2014年ACCA考试(p3商务分析)考前总结13

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：。

2014年12月ACCA考试：P3考试知识结构
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：。

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。

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。