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P3 學(xué)習(xí)重點(diǎn)之“Strategic analysis”(二)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2016/06/02 18:12:33 字體:

  P3 學(xué)習(xí)重點(diǎn)之“Strategic analysis”(二)

  ACCA P3考試:Strategic analysis

  確定了企業(yè)的目標(biāo),也就是“我們要去哪里?”接下來,我們要知道來自外部環(huán)境的主要威脅是什么?評(píng)估外部環(huán)境的至簡(jiǎn)單方法是使用以下2個(gè)框架:

  1. Porter's five forces.

  2. PESTEL analysis.

  Porter's five forces

  The five forces are summarised as follows:

  1. The threat from new entrants

  Capital cost of entry.

  Economies of scale.

  Differentiation.

  Switching costs.

  Expected retaliation.

  Legislation.

  Access to distribution channels.

  2. The bargaining power of buyers

  Do the buyers of the product have the power to depress the supplier's prices?

  3. The bargaining power of suppliers

  the concentration of suppliers: if only a few suppliers, the buyers will have less opportunity to shop around

  the degree to which products can be substituted by the various suppliers

  the level of importance attached to the buyer by the supplier. The switching costs of moving to another supplier.

  4. The threat from substitute products

  If there are similar products that can be used as substitute then the demand for the product will increase or decrease as it moves upwards or downwards in price relative to substitutes.

  5. The extent of competitive rivalry

  The most competitive markets will be affected by the previously discussed forces. However they will also be affected by:

  the number of competitors and the degree of concentration

  the rate of growth of the industry

  the cost structures if high - fixed costs prices are often cut to generate volume

  the exit costs. If they are high, firms may be willing to accept low margins so as to stay in the industry.

  PESTEL factors

  The other framework, which should be applied when surveying the external environment, is PESTEL factors:

  Political environment

  Political influence will include legislation on trading, pricing, dividends, tax, employment, as well as health and safety.

  Economic environment

  The current state of the economy can affect how a company performs. The rate of growth in the economy is a measure of the overall change in demand for goods and services.

  The social environment The organisation is also influenced by changes in the nature, habits and attitudes of society.

  The technological influences This is an area in which change takes place very rapidly and the organisations need to be constantly aware of what is going on.

  Environmental This concerns issues regarding factors that could impact on the ecological balance of the environment and could include such issues as climate change and pollution

  Legal environment

  How an organisation does business:

  Law of contract, law on unfair selling practices, health and safety legislation.

  How an organisation treats its employees, employment laws.

  How an organisation gives information about its performance.

  Legislation on competitive behaviour.

  Environmental legislation.

  The social environment

  The organisation is also influenced by changes in the nature, habits and attitudes of society.

  The technological influences

  This is an area in which change takes place very rapidly and the organisations need to be constantly aware of what is going on.

  Environmental

  This concerns issues regarding factors that could impact on the ecological balance of the environment and could include such issues as climate change and pollution

  Legal environment

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