ACCA-P3知识要点汇总(下)
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。
ACCA备考经验：P3阶段的学习技巧应该是这样的
ACCA专业阶段的考试结果如何，主要看ACCA备考的方向对不对。
所以在学习的时候，有以下几点需注意：1)我们应该关注的是模型中各个关键词的含义及其所指的具体内容。
(比如：Value chain中的inbound logistics是什么意思?它包括了原材料的采购、运送、等等)2)借助历年真题的Case study对模型强化理解。
不少人都觉得P3的知识点学起来非常的空泛、“虚”，不像P2合并报表算法来的实在。
的确如此，知识点经常很快就看完了，但往往感觉什么都没学习到。
因此真题显得尤为重要，应该尽可能的把所有真题都通读学习一遍。
如果时间不允许的话，应该重点挑薄弱、甚至理解无能的部分学习，比如Culture、Project initial document、Organization configuration这些相对比较难以把握的知识点。
3)多问“why?”如“BCG和Ash ridge两个矩阵存在什么联系吗?”、“为什么说这家公司有core competence但缺钱?”，理解性地学习模型中蕴含的商业逻辑。
(多开脑洞)4)多去积累各个模型在案例甚至是现实生活的具体运用。
如marketing中7P模型各个P可以包括什么?在看考官答案的时候，经常会有“厉害了，我的考官，原来还可以这样!”的感受。
我们应该多看看并多想想“为什么可以这样”，积累起来，以便于在答题的时候思维的发散。
5)对于考试的少量计算financial analysis，是通过考试的关键，应当引起重视。
也许文字部分你懒得或者不可能全部练习到位，但在过去考试出现过的数字计算的部分，都要练习掌握到。
6)P3的知识点还是偏模块化的，所以对每个模块的总结是十分必要的。
每一个Part的总结不一定要很长或者是写下来。
起码你要知道Project核心知识点在Project initial、benefit和review;Marketing主要在于Supply chain的理解和6I、7P的脑洞大开等等。
acca考试知识点总结
acca考试知识点总结ACCA全称为Association of Chartered Certified Accountants，是全球最有影响力的专业会计师协会之一。
ACCA会员遍布全球180个国家，是世界上最大的国际专业会计师组织。
ACCA证书不仅在英国和欧洲有很高的认可度，而且在亚洲、非洲和中东等地区也备受青睐。
ACCA证书是一个标志，是对专业能力、行业经验和国际视野的认可。
ACCA考试是全球专业会计师考试，它涵盖了财务管理和会计领域的所有知识点，需要考生具备相当的知识储备和能力。
下面我们来总结一下ACCA考试的知识点。
第一部分：核心基础知识1.管理会计管理会计是一门研究如何为组织做决策和分配资源的学科，主要包括成本管理、预算管理、绩效评价和风险管理等知识点。
2.财务报告财务报告是组织向外部利益相关者提供的关于其财务状况和经营业绩的信息，主要包括财务报表分析、财务信息披露和国际财务报告准则等知识点。
3.税收税收是政府为了筹集财政收入而向纳税人征收的一种收费，主要包括个人所得税、公司所得税、增值税和财产税等知识点。
4.审计与保险审计是一种独立的评价活动，用来评估组织内部控制的有效性和财务报告的可靠性，主要包括内部审计、外部审计和信息系统审计等知识点。
第二部分：商业专业化知识1.企业法企业法是一门研究组织和企业在商业活动中的法律关系的学科，主要包括合同法、公司法、竞争法和知识产权法等知识点。
2.财务管理财务管理是一种为组织提供资金和资本的管理活动，主要包括投资决策、资金成本、风险管理和财务市场等知识点。
3.商业伦理商业伦理是一种研究商业活动中道德规范和价值观的学科，主要包括道德决策、企业社会责任和道德风险管理等知识点。
4.财务分析财务分析是一种评估组织财务状况和经营业绩的方法，主要包括财务比率分析、现金流量分析和经济附加值分析等知识点。
以上就是ACCA考试的知识点总结，希望对考生有所帮助。
在备考过程中，考生需要充分理解和掌握这些知识点，并且进行大量的练习和模拟考试，才能在考试中取得好成绩。
ACCA P1P2P3复习以及答题技巧汇总
ACCA P1P2P3复习以及答题技巧汇总ACCA P1《公司治理，风险和道德》是ACCA专业核心模块的第一门课程，它总共分为四个部分。
1.介绍在代理关系的环境下，企业的整个治理。
这个部分主要是董事的角色和责任以及外部审计师和内部审计师的角色和责任;2.介绍内部监察、内部控制以及实施有效的治理得到的反馈，包括关于决策和决策支持部门的合规问题;3.介绍管理层如何识别、评估和控制风险;4.介绍在会计师责任的背景下个人的以及职业道德和道德框架-职业价值观以及在各种各样的情况下的职业行为。
ACCA P1学习方法首先大家注意公司治理来自于F4中的agency thoery也就是我们经常说的代理理论。
正因为公司的投资人不直接参与公司的管理，从而导致管理者与持有人之间产生一些利益上的冲突，所以上市公司通过完善公司治理来增强监督、减少冲突、降低风险，从而达到股东投资回报最大化。
其次，大家要关注NED(非执行董事)在公司治理中的重要作用，以及他们发挥监督作用具备的条件，这其中要求NED要充分独立。
虽然NED不是公司雇员，和公司之间没有雇佣关系，但是他们对完善和实施公司的发展战略有着重要的作用，另外NED要有足够的时间参与公司的日常经营。
再次，我请同学们关注TURNBULL REPORT和COMBINED CODE中对internal control和risk management的要求。
什么样的internal control system是完善而且有效的，如何进行risk assessment以及如何进行风险处理。
需要强调的五点：第一、考官的历年考题中只有两种格式：Memo 和letter。
烦请大家注意这两种格式第二、大家注意自己写出来的句子要专业，比如有效的内部控制要写sound internal control system, risk embedded等等第三、答题要有逻辑性，适当的通过分段，分层次来讲述自己的观点第四、要注意senario中引号的句子，这些句子一般是考点最后，希望大家多动笔，少用眼睛考虑问题。
