对于ACCA来说,bpp和kaplan分别是什...
发布时间:2021-03-12
对于ACCA来说,bpp和kaplan分别是什么啊?
最佳答案
目前主要的教材就是BPP、Kaplan和Becker
BPP
BPP以详细见称,BPP教材是全球ACCA使用最多的版本,通俗易懂,ACCA学员以看BPP课本及精简版讲义为主。
Kaplan
Kaplan同样被ACCA官方所认可。不过Kaplan更加适合具备一定财务基础的人来学习,国内考试并不是特别适合。
Becker
Becker Professional Education(贝克尔)是北美教材刚进中国不久,人气并不高,所以很多ACCAer也不会选择,再就是Becker并不是非常适合国内考生。
下面小编为大家准备了 ACCA考试 的相关考题,供大家学习参考。
(b) Both divisions have recognised the need for a strategic alliance to help them achieve a successful entry into
European markets.
Critically evaluate the advantages and disadvantages of the divