ACCA考试 P3 Business Analysis 案例分析的模型总结

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2014年ACCA考试(p3商务分析)考前总结1

2014年ACCA考试（p3商务分析）考前总结1本文由高顿ACCA整理发布，转载请注明出处COMMUNICATING CORE VALUES AND MISSIONThis 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 decisionsLearning 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.TERMINOLOGYAn organisation’s mission is its basic purpose: What is it for? Why does it e xist? 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 stateme nt 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.更多ACCA资讯请关注高顿ACCA官网：。

ACCA P3知识点：PESTEL分析模型

ACCA P3知识点：PESTEL分析模型在ACCA P3考试中分析企业外部环境时，常用PESTEL模型，PESTEL分析模型又称大环境分析，是分析宏观环境的有效工具，不仅能够分析外部环境，而且能够识别一切对组织有冲击作用的力量。

它是分析组织外部影响因素的方法，其每一个字母代表一个因素，可以分为6大因素：政治因素(Political)、经济因素(Economic)、社会因素(Social)、技术要素（Technological）、环境因素(Environmental)和法律因素(Legal)。

The PESTEL framework (sometimes also called "SLEPT" framework) analyses external forces under the headings:·Political;·Economic;·Socio-Cultural;·Technological;·Environmental; and·Legal.（1）政治因素(Political)：是指对组织经营活动具有实际与潜在影响的政治力量和有关的政策、法律及法规等因素。

（2）经济因素(Economic)：是指组织外部的经济结构、产业布局、资源状况、经济发展水平以及未来的经济走势等。

（3）社会因素(Social)：是指组织所在社会中成员的历史发展、文化传统、价值观念、教育水平以及风俗习惯等因素。

（4）技术因素(Technological)：技术要素不仅仅包括那些引起革命性变化的发明，还包括与企业生产有关的新技术、新工艺、新材料的出现和发展趋势以及应用前景。

（5）环境因素(Environmental)：一个组织的活动、产品或服务中能与环境发生相互作用的要素。

（6）法律因素(Legal)：组织外部的法律、法规、司法状况和公民法律意识所组成的综合系统。

ACCA P3考试经验分享：了解这些acca考试经验助你备战6月考季

中公财经培训网：/ ACCA考试经验非常重要，了解这些考试经验对于小伙伴们的考试非常重要。

对于已经考过P1的学员们，今年六月是考P3的最后一次机会。

如果把握不在，你们就要迎接全新的科目-SBL，而之前P1的成绩也作废。

想想就让人心痛!为了帮助大家把握住最后一次机会，中公财经网小编(zgacca)总结整理了ACCA P3考试经验，分享给大家!ACCA P3考试经验:正确理解分析模型P3是很多中国考生比较害怕的一科，靠死记硬背或是刷题是不能理解掌握这些模型的。

建议大家可以听听我的的直播课程，听听专业老师通过案例和真题对模型的分析，逐渐培养自己的逻辑分析能力。

其实P3并没有唯一或标准答案，只要考生能正确理解模型并做出合理分析，分值自然不会低。

ACCA P3考试经验:多做练习练习的目的是为了掌握重点模型，熟悉答题技巧。

刚开始练习，中公财经网小编建议大家多思考答题角度，完善的写出自己的想法，不要追求做题速度。

练习的同时，要规范答题格式，养成好的答题习惯。

ACCA P3考试经验:注意答案中的给分点不要去背练习题的答案，要看答案进行分析和推理。

我们需要通过观察给分点来了解答题思路，明白怎么写答案能写到得分点上，什么样的答案能得高分。

记住，P3不是靠背，而是靠想!ACCA P3考试经验:考前整理模型在考试中，如果题目没有明确要求用哪个模型作答，我们就可以按照自己的思路来回答。

但是各位考生切记:不要对模型生搬硬套，要先引用再分析。

P3要求考生有应用能力，而不只是理论本身。

P3不需要怎么背，重要的是理解掌握模型，多看讲义，强化理解。

中公财经网小编祝大家最后一次P3考试旗开得胜!返回，查看更多。

2015年ACCA P3商务分析考点总结(5)

2015年ACCA P3商务分析考点总结（5）PROJECT MANAGEMENTRelevant to Paper P3When I was a student, I saw an advert in my college magazine looking for people to go on a road trip. Eight of us would buy an old minibus, drive it across the continent, and sell it at the end for about the same price we paid for it. The idea was immediately attractive –companionship, new people, new places, new experiences, low cost –and we soon embarked on our adventure.It was a disaster. What went wrong?:· We were interested in different things, some of us preferring magnificent scenery, others preferring cities.· We had different personalities. For example, some were punctual, others laid-back. Some were free-spending, some were careful with money. Some liked rock music, others folk music.· There were constant arguments and discussions about where to go, what routes to take, how long to spend in different places. The discussions went on and on because no-one felt able to take the lead.· Cost s spiralled because the van broke down a few times. It sold for much less than we had hoped.· We eventually discovered that the self-appointed map reader had no sense of direction.· Delays meant that we couldn’t get to where most of us thought we were going.· Delays meant that I missed my flight home, and I certainly did not come back refreshed and enlightened.This trip had many of the typical features of a project, and highlights many of the risks. In general, a project – such as implementing a new IT system – has the following characteristics:· It is different to one’s normal activities.· It has a start, an end, and a duration.· Often there is initial enthusiasm about being included in the project team; that is going to solve an important problem and herald in the splendid new IT system.· Often unique tasks and problems are addressed. New IT system implementation is likely to be rare.· Team members are drawn from many different backgrounds, each with their own priorities, outlooks, skills and terminologies. The accounts department wants certain reports, the sales department wants others, and IT wants high specification equipment.· The team members might never have worked together before.· Often, no benef it is obtained until the project is completed. Abandonment part way through will have incurred costs without yielding benefits.These characteristics should scream ‘danger’, and many projects are much less successful than hoped, just as our holiday was. If you are aware that danger accompanies an undertaking, then it makes sense to understand the nature of the undertaking and how the danger can be managed.PROJECTS AND STRATEGYThe rational strategic planning model (Figure 1) is usually presented as three stages: analysis, strategic choice, and implementation. Often these are set out as a linear sequence, but it is preferable to arrange them in a triangle to acknowledge that the three stages inform one another. For example, when the organisation starts implementation, it will undoubtedly discover information which may make it reconsider its analysis and choice.FIGURE 1: RATIONAL STRATEGIC PLANNING MODELWhether shown linearly, or as in Figure 1, strategic analysis and choice should be relatively quick. Planning, of itself, neither makes money nor improves performance. Some people think that deciding on a plan is the same as realising the plan, but it is only when the right plansare successfully implemented that gains and improvements are made –and implementation is where the really hard work lies, with effort needed, possibly for years, long after the plan was agreed.A strategic plan (typically long term and corporate-wide) can never be implemented as a single, monolithic task. A strategy of expanding abroad, for example, would consist of a series of smaller tasks such as finding premises, recruiting, training, equipping the factory, marketing, and establishing a distribution network. Each of these smaller tasks can be regarded as a project, with a start, end, objectives, deadline, budget, and required deliverables. Realising a strategic plan therefore depends on carrying out a complex jigsaw of projects, and if one piece goes missing the whole strategic plan will be in jeopardy. Therefore, successful project management is at the heart of successful strategic planning.THE PROJECT LIFECYCLEThere are a number of different versions of the project lifecycle, perhaps using slightly different terminology and dividing up each stage differently. Sometimes the differences are there just to differentiate a commercial product such as project management software. Despite differences in detail, all project lifecycles can be depicted as inFigure 2.FIGURE 2: STAGES OF THE PROJECT LIFECYCLEAll projects will start from an initial idea, perhaps embedded in the strategic plan. A project will then progress to the initiation stage when a project manager will beappointed. The project manager will choose a project team and they will carry out a feasibility study. The feasibility study is necessary to establish the following:· Commercial feasibility –will the likely benefits exceed the cost?· Technical feasibility –do we think this project has a good chance of working?· O perational feasibility –will it help the organisation reach its objectives?· Social feasibility – will our employees, customers and other stakeholders tolerate it?A feasibility report should be produced and this will have to be studied by senior managers, because if the project goes ahead substantial expenditure might be required.Note that the feasibility report does not merely have to present management with simple ‘yes’ or ‘no’ options, but can set out a range of options, each with particular benefits, costs and time frames. Where there is some doubt as to the potential benefits that will arise from the project, it is particularly valuable to offer a range of choices which allow the organisation to first try out a modest project and later allow the project to be extended. This approach is a useful way to reduce risk. If you are not sure about something, start in a small way and extend later if worthwhile.。

