P3 学习重点之"Strategic analysis"(一)

　　ACCA P3考试：Strategic analysis

　　我们首先要确定的一个问题是"我们要去哪里?"。这个问题的答案受多种因素的影响。关键人物往往是企业的拥有者(例如，股东)，他们对这个企业有何种期望。然而，同时也要考虑其他利益相关者的影响，包括政府，员工和组织的基本文化。这些意见往往汇合成为一个企业的愿景或使命宣言。

　　要想达到目标，就要了解我们在资源存在什么样的制约因素?所需要的资源包括金融、机械设备和人力资源。然而，为了方便，我建议你只想6Ms。它可以概括为：

　　The typical questions, which you would ask against each of these resource constraints, would be as follows:

　　Money

　　·How much do we have?

　　·What is the current cost of our capital?

　　·Is the company excessively geared or are there any opportunities for raising additional finance?

　　Machinery

　　This would refer to machinery in the broadest sense of the word, and typical questions one might ask would include:

　　·How technically up to date is the machinery?

　　·Is there a danger of obsolescence?

　　·Has it been poorly maintained over the years?

　　Manpower

　　·How expensive is our workforce?

　　·How efficient are our employees?

　　·Is the business overstaffed?

　　·Is it understaffed?

　　·What is the labour turnover rate?

　　·What is the absence rate?

　　·Are there good structures to allow management succession?

　　Markets

　　There is a danger of overlapping with the external environment here, so try to keep to such questions as:

　　·Are the markets declining/growing?

　　·Where are new markets emerging?

　　·How strong are our brands in the current market?

　　Materials

　　·How expensive are our materials compared to our competitors?

　　·Do our suppliers have excessive control of materials?

　　·Do we have favourable access to materials?

　　·Are our raw materials becoming exhausted?

　　Make-up

　　·What type of structures do we have and are they likely to limit future growth?

　　·What is the culture of the organisation and will it stifle or fuel future developments?