ACCA P3知识要点汇总(上)
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。
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 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(1)
2015年ACCA P3商务分析考点总结（1）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· b riefly 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 exist? 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 co mpanies 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, thedistinction 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 ‘princip les 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 statement 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 intocareers, 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 invest ment 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.INTEL (A MANUFACTURER OF COMPUTER CHIPS):Our missionThis decade we will create and extend computing technology to connect and enrich the lives of every person on earth.Our values Customer orientation Results orientation Great place to work Quality Discipline Risk taking。
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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。
一个流行的战略设定方法是“合理规划模型rational planning model”。
✓Experience: 战略是基于过去的经验建立起来的，会在很大程度上，受公司过去的经历，对未来的假设的影响，所以战略包含了“trial and error" ‐ 尝试和犯错。
观点上的差异往往通过协商negotiation和谈判bargaining解决。
✓Ideas: 关注于创新innovation和发散性思维diversity of ideas. 目的是激发许多新的想法new ideas to emerge，从中筛选出最好的金点子。
公司在实践过程中需要平衡鼓励创新encouraging ideas and creativity和维持一定程度的控制。
●其他战略的观点strategic concepts✓Mintzberg’s Theory of “Crafting Emergent Strategies” 制定应急策略适用于：有点规模，成长性比较高的行业。
特点：有一个计划的雏形，会随进展而修正计划，允许加入计划初期不曾考虑的机遇newly emerging opportunities，也会踢掉原计划中多余的想法intentions which have become redundant。
该理论意识到了即使战略是深思熟虑的deliberately planned，仍旧会因为一些因素的变化而变化，诸如客户需求或工序的改变strategies can “emerge” from factors such as customer requests or process changes。
该理论也认识到预期的战略未必总是成功的。
✓Freewheeling Opportunism 随心所欲的机会主义者适用于：小型企业，家族企业，拍脑袋做决定的。
特点：包含了最少的计划minimal planning，只是简简单单的在机会出现时抓住它。
2.PESTEL★★★●外部环境环境是所有在公司边界外的事物，可以分成3个层面：global全球环境, national国内环境& industry or sector行业环境。
环境作为一种资源source，既可以产生威胁threads又可以创造机遇opportunities，是尤其重要的。
环境变化，即可能damage business，也可能exploit advantage。
PESTEL模型是分析整体环境的框架analysing the general environment，和预测未来anticipating the future.Political Government action such as changes in competition policy or consumer protection 政府行为，诸如竞争条款的变更或消费者保护。
e.g.: License, 或pressure group orlobby group游说政客，反垄断antimonopolyEconomic Factors such as GDP changes, inflation, interest rates and foreign exchange rates GDP变化，通货膨胀，利率变化和汇率变化（宏观经济大环境）Social Factors in society such as demographics and changes in tastes or culture社会的人口结构变化，品味变化，或文化变化。
e.g.: 王老吉，电影行业的蓬勃发展Technological Changes in technology that affect ways of working or the types of products andservices demanded科技改变了工作的方式，产品类型和服务需求e.g.: 苹果触屏技术 Environmental “Green” issues such as pollution, climate change, wastage and biodiversity绿色环保概念，关注污染，气候变化，浪费和物种多元性Legal and regulatory Legal issues such as changes in employment law, health & safety and data protection, or industry‐specific regulations立法问题包括劳动法，健康安全法，数据保护法等变化，以及特定行业监管条例补充信息：y=A∙f(k,L),其中A=技术，k=资本，L=劳动力PESTEL实战篇‐MIKE的选股炒股经验与PESTEL模型的结合。
3.Porter's competitive advantage of nations（Diamond钻石模型）★★Porter关于国家的竞争优势，解释了为什么某些国家在某些行业比其他国家更有竞争优势，提出了哪些因素提升了企业的竞争性conditions within a country may help certain firms to compete.相互关of ext a) F B l A 沟b) D 提c) R 增d) F a 表● 课F Facto Dema Relate Firm s4. I ● 5受c a) U 盈关联的因素I tremely comp Factor condit Basic factors 基labour 廉价劳Advanced fac 沟通能力, ed Demand con 提高和成本降Related and 增进了质量和Firm strategy attitude 也能表现来维持生课堂案例：硅Facebook, etc or conditionand condition ed and suppo strategy, stru Industry or se Forces mod 5股竞争因close compet Understandin 盈利能力。
nter ‐related petitive firms tions 要素‐ 基本要素 ‐ 劳动力ctors 高级要素ducation of th ditions 需求：降低，通过规supporting in 和价格优势y , structure , r 导致某些行业生存，也鼓励硅谷Silicon V c...norting industr ucture, rivalry ector environ del 波特五力因素影响。
它titors 的情况，ng the inhere elements ，共s.因地制宜而 e.g. natural 素 ‐ 发展而he workforce 强烈的需求规模经济eco ndustries 相关rivalry 公司的业的优势。
激励了这些企业alley ，坐落于riesy nment力模型 ‐ 分析它结构上分析，该模型具体ent attractive 共同创造了一享有的资源T l resources 自来的要素fac e 员工受教育程求和复杂的客nomies scale 关和支持的行的战略，结构激烈的国内竞业的出口，开于北加州，为‐ 靠近St ‐ 靠近海‐ USA 本身‐ 很多V ‐ 当地律‐ 加州的‐ 这么多析行业竞争性了整个行业e 体用途：ness of profit 一系列在全球These can be 自然资源, clim ctors requirin 程度, researc 客户品味sophi e 和学习曲线行业：提供一构和竞争格局竞争格局inte 开拓海外市场为什么有这么tanford ，有许海军基地，有身就是最大的C 公司坐落于律所很多，可的创新性文化多成功公司在性industry com entire indust tability 理解了球范围内都极 categorised mate 气候, sem g developme ch capability 研isticated cust learning curv 一个比较好的局：国家的文ense domestic 场。
么多高科技公许多高科技人有大量政府投的高科技市场于此 可以帮助快速化在直接竞争，mpetition ，盈ry 和主要竞争了某些市场或极具竞争力的as:miskilled or u ent, e.g. comm 研发能力tomers tastes ve 的方式的供应链local 文化culture 和社c rivalry 推动公司，诸如Ap 人员/毕业生 投资 场 速成立公司 彼此推动盈利能力prof 争对手strateg 或行业固有的企业’cluster’unskilledmunicationss 会推动质量supply chain 社会的态度企业的杰出pple, Google,fitability 主要gic group of 的吸引力或’ 量n ，,要b)Identifying actions辨识那些关于单股力量的行动，是危险还是机遇Mitigate their damaging effects (threats), and/or 缓和威胁Promote the beneficial effects (opportunities). 促进机遇a)Threat of new entrants壁垒 ‐ barriers to entry进入壁垒会降低竞争性，阻止了新的公司进入这个领域，包括规模经济，资金壁垒。