2011年ACCA《F1会计师与企业》讲义(8)
3.2 The nature of strategic planning Strategic planning is characterised by the following:§ Long-term perspective.中 华 考 试 网
§ 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.
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