Intangibles Wealth
3. Assessing feasibility of the new initiative in Finance & Accounting field.
4. Making a Finance & Accounting topic specific business decision
5. Set goals for the organization
6. Organizational restructuring of Intangibles Wealth




Strengths Financial Performance Measurement for the 21st Century | Internal Strategic Factors
What are Strengths in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The strengths of Intangibles Wealth in Financial Performance Measurement for the 21st Century Harvard Business Review case study are -

High brand equity

– Intangibles Wealth has strong brand awareness and brand recognition among both - the exiting customers and potential new customers. Strong brand equity has enabled Intangibles Wealth to keep acquiring new customers and building profitable relationship with both the new and loyal customers.

Organizational Resilience of Intangibles Wealth

– The covid-19 pandemic has put organizational resilience at the centre of everthing that Intangibles Wealth does. Organizational resilience comprises - Financial Resilience, Operational Resilience, Technological Resilience, Organizational Resilience, Business Model Resilience, and Reputation Resilience.

Training and development

– Intangibles Wealth has one of the best training and development program in the industry. The effectiveness of the training programs can be measured in Financial Performance Measurement for the 21st Century Harvard Business Review case study by analyzing – employees retention, in-house promotion, loyalty, new venture initiation, lack of conflict, and high level of both employees and customer engagement.

Innovation driven organization

– Intangibles Wealth is one of the most innovative firm in sector. Manager in Financial Performance Measurement for the 21st Century Harvard Business Review case study can use Clayton Christensen Disruptive Innovation strategies to further increase the scale of innovtions in the organization.

Superior customer experience

– The customer experience strategy of Intangibles Wealth in the segment is based on four key concepts – personalization, simplification of complex needs, prompt response, and continuous engagement.

Cross disciplinary teams

– Horizontal connected teams at the Intangibles Wealth are driving operational speed, building greater agility, and keeping the organization nimble to compete with new competitors. It helps are organization to ideate new ideas, and execute them swiftly in the marketplace.

Analytics focus

– Intangibles Wealth is putting a lot of focus on utilizing the power of analytics in business decision making. This has put it among the leading players in the industry. The technology infrastructure suggested by Lowell L. Bryan, Claudia Joyce can also help it to harness the power of analytics for – marketing optimization, demand forecasting, customer relationship management, inventory management, information sharing across the value chain etc.

Strong track record of project management

– Intangibles Wealth is known for sticking to its project targets. This enables the firm to manage – time, project costs, and have sustainable margins on the projects.

Effective Research and Development (R&D)

– Intangibles Wealth has innovation driven culture where significant part of the revenues are spent on the research and development activities. This has resulted in, as mentioned in case study Financial Performance Measurement for the 21st Century - staying ahead in the industry in terms of – new product launches, superior customer experience, highly competitive pricing strategies, and great returns to the shareholders.

Ability to lead change in Finance & Accounting field

– Intangibles Wealth is one of the leading players in its industry. Over the years it has not only transformed the business landscape in its segment but also across the whole industry. The ability to lead change has enabled Intangibles Wealth in – penetrating new markets, reaching out to new customers, and providing different value propositions to different customers in the international markets.

High switching costs

– The high switching costs that Intangibles Wealth has built up over years in its products and services combo offer has resulted in high retention of customers, lower marketing costs, and greater ability of the firm to focus on its customers.

Diverse revenue streams

– Intangibles Wealth is present in almost all the verticals within the industry. This has provided firm in Financial Performance Measurement for the 21st Century case study a diverse revenue stream that has helped it to survive disruptions such as global pandemic in Covid-19, financial disruption of 2008, and supply chain disruption of 2021.






Weaknesses Financial Performance Measurement for the 21st Century | Internal Strategic Factors
What are Weaknesses in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The weaknesses of Financial Performance Measurement for the 21st Century are -

Products dominated business model

– Even though Intangibles Wealth has some of the most successful products in the industry, this business model has made each new product launch extremely critical for continuous financial growth of the organization. firm in the HBR case study - Financial Performance Measurement for the 21st Century should strive to include more intangible value offerings along with its core products and services.

