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2011年ACCA《F1会计师与企业》讲义(8)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
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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