十2010年注會(huì)綜合階段綜合英語(yǔ)講義(已排版可直接打印)全

1、原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群2010年注冊(cè)會(huì)計(jì)師考試輔導(dǎo)教案綜合階段一綜合英語(yǔ)2010年注會(huì)綜合階段綜合英語(yǔ)總論【知識(shí)點(diǎn)1】總體背景介紹1為適應(yīng)經(jīng)濟(jì)全球化的趨勢(shì)， 以及注冊(cè)會(huì)計(jì)師在工作中的實(shí)際 需要，中注協(xié)近年來(lái)不斷加強(qiáng)對(duì)專(zhuān)業(yè)財(cái)經(jīng)英語(yǔ)的考察力度。這其 實(shí)代表的是未來(lái)注冊(cè)會(huì)計(jì)師發(fā)展要求的一個(gè)大方向，一個(gè)發(fā)展趨 勢(shì)。2經(jīng)過(guò)2009年

2、注會(huì)改革前幾年的鋪墊（錦上添花，不傷筋動(dòng) 骨”階段），今年中注協(xié)在綜合階段正式提升了英語(yǔ)考查的地位（由游離于”體制外轉(zhuǎn)化為體制內(nèi)”。®財(cái)務(wù)報(bào)表分析財(cái)務(wù)怙飩艮期薯整誰(shuí)誥本養(yǎng)理瓜囂利冊(cè)趣峻評(píng)價(jià)財(cái)務(wù)賤本管理25hri3財(cái)經(jīng)專(zhuān)業(yè)英語(yǔ)的考查在綜合考試階段的位置第2頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群綜英概圖-1公可按略與 風(fēng)隍管理2.

3、5ti rs踽砸瞬左制脆管理蜩0%經(jīng)濟(jì)t Economic Law5 J宗合（下午）3.5個(gè)小時(shí)財(cái)務(wù)威卒管理 (Financial Managenierit and CostManagement)公司戰(zhàn)略與鳳險(xiǎn)管理C Corporate Strategy andRusk Management)稅法(Taxation Laws )【看圖說(shuō)話】1. 綜合階段考試大綱明確指出的考試知識(shí)點(diǎn)范圍涉及專(zhuān)業(yè)階 段的6科考試：會(huì)計(jì)、審計(jì)、財(cái)務(wù)成本管理、公 司戰(zhàn)略與風(fēng)險(xiǎn)管理、經(jīng)濟(jì)法和稅法（其中道德操守并 在審計(jì)中）。2. 根據(jù)綜合階段考試大綱，已給出每科考查的主要知識(shí)點(diǎn)，財(cái)經(jīng)專(zhuān)業(yè)英語(yǔ)主要圍繞這些知識(shí)點(diǎn)展開(kāi)講解。

4、3. 每科財(cái)經(jīng)專(zhuān)業(yè)英語(yǔ)總講授時(shí)間控制在2個(gè)小時(shí)左右，其中每 一個(gè)小時(shí)為一個(gè)單元（Unit）;分兩輪講解。具體授課目錄如下：綜英圖0-3I Unit 1 Corporate Strategy a nd Ri iI Manaus menifil4從發(fā)展趨勢(shì)看，與其 被動(dòng)應(yīng)戰(zhàn)”不如 主動(dòng)出擊”希望那 些今后參加綜合階段考試的廣大學(xué)員，從現(xiàn)在開(kāi)始，從點(diǎn)滴開(kāi)始， 逐漸培養(yǎng)對(duì)財(cái)經(jīng)專(zhuān)業(yè)英語(yǔ)的學(xué)習(xí)興趣。不積跬步，無(wú)以至千里。只要堅(jiān)持一段時(shí)間，就會(huì)看到明顯的效果和進(jìn)步。這既是提升考 試勝算的方法，同時(shí)也是增強(qiáng)在實(shí)際工作中自身競(jìng)爭(zhēng)優(yōu)勢(shì)的手段。一個(gè)人只有肯先為自己堅(jiān)持，別人才會(huì)為你堅(jiān)持！【知識(shí)點(diǎn)2】輔導(dǎo)安排和思路綜

5、英概圖-2I Unit 2 Auditing and Ethics (1)| Unit 3 Financial and Cost| Man4gemantl)Unit 4 Accounting (1)irporate Strat&gy sndl Risk ent 2I Unit 5 Economic Laws (LUnit 11 Economic Laws (2)| Unit6TaxationLawsfl)Unit 12 TaKation Laws (2)第3頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便

6、考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群第#頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群because so draw g conclusion agree/disagree第#頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)