Employees’ incomplete understanding of strategy

– From the instances in the HBR case study Financial Performance Measurement for the 21st Century, it seems that the employees of Intangibles Wealth don’t have comprehensive understanding of the firm’s strategy. This is reflected in number of promotional campaigns over the last few years that had mixed messaging and competing priorities. Some of the strategic activities and services promoted in the promotional campaigns were not consistent with the organization’s strategy.

No frontier risks strategy

– After analyzing the HBR case study Financial Performance Measurement for the 21st Century, it seems that company is thinking about the frontier risks that can impact Finance & Accounting strategy. But it has very little resources allocation to manage the risks emerging from events such as natural disasters, climate change, melting of permafrost, tacking the rise of artificial intelligence, opportunities and threats emerging from commercialization of space etc.

Interest costs

– Compare to the competition, Intangibles Wealth has borrowed money from the capital market at higher rates. It needs to restructure the interest payment and costs so that it can compete better and improve profitability.

Lack of clear differentiation of Intangibles Wealth products

– To increase the profitability and margins on the products, Intangibles Wealth needs to provide more differentiated products than what it is currently offering in the marketplace.

High bargaining power of channel partners

– Because of the regulatory requirements, Lowell L. Bryan, Claudia Joyce suggests that, Intangibles Wealth is facing high bargaining power of the channel partners. So far it has not able to streamline the operations to reduce the bargaining power of the value chain partners in the industry.

Slow to harness new channels of communication

– Even though competitors are using new communication channels such as Instagram, Tiktok, and Snap, Intangibles Wealth is slow explore the new channels of communication. These new channels of communication mentioned in marketing section of case study Financial Performance Measurement for the 21st Century can help to provide better information regarding products and services. It can also build an online community to further reach out to potential customers.

Capital Spending Reduction

– Even during the low interest decade, Intangibles Wealth has not been able to do capital spending to the tune of the competition. This has resulted into fewer innovations and company facing stiff competition from both existing competitors and new entrants who are disrupting the industry using digital technology.

Slow to strategic competitive environment developments

– As Financial Performance Measurement for the 21st Century HBR case study mentions - Intangibles Wealth takes time to assess the upcoming competitions. This has led to missing out on atleast 2-3 big opportunities in the industry in last five years.

Low market penetration in new markets

– Outside its home market of Intangibles Wealth, firm in the HBR case study Financial Performance Measurement for the 21st Century needs to spend more promotional, marketing, and advertising efforts to penetrate international markets.

Increasing silos among functional specialists

– The organizational structure of Intangibles Wealth is dominated by functional specialists. It is not different from other players in the Finance & Accounting segment. Intangibles Wealth needs to de-silo the office environment to harness the true potential of its workforce. Secondly the de-silo will also help Intangibles Wealth to focus more on services rather than just following the product oriented approach.




Opportunities Financial Performance Measurement for the 21st Century | External Strategic Factors
What are Opportunities in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The opportunities highlighted in the Harvard Business Review case study Financial Performance Measurement for the 21st Century are -

Remote work and new talent hiring opportunities

– The widespread usage of remote working technologies during Covid-19 has opened opportunities for Intangibles Wealth to expand its talent hiring zone. According to McKinsey Global Institute, 20% of the high end workforce in fields such as finance, information technology, can continously work from remote local post Covid-19. This presents a really great opportunity for Intangibles Wealth to hire the very best people irrespective of their geographical location.

Redefining models of collaboration and team work

– As explained in the weaknesses section, Intangibles Wealth is facing challenges because of the dominance of functional experts in the organization. Financial Performance Measurement for the 21st Century case study suggests that firm can utilize new technology to build more coordinated teams and streamline operations and communications using tools such as CAD, Zoom, etc.

Use of Bitcoin and other crypto currencies for transactions

– The popularity of Bitcoin and other crypto currencies as asset class and medium of transaction has opened new opportunities for Intangibles Wealth in the consumer business. Now Intangibles Wealth can target international markets with far fewer capital restrictions requirements than the existing system.

Using analytics as competitive advantage

– Intangibles Wealth has spent a significant amount of money and effort to integrate analytics and machine learning into its operations in the sector. This continuous investment in analytics has enabled, as illustrated in the Harvard case study Financial Performance Measurement for the 21st Century - to build a competitive advantage using analytics. The analytics driven competitive advantage can help Intangibles Wealth to build faster Go To Market strategies, better consumer insights, developing relevant product features, and building a highly efficient supply chain.

