Judges at the recent Hong KongInstitute of Certified Public Accountants (HKICPA) Qualification Programme CaseAnalysis Competition 2017

noted a marked improvement in this year’s contest where the eight finalist teams, from over 300 entrants, presented innovative business proposals tackling ethical issues.

Organised by the HKICPA, this year’s competition invited university students to take on the role of consultant to help revitalise the business of a well-established toy retailer in Hong Kong amid disruptive changes confronting the sector. “By participating in this competition, the students are able to hone their skills in research, analysis, logical thinking, time management, and presentation,”

said Mabel Chan, president of HKICPA. “They will also gain experience in the QP analytical learning method.”

Indeed, the competition’s designenabled the students to sharpen a broad range of skills. In the initial rounds of the contest, each team was required to conduct thorough market research and analysis to develop corporate strategies for business expansion, and submit an executive summary with a detailed financial analysis of the case question. The finalist teams gave oral presentations based on their analyses and recommendations, and also answered judges’ questions.

Team 128, formed by second-yearstudents of accounting, marketing and corporate governance at the Open

University of Hong Kong, took home the top honour. The first runner-up was Team 127, consisting of students from the Chinese University of Hong Kong. The second runner-up was Team 38 from the University of Hong Kong. The Best Report Award went to Team 15 from a composite team of the City University of Hong Kong and Hang Seng Management College. Meesri Suthinan, of the champion team, was named the Best Presenter. The winning teams took home trophies, cash prizes, and QP fee waivers. They also gained internship opportunities at leading corporations..

“The finalist teams gave comprehensive consideration to many aspects of the business,” Chan noted. “They presented many creative ideas about products and marketing

strategies. For example, they identified ‘kidults’ as a growth segment for toys. We are glad that many teams addressed ethical and corporate governance issues. It’s important that CPAs are aware of ethical standards in business. On average, this year’s finalist teams’ reports were better organised and featured more balanced coverage of different aspects compared with last year’s finalist teams. The champion team identified the corporate governance issue in a case where the same person was both CEO and chairman, and explained the implications.”

Vice-president of HKICPA, Eric Tong, said the competition required contestants to conduct deep-dive analysis of the different needs of various age segments in the toy market. “The teams needed to have conviction in their strategies when they advised the client,” he noted. “The champion team had very well-thought-out points in their analysis. They conveyed their passion through their presentation to the judges. They made us believe that their strategies would work. As for the finalists’ overall performance, they should be mindful that they do not just dwell on the research data. They need to develop strategies from the end-users’ point of view.”

Kenny Sham, senior marketing manager of LEGO Hong Kong, said Best Presenter Meesri Suthinan did not focus only on the facts in the analysis but also shared her insight. “At the presentation, the Best Presenter was very confident. It came across to the judges that she sincerely believed in her ideas.”

The judges also shared their suggestions for improvements. Associate partner at McKinsey & Co, Arthur Shek, thought the teams needed to put more effort into thinking about the insights and implications, and not just focus on the facts and data. “They should tell the audience what the data means, and what will emerge from the analysis. A distinction will be achieved if the teams can bring out more of the complications of their proposed strategies. Keep in mind that the CEO of a company wants to have the big picture. For instance, what the market will be for traditional toy retailer in five years,” Shek said. “The teams need to convey passion through their presentation. The toughest part of consulting is driving change in the management.”

Winners and finalists of the HKICPA Case Analysis Competition, pictured with judges. Photos: Alex Leung

This year’s HKICPA Case Analysis Competition saw students display some quality thinking, writes Wilson Lau

Analytical minds

¢ SPONSORED SUPPLEMENT ¢HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

4 Saturday, December 2, 2017

The champion team stood out fromthe other finalist team by integratingrole-play into their presentation and

identifying “kidults” as the potential growth segment in the local toy market.

Team members come from accounting, marketing and corporate governance. They complemented one another with their knowledge of these disciplines, and compiled a report which provided well-balanced coverage of various aspects of a business.

