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2014年ACCA考试（p3商务分析）考前总结2

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。

　　INTEL (A MANUFACTURER OF COMPUTER CHIPS):

　　Our mission

　　This decade we will create and extend computing technology to connect and enrich the lives of every person on earth.

　　Our values Customer orientation Results orientation Great place to work Quality Discipline Risk taking.

　　ACCA

　　ACCA's mission is to:

　　· provide opportunity and access to people of ability around the world and support our members throughout their careers in accounting, business and finance

　　· achieve and promote the highest professional, ethical and governance standards

　　· advance the public interest

　　· be a global leader in the profession.

　　ACCA's core values are:

　　· Opportunity: we provide opportunity, free from artificial barriers, to people around the world – whether students, members or employees and we support them in their careers.

　　· Diversity: we respect and value difference, embracing diversity in our people and in our output.

　　· Innovation: we create new and unexpected possibilities, providing innovative solutions for the future.

　　· Accountability: we accept individual and corporate responsibility for our actions, working together to deliver a quality service and to promote the best interests of our stakeholders.

　　· Integrity: we act ethically and work in the public interest, treating people fairly and honestly; we encourage the same from others.

　　WHY COMMUNICATION OF MISSION AND CORE VALUES TO STAKEHOLDERS IS IMPORTANT

　　· Investors need to know how the organisation intends to make profits or fulfil some other ambition.

　　· Directors and other employees need to know the organisation’s purpose, and how it intends to add value and to compete.

　　· Customers may wish to know what the organisation promises.

　　· All stakeholders should want to know how the organisation intends to conduct its operations; the principles that guide its actions; its moral and ethical ‘compass’.

　　For example, it is clear from Tesco’s mission statement that it places the highest emphasis on its long-term relationship with customers. This should guide management and staff as they make day-to-day strategic, tactical and operational decisions. To a large extent the other three parts of their vision statement flow from the first: customers, their families and friends will be part of the community, so it is important to deal fairly with that; staff are the company’s interface with its customers; if customers are well looked after and are loyal, good financial results should follow.

　　If Tesco had not placed such emphasis on its customer relationships it is likely that the goods it stocks, sales promotions, customer facilities, prices and quality would all subtly change. Tesco is saying to all that it lives or dies by the strength of its customer relations.

　　Of course, a strong and focussed mission does not guarantee success and in January 2012 Tesco suffered a 16% fall in share price after it announced its results. In response to this, the chief executive said that the company needed to reconnect with its customers and that Tesco needed to sharpen up its act in the quality and availability of its goods and the service it offered customers. The company planned to invest cash to put more people into the right stores, in the right areas, and to train them to be even better so they can look after the product and customers.

　　Intel places its sphere of business in the technology sector and has an international outlook. Nothing surprising there, but interesting detail is added in its core values. Perhaps the juxtaposition of discipline’ and ‘risk’ is most noteworthy. Stakeholders are made aware that a high tech company will only survive by taking risks (not all research and development will pay off), but this must be counter-balanced by a disciplined approach to market research, forecasting, expenditure and deadlines.

　　ACCA states very plainly that at its heart is the provision of opportunities to all nationalities and a diverse population. This will influence management, employees, students and members. Without the strong international reference, presumably ACCA would be much more likely to concentrate on a narrow, local market. Additionally, there is great emphasis on ethics and accountability.

　　Communicating objectives to stakeholders is likely to require different messages to each stakeholder group (for example, customers do not need to know about detailed cost objectives given to employees). However, mission and core values are long-term public commitments and promises, and it is vital that they are consistent otherwise they are quickly undermined. There is no point preaching to customers that the company aims to have a low carbon footprint while at the same time telling employees not to bother with recycling. Inconsistencies and half-heartedness will quickly be exposed and are likely to cause the organisation reputational damage – at the very least.

　　高顿网校小编寄语：勤思则得，善问则裕，广泛交流，深入切磋。

　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒

　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
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