芜湖考生不得不知,Five Forces Model复习分享

来源: 高顿网校 2015-03-02
  漫漫考试路,各位考生,您准备好了吗?如何快乐高效的学习?高顿网校为广大学员提供2015年ACCA考试网络课程,请各位考生紧跟网校名师的步伐尽快进入备考复习,让高顿与您共同努力,2015年考试顺利通过!祝您梦想成真!免费听课》
  1 Threats from New Entrants
  There are three threats posed by potential new entrants to an industry:
  They bring with them new capacity which may directly affect the pricing structures of the industry.
  They threaten market share in a very direct way, because they enter the industry determined to achieve “critical mass” as quickly as possible. This will allow them to exploit any scale economies.
  The firms within the industry will face increased costs, as they collectively erect and maintain barriers to entry in order to deter new entrants.
  A barrier to entry is any mechanism that deters entrants.
  2 Threats from Substitutes
  A substitute creates a threat to market volume for a product or service when customers might switch to the substitute.
  Defences against substitutes are:
  To produce and control them;
  To buy them;
  To differentiate the product to such an extent that customers perceive that there is “no substitute”。
  3 Bargaining Power of Buyers
  Porter suggests that buyers are most powerful when:
  They are relatively large in comparison to the seller;
  The goods or services sold represent a significant part of a buyer's product cost;
  Goods/services are undifferentiated/standard, so alternative suppliers are on hand;
  There are few switching costs to prevent them from buying elsewhere;
  They threaten backward integration;
  They are not quality-sensitive; and
  They have full information about the seller's cost structure and margins.
  4 Bargaining Power of Suppliers
  Suppliers are powerful when:
  There are relatively few suppliers of the product or service;
  Few or no substitutes exist;
  They perceive the customer to be small or unimportant;
  Their product is an important component of the customer's product or service;
  They provide a differentiated or unique product; and
  They threaten forward integration.
  5 Rivalry
  Porter suggests that rivalry is more powerful where:
  Firms are equally balanced;
  Industry growth is slow;
  Storage costs are high;
  There is little product differentiation and therefore little brand loyalty;
  Large capacity increments exist due to high stepped fixed costs or large batch sizes;
  High strategic stakes (such as investment in factory or retail premises) exist; and
  There are high exit barriers (e.g. redundancy costs)。
  小编寄语:只要功夫深,铁杵磨成针。考试也是这样,只要够努力,功到自然成。
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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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