7、歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群第4頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群其中穿插講解:綜英圖0-4如何趨

8、Suggest/ProposeExplainDescribeAnalyzeExamineCompare/Contrast identifyConsiderUseEvaluate/Assess常用文愉MemoReportMinutesEmailNotes.r PoliticalDiamondEconomydi anion d condition SocialL TechnologyUnit 1 Corporate Strategy and Risk Man ageme nt-Part A概述Content富 The environment and competitive forces僅 Mark

9、eting and the value of goods and services僅 Internal sources, capabilities and competences衛(wèi) Strategic choicesOrga nizatio nal structurePART I The en vir onment and competitive forces1.E nvir onmentSWOT3ti ength/ ThreatOpportunityPicture 1-1The macro-environment« PESTEL Porter's diamondIndubt

10、ry/sectoranjlysh Product life cycle Porter five forcestCompetitors/markeB Strategic groups SegmentationGlossary:+(0 < T ) externalAVIs <W ) internal1. Macro-e nviro nment:宏觀經(jīng)濟(jì)環(huán)境2. Porter ' s diamon波特的鉆石模型(研究國(guó)家競(jìng)爭(zhēng)力)3. Porter ' s five force波特的五力模型4.Industry: 行業(yè)5.Sector:部門(mén)，領(lǐng)域An industry is

11、 a group of firms selling the same principal product or products which are close substitutes. A sector exte nds the idea of in dustry into the public services.6.C on verge nee:集中，趨同7.SWOT: SWOT 模型8.Opportu nity:機(jī)會(huì)第5頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制

12、作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群第6頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群9.Threat:威脅10.Strength:優(yōu)勢(shì)11. Weak ness:劣勢(shì)12. Competitor:競(jìng)爭(zhēng)者13. Product life cycle:產(chǎn)

13、品生命周期14.Strategic group:戰(zhàn)略組群15.Segmentation:纟田分2.The PESTEL modelThe PESTEL model looks at the macro environment, using thePoliticalThe political en viro nment in cludes taxati on policy, gover nment stability and foreig n trade regulati ons.Econo micThe econo mic en vir onment in cludes in terest r

14、ates, in flati on, bus in ess cycles, un employme nt, disposable in come and en ergy availability and cost.SocialThe social/culture environment includes populati on demographics, social mobility, in come distributi on, lifestyle cha nges, attitudes to work and leisure, levels of education and con su

15、merism.Tech no logicalThetech no logicalen vir onmentisin flue needby gover nment spe nding onresearch, new discoveries and development, gover nment and in dustry focus of tech no logical effort, speed of tech no logical tran sfer and rates of obsolesce nee.EcologicalThe ecological environment, some

16、times just referred to as the environmentways in which the orga ni zati on can produce its goods and services with the minimum en viro nmen tal damage.LegalThe legal en vir onment covers in flue nces such as taxati on, employme nt law, mono poly legislatio n and en vir onmen tal protecti on laws.fol

17、low ing headi ngs:mt erest rateijriemploymentinflationbusiness cycledisposableavailable ener gydispose 處置disposablemobiledsmogiaphy leisure 人統(tǒng)計(jì)學(xué)mobility income distributionW)influence governmentspending spend on -focustransfer pxicingraterate of obsolescence,consider3. Porter ' s diamondDemand c

18、onditionrivalryGlossaryDema nd con diti on ( also called diam ond con diti on ) 需求條件, 又稱(chēng)鉆石條件Factor conditions 有利因素狀況Related and supporting industries 相關(guān)和支持性行業(yè)的存在Firm strategy, structure and rivalry 企業(yè)戰(zhàn)略、結(jié)構(gòu)和同業(yè)競(jìng)爭(zhēng)4.Porter ' s five forces model第8頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博

19、洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群Picture1-3Glossary1. Threat of new entrants 新進(jìn)入者的威脅2. Barrier to entry 進(jìn)入壁壘3. Power of supplier 供應(yīng)商力量4. Customer 客戶(hù)5. Competitive rivalry between existing firms 現(xiàn)存企業(yè)間的競(jìng) 爭(zhēng)對(duì)手6.Substitute product 替代產(chǎn)品Power o

20、f supplierpowerofSubstitute product Customerclient/customer buyerPorter looked at the structure of industries. In particular, he was in terested in assess ing in dustry attractive ness, by which he meant how easy it would be to make above average profits (for shareholders and to fund adequate invest

21、ment ). He concluded that industryattractive ness depe nds on five factors or forces.be interested in assesswhichattractivenessadj.above average profitSharB+holderConclude investmentConelusiondepend onDraw a comclusionLwt； s dxav a conclusionThreatofnewen tra ntsNew entran ts in to a market will bri

