2011年ACCA《F1会计师与企业》辅导讲义(9)

文章作者 100test 发表时间 2011:10:04 04:17:53
来源 100Test.Com百考试题网

　　3.3 The strategic planning process

　　The rational approach to strategic planning breaks down the process into three distinct steps.

　　1 Strategic analysis – three key areas

　　§ External analysis of markets, competitors, the business environment, etc. to identify opportunities and threats.

　　§ Internal analysis of the firm’s resources, competences, etc. to identify strengths and weaknesses.

　　§ Stakeholder analysis – to understand stakeholder expectations/influence in order to clarify objectives.

　　2 Strategic choice – again three key angles to consider

　　§ What is the basis of our strategy? In particular how are we going to compete – high quality, low costs?

　　§ Where do we want to compete? Which markets, countries, products?

　　§ How do we want to get there? Organic growth, acquisition or some joint arrangement such as franchising?

　　3 Strategic implementation

　　§ Once determined, the long-term strategy needs to be translated into plans for marketing, human resources management, IT, production, organizational structure, etc.

　　§ The strategy may involve major changes so these will also have to be managed.

　　Test your understanding 10

　　Give three strategic issues that should be considered by the headmaster of a school as part of strategic analysis.

　　Chapter summary

　　

　　Test your understanding answer

　　Test your understanding 1

　　C

　　A sole trader would normally be someone working on their own, so there would be no collective goals.