accap3真题2009juneq1答案解析.docxVIP

ACCA P3 June Q1ACCA P3 June Q1(a) Evaluate the current strategic position of greenTech using a SWOT analysis.The current strategic position of greenTech could be summarised in a brief SWOT analysis. Credit will also be given to candidates who have used appropriate alternative models or frameworks.现在绿科公司战略地位可以简略用 SWOT 介绍，用其他适当的模型方法也可以。Strengths– The company has a goodfinancialposition, with, by April 2008, a cash surplus of$17 million. 财务状况好，17m 现金盈余– The company has explicitly positioned itself as afocuseddifferentiator in a verycompetitive market place. 公司在每个竞争市场都有明确的细分市场差异定位– The company has astable,successfulmanagementteam that has been in placesince 1990. 稳定成功的管理团队– The company has importantcorecompetenciesintheproductionofgreen technology. It was the development of these competencies that formed the basis ofProfessor Ag Wan’s suggestion. 环保方面有重要的核心竞争力，AG 专家也基于此提出意见Weaknesses– Despite recent increases,marketingasawholeisunder-funded. It currentlystands at about 0.3% of turnover. 市场营销费用在总收入占比低– None of themarketingbudget is specifically aimed at the sale of fullyassembled greencomputers. This was recognised by Lewis-Read, who believed that thecompany should invest in marketing these computers to both home and corporate customers. 没有针对特定已组装电脑制定市场目标，而 Lewis 认为公司应在这个市场进行投资– The current process for ordering and configuring computers has a number ofefficiencyproblems. This leads to low conversion of enquiries into accepted orders.现在下单和组装电脑存在效率低下的问题，从而存在咨询到接受订单转化率从低 的问题Opportunities– The Lewis-Read proposal points out that thegovernmenthas just agreed apreferentialprocurementpolicyfor energy efficient computers with high recyclable content. Lewis 指出政府针对高回收率产品方面出台采购政策– Thegeneralpublic is increasingly conscious of the need to conserve theenvironment. ‘Green consumers’ are increasing both in numbers and visibility. 公众对于环保的关注度增加– Other industrial sectorsare looking for opportunities to provide products that arequiet, recyclable and have low emissions.其他行业部分也在寻找安静、可回收、低Cop