ACCAP3学习总结_学习总结_

ACCAP3学习总结范文一在网校ACCA学习期间，给我印象最深的是Emma老师那标准的英式口语，Apple Liu老师对于考官文章的独到见解，还有Ellen Luo 老师利用各种案例对每一个知识点的详细解读。

历经了2年的学习时间，我从F1考到了P3，在这期间有过迷茫，有过怀疑，但庆幸的是，我坚持了下来。

在决定考ACCA之前，我整体计划了自己几年内的考试进度。

目标定在“两年半”考完所有14门!在此我跟大家分享自己对于P3(商业分析)考试的学习心得：1、浏览教材。

注意P阶段的教材都无需细细研读，因为我们不是要去研究这些理论，而是要学会如何运用这些理论见解到实际案例当中。

教材作为一个基础学习只是得工具，有对各项理论的讲解，是我们需要知晓的。

教材中的知识点很多很分散，很容易混淆，不容易记住。

例如教材上strategic planning和strategic marketing两部分涉及内容太多。

只需看一遍教材，把知识点进行整理和规整。

然后把更多的精力花在做习题上，通过习题来复习概念。

2、历年试题。

历年试题是用于熟悉题型和运用知识的。

P3考试出题非常灵活，很多是对概念的灵活应用。

刚开始看题会感觉非常晦涩，甚至连答案都看不懂，因为它不像其他课程有具体的答案，只是给了一个思考的过程，一个判断该用什么理论、模型来解题的过程，用于引导我们的思维。

所以所有的试题都需要反复研读，要学会发散性思维。

3、仔细研读考官文章。

有许多考生遗忘了考官文章的重要性，只是一味地利用教材和历年试题进行学习。

但要注意到了P阶段，教材只能作为一个基础的学习知识的工具，用于理解相关理论的重要来源。

历年试题只是用于熟悉题型。

考官文章详细解读了各种理论框架的适用环境和优劣势，并且详细解读了如何利用现有的知识和经验去解读不同的案例。

里面有很多发散性的问题提问和解答，可以用于扩充知识。

并且多看考官文章可以培养人的发散性思维，从而满足考试的需求。

4、15 mins Reading time 的利用。

2015年ACCA P3商务分析考点总结(2)