Team member Fung Lok-ching saidthat through their participation the team had brushed up on their research skills and had taken the opportunity to deepen their knowledge of accounting and the financial market, as well as their understanding of the toy sector.

Another team member, Manuel Reynier Salinas, agreed that the contest had honed their skills. “We took home enhanced analytical capability. Our communication skills were sharpened, too. We leveraged our experience and insights, and articulated our thoughts at the presentation.”

Meesri Suthinan believed executiveswere often required to prepare many reports in the workplace. “Conflicts and arguments arose when we were working together but we always solved them through discussions,” Meesri noted. “It took teamwork. In future, we will use the skills we have learned through the process and become good team players.”

The team came across challenges. Forinstance, Abigail Hilario Casino said they had initially found the case question very tough. “The main challenge lay in understanding the customers. However, we attended the workshop arranged by HKICPA, where seasoned professionals gave clear explanations and guidance. My advice for future participants is that they need to attend the workshop.”

Teamwork was the key to the team’swinning. Meesri said all team members contributed their ideas at the initial brainstorming. “Together, we narrowed the ideas down by measuring them against our requirements of generating the maximum profit at the minimum cost,” she added.

Fung said the most enjoyable part ofthe contest was the presentation. “We used role play, which was effective in engaging the judges.”

Meesri, winner of the Best Presenteraward, said she had some experience of drama. “When I did the role play, I put an emphasis on the accuracy of the details in the script because all the judges are seasoned professionals with a wealth of knowledge. I immersed myself in the role of a manager who would lose her job if she could not achieve impressive growth for the company,” she noted.

“I channelled my passion into convincing the judges that I truly believed our strategies would help the company increase sales.”

Meesri Suthinan (left), winner of the Best Presenter Award, pictured with competition winner, Team 128.

Champions emphasise teamwork in their win

專業資格課程（QP）個案分析比賽 特刊

實務分析了解營商環境學以致用構思可行方案

    會計專業銳意吸納具抱負及潛質的人才加盟，由香港會計師公會舉辦一年一度的專業資格課程（QP）個案分析比賽，為大學及大專院校的學生提供學習機會，讓他們透過對模擬商業個案進行全面分析，將專業知識應用在企業業務上，為日後投身會計專業以至在商界發展作好準備。今屆比賽的決賽於11月25日順利舉行，由來自香港公開大學的隊伍勇奪冠軍。

QP個案分析比賽一貫以企業營運個案為主題，今年以一家玩具業公司如何面對轉型挑戰作為題目，讓各參賽隊伍為其出謀獻策。為令同學對有關行業的

營商環境及市場趨勢有深入了解，香港會計師公會於比賽舉行前特別安排了一場講座，邀得多位熟悉行業發展現況的嘉賓到來分享，讓參賽學生裝備實用知識及技巧，助他們分析個案、構思建議方案、撰寫計劃書及預備簡報內容。

創意無限 分析解難俱佳　　一如以往，大會今年邀請了資深會計師及相關行業的專家擔任比賽評判，包括香港會計師公會會長陳美寶、香港會計師公會副會長唐業銓、樂高香港有限公司高級市場經理岑皓祺，以及麥肯錫公司全球副董事石煒麟等。比賽共有300多支隊伍參賽，競爭激烈，經過兩輪評審，最後選出8強晉身決賽一較高下。　　良好的分析與解難能力，是專業會計師不可或缺的重要技能。陳美寶表示，每年的個案分析比賽，皆為有志成為會計師的莘莘學子度身設計，讓他們有機會認識學習理論與數字以外的商業世界，將所學運用於分析個案，並透過團隊合作互相刺激創新思維，培養解難能力。