22、ng extracapacityandinten sifycompetiti on. The threat from new entrants will depend upon the strength of the barriers to entry and the likely response of existing competitors to a new entrant.空 Ec onomy of scale©Product differe ntiati on和 Capital requireme ntsV Switch ing cost賢Access to distrib

23、ution channels辛Cost adva ntages of existi ng producers Kno w-how.RegulationThreat of substitute productsThis threat is across industries (e.g. rail travel versus bus travel versus private car) or with in an in dustry(e.g. l onglife milk as a substitute for delivered fresh milk ).Bargaining power of

24、customersPowerful customers can force price cuts and/or quality improvements. Either way, margins are eroded. Bargaining power is high whe n a comb in ati on of factors arises:環(huán) A buyer ' purchases are a high proportion of the supplier ' tsta bus in ess or represe nt a high proporti on of to

25、tal trade in that market環(huán) A buy makes a low profit? The quality of purchases is uni mporta nt or delivery tim ing is irrelevant, and prices will be forced dow n.There are similar alter native products available from other suppliers.The power of suppliers to charge higher Barga ining power of prices

26、will be in flue need by the suppliersfollowi ng:卜The degree to which switching costs第10頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群Competition/rivalryapply and substitutes are available 卜 The pr

27、esenee of one or two dominant suppliers con trolli ng pricesi The extent to which products offered have a uniqueness of brand, technical performanee or design not availableelsewhere.Intensity of existing competition willdepend on the following factors:卜 Number and relative strength of competitors.:&

28、#39;Rate of growth.t Where high fixed costs are involved companies will cut prices to marginal cost levels to protect volume, and drive weaker competitors out of the market.E lf buyers can switch easily between suppliers the competiti on is kee n.環(huán) If the exit barrier ( i.e. the cost ncurred in leav

29、ing the market ) is high, companies will hang on until forced out, thereby in creas ing competiti on and depress ing profit.fenter intoeztra capacityintensify competition petitive adj.depend on 依靠*取決于likelyresponse of(_ to a new entranteitherneithersinilarerodealternative bulk discount元 0102-12

30、highez priceswitching costthewhich svritchinjsts applvfto)doninantewdj.dominanceextent/degree 程度 uniquBextent to wbixh productto extentintensityintensifyz entityX competitorexit barxiebx / suritchmg ugtbuyex ；5.The life cycle model第12頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考

31、生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群第13頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群IntroductionGrowthBond到期日HatuxityDeclineCSFpenetr at ionmergei

32、磁并購(gòu) AcquisitionnsProductio n processesShort product ion runswithspecialized distributorsMass product ionOvercapacity beg instodevelop; long producti on runsHighincidenee ofovercapacityCritical success factorsInno vative productProductsareable to be mass producedEfficie ncy in Brand operations to loy

33、alty keep costs Low lowoverheads6.Strategic group:inconsistenttakeoverinappropriate unMass production standardize standardizationHave similar characteristics, e.g. size9 Pursue similar competitive strategies over time, e.g. heavy advertis ingHave similar assets and skills, e.g. quality imagedifferen

34、tiation差異化Brand loyaltyProdu亡tzLanGerha需) 制造費(fèi)用零星賽用第#頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群Picture 1-5In dustry featuresIn troductio nGrowthMaturityDecli neCompetiti onFew playersManynewent

35、rants and mergers/takeov er. Fight for market share.Shake-outHeavyleaves only a discounting fewlarge andpriceplayerswars.Dema ndUsually higher- inco me buyersIn creas ing market pen etrati onGrowth rate fails,mostpurchases now replacement Falling orrepeat dema ndbuying. Well in formed, dema nding bu

36、yers.Techno logyNon-sta ndar dNarrow inginthe range of tech no logies appliedKno wledge is wellun derstood by all players in the marketKno wledge iswellun derstood byallplayers in the marketProduct characteristi csDifferen ces inchoice,incon siste nt qualityStandardizati LessImproveme ntonof emphasi

37、s onin the design products with product and qualityonlysmall differe ntiatidiffere ntiatio onPART II Marketi ng and the value of goods and services1. Critical Success Factors ( CSF)Critical success factors (CSFs) are performa nee requireme nts that are fun dame ntal to an orga ni zati on success. In

38、 this con text CSFs should thus be viewed as those product features that are particularly valued by customers. This is where the organization must outperform competiti on.Measured targets for CSFs are called key performa nee in dicators(KPIs).2. Value cha inchGlossaryValue chain 價(jià)值鏈Support or sec on

