ACCA P3 考点总结极简版

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1、ACCAP3FinalReviewP3走近60分（Finalreviewofknowledge&SkillPart）1.Strategycanbedefinedas:‘thedirectionandscopeofanorganisationoverthelong-term,whichachievesadvantageinachangingenvironmentthroughitsconfigurationofresourcesandcompetenceswiththeaimoffulfillingstakeholderexpectations

2、’.CAI’sselection1ACCAP3FinalReview2.MajorTypesStrategicplanninginvolvesformalanalysisofeachofthestagesofstrategicpositionbeforeafinalstrategicchoiceismade.Strategicplanningisusefulbecause:•Itforcesmanagerstoconsidereachstageofthestrategicprocess•Itforcesmanagerstojustifythe

3、iractions•Itforcesmanagerstoconsidertheeffectofastrategyonallaspectsofthebusiness•Itallowsmanagerstobeproactiveratherthanreactive.Emergentstrategiesinvolvenolong-termstrategicplan–ineffect,makingupthestrategyastheorganisationgoesalong.Anemergentstrategyisusefulbecause:•Ital

4、lowsmanagerstoquicklyexploitchangingcircumstances•Itisquickerandcheaperthanstrategicplanning.CAI’sselection2ACCAP3FinalReview3.Position，Choice，andactionUndertherationalplanningmodel,thereareanumberofstages.Eachofthesewillbediscussedinmoredetaillaterinthenotes.Stage1–Strateg

5、icPosition1Identifykeystakeholdersandtheirexpectations.2Developlong-termobjectivestosatisfythesestakeholderexpectations.3Calculatefinancialandnonfinancialratiostoshowpositionoforganisation.4Identifycoreresourcesandcompetenceswithintheorganisation.5Identifykeyfactorschanging

6、theenvironmentoutsidetheorganisation.6UseSWOTanalysis(alsoknownasacorporateappraisal)tosummarisethestrategicposition.Stage2–StrategicChoices1Considerpossibleexitfromexistingindustries.2Considerdiversificationintonewindustries.3Considerdevelopingnewcompetitiveadvantages.4Con

7、siderentryintonewmarkets.5Considerdevelopmentofnewproducts.Stage3–StrategyintoAction1.Evaluateaboveoptionsandchoosestrategytobefollowed.2.Implementanynecessarychangesintheorganisation.3.Thismightinvolvechangingprocesses,peopleetc.CAI’sselection3ACCAP3FinalReview4.ModelJohns

8、onandScholes–threelensesThismodelarguesthatstrategycanbesetindifferentways:•Strate