2011年ACCA《F1会计师与企业》辅导讲义(8)

文章作者 100test 发表时间 2011:10:04 04:17:54
来源 100Test.Com百考试题网

　　3.2 The nature of strategic planning

　　Strategic planning is characterised by the following:

　　§ Long-term perspective.

　　§ Looks at the whole organisation as well as individual products and markets.

　　§ Sets the direction of the whole organisation and integrates its activities.

　　§ Considers the views of all stakeholders, not just the shareholders’ perspective.

　　§ Analyses the organisation’s resources and defines resource requirements.

　　§ Relates the organisation to its environments.

　　§ Looks at gaining a sustainable competitive advantage.