ACCA P3 重点+考试技巧
泽稷网校-财务金融证书在线教育领导品牌
泽稷网校-财务金融证书在线教育领导品牌
Section B——三选二，每题 25 分 一般就某一专题出题 主要模型 Strategic Position: SWOTanalysis Environmental analysis PESTEL analysis Porter’s diamond The five forces model Market Mix Market Segments/Strategic clock Internal assessment Resource audit Value chain Product life cycle BCG matrix (Product portfolio model) Benchmarking/balance scorecard Strategic Choices
泽稷网校-财务金融证书在线教育领导品牌
5）5 个 core job characteristics：Skill variety、Task identity、Task significance、Autonomy (responsibility)、Feedback 最后，给大家总结一些应试技巧： 先读 requirement,再读题目部分，读题目时对重点词语进行标注； 或先读题干第一部分，了解基本信息，如：公司的行业背景、对考生的身份设定 等；再读 requirement；然后是题干全部内容，并对重点词语进行标注。 答题结构： Shortparagraphs with heading above each, Each heading （point）followed with author’s name, or studies, or examples. Point + example +others Mark: 1+1（+1） 写多长？ 3—4 lines per paragraph 1—1.5 page per 10 marks Don’t repeat the wording from the case, try tofind a way link the situation with model/s. Time Control 运用模型提供的思路答题，主体模型主要内容的每个方面都要涉及 保证充足的睡眠，应对 P3 大篇幅的题目不要慌，沉着应对，控制好时间，把握答 题速度，切勿在考试的时候分心，祝大学学习愉快，考试顺利！
ACCAP3重要知识点Value Chain
1.FrameworkThe value chain describes the activities within and around an organisation that create a product or service.The value chain provides a framework for analysing an organisation by breaking it down into"strategically significant"activities that add value to the product or service in the eyes of the customer.2.Activities2.1.Primary Activities*Primary activities directly create or deliver a product or service.（a）Inbound logistics are activities concerned with receiving,storing and distributing inputs to the product or service including materials handling, inventory control,transport,etc.（b）Operations transform these inputs into the final product or service （e.g.machining,packaging,assembly,testing,etc）。
（c）Outbound logistics collect,store and distribute the product to customers（e.g.warehousing,materials handling,distribution,etc）。
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.。
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20.Business process changeBusiness 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。
Strategic importance – how much value does the process add to an organisation’s products and services. A high strategic importance process is a core competency and a source of competitiveadvantage. A low strategic importance process simply needs to be done so that a company can dosomething else that adds value.战略重要性：这个过程会给产品和服务增加多少价值？战略重要性高，意味着关系核心竞争力和竞争优势的资源。
对于低战略重要性的过程，公司宁愿做些其他事来提高价值。
Based on this, processes can be categorised as follows:a)Low complexity‐low strategic importance processes need to be carried out as efficiently as possiblebut there is little scope for improving them. These should be automated as far as possible usingstandard off‐the‐shelf software and may be best outsourced, e.g. purchase ledger.这类流程要提高效率，但提升空间可能不大，考虑自动化（现成软件/系统）或外包，比如财务记账。