2015年ACCA P3商务分析考点总结（2）BENCHMARKINGBenchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the operating period, and comparators during and after the periodBenchmarking can be defined as: 'The establishment, by the collection of data, of comparators that allow relative levels of performance to be identified.’Benchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the operating period, and comparators during and after the period. The phrase ‘by the collection of data’ is crucial: anyone can establish objectives without the collection of data, but these will be of little use because they are likely to be arbitrary and without any validity. Benchmark data validates objectives.The sources of data that can be used include internal data (for example, comparing the results of different branches), data about other companies (for example, those in the same industry) and government data (for example, data about employee sick days). We will examine the sources of data in more detail later.BENCHMARKING AND THE STRATEGIC PLANNING PROCESSBenchmarking can be used in all three steps of the classical, rational model of strategic planning:Assess the strategic position (internal and externalfactors)Frequently, strategic planning starts by defining the mission or mission statement. For example, BMW states that its mission is: ‘The BMW Group is the world’s leading pro vider of premium products and premium services for individual mobility.’So, without comparison through benchmarking, how does BMW know that it is delivering premium products and services?Assessment of an organisation’s current strategic position can be summarised in a SWOT analysis. However, the use of comparators is inherentin a SWOT analysis: if you can say that something is a ‘weakness’ or a ‘strength’ you must be carrying out some sort of comparison when making that value judgement. Similarly with opportunities and threats. A factor is a threat to us only because it is better or stronger than we are in that area – whether it is an organisation that is better financed, or one that produces products more cheaply, or a technological development that promises a better product in terms of cost-benefit, or an organisation that has a stronger brand name.Note that a benchmarking exercise can also highlight where a competitor’s performance is weaker and so point out the areas where that competitor is vulnerable and might be fruitfully attacked. For example, if it is found that the quality and reliability of a competitor’s products are inferior to one’s own products, then an advertising campaign emphasising quality of our products could be effective.In all cases, the SWOT analysis should be based as far as possible on facts; data that has been collected and transformed into benchmark standards.Consider strategies and make choices Chosen strategies are those that should lead to competitive advantage.According to Michael Porter, competitive advantage can be obtained through either cost leadership or differentiation (each with or without focus). If cost leadership is to be attained, then an organisation must know what costs it needs to beat. What are competitors’ costs? What are the benchmarks for cost leadership? If the organisation has little hope of equalling or bettering those costs, then cost leadership is not a sensible strategy to attempt.Similarly with differentiation. This strategy is always more complex than cost leadership, where the main criterion is simply to lower unit costs while maintaining average quality. Differentiation, however, can be attained in a multitude of ways: quality, brand, style, innovation. Whatever the secret of differentiation is, it must be something that beats the competition – better quality, stronger brand attributes, better style or more radical innovation. Once again, measuring how competitors perform in these metrics is essential.Strategic implementation (strategy into action) Setting objectives is a major tool for implementing a strategy. Strategic plans are often communicated by issuing budgets to divisions, departments and individualsand, of course, budgets consist of objectives or targets. However, budgets have to be both challenging (to stay competitive and generate motivation) and attainable (to be taken seriously). Once again, an assessment of potential attainability should be based on the results that other organisations achieve, and so budget targets need to be benchmarked against these.Therefore, benchmarking can be used to:· push people in the directions where improvement is required· provide measures as to whether that required performance has been attained or to indicate what improvement is still needed.TYPES OF BENCHMARKThere are a number of different ways in which benchmarks can be established. A common categorisation of the approaches is as follows:Internal benchmarking. This does not mean simply inventing an objective internally out of thin air because benchmarking implies comparison. Internal benchmarks are likely to be set by looking at historical performance or performances achieved by different branches or divisions. If last period’s actual result s showed that it took 12 minutes to produce each unit, then it might be valid to set a benchmark of 11.5 minutes for the next period. Similarly, if the best branch achieved a net profit percentage of 15%, then that might be a valid target to set all branches.The potential danger with these approaches is that they are both inward-looking. Therefore:· No attention has been paid to what other organisations, such as competitors, are achieving. Note that Porter talks of the need to achieve competitive advantage. It’s all very well saying that our best branch achieves 15% net profit, but what if competitors routinely achieve 18%? Similarly, last year’s production time of 12 minutes might be way in excess of more efficient producers.· Additionally, t he opportunities for learning are small. If an organisation does not realise that competitors are better, not only is that dangerous in itself, but the organisation will never be inspired to try to find out how competitors do better.However, internal benchmarking can have advantages, such as:· access to the required data should be quick, easy and cheap· it might be the only method if there are no external suitable companies for comparison· it might be the only approach possible where other companies’ data is confidential and difficult to obtain.Industry benchmarking. In this approach, benchmarks are set by looking at what other organisations in the same industry achieve. Industry benchmarking can be divided into:· non-competitor benchmarking· competitor benchmarking.Examples of non-competitor benchmarking can be seen in comparing treatment results for hospitals in different towns, the efficiency of rubbish collection by different local authorities and the exam success of children in different schools. Because the different organisations are not in competition, the exchange of data should be relatively open, though an organisation that thinks it is performing poorly might be reluctant to release its data. Therefore, governments often insist that state enterprises, such as schools or hospitals, publish statistics as it is recognised that this is important information for managers, staff, users of the facilities and government. The hope is that by publishing the data, poorer performers will be motivated to improve their game and to learn from good performers.Examples of competitor benchmarking can be seen in aircraft turnaround times (how long the aircraft is on the ground between flights) and the load factor (what percentage of seats are occupied) for different airlines. Both of these are relatively easy to measure because they are very visible and you can be sure that airlines keep a close watch on their competitors’ statistics. However, you will appreciate that many of the most interesting pieces of data about a competitor will not be easily accessible and that competitors will often try to keep this information confidential to try to maintain their own competitive advantage. Manufacturing companies sometimes use reverse engineering to attempt to calculate competitors’ costs. It is common, forexample, for car companies to buy a competitor’s new model and to dismantle it carefully as the basis for estimating production costs and time.Although industry benchmarking might seem to be almost foolproof, there is a danger that benchmarks are inappropriate because comparisons are made with the wrong organisation or because no allowance has been made for important differences. Therefore, when comparing the performance of children in schools, it would probably be valid to make allowance for schools in different parts of town. A school in a relatively rich area where many parents are well-educated and supportive of their children might be expected to outperform a school in a poorer area. In addition, an organisation might not be perceived as a competitor (and therefore not used for benchmarking) when in fact it is in competition. For example, there is no point in being a really efficient producer of inexpensive stand-alone digital cameras when that market is being supplanted by the increasing quality of cameras in mobile phones. Similarly, the exercise would be of limited use in comparing the costs of customer interactions in a traditional bank with those of a purely online bank.Sometimes, organisations in a particular sector set up collaborative benchmarking. Data can be shared either openly (where there is no competition) or anonymously (where there is competition) so that the whole industry can make use of the data to improve. Thus, in the UK each year the Department for Business, Innovation and Skills (a government department) publishes key performance indicator data (around 700 datasets) for the construction industry. Each company will be able to recognise its own data and therefore judge how it is performing relatively.Best-in-class benchmarking. In this approach, rather than comparing entire organisations, the individual activities of an organisation are compared to those activities in other organisations where the activities are carried out really well. So, it would be valid for a telephone-based bank to compare its call answering times to those in an organisation in a different sector that had a very good reputation in dealing promptly with phone calls. From a pricing perspective, a hotel business might learn a lot from studying how airlines change their fares in response to demand. Both hotel room vacancies and unoccupied aircraft seats are perishable commodities and maximising profits in both industries depends on enticing in the last guest or traveller at the maximum marginal revenue.One of the most famous examples of best-in-class benchmarking is that of airlines improving their turnaround times by benchmarking themselves against Formula One racing car pit-stop operations. In both cases, there will be both routine operations to be carried out efficiently and occasional emergency or unexpected repairs and replacements of components. Well-trained teams, spares inventories, technician availability will be essential to the success of both operations.The great strength of best-in-class benchmarking is the high degree of learning that is encouraged. The observation of very successful processes and activities, wherever found, will often generate radical inno vation and improvement in an organisation’s competitive strength. Furthermore, very good performance in one aspect of a certain industry, perhaps a very slick website in a travel site, is likely to raise customers’expectations in many different industries, so that slick websites are expected everywhere.。

ACCA P3知识要点汇总(下)

20.Business process change●Business processesThe value chain analyses the organisation as a collection of activities, but these activities are also joined together in processes. “A process is a bounded set of activities that are undertaken, in response to some event, in order to generate an output” (Harmon) 价值链分析了公司是由一系列活动构成的，而这些活动也充斥在各个流程中。

Harmon定义：流程是一组能够为客户创造有价值的结果的相互关联的活动。

Organisations may seek to improve their processes in order to:提高流程是为了实现：✓reduce costs, particularly during an economic downturn降低成本，尤其经济衰退时✓provide a scaleable platform for expanding production, or entering new markets建立可拓展的平台，拓展生产或进入一个新市场✓offer better products or services in order to be more competitive提供更好的产品或服务，提高竞争力✓exploit opportunities offered by technology (e.g. cheaper communication)通过新技术开拓机遇✓execute a new strategic direction 实行新战略●Process – strategy matrixHarmon’s process‐strategy matrix uses two criteria to categorise processes, and the best approach to improving them:哈默的过程战略矩阵使用了2个要素来分类流程Complexity – simple processes are fairly straightforward, with clearly defined rules to follow and little change over time. Complex processes require high levels of judgement and may changefrequently.复杂性：单一的过程相对简单明了，长期来看变化也少；复杂的过程需要很高的自主判断，而且会频繁变化。

