ACCA考试P3知识点:Strategy

来源: 高顿网校 2015-09-30
  今天高顿网校小编给大家整理了ACCA考试P3商业分析的知识点之Strategy!
  1. Do nothing
  2. Withdrawal
  3. Market penetration
  4. Product development
  5. Market development
  6. Diversification
  Do nothing This involves following the current strategy while events around change and can often prove to be a successful short-term strategy. Basically, if an organisation is exposed to some form of competitive threat, its short-term objective is to not react and, hence, get involved in what could be an expensive decision.
  Sell out/withdraw from the market This may be followed so as to maximise the return on a business that may be at the top of its cycle and, hence, will be in line with the goal of maximisation of cash flows. Withdrawal from a business sector may be chosen to give the business more focus – for example, Richard Branson’s decision to sell his original business Virgin Records to concentrate on the airlines business.
  Market penetration This involves increasing the market share in the current market with the current product. Market share can be enhanced by such techniques as improved quality, productivity or increased marketing activity.
  Product development This involves introducing a new product into the current market. The product change is often the result of changes and modifications to an existing successful product – for example, Mars ice cream. This is an alternative to the present product and builds on present knowledge and skills.
  Market development In this case the organisation keeps its tried and tested products but aims to apply them to different market segments. This strategy maintains the security of the present product while enabling extra revenue to be generated from new segments – for example, McDonald’s and its geographic market development.
  Diversification This is the most risky of the product market strategies as it involves the introduction of a totally new product in a new market. Diversification can either be related or unrelated.
  Related diversification This involves development of the product and market but still remaining within the broad confines of the industry. There are three main types.
  1. Backward. A development into the business that inputs into the present business – for example, move up the supply chain into raw material inputs.
  2. Forward. A development into activities concerned with a company’s outputs also called downstream integration – for example, move down the supply chain into distribution activities.
  3. Horizontal. Movement into activities that are competitive with existing activities – for example, to benefit access to market or technology.
  Unrelated diversification This involves movement into industries that bear little relationship to the present one and is often the result of a profit motive.
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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。

acca一共几门几年考完?

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的含金量如何?

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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