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2015年ACCA考试《P3商务分析》知识辅导1

来源：高顿网校 2015-07-29

　　高顿网校小编为各位ACCA学员整理了科目重点知识点辅导，希望大家查漏补缺，对考试有所帮助。
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

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