ACCA2011年6月份考試大綱(P3)(5)

　　隨著ACCA2010年12月份考試的結束，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，正保會計網校本著服務廣大考生、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劃學習，并為每一部分的考點提供詳細的信息。

　　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.