ACCA_P3_关键模型汇总

ACCA P3 关键模型汇总汇编：詹也浙江财经大学2014年快速浏览法Part A（战略位势）1.1The strategy lenses（战略维度）2.Strategy as design.The design lens views strategy as the deliberate positioning of an organisation as the result of some ‘rational, analytical, structured and directive process’. It is the responsibility of top management to plan the destiny of the organisation. Lower levels of management carry out the operational actions required by the strategy.The design lens is associated with objective setting and a plan for moving the organisation towards these objectives.1Strategy as experience.The experience lens views strategy development as the combination of individual and collective experience together with the taken-for-granted assumptions of cultural influences. Strategy as experience seems innately conservative. It could work well when a small incremental change is required within a stable environment. However, this view may become a major barrier to developing innovative strategies as experience may become rigid.2Strategy as ideas.It has a central role for innovation and new ideas. It sees strategy as emergingfrom the variety and diversity in an organisation. It is as likely to come from the bottom of the organisation as from the top. Consequently, the organization should foster conditions that allow ideas to emerge and to be considered for inclusion ina ‘mainstream strategy’.1.2PESTEL应用范围：当题目要求做“environmental analysis”、“analysis of the macro-environmental”或“analysis of the position of company，都可以用这个模型。

ACCA P3 知识点总结

environmental and legal. It describes a framework of macro-environmental factors used in the environmental scanning component of strategic management.Political factors are basically how the government intervenes in the economy. Specifically, political factors has areas including tax policy, labourlaw, environmental law, trade restrictions, tariffs, and politicalstability.Economic factors include economic growth, interest rates, exchange rates, the inflation rate. These factors greatly affect how businesses operate and make decisions. (Interest rates impacts company's cost of capital, business growth and expands. Exchange rate impacts the cost, supply and price of imported goods.) Social factors include the cultural aspects and health consciousness, population growth rate, age distribution, career attitudes and emphasis on safety. Technological factors include technological aspectslike R&D activity, automation, technology incentives and the rateof technological change. These can determine barriers to entry, minimum efficient production level and influence the outsourcing decisions. Technological shifts would affect costs, quality, and lead to innovation.Legal factors include discrimination law, consumer law, antitrustlaw, employment law, and health and safety law. These factors can affect how a company operates, its costs, and the demand for its products.Environmental factors include ecological and environmental aspects such as weather, climate, and climate change, which may especially affect industries such as tourism, farming, and insurance.Porter's five forces analysis is a framework for analyzing the level of competitionwithin an industry and business strategy development.Threat of new entrants:The existence of barriers to entry (patents, rights, etc.). Government disadvantages independent of of of product costs or sunk to loyalty to established profitability (the more profitable the industry the more attractive it will be to new competitors).Network effect.Threat of substitutes:Buyer propensity to price performance of switching level of product of substitute products available in the of of close substitute. Bargaining power of customers:Buyer concentration to firm concentration of dependency upon existing channels of leverage, particularly in industries with high fixed switching costs relative to firm switching information down of existing substitute price advantage (uniqueness) of industry (customer value) total amount of trading.Bargaining power of suppliers:Supplier switching costs relative to firm switching of differentiation of of inputs on cost and of substitute of distribution concentration to firm concentration solidarity . labor unions).Supplier competition: the ability to forward vertically integrate and cut out the buyer. Industry rivalry:Sustainable competitive advantage through between online and offline of advertising competitive concentration of transparency.The National Diamond is a tool for analyzing the organization’s task environment. The National Diamond highlights that strategic choices should not only be a function of industry structure and a firm’s resources. And this model states fou r principal determinants of national competitive advantage: a. Factor conditions b. Firm strategy structure and rivalry c. Demand conditions d. Related and supporting industriesa. Factor conditionsHuman Resources(skill,price)/ physical resources(land,climate,location relative)/knowledge (科技, educational institution)/capital(investment)/infrastructure(transport, communication, housing)b. Firm strategy structure and rivalryNational performance in particular sectors is inevitably related to the strategies and the structure of the firms in that sector. Competition plays a big role in driving innovation and the subsequent upgradation of competitive advantage. Since domestic competition is more direct and impacts earlier than steps taken by foreign competitors, the stimulus provided by them is higher in terms of innovation and efficiency.c. Demand conditionsDemand conditions in the domestic market provide the primary driver of growth, innovation and quality improvement.d. Related and supporting industriesFor many firms, the presence of related and supporting industries is of critical importance to the growth of that particular industry. A critical concept here is that national competitive strengths tend to be associated with "clusters" of industries.Besides above four factors, chance and government always are the essential elements impacting on four principal determinants of national competitive advantage. OpportunitiesOpportunities always are hard to come by and uncontrollable, hence once facing a chance, we will firmly grasp. Under this new era, polity, economy and various factors bring a great deal of opportunities, and the more fierce competition also bring more chances.Government"acting as a catalyst and challenger; it is to encourage - or even push - companies to raise their aspirations and move to higher levels of competitive performance …" . They must encourage companies to raise their performance, stimulate early demand for advanced products, focus on specialized factor creation and to stimulate local rivalry by limiting direct cooperation and enforcing anti-trust regulations.The Boston classification classifies business units in terms of their capacity for growth within the market and the market's capacity for growth as a whole. Assessing rate of market growth as high or low depends on the conditions in the market. High market growth rate can indicate good opportunities for profitable operations. Relative market share is assessed as a ratio: it is market share compared with the market share of the largest competitor.Stars require capital expenditure in excess of the cash they generate, in order to maintain their position in their competitive growth market, but promise high returns in the future. Strategy: buildCash cows need very little capital expenditure, since mature markets are likely to be quite stable, and they generate high level of cash income. Cash cows can be used to finance the stars. Strategy: hold or harvest if weak.Question marks must be assessed as to whether they justify considerable capital expenditure in the hope of increasing their market share. Strategy: build or harvestDogs: may be ex-cash cows that have now fallen on hard times. Although they will show only a modest net cash outflow, or even a modest net cash inflow, they are cash traps which tie up funds and provide a poor return on investment. Strategy: divest or holdSWOT analysis(alternatively SWOT matrix) is an acronym for strengths, weaknesses, opportunities, and threats and is a structured planning method that evaluates those four elements of an organization, project or business venture.Strengths: characteristics of the business or project that give it an advantage over others.Weaknesses: characteristics of the business that place the business or project at a disadvantage relative to others.Opportunities: elements in the environment that the business or project could exploit to its advantage.Threats: elements in the environment that could cause trouble for the business or project.Customer relationship management (CRM) is an approach to managing a company's interaction with current and potential customers. It uses data analysis about customers' history with a company and to improve business relationships with customers, specifically focusing on customer retention and ultimately driving sales growth.The CAGE Distance Framework identifies Cultural, Administrative, Geographic andEconomic differences or distances between countries that companies should address when crafting international strategies.。

