accap3真题2009decq1答案解析.docxVIP

ACCA P3 Dec Q1ACCA P3 Dec Q1Xenon usually analyses an industry using Porter’s five forces framework.(a) Using Porter’s framework, analyse the business analysis certification industry(BACTI) in Erewhon and assess whether it is an attractive market for ABCL to enter.This question asks candidates to analyse the business analysis certification training industry (BACTI) in Erewhon using Porter ’ s five forces framework. This is the preferred approach of Xenon, the company commissioned to undertake the study. In this context it seems a reasonable model to use. The forces ultimately determine the profit potential of the industry and ABCL will be keen to invest in an industry where there is long-term return on its investment. The framework also helps identify how a potential new entrant (such as ABCL) might position itself in the industry. The five forces driving industry competition are the threat of entrants, the threat of substitute products or services, the bargaining power of suppliers, the bargaining power of buyers and the competitive rivalry between existing firms in the industry. Looking at each of these in turn:本体要求用波特五力分析模型分析商业分析认证培训行业。这是 X 喜欢的方法， 在本题看是合理的。这个最终分析了行业的潜在利润且公司会因为上期回报而投 资这个行业。同时这个框架也帮助找出潜在进入者的地位。The threat of entryNew entrants to an industry bring new capacity. Existing suppliers stand to lose market share and have their profitability eroded. In the context of ABCL, the threat of entry is a particularly significant issue because they are, themselves, threatening to enter the industry. Consequently they need to understand the barriers to entry to see if they are sufficient to deter or delay their potential entrance. Furthermore, an understanding of these barriers will give them an understanding of how likely it is that other companies will consider entering the industry. If barriers are high then the threat of entry is low.新进入者给行业带来了新能力。已有的供应商在丢失市场份额，盈利能力逐渐下 降。本题中，潜在竞争者是个很大的事情因为他们自己本身就是行业的新进入者。 因此，他们需要了解进入障碍从而看看他们自己是否适合进入行业。除此之外， 对于障碍的了解也可以让他们了解其他公司进入