更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

2015年ACCA考试《P3商务分析》辅导资料<1>

来源：高顿网校 2015-04-13

　　小编导读：亲爱的考生们，在学习P3时是不是感觉课本好厚、内容超多，好多重点记不住呢？其实，P3主要是MODEL+model在情景中的应用，所以你看书的时候不用太细，复习的似乎自己根据书前面的那个rational model为线索，整理出所有的model，理解这些model就可以了。下面是P3的相关的辅导资料，一起来看看呗！

　　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.

　　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

　　高顿网校温馨提醒

　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

ACCA网络课程	课程专业名称	讲师	试听
85%的人正在学习该课程	ACCA 全维度网课体验课程实景课堂与独立录制覆盖所有知识点，根据学习计划推进学习进度	高顿名师
70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

2015年6月ACCA考试常见问题解析

2015年6月ACCA备考辅导专题　　2014年ACCA考试真题和答案汇总

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 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。