ACCA P3 知识点总结

PESTEL analysis is based on political, economic, social-cultural, technological environmental and legal. It describes a framework of macro-environmental factors used in the environmental scanning component of strategic management.Political factors are basically how the government intervenes in the economy. Specifically, political factors has areas including tax policy,labour law,environmental law,trade restrictions,tariffs, and political stability.Economic factors include economic growth,interest rates,exchange rates, the inflation rate. These factors greatly affect how businesses operate and make decisions. (Interest rates impacts company's cost of capital, business growth and expands. Exchange rate impacts the cost, supply and price of imported goods.)Social factors include the cultural aspects and health consciousness, population growth rate, age distribution, career attitudes and emphasis on safety.Technological factors include technological aspects like R&D activity,automation, technology incentives and the rate of technological change. These can determine barriers to entry, minimum efficient production level and influence the outsourcing decisions.Technological shifts would affect costs, quality, and lead to innovation.Legal factors include discrimination law,consumer law,antitrust law,employment law,and health and safety law. These factors can affect how a company operates, its costs, and the demand for its products.Environmental factors include ecological and environmental aspects such as weather, climate, and climate change, which may especially affect industries such as tourism, farming, and insurance.Porter's five forces analysis is a framework for analyzing the level of competition within an industry and business strategy development.Threat of new entrants:The existence of barriers to entry (patents, rights, etc.). Government policy.Capitalrequirements.Absolutecost.Cost disadvantages independent of size.Economies of scale.Economies of product differences.Productdifferentiation.Brandequity.Switching costs or sunk costs.Expectedretaliation.Access to distribution.Customer loyalty to established brands.Industry profitability (the more profitable the industry the more attractive it will be to new competitors).Network effect.Threat of substitutes:Buyer propensity to substitute.Relative price performance of substitute.Buyer switching costs.Perceived level of product differentiation.Number of substitute products available in the market.Ease of substitution.Substandardproduct.Qualitydepreciation.Availability of close substitute. Bargaining power of customers:Buyer concentration to firm concentration ratio.Degree of dependency upon existing channels of distribution.Bargaining leverage, particularly in industries with high fixed costs.Buyer switching costs relative to firm switching costs.Buyer information availability.Force down prices.Availability of existing substitute products.Buyer price sensitivity.Differential advantage (uniqueness) of industry products.RFM (customer value) Analysis.The total amount of trading.Bargaining power of suppliers:Supplier switching costs relative to firm switching costs.Degree of differentiation of inputs.Impact of inputs on cost and differentiation.Presence of substituteinputs.Strength of distribution channel.Supplier concentration to firm concentration ratio.Employee solidarity (e.g. labor unions).Supplier competition: the ability to forward vertically integrate and cut out the buyer.Industry rivalry:Sustainable competitive advantage through petition between online and offline companies.Level of advertising expense.Powerful competitive strategy.Firm concentration ratio.Degree of transparency.Porter's DiamondThe National Diamond is a tool for analyzing the organization’s task environment. The National Diamond highlights that strategic choices should not only be a function of industry structure and a firm’s resources. And this model states four principal determinants of national competitive advantage: a. Factor conditionsb. Firm strategy structure and rivalry c. Demand conditionsd. Related and supporting industriesa. Factor conditionsHuman Resources(skill,price)/ physical resources(land,climate,location relative)/knowledge (科技, educational institution)/capital(investment)/infrastructure(transport, communication, housing) b. Firm strategy structure and rivalryNational performance in particular sectors is inevitably related to the strategies and the structure of the firms in that sector. Competition plays a big role in driving innovation and the subsequent upgradation of competitive advantage. Since domestic competition is more direct and impacts earlier than steps taken by foreign competitors, the stimulus provided by them is higher in terms of innovation and efficiency.c. Demand conditionsDemand conditions in the domestic market provide the primary driver of growth, innovation and quality improvement.d. Related and supporting industriesFor many firms, the presence of related and supporting industries is of critical importance to the growth of that particular industry. A critical concept here is that national competitive strengths tend to be associated with "clusters" of industries.Besides above four factors, chance and government always are the essential elements impacting on four principal determinants of national competitive advantage.OpportunitiesOpportunities always are hard to come by and uncontrollable, hence once facing a chance, we will firmly grasp. Under this new era, polity, economy and various factors bring a great deal of opportunities, and the more fierce competition also bring more chances.Government"acting as a catalyst and challenger; it is to encourage - or even push - companies to raise their aspirations and move to higher levels of competitive performance …" . They must encourage companies to raise their performance, stimulate early demand for advanced products, focus onspecialized factor creation and to stimulate local rivalry by limiting direct cooperation and enforcing anti-trust regulations.Boston Consulting Group MatrixThe Boston classification classifies business units in terms of their capacity for growth within the market and the market's capacity for growth as a whole.Assessing rate of market growth as high or low depends on the conditions in the market. High market growth rate can indicate good opportunities for profitable operations.Relative market share is assessed as a ratio: it is market share compared with the market share of the largest competitor.Relative market shareMarket growth Stars Question marksCash cows DogsStars require capital expenditure in excess of the cash they generate, in order to maintain their position in their competitive growth market, but promise high returns in the future. Strategy: buildCash cows need very little capital expenditure, since mature markets are likely to be quite stable, and they generate high level of cash income. Cash cows can be used to finance the stars. Strategy: hold or harvest if weak.Question marks must be assessed as to whether they justify considerable capital expenditure in the hope of increasing their market share. Strategy: build or harvest Dogs: may be ex-cash cows that have now fallen on hard times. Although they will show only a modest net cash outflow, or even a modest net cash inflow, they are cash traps which tie up funds and provide a poor return on investment. Strategy: divest or holdSWOT analysis(alternatively SWOT matrix) is an acronym for strengths, weaknesses, opportunities, and threats and is a structured planning method that evaluates those four elements of an organization, project or business venture.Strengths: characteristics of the business or project that give it an advantage over others. Weaknesses: characteristics of the business that place the business or project at a disadvantage relative to others.Opportunities: elements in the environment that the business or project could exploit to its advantage.Threats: elements in the environment that could cause trouble for the business or project.Customer relationship management (CRM) is an approach to managing a company's interaction with current and potential customers. It uses data analysis about customers' history with a company and to improve business relationships with customers, specifically focusing on customer retention and ultimately driving sales growth.The CAGE Distance Framework identifies Cultural, Administrative, Geographic and Economic differences or distances between countries that companies should address when crafting international strategies.Cultural Distance AdministrativeDistance GeographicDistanceEconomic DistanceCountry Pairs (Bilateral) Different languagesDifferentethnicities; lack ofconnective ethnicor social networksDifferent religionsLack of trustDifferent values,norms, anddispositionsLack of colonial tiesLack of sharedregional tradingblocLack of commoncurrencyPolitical hostilityPhysical distanceLack of land borderDifferences in timezonesDifferences inclimates / diseaseenvironmentsRich/poordifferencesOther differences incost or quality ofnatural resources,financial resources,human resources,infrastructure,information orknowledgeCountries (Unilateral / Multilateral) InsularityTraditionalismNonmarket/closedeconomy (homebias vs. foreignbias)Lack ofmembership ininternationalorganizationsWeak institutions,corruptionLandlockednessLack of internalnavigabilityGeographic sizeGeographicremotenessWeaktransportation orcommunicationlinksEconomic sizeLow per capitaincome。

