ACCA P3 考点总结极简版.pdf

ACCA P3 Final Review P3 走近 60 分 （ Final review of knowledge Skill Part） 1. Strategy can be defined as: ‘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’. CAI’s selection 1 ACCA P3 Final Review 2. Major Types Strategic planning involves formal analysis of each of the stages of strategic position before a final strategic choice is made. Strategic planning is useful because: • It forces managers to consider each stage of the strategic process • It forces managers to justify their actions • It forces managers to consider the effect of a strategy on all aspects of the business • It allows managers to be proactive rather than reactive. Emergent strategies involve no long-term strategic plan – in effect, making up the strategy as the organisation goes along. An emergent strategy is useful because: • It allows managers to quickly exploit changing circumstances • It is quicker and cheaper than strategic planning. CAI’s selection 2 ACCA P3 Final Review 3. Position ，Choice ，and action Under the rational planning model, there are a number of stages. Each of these wil