覆蓋全面 分析獨到    比賽除了設冠、亞、季軍外，亦設最佳書面報告及最佳演講者等獎項。今屆最佳演說獎得主來自冠軍隊伍，憑着專業表現及穩定發揮脫穎而出。陳美寶說︰「冠軍隊伍在問答環節表現尤其出眾，準備充分而且信心十足，加上簡報內容具水準，更採用角色扮演方式演繹，效果甚佳。」

　　唐業銓喜見參賽同學不只留意數據，更將玩具業市場整體現況及挑戰，例如客戶購入玩具產品的渠道等因素納入考慮範疇，覆蓋全面，有利分析個案及構思具體建議。「參賽學生雖然並非業界中人，也沒有實戰經驗，有些

構思難免未臻完善，但是瑕不掩瑜，與8支隊伍一同由初賽走到決賽，看到同學的優秀表現我感到十分驕傲。」

賽前準備足 建議具可行性　　作為玩具業的一分子，岑皓祺讚揚參賽隊伍的資料搜集認真，針對行業實務個案作多角度分析及判斷，表現有板有眼，能找出問題核心，亦創新地思考改善計劃，包括企業應如

何升級轉型、加入哪些新元素等，建議具建設性，絕非紙上談兵。「今年參賽隊伍整體水平甚高，對玩具業個案普遍有透徹了解及深入分析，並能構思出具創意且可行的解決方案，令人印象深刻。」　　「參賽同學在分析個案及撰寫計劃書時，應多作大膽構想，進而小心求證，這正是專業會計師的角色，幫助商業客戶在激烈競爭中站穩陣腳。」石煒麟認為今屆比賽主題富趣味，更緊貼市場脈搏，從玩具業等傳統行業在數碼化年代正面對的衝擊，同時應對電子支付及電子商貿迅速發展帶來的挑戰，帶出各行業無論於生產、營運及銷售等各方面，亦須與時並進，方可迎合市場及消費模式的轉變，比賽有助同學裝備商貿知識，為加入職場作好準備。

4名就讀香港公開大學的二年級生組成隊伍，在比賽中過

關斬將，成功奪冠，他們對比賽結果均表示喜出望外。除因為其他參賽者實力強勁外，他們本身對玩具業也欠缺認識，故更加努力搜集資料，加深對個案的了解，希望提出實用而可行性高的改善建議及解決方案。　　「我們更想出以角色扮演形式作滙報，一方面更準確及具體帶出建議書內各項要點，另一方面亦能加深評判的印象；雖然難度較高，但憑藉隊員通力合作，臨場表現能達到預期效果。」4人直言，大學課堂學習以理論知識為主，從這次比賽中接觸到商業真實個案，並可結合團隊力量，大家化身會計專業顧問，學以致用，從中所得的經驗比獲獎更難能可貴。他們又鼓勵有志投身會計界的同學，在畢業前應參加這項比賽，挑戰自己。

冠軍隊伍 / 最佳演說獎得主

▲　 （左起）王嘉 、馮樂晴、冼佩琪及文偉安勇奪比賽冠軍。

冠軍—香港公開大學

「熟讀建議書的內容固然重要，但只靠背誦，在滙報時或會表現呆板，所以在準備參賽報告時，我深入了

解有關個案及玩具業現況，與隊員一同構思方案，藉此有了深刻的記憶，面對評判也可輕鬆自如將各項建議一一道出。」她強調，演說時除保持自然流暢、展示自信外，與觀眾保持眼神接觸亦十分重要。

陳美寶

石煒麟

唐業銓

岑皓祺

▲　 來自中文大學的洪信逸、徐沚晞、黃恩朗及楊冠忠贏得亞軍。

▲

　 季軍隊伍來自香港大學，隊員包括林婷、陳柳佳、黃兆鑫及孫宇辰。

▲　 一眾得獎同學於頒獎典禮上與評判及嘉賓合照，喜上眉梢。

本報記者　何詠儀

分享心得

最佳演說獎—王嘉　同學

A● 專業資格課程（QP）個案分析比賽特刊 2017年12月7日  星期四