ACCA考试题型及相关P3考试经验分享

中公财经培训网：/对于很多的小伙伴来说，ACCA考试并不是一个很随意的事情。

想要考试通过就需要花费大量的时间跟精力去准备。

尤其是P3阶段的考试。

下面就让中公财经小编给大家详细介绍一下吧;首先，P3涉及很多模型，要先弄明白不同的模型是用在什么情景下，比如最常用的pastel和swot 分别可以用来回答企业所处国家、行业、企业内外部分析。

这时候就要根据老师的思路去走，他会逐一结合历年经典案例循序渐进地去讲，他有很多实践经验，不空洞，不抽象，而且有实例，学起来很有意思。

随后，弄明白基本的模型后，然后去做历年真题，我是按照真题的时间倒着做回去，一般用心做10来套，剩下比较久远的真题用来练思维，写答题框架。

在老师有真题讲解的环节，我会提前做一下，写个提纲，然后再去听老师讲，这样的话，就可以对比自己的思路和老师思路的差比，然后最重要的是看老师是从哪里去切入答题的!在做真题时，刚开始会没办法下笔，不要害怕，大家都是这样，仔细看题慢慢研读题意，然后试着去写，你会发现和答案差个十万八千里，但是只要你看到模型用对了，那么这道题就算是胜利一半了，有可能一道50分大题要做一上午，坚持下来!接下来，是去学考官的语言，我是把每个模型的考官相同答案抄下来，这样没思路的时候也有对策，老师在讲课时候也有很多备考技巧，觉得很有用。

最后，因为模型真的太多，而且真题中还是模型套模型来考，这时候我就先把模型记忆熟悉了再做真题，我用的是联想法：我如果有一笔钱，怎样去找哪个国家，行业，企业的内外部优劣势投资分析;一个企业如果建立起来后，将会面临的各种情况进行联想和延伸，方法比较老旧，但是亲测有效。

由于，P1跟P3阶段在9月份之后就要合并了，所以原有的复习套路可能就不太合适了。

还没考完的小伙伴抓紧时间考试吧。

ACCA考试：P3考试知识结构(Business Analysis)

ACCA考试：P3考试知识结构（Business Analysis）
本文由高顿ACCA整理发布，转载请注明出处
Business Analysis (P3)
P3《商业分析》主要围绕的是三个部分进行讲述：
1. 战略定位。

运用相关预测技巧对现有环境和将来环境的战略定位进行分析；主要关注的是企业的外部环境、内部能力和期望；
2. 战略选择。

战略选择关注的是企业未来的决策，以及应对现有和将来战略定位影响和压力的方式；
3. 战略实施。

战略实施关注的是战略选择的实施和转变战略选择为公司行为。

这些行为包括在业务过程重组、信息技术、项目管理、财务分析和人力资源这几个方面。

知识结构：
更多ACCA资讯请关注高顿ACCA官网：。

英国特许公认会计师(ACCA)考试经验：我的P3高分技巧-ACCA-CAT考试.doc

从第一次参加ACCA的考试开始，我就一直在思考应该以什么样的方式来对待它，ACCA对我来说到底意味着什么？在大学期间，一次性通过所有ACCA的考试是个非常特别的经历，虽然中间有过迷茫，有过怀疑，但庆幸的是，我坚持了下来。

如果说有什么考试心得的话，我想坚持是顺利通过ACCA最重要的一点。

下面，我与大家一起分享自己对P3（商业分析）这门课程的一些想法。

复习资料在复习资料的选择上，我主要是用教材和历年试题，还有就是相关的考官文章。

相对于社会考生而言，在校生在强调经验和思维的P3科目上并不占优势，所以教材成为我理解相关理论的重要。

虽然没有时间仔细去看每个知识点，但至少要理解那些重要理论模型的框架、适用环境、优劣势等等；虽然经常听人说教材没有用，但作为一个学习知识的工具，教材还是非常重要的。

历年试题的重要性就不需要多说了，通过多做练习来熟悉题型和运用知识是通过考试的关键。

除此之外，考官文章是必不可少的一部分，文章里提到的理论通常都是非常重要的，而这些理论或多或少都会在近几期的考试中出现。

当然，我平时喜欢看一些商业、管理方面的书和杂志，这也在一定程度上培养了我在这方面的思维。

学习方法我对P3的教材相当重视，每天看几章，不需要细看，因为我们不是要去研究这些理论，仅仅知道怎么去运用就可以了。

每次考前的一个月，学校都会请外面的老师给我们串讲，再加上带我们做题，交给我们解题思路，我们在很短的时间内就能把整个课程的内容融会贯通，这种做法非常受用。

P3的历年试题真的是一个非常大的挑战，一开始连答案都看不懂，因为它不像其他课程有具体的答案，只是给了一个相当于思考的过程，一个判断该用什么理论、模型来解题的过程。

刚看试卷的时候完全不知所云，但在慢慢摸索的过程中还是发现了一些有用信息：答案后面会有给分点，那些给分点就是我们答题时需要关注的；而答案则是一个很好的推理过程，但这个推理过程必须建立在对相关理论的理解上。