Harnessing reconfiguration of the global supply chains

– As the trade war between US and China heats up in the coming years, Intangibles Wealth can build a diversified supply chain model across various countries in - South East Asia, India, and other parts of the world. This reconfiguration of global supply chain can help, as suggested in case study, Financial Performance Measurement for the 21st Century, to buy more products closer to the markets, and it can leverage its size and influence to get better deal from the local markets.

Finding new ways to collaborate

– Covid-19 has not only transformed business models of companies in Finance & Accounting industry, but it has also influenced the consumer preferences. Intangibles Wealth can tie-up with other value chain partners to explore new opportunities regarding meeting customer demands and building a rewarding and engaging relationship.

Manufacturing automation

– Intangibles Wealth can use the latest technology developments to improve its manufacturing and designing process in Finance & Accounting segment. It can use CAD and 3D printing to build a quick prototype and pilot testing products. It can leverage automation using machine learning and artificial intelligence to do faster production at lowers costs, and it can leverage the growth in satellite and tracking technologies to improve inventory management, transportation, and shipping.

Creating value in data economy

– The success of analytics program of Intangibles Wealth has opened avenues for new revenue streams for the organization in the industry. This can help Intangibles Wealth to build a more holistic ecosystem as suggested in the Financial Performance Measurement for the 21st Century case study. Intangibles Wealth can build new products and services such as - data insight services, data privacy related products, data based consulting services, etc.

Changes in consumer behavior post Covid-19

– Consumer behavior has changed in the Finance & Accounting industry because of Covid-19 restrictions. Some of this behavior will stay once things get back to normal. Intangibles Wealth can take advantage of these changes in consumer behavior to build a far more efficient business model. For example consumer regular ordering of products can reduce both last mile delivery costs and market penetration costs. Intangibles Wealth can further use this consumer data to build better customer loyalty, provide better products and service collection, and improve the value proposition in inflationary times.

Leveraging digital technologies

– Intangibles Wealth can leverage digital technologies such as artificial intelligence and machine learning to automate the production process, customer analytics to get better insights into consumer behavior, realtime digital dashboards to get better sales tracking, logistics and transportation, product tracking, etc.

Buying journey improvements

– Intangibles Wealth can improve the customer journey of consumers in the industry by using analytics and artificial intelligence. Financial Performance Measurement for the 21st Century suggest that firm can provide automated chats to help consumers solve their own problems, provide online suggestions to get maximum out of the products and services, and help consumers to build a community where they can interact with each other to develop new features and uses.

Building a culture of innovation

– managers at Intangibles Wealth can make experimentation a productive activity and build a culture of innovation using approaches such as – mining transaction data, A/B testing of websites and selling platforms, engaging potential customers over various needs, and building on small ideas in the Finance & Accounting segment.

Reconfiguring business model

– The expansion of digital payment system, the bringing down of international transactions costs using Bitcoin and other blockchain based currencies, etc can help Intangibles Wealth to reconfigure its entire business model. For example it can used blockchain based technologies to reduce piracy of its products in the big markets such as China. Secondly it can use the popularity of e-commerce in various developing markets to build a Direct to Customer business model rather than the current Channel Heavy distribution network.




Threats Financial Performance Measurement for the 21st Century External Strategic Factors
What are Threats in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The threats mentioned in the HBR case study Financial Performance Measurement for the 21st Century are -

Learning curve for new practices

– As the technology based on artificial intelligence and machine learning platform is getting complex, as highlighted in case study Financial Performance Measurement for the 21st Century, Intangibles Wealth may face longer learning curve for training and development of existing employees. This can open space for more nimble competitors in the field of Finance & Accounting .

High level of anxiety and lack of motivation

– the Great Resignation in United States is the sign of broader dissatisfaction among the workforce in United States. Intangibles Wealth needs to understand the core reasons impacting the Finance & Accounting industry. This will help it in building a better workplace.

Consumer confidence and its impact on Intangibles Wealth demand

– There is a high probability of declining consumer confidence, given – high inflammation rate, rise of gig economy, lower job stability, increasing cost of living, higher interest rates, and aging demography. All the factors contribute to people saving higher rate of their income, resulting in lower consumer demand in the industry and other sectors.

