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ACCA讲义：ACCA F3讲义包含哪些知识点？

来源：高顿网校 2021-05-24

ACCA考试的难度想必考生们都有所了解了，ACCA讲义是根据知识点的汇总编写的，目的在于帮助考生更容易通过ACCA考试。下面就来看一下ACCA F3讲义吧！

　　Internal/External analysis.

　　A core area of the syllabus and could be based around a number of key models all of which may beused to analyse the current position of the organisation. This could be the main part of your section A.

　　The value chain and BCG matrix are included so make sure you are able to work with these models.

　　Ensure that you can undertake analysis of a business' current position and performance using ratios asthis is increasingly an element of P3.

　　Generation and *uation of strategic options.

　　Leading on from an initial analysis of a business you may be asked to offer advice on the best optionsin light of the current position or having been informed of an issue an organisation is facing.

　　Project management.

　　Most business decisions result in projects being initiated. This is an important area of P3 and althoughwe have seen this before there are a number of ways this area could be examined.

　　Business processes and Change management.

　　Although seen in previous sittings this could be part of a requirement. This could incorporate changesto both upstream and downstream supply chains.

　　Marketing.

　　Techniques and customer relationship could feature in section B. Competitive * throughlifecycle modelling could be an underpinning issue in either section A or B.

　　Stakeholders.

　　Identification of stakeholders has been examined previously although you may still see this as a partrequirement.

　　1. Levels of Strategic Planning

　　Planning can take place at different levels in an organisation.

　　Three levels of strategy are typically distinguished: corporate, business and functional.

　　2. Corporate Level (Strategic Level)

　　The corporate-level strategy is concerned with the overall purpose and scope of an organisation and how value will be added to the different parts (business units) of the organisation.

　　Planning at this level looks into the formulation, *uation and selection of strategies for the purpose of preparing a long-term plan of action to attain objectives.

　　Key questions to consider at this level of planning include:

　　What business is the firm in

　　What business should the firm be in

　　How integrated should these businesses be Example: For News Corporation, the global media conglomerate, diversifying from print journalism into television and social networking are corporate-level strategies.

　　3. Business Level (Tactical Level)

　　The second level is described in terms of business-level strategy, which is about how to compete successfully in particular markets or how to provide best value services in the public services.

　　Planning at this level is about the utilisation of resources to achieve specific objectives in the most effective and efficient way.

　　Planning at this level often relates to a strategic business unit (SBU).

　　Key questions to consider at this level of planning include:

　　Which products should be developed

　　What approach to gain competitive advantage Which markets to enter Example: News Corporation contains stand-alone segments of the company which clearly fit with corporate-level strategy. For instance, the Fox Movie Channel and the National Geographic Channel are part of Cable Network Programming, and the Wall Street Journal and HarperCollins are part of Publishing.

　　4. Functional Level (Operational Level)

　　The third level of strategy is at the operating end of an organisation.

　　Operational strategies are concerned with how the component parts of an organisation deliver effectively the corporate- and business level strategies in terms of resources, processes and people.

　　Planning at this level is concerned with short-term utilization and employment of resources, both human and non-human.

　　Key questions to consider at this level of planning include:

　　How do the different functions of the business support corporate strategiesHow do the different functions of the business support business unit strategiesExample: MySpace engineers had to keep developing enough processing capacity to cope with the strategy of rapid growth. Operational decisions are closely linked to business-level strategy.

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