我建议大家一定要理解那些常用的、重要的模型，根据适用环节加上适当的记忆，比如可以根据竞争力外部分析、内部分析、企业内部流程、人力、信息等进行分类。

accap3知识点总结

PESTEL analysis?is based on political, economic, social-cultural, technological environmental and legal. It describes a framework of macro-environmental factors used in the?environmental scanning?component of?strategic management.?Political?factors are basically how the?government?intervenes in the economy. Specifically, political factors has areas including?tax policy,?labourlaw,?environmental law,?trade restrictions,?tariffs, and political stability.? Economic?factors include?economic growth,?interest rates,?exchange rates,the?inflation rate. These factors greatly affect how businesses operate and make decisions. (Interest rates impacts company's cost of capital, business growth and expands. Exchange rate impacts the cost, supply and price of imported goods.) Social?factors include the cultural aspects and health consciousness, population growth rate, age distribution, career attitudes and emphasis on safety. Technological?factors include technological aspects like?R&D?activity,?automation, technology incentives and the rate of?technological change. These can determine?barriers to entry, minimum efficient production level and influence the?outsourcing?decisions.?Technological shifts would affect costs, quality, and lead to?innovation.Legal?factors include?discrimination law,?consumer law,?antitrust law,?employment law, and?health and safety law. These factors can affect how a company operates, its costs, and the demand for its products.Environmental?factors include ecological and environmental aspects such as weather, climate, and?climate change, which may especially affect industries such as tourism, farming, and insurance.Porter's five forces analysis is a framework for analyzing the level of competition within an industry and business strategy development.Threat of new entrants:The existence of barriers to entry (patents, rights, etc.). Government disadvantages independent of of of product costs or sunk to loyalty to established profitability (the more profitable the industry the more attractive it will be to new competitors).Network effect.Threat of substitutes:Buyer propensity to price performance of switching level of product of substitute products available in the of of close substitute. Bargaining power of customers:Buyer concentration to firm concentration of dependency upon existing channels of leverage, particularly in industries with high fixed switching costs relative to firm switching information down of existing substitute price advantage (uniqueness) of industry (customer value) total amount of trading.Bargaining power of suppliers:Supplier switching costs relative to firm switching of differentiation of of inputs on cost and of substitute of distribution concentration to firm concentration solidarity . labor unions).Supplier competition: the ability to forward vertically integrate and cut out the buyer. Industry rivalry:Sustainable competitive advantage through between online and offline of advertising competitive concentration of transparency.The National Diamond is a tool for analyzing the organization’s task environment. The National Diamond highlights that strategic choices should not only be a function of industry structure and a firm’s resources. And this model states fou r principal determinants of national competitive advantage: a. Factor conditions b. Firm strategy structure and rivalry c. Demand conditions d. Related and supporting industriesa. Factor conditionsHuman Resources(skill,price)/ physical resources(land,climate,location relative)/knowledge (科技, educational institution)/capital(investment)/infrastructure(transport, communication, housing)b. Firm strategy structure and rivalryNational performance in particular sectors is inevitably related to the strategies and the structure of the firms in that sector. Competition plays a big role in driving innovation and the subsequent upgradation of?competitive advantage. Since domestic competition is more direct and impacts earlier than steps taken by foreign competitors, the stimulus provided by them is higher in terms of innovation and efficiency.c. Demand conditionsDemand conditions in the domestic market provide the primary driver of growth, innovation and quality improvement.d. Related and supporting industriesFor many firms, the presence of related and supporting industries is of critical importance to the growth of that particular industry. A critical concept here is that national competitive strengths tend to be associated with "clusters" of industries.Besides above four factors, chance and government always are the essential elements impacting on four principal determinants of national competitive advantage. OpportunitiesOpportunities always are hard to come by and uncontrollable, hence once facing a chance, we will firmly grasp. Under this new era, polity, economy and various factors bring a great deal of opportunities, and the more fierce competition also bring more chances.Government"acting as a catalyst and challenger; it is to encourage - or even push - companies to raise their aspirations and move to higher levels of competitive performance …" . They must encourage companies to raise their performance, stimulate early demandfor advanced products, focus on specialized factor creation and to stimulate local rivalry by limiting direct cooperation and enforcing anti-trust regulations.SWOT analysis(alternatively SWOT matrix) is an acronym for strengths, weaknesses, opportunities, and threats and is a structured planning method that evaluates those four elements of an organization, project or business venture.Strengths: characteristics of the business or project that give it an advantage over others.Weaknesses: characteristics of the business that place the business or project at a disadvantage relative to others.Opportunities: elements in the environment that the business or project could exploit to its advantage.Threats: elements in the environment that could cause trouble for the business or project.Customer relationship management (CRM) is an approach to managing a company's interaction with current and potential customers. It uses data analysis aboutcustomers' history with a company and to improve business relationships with customers, specifically focusing on customer retention and ultimately driving sales growth.The CAGE Distance Framework identifies Cultural, Administrative, Geographic and Economic differences or distances between countries that companies should address。

2014年ACCA新大纲解析-P3

2014年ACCA新大纲考试科目全介绍Business Analysis (P3)相关资源下载：P3 2012 syllabus and study guideP3 Pilot Paper Questions and Answers (Up to 2010 Dec)P3 Pilot Paper Questions and Answers (Up to 2010 Jun)P3 2013 Dec Exam QuestionP3 2013 Dec Exam AnswerP3 2014 June Exam QuestionP3 2014 June Exam Answer科目介绍：P3《商业分析》主要围绕的是三个部分进行讲述：1.战略定位。

运用相关预测技巧对现有环境和将来环境的战略定位进行分析；主要关注的是企业的外部环境、内部能力和期望；2.战略选择。

战略选择关注的是企业未来的决策，以及应对现有和将来战略定位影响和压力的方式；3.战略实施。

战略实施关注的是战略选择的实施和转变战略选择为公司行为。

这些行为包括在业务过程重组、信息技术、项目管理、财务分析和人力资源这几个方面。

近几年考试通过率趋势图：知识结构：科目关联性:P3《商业分析》是运用相关的商业模型对企业进行战略定位、战略选择和战略实施。

P3与之前学过的F1、F5课程直接的联系，F1、F5有些内容是在P3这门课程中得到完整讲述。

P3的有些内容和F7、P5有间接联系。

考试形式：P3的考试时长为3小时，分为两个部分，A部分一道题50分为必选题；B部分共有三道题每道25分，可以任选两题作答。

新旧考纲的主要变化：P3的考纲在2011年6月考试开始，进行了重大调整。

在P3的新大纲下，新的准则规定等会加入到考察范围，并且管理会计的知识会大量加入到案例分析中。

过往的P3考试强调了战略方面的考虑而忽略了管理会计的知识，导致有些题目脱离了实际。

这次大纲的改变为考官提供了一个更"真实"的出题平台，要求考试不仅仅能从战略层面进行商业分析，同时运用财务分析，例如预测预算，成本会计等数量化的分析技巧来综合的进行决策。

ACCA P3商务分析考点总结(5)