39、 dary value activities 輔助活動(dòng)Primary value activities 基本活動(dòng)Firm in frastructure 企業(yè)基礎(chǔ)設(shè)施建設(shè)Human resource management 人力資源管理 Tech no logy developme nt 技術(shù)開(kāi)發(fā) Procurement 采購(gòu)Inbound logistics 進(jìn)貨后勤Operations生產(chǎn)經(jīng)營(yíng)Outbound logistics 發(fā)貨后勤Marketing and sales 市場(chǎng)營(yíng)銷(xiāo)Service 服務(wù)Margin利潤(rùn)Procureiiient+ add valueinboundoutbo

40、und operation 搞competitors.Receive xaw materialsCraftsmanStoreJITSkilledhandle第15頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群contribute tobreakdown competitive advantage approach to 方法，理論!靠近Outs

41、ourcing 外包due to由弓Outsource因 result in 果Cbulk discoiart)果 result from 因第#頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群第#頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出

42、了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注會(huì)考試交流群bulk discount,flexibilityExp已工七buym工flexibletailorOnce CSFs have been identified, the firm needs to be analyzewhether and where it is adding value (as perceived by customers) to products.Porter developed the value chain to he

43、lp identify which activities within the firm were contributing to a competitive advantage and which were not.The approach involves breaking down the firm into five第#頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ158750733

44、6。歡迎訪問(wèn)博洋注會(huì)考試交流群primary ' and four'support ' activities, and then looking at each to sAe organizations in a particar industry wiHhave a similar第#頁(yè)原始資料均來(lái)自互聯(lián)網(wǎng)，原始資料版權(quán)歸網(wǎng)校所有，感謝老師的精彩授課！若有侵犯您的權(quán)益，請(qǐng)及時(shí)告知。本教案由博洋精心制作而成，以方便考生學(xué)習(xí)。制作中付出了辛勤勞動(dòng)，故排版制作權(quán)歸博洋獨(dú)有！他人不得用于商業(yè)目的！若想要本教案老師姓名及更多完整教案請(qǐng)聯(lián)系QQ1587507336。歡迎訪問(wèn)博洋注

45、會(huì)考試交流群if they give a cost advantage or quality advantage.Primary activities:nbound ogisticsReceiving, storing and handling raw material in puts. For example, a just-i n-time stock system could give a cost adva ntage.Operati onsTran sformatio n of the raw materials into fini shed goods and services.

46、For example, using skilled craftsme n could give a quality adva ntage.Outbo und ogisticsStoring, distributing and delivering finished goods to customers. For example, outsourcing deliveri ng could give a cost adva ntage.Market ing and salesFor example, sponsorship of a sports celebrity could enhance

47、 the image of the product.ServiceAll activities that occur after the point of sale, such as installation, training and repair, e.g. Marks and Spencer ' sriendly approach to returns gives it a perceived a quality advantage.Secon dary activitiesFirmin frastructureHow the firm is organized. For exa

48、mple, cen tralized buying could result in cost savings due to bulk disco un ts.Tech no logy developme ntHow the firm uses tech no logy. For example, the latest computer-c on trolledmach inerygives greater flexibility to tailor products to in dividual customer specificati ons.Huma n resources develop

49、me ntHow people con tribute to competitive advantage. For example, employing expert buyers could enable a supermarket to purchase better wines tha n competitors.Procureme ntPurchas ing, but no t just limited to materials. For example, buying a build ing out or tow n could give a cost adva ntage over

50、 high streetvalue cha in, which will in clude activities such as: Obtai ning raw materials.Designing productsBuilding manufacturing facilitiesDevelop ing co-operative agreeme ntsProvidi ng customer serviceIt is vital that the linkages between the different elements of a value chain are considered. F

51、irstly this is to ensure consistency. Secondly it may be that through linking separate activities more effectively tha n competitors, a firm can gain a competitive adva ntage.3. Be nchmarki ngBenchmarking is the process of systematic comparison of a service, practice or process. Its use is to provide a target for action in order to improve competitive positi on.基準(zhǔn)分析是企業(yè)和競(jìng)爭(zhēng)對(duì)手在勞務(wù)、實(shí)踐或流程等方面系統(tǒng) 進(jìn)行比較的過(guò)程。其主要目的就是為提升競(jìng)爭(zhēng)力而設(shè)定相關(guān)目標(biāo)。not limited tocoup axe paxisonThe main ben efits in clude: 主要好處包括：a) Improved performanee and added value 提升業(yè)績(jī)和增加價(jià) 值b) Improved