会计考友 发表于 2012-2-23 17:09:42

2011年ACCA考试《F5业绩管理》讲义(63)

 3 Reducing uncertainty in particular situations   Situations where it is particularly important for an organisation to reduce uncertainty include:
  § further development of existing products
  § entry into a new market
  § launch of a new product or service
  § diversification.
  Illustration 3 – Reducing uncertainty in particular situations
  Company X, a manufacturer of TVs, is considering diversifying into the manufacture of cameras.
  It wishes to gain an understanding of the market and, in particular,
  § the product range offered by existing and potential competitors
  § the number of outlets forming the distribution network for competitor products
  § the structure of these networks by size, location and their relation to the end user
  § the best overseas markets for its planned products.
  The company wishes to minimise its research costs and to gather the data as rapidly as possible.
  Suggested research technique: Desk research.www.examw.com
  Desk research, involving the collection of information from secondary sources:
  § would meet the criteria of speed and low cost
  § would be cheaper and quicker than field research
  § might not, however,
  - be entirely accurate

  - be totally up to date.
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