b)Low complexity‐high strategic importance processes are key to the organisation’s success.Automation should be used to reduce costs and gain efficiency. We should also be aiming to improve these processes, e.g. product assembly. 此类流程对公司成败很重要。
自动化可以有助于降低成本，提高效率，比如产品装配。
c)High complexity‐low strategic importance these processes will cause problems they aren’t done butdon’t add much value. Because they are complex, they may be hard to automate. Organisations may decide to outsource these processes to a specialist, e.g. large‐scale logistics and distribution这类流程不做的话会对公司造成麻烦，但做了的话，价值也不大。
这类通常有专业技能要求，所以最好外包，比如物流。
d)High complexity‐high strategic importance These are critical and involve a lot of human expertise.These processes will be a priority for major improvements, e.g. negotiating partnerships, newproduct development对公司至关重要，需要经验判断和专业技能。
如何提升这些流程是首要考量，比如谈判的合伙关系，新产品开发等。
Tips: Bear in mind that the same process may be in a different category for different companies. For a company that provides payroll services, efficient and accurate payroll processing is a core competenceand key to competitive advantage, but it is unlikely to be strategically important for other organisations.同一流程在不同公司有不同的意义，比如对于专业提供薪酬服务的公司，有效率和精准的薪酬流程是核心竞争力，但对于其他公司而言，战略上就没这么重要。
●OutsourcingIf processes are outsourced to an external provider, this may bring the following benefits:✓The provider should have economies of scale which will lead to cost reductions利用他人的规模经济来达到降低成本的目的✓Management time is freed up to focus on core competencies 集中精力提高核心竞争力✓The specialist provider may bring greater expertise than the organisation can supply internally 借助外包商的专家专业技能>胜于自己内部的能力On the other hand, some of the problems with outsourcing are:✓It leads to a reduction of control, particularly in relation to quality. Firms try to mitigate this by having clear service level agreements in place and devoting resources to relationship management失去控制，尤其是质量方面。
企业要有明确的服务水平协议来缓解这一关系，并将资源投入到关系管理中去。
✓Firms may be tied in to long‐term contracts and find it hard to change suppliers even if their supplier is unsatisfactory可能存在长期合同，即使不满意也很难轻易更换供应商✓Outsourcing can mean a firm loses competencies and becomes dependent on suppliers, giving them increased bargaining power even when the contract ends公司这方面能力不足，过度依赖供应商，提高对方议价能力Tips: When processes are outsourced they cannot be a basis of competitive advantage as any companycan use the same provider. These processes therefore become commodities and companies need to focus on their truly core processes.当流程外包时，它们不能成为公司竞争优势的基础，任何公司都可以使用相同的供应商来获得这种能力。