2015年ACCA P3商务分析考点总结（5）PROJECT MANAGEMENTRelevant to Paper P3When I was a student, I saw an advert in my college magazine looking for people to go on a road trip. Eight of us would buy an old minibus, drive it across the continent, and sell it at the end for about the same price we paid for it. The idea was immediately attractive –companionship, new people, new places, new experiences, low cost –and we soon embarked on our adventure.It was a disaster. What went wrong?:· We were interested in different things, some of us preferring magnificent scenery, others preferring cities.· We had different personalities. For example, some were punctual, others laid-back. Some were free-spending, some were careful with money. Some liked rock music, others folk music.· There were constant arguments and discussions about where to go, what routes to take, how long to spend in different places. The discussions went on and on because no-one felt able to take the lead.· Cost s spiralled because the van broke down a few times. It sold for much less than we had hoped.· We eventually discovered that the self-appointed map reader had no sense of direction.· Delays meant that we couldn’t get to where most of us thought we were going.· Delays meant that I missed my flight home, and I certainly did not come back refreshed and enlightened.This trip had many of the typical features of a project, and highlights many of the risks. In general, a project – such as implementing a new IT system – has the following characteristics:· It is different to one’s normal activities.· It has a start, an end, and a duration.· Often there is initial enthusiasm about being included in the project team; that is going to solve an important problem and herald in the splendid new IT system.· Often unique tasks and problems are addressed. New IT system implementation is likely to be rare.· Team members are drawn from many different backgrounds, each with their own priorities, outlooks, skills and terminologies. The accounts department wants certain reports, the sales department wants others, and IT wants high specification equipment.· The team members might never have worked together before.· Often, no benef it is obtained until the project is completed. Abandonment part way through will have incurred costs without yielding benefits.These characteristics should scream ‘danger’, and many projects are much less successful than hoped, just as our holiday was. If you are aware that danger accompanies an undertaking, then it makes sense to understand the nature of the undertaking and how the danger can be managed.PROJECTS AND STRATEGYThe rational strategic planning model (Figure 1) is usually presented as three stages: analysis, strategic choice, and implementation. Often these are set out as a linear sequence, but it is preferable to arrange them in a triangle to acknowledge that the three stages inform one another. For example, when the organisation starts implementation, it will undoubtedly discover information which may make it reconsider its analysis and choice.FIGURE 1: RATIONAL STRATEGIC PLANNING MODELWhether shown linearly, or as in Figure 1, strategic analysis and choice should be relatively quick. Planning, of itself, neither makes money nor improves performance. Some people think that deciding on a plan is the same as realising the plan, but it is only when the right plans are successfully implemented that gains and improvements are made –andimplementation is where the really hard work lies, with effort needed, possibly for years, long after the plan was agreed.A strategic plan (typically long term and corporate-wide) can never be implemented as a single, monolithic task. A strategy of expanding abroad, for example, would consist of a series of smaller tasks such as finding premises, recruiting, training, equipping the factory, marketing, and establishing a distribution network. Each of these smaller tasks can be regarded as a project, with a start, end, objectives, deadline, budget, and required deliverables. Realising a strategic plan therefore depends on carrying out a complex jigsaw of projects, and if one piece goes missing the whole strategic plan will be in jeopardy. Therefore, successful project management is at the heart of successful strategic planning.THE PROJECT LIFECYCLEThere are a number of different versions of the project lifecycle, perhaps using slightly different terminology and dividing up each stage differently. Sometimes the differences are there just to differentiate a commercial product such as project management software. Despite differences in detail, all project lifecycles can be depicted as inFigure 2.FIGURE 2: STAGES OF THE PROJECT LIFECYCLEAll projects will start from an initial idea, perhaps embedded in the strategic plan. A project will then progress to the initiation stage when a project manager will beappointed. The project manager will choose a project team and they will carry out a feasibility study. The feasibility study is necessary to establish the following:· Commercial feasibility –will the likely benefits exceed the cost?· Technical feasibility –do we think this project has a good chance of working?· O perational feasibility –will it help the organisation reach its objectives?· Social feasibility – will our employees, customers and other stakeholders tolerate it?A feasibility report should be produced and this will have to be studied by senior managers, because if the project goes ahead substantial expenditure might be required.Note that the feasibility report does not merely have to present management with simple ‘yes’ or ‘no’ options, but can set out a range of options, each with particular benefits, costs and time frames. Where there is some doubt as to the potential benefits that will arise from the project, it is particularly valuable to offer a range of choices which allow the organisation to first try out a modest project and later allow the project to be extended. This approach is a useful way to reduce risk. If you are not sure about something, start in a small way and extend later if worthwhile.X。

ACCA商务分析试题解析

中国审计报/2008年/12月/17日/第006版考试辅导2007年12月ACCA商务分析(P3)试题解析曾嵘(ACCA资深讲师)P3从旧大纲的Paper 3.5演化而来，理论部分变化不大，但内容的整体比重有所改变，具体实务部分有所增加，且脉络更加清晰。

这对考生来说可谓双刃剑，从好的方面来讲，脉络清晰意味着考生对将涉及的内容不会有太大意外，而且，从Pilot Paper及2007年12月的第一次考题中可见，对该部分的考题尚处在变化不甚灵活的阶段，因此，对条条框框的记忆要求甚于灵活的具体操作，这对一向对操作发怵的中国学生是一个福音；从另一方面讲，实务部分明确的重点是电子商务、流程/构架、质量管理、项目管理和人力资源管理，我国很多企业中均存在忽视这部分管理或不具备对其进行管理的能力的问题，对考生来说，容易缺乏想象力，无法具体化。

P3考查的是考生的职业能力，表现在答案中，就是熟悉经济模型，了解其优缺点并能互补使用；能将理论和考题中的具体案例结合起来，对考题中提及的行业、地区、人员特征等背景资料，也能充分运用到分析和决策之中；注意文章和表达的完整性和结构的清晰程度，也就是格式、文体以及如何让阅读者清晰了解你的思路。

对模型的熟悉程度决定了考生在考场上灵活运用素材，以及充分发挥想象力的随机应变能力。

此外，P3要求宏观思辨的能力，属于对财务总监或首席执行官的决策思维培训课，要求学员在答题的时候不要太执着于细节因而忽视了整体，需要牢牢把控策略(思维一定要全面)和实操(能在答案中给出具体做法)能力的完美结合。

和原来的Paper 3.5一样，P3的考试为全主观、全论述性的考试，考生需要在三个小时十五分钟内完成一道50分的案例分析大题，以及三选二的小题。

中国考生历来以计算题考试见长，对论述题容易心存畏惧，尽管ACCA阅卷是将英语为母语和非母语的学生分开进行的，但语言和作文的双重压力还是常常让我们的学员喘不过气来。

考生在Paper 3.5考试中遇到的问题通常有以下几种:时间控制不好，做不完题；英语书面表达能力不够好，感觉自己重复词汇、重复概念的情况居多；对所要求的经济模型不够熟练，难以在三小时的压力下快速找到应该用于帮助思考或直接使用的模型；就算能快速决定使用的经济模型，依然存在无法适当运用、与题目要求的环境、内容结合的问题；对题目的要求部分理解不够好，答题时出现偏题现象。

ACCA P3知识要点汇总(上)

P3 Business Analysis背诵：★★★ 理解：★★ 知道：★Part A. Strategic position1.Strategy根据Johnson, Scholes & Whittington ("JSW"),战略就是公司着眼长期的发展方向和范畴，通过整合内部资源和能力，在变化的环境中获得优势，目标是满足利益相关者的预期。

“The direction and scope of an organisation over the long term, which achieves advantage in a changing environment through its configuration of resources and competences with the aim of fulfilling stakeholder expectations.”（目前的潮流：顾客第一，员工第二，股东第三）✓Long‐term direction：通常考虑了若干年✓Scope：决定公司到底做什么行当✓Achieving advantage over competitors获得竞争优势✓External changes (the environment) 外部变化（行业大环境）✓Resources & competences：挖掘企业自身的资源，做得更好✓Stakeholders：了解利益相关者的诉求，取得好结果✓Corporate strategy: 公司整体的overall 目标和范畴，关于如何增加企业不同业务单元的价值✓Business‐level strategy: 关于在特定市场如何成功竞争particular markets✓Operational strategy: 关于公司的不同部门parts of an organisation，如市场部，财务部，IT部门是怎样支持整体战略的有序进行●The strategy lenses战略棱镜✓Design: 战略的设计应该是理性的rational,自上而下的top‐down process，中级管理层根据战略设定来分析信息，确认一个清晰的行动方案。