2014年ACCA考试(p3商务分析)考前总结1
来源:
高顿网校
2014-07-21
以下是高顿网校小编为学员整理的:p3商务分析,供学员参考。
COMMUNICATING CORE VALUES AND MISSION
This article focuses on the syllabus area relating to an organisation’s core values and mission to the public, shareholders and employees. This is an objective which can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions
Learning objective 6(g) of the Paper P3, Business Analysis syllabus relates to how an organisation communicates its core values and mission to the public, shareholders and employees. This is an objective that can easily get overlooked in the rush to master environmental analyses, strategic choice and outsourcing decisions. However, it is important in practice and it is a challenge that many organisations take very seriously. This article will:
· briefly describe what the terms ‘mission’, ‘mission statement’ and ‘core values’ mean
· suggest why their communication to stakeholders is important
· describe a commonly used model of communication
· briefly describe communication methods that are available
· describe and give examples of how organisations might undertake the communication process.
TERMINOLOGY
An organisation’s mission is its basic purpose: What is it for? Why does it exist? What is its ‘raison d’être’?
A mission statement formalises the organisation’s mission by writing it down. Johnson, Scholes and Whittington define a mission statement as ‘a statement of the overriding direction and purpose of an organisation’. Some companies refer to ‘vision statements’ instead of mission statements; some writers and textbooks wring their hands attempting to distinguish between the terms ‘vision’ and ‘mission’. However, the distinction does not achieve much and the Paper P3 exam will treat the terms as meaning the same.
Many other writers attempt to expand the definition of a mission statement by adding detail to it. In summary, mission statements are usually assumed to address:
· what business is the company in?
· whom does the organisation serve?
· what benefits are to be delivered?
· what are the organisation’s values and ethics?
The final line above introduces the concept of values or core values. Johnson, Scholes and Whittington define core values as ‘principles that guide an organisation’s actions’.
Remember, there is no standard format or list of contents for mission statements, and organisations are completely free to write their own. However, for most purposes, it is worth distinguishing between a mission statement and a slogan. Nike’s ‘Just do it’ is a powerful advertising slogan, but under most definitions does not qualify as a mission statement. Here are several examples of mission statements and core values:
TESCO (A UK SUPERMARKET CHAIN):
Our vision To be the most highly valued by:
The customers we serve Our core purpose is to create value for customers to earn their lifetime loyalty. This objective sits right at the heart of our business as one part of our Values – ‘No one tries harder for customers’.
The communities in which we operate For Tesco to be considered a force for good, we must be a good neighbour and a responsible member of society.
Our loyal and committed staff We know that if we look after our staff, they will look after our customers. Work can be a large part of our lives so our people deserve an employer who cares. That’s why one of our values is ‘Treat people how we like to be treated’. We are committed to providing opportunities for our people to get on and turn their jobs into careers, and across all of our markets we offer a wide range of competitive benefits.
Our shareholders As the owners of the business, it’s crucial that our shareholders value Tesco highly. Shareholders want a good return on their investment and that’s what we will continue to deliver for them. … We offer sustainable, profitable growth from a combination of a strong core UK business and exposure to rapidly growing emerging markets.
高顿网校小编寄语:勤思则得,善问则裕,广泛交流,深入切磋。
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报考指南:2014年ACCA考试备考指南
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报考指南:2014年ACCA考试备考指南
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acca备考 热门问题解答
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建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。
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acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。
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acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。
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ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。
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