ACCA2011年6月份考试大纲(P3)(5)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　RATIONALE

　　The syllabus for Paper P3,Business Analysis,is primarily concerned with two issues.The first is the external forces(the behaviour of customers,the initiatives of competitors,the emergence of new laws and regulations)that shape the environment of an organisation.The second is the internal ambitions and concerns(desire for growth,the design of processes,the competences of employees,the financial resources)that exist within an organisation.This syllabus looks at both of these perspectives,from assessing strategic position and choice to identifying and formulating strategy and strategic action.It identifies opportunities for beneficial change that involve people,finance and information technology.It examines how these opportunities may be implemented through the appropriate management of programmes and projects.

　　The syllabus begins with the assessment of strategic position in the present and in the future using relevant forecasting techniques,and is primarily concerned with the impact of the external environment on the business,its internal capabilities and expectations and how the organisation positions itself under these constraints.It examines how factors such as culture,leadership and stakeholder expectations shape organisational purpose.Strategic choice is concerned with decisions which have to be made about an organisation's future and the way in which it can respond to the influences and pressures identified in the assessment of its current and future strategic position.

　　Strategic action concerns the implementation of strategic choices and the transformation of these choices into organisational action.Such action takes place in day-to-day processes and organisational relationships and these processes and relationships need to be managed in line with the intended strategy,involving the effective coordination of information technology,people,finance and other business resources.

　　Companies that undertake successful business process redesign claim significant organisational improvements.This simply reflects the fact that many existing processes are less efficient than they could be and that new technology makes it possible to design more efficient processes.Strategic planning and strategy implementation has to be subject to financial benchmarks.Financial analysis explicitly recognises this,reminding candidates of the importance of focusing on the key management accounting techniques that help to determine strategic action and the financial ratios and measures that may be used to assess the viability of a strategy and to monitor and measure its success.

　　Throughout,the syllabus recognises that successful strategic planning and implementation requires the effective recruitment,leadership,organisation and training and development of people.