2015年ACCA《F1会计师与企业》考试知识考点九

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2015年ACCA考试中的重点内容,为了帮助大家全面复习ACCA考试,我们考吧(kao8.cc)特为考生们整理了以下辅导知识,希望考生们能够喜欢。

3.2 The nature of strategic planning

Strategic planning is characterised by the following:

§ Long-term perspective.

§ Looks at the whole organisation as well as individual products and markets.

§ Sets the direction of the whole organisation and integrates its activities.

§ Considers the views of all stakeholders, not just the shareholders’ perspective.

§ Analyses the organisation’s resources and defines resource requirements.

§ Relates the organisation to its environments.

§ Looks at gaining a sustainable competitive advantage.

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