ACCA2011年6月份考試大綱(P3)(9)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　B STRATEGIC CHOICES

　　1.The influence of corporate strategy on an organisation

　　a)Explore the relationship between a corporate parent and its business units.^[2]

　　b)Assess the opportunities and potential problems of pursuing different corporate strategies of product/market diversification from a national,international and global perspective.^[3]

　　c)Assess the opportunities and potential problems of pursuing a corporate strategy of international diversity,international scale operations and globalisation.^[3]

　　d)Discuss a range of ways that the corporate parent can create and destroy organisational value.^[2]

　　e)Explain three corporate rationales for adding value-portfolio managers,synergy managers and parental developers.^[3]

　　f)Explain and assess a range of portfolio models(the growth/share(BCG)matrix,the public sector portfolio matrix,market attractiveness/SBU strength matrix,directional policy matrix,Ashridge Portfolio Display)that may assist corporate parents manage their business portfolios.^[3]

　　2.Alternative approaches to achieving competitive advantage

　　a)Evaluate,through the strategy clock,generic strategy options available to an organisation.^[3]

　　b)Advise on how price-based strategies,differentiation and lock-in can help an organisation sustain its competitive advantage.^[3]

　　c)Explore how organisations can respond to hypercompetitive conditions.^[2]

　　d)Assess opportunities for improving competitiveness through collaboration.^[3]

　　3.Alternative directions and methods of development

　　a)Determine generic development directions(employing an adapted Ansoff matrix and a TOWS matrix)available to an organisation.^[2]

　　b)Assess how internal development,mergers,acquisitions,strategic alliances and franchising can be used as different methods of pursuing a chosen strategic direction.^[3]

　　c)Establish success criteria to assist in the choice of a strategic direction and method (strategic options).^[2]

　　d)Assess the suitability of different strategic options to an organisation.^[3]

　　e)Assess the feasibility of different strategic options to an organisation.^[3]

　　f)Establish the acceptability of strategic options to an organisation through analysing risk and return on investment.^[3]