Increasing wage structure of Intangibles Wealth

– Post Covid-19 there is a sharp increase in the wages especially in the jobs that require interaction with people. The increasing wages can put downward pressure on the margins of Intangibles Wealth.

Trade war between China and United States

– The trade war between two of the biggest economies can hugely impact the opportunities for Intangibles Wealth in the Finance & Accounting industry. The Finance & Accounting industry is already at various protected from local competition in China, with the rise of trade war the protection levels may go up. This presents a clear threat of current business model in Chinese market.

Stagnating economy with rate increase

– Intangibles Wealth can face lack of demand in the market place because of Fed actions to reduce inflation. This can lead to sluggish growth in the economy, lower demands, lower investments, higher borrowing costs, and consolidation in the field.

New competition

– After the dotcom bust of 2001, financial crisis of 2008-09, the business formation in US economy had declined. But in 2020 alone, there are more than 1.5 million new business applications in United States. This can lead to greater competition for Intangibles Wealth in the Finance & Accounting sector and impact the bottomline of the organization.

Technology disruption because of hacks, piracy etc

– The colonial pipeline illustrated, how vulnerable modern organization are to international hackers, miscreants, and disruptors. The cyber security interruption, data leaks, etc can seriously jeopardize the future growth of the organization.

Shortening product life cycle

– it is one of the major threat that Intangibles Wealth is facing in Finance & Accounting sector. It can lead to higher research and development costs, higher marketing expenses, lower customer loyalty, etc.

Technology acceleration in Forth Industrial Revolution

– Intangibles Wealth has witnessed rapid integration of technology during Covid-19 in the Finance & Accounting industry. As one of the leading players in the industry, Intangibles Wealth needs to keep up with the evolution of technology in the Finance & Accounting sector. According to Mckinsey study top managers believe that the adoption of technology in operations, communications is 20-25 times faster than what they planned in the beginning of 2019.

Increasing international competition and downward pressure on margins

– Apart from technology driven competitive advantage dilution, Intangibles Wealth can face downward pressure on margins from increasing competition from international players. The international players have stable revenue in their home market and can use those resources to penetrate prominent markets illustrated in HBR case study Financial Performance Measurement for the 21st Century .

Regulatory challenges

– Intangibles Wealth needs to prepare for regulatory challenges as consumer protection groups and other pressure groups are vigorously advocating for more regulations on big business - to reduce inequality, to create a level playing field, to product data privacy and consumer privacy, to reduce the influence of big money on democratic institutions, etc. This can lead to significant changes in the Finance & Accounting industry regulations.

Easy access to finance

– Easy access to finance in Finance & Accounting field will also reduce the barriers to entry in the industry, thus putting downward pressure on the prices because of increasing competition. Intangibles Wealth can utilize it by borrowing at lower rates and invest it into research and development, capital expenditure to fortify its core competitive advantage.




Weighted SWOT Analysis of Financial Performance Measurement for the 21st Century Template, Example


Not all factors mentioned under the Strengths, Weakness, Opportunities, and Threats quadrants in the SWOT Analysis are equal. Managers in the HBR case study Financial Performance Measurement for the 21st Century needs to zero down on the relative importance of each factor mentioned in the Strengths, Weakness, Opportunities, and Threats quadrants. We can provide the relative importance to each factor by assigning relative weights. Weighted SWOT analysis process is a three stage process –

First stage for doing weighted SWOT analysis of the case study Financial Performance Measurement for the 21st Century is to rank the strengths and weaknesses of the organization. This will help you to assess the most important strengths and weaknesses of the firm and which one of the strengths and weaknesses mentioned in the initial lists are marginal and can be left out.

Second stage for conducting weighted SWOT analysis of the Harvard case study Financial Performance Measurement for the 21st Century is to give probabilities to the external strategic factors thus better understanding the opportunities and threats arising out of macro environment changes and developments.

Third stage of constructing weighted SWOT analysis of Financial Performance Measurement for the 21st Century is to provide strategic recommendations includes – joining likelihood of external strategic factors such as opportunities and threats to the internal strategic factors – strengths and weaknesses. You should start with external factors as they will provide the direction of the overall industry. Secondly by joining probabilities with internal strategic factors can help the company not only strategic fit but also the most probably strategic trade-off that Intangibles Wealth needs to make to build a sustainable competitive advantage.



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