2016年ACCA P3 考試知識(shí)點(diǎn)：Strategy，2016年ACCA考試真題，企業(yè)戰(zhàn)略是對(duì)企業(yè)各種戰(zhàn)略的統(tǒng)稱；企業(yè)戰(zhàn)略是層出不窮的，例如信息化就是一個(gè)全新的戰(zhàn)略。企業(yè)戰(zhàn)略雖然有多種，但基本屬性是相同的，都是對(duì)企業(yè)的謀略，都是對(duì)企業(yè)整體性、長(zhǎng)期性、基本性問(wèn)題的計(jì)謀。各種企業(yè)戰(zhàn)略有同也有異，相同的是基本屬性，不同的是謀劃問(wèn)題的層次與角度。

2016年ACCA培訓(xùn)機(jī)構(gòu)哪家好？ACCA P3 考試：Strategy

無(wú)論哪個(gè)方面的計(jì)謀，只要涉及的是企業(yè)整體性、長(zhǎng)期性、基本性問(wèn)題，就屬于企業(yè)戰(zhàn)略的范疇。市場(chǎng)營(yíng)銷學(xué)對(duì)企業(yè)戰(zhàn)略的定義是企業(yè)在市場(chǎng)經(jīng)濟(jì)競(jìng)爭(zhēng)激烈的環(huán)境中，在總結(jié)歷史經(jīng)驗(yàn)、調(diào)查現(xiàn)狀、預(yù)測(cè)未來(lái)的基礎(chǔ)上，為謀求生存和發(fā)展而做出的長(zhǎng)遠(yuǎn)性、全局性的謀劃或方案，常見(jiàn)的戰(zhàn)略類型如下：

1. Do nothing

2. Withdrawal

3. Market penetration

4. Product development

5. Market development

6. Diversification

Do nothing This involves following the current strategy while events around change and can often prove to be a successful short-term strategy. Basically, if an organisation is exposed to some form of competitive threat, its short-term objective is to not react and, hence, get involved in what could be an expensive decision.

Sell out/withdraw from the market This may be followed so as to maximise the return on a business that may be at the top of its cycle and, hence, will be in line with the goal of maximisation of cash flows. Withdrawal from a business sector may be chosen to give the business more focus - for example, Richard Branson's decision to sell his original business Virgin Records to concentrate on the airlines business.

Market penetration This involves increasing the market share in the current market with the current product. Market share can be enhanced by such techniques as improved quality, productivity or increased marketing activity.

Product development This involves introducing a new product into the current market. The product change is often the result of changes and modifications to an existing successful product - for example, Mars ice cream. This is an alternative to the present product and builds on present knowledge and skills.

Market development In this case the organisation keeps its tried and tested products but aims to apply them to different market segments. This strategy maintains the security of the present product while enabling extra revenue to be generated from new segments - for example, McDonald's and its geographic market development.

Diversification This is the most risky of the product market strategies as it involves the introduction of a totally new product in a new market. Diversification can either be related or unrelated.

Related diversification This involves development of the product and market but still remaining within the broad confines of the industry. There are three main types.

1. Backward. A development into the business that inputs into the present business - for example, move up the supply chain into raw material inputs.

2. Forward. A development into activities concerned with a company's outputs also called downstream integration - for example, move down the supply chain into distribution activities.

3. Horizontal. Movement into activities that are competitive with existing activities - for example, to benefit access to market or technology.

Unrelated diversification This involves movement into industries that bear little relationship to the present one and is often the result of a profit motive.

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