acca_p3_关键模型汇总.pdfVIP

内部资料  请勿外传            ACCA P3 关键模型汇总 汇编：詹也 浙江财经大学 2014 年 快速浏览法   Part A （战略位势） 1.1 The strategy lenses （战略维度） 2. Strategy as design. The design lens views strategy as the deliberate positioning of an organisation as the result of some ‘rational, analytical, structured and directive process’. It is the responsibility of top management to plan the destiny of the organisation. Lower levels of management carry out the operational actions required by the strategy. The design lens is associated with objective setting and a plan for moving the organisation towards these objectives. 1 Strategy as experience. The experience lens views strategy development as the combination of individual and collective experience together with the taken-for-granted assumptions of cultural influences. Strategy as experience seems innately conservative. It could work well when a small incremental change is required within a stable environment. However, this view may become a major barrier to developing innovative strategies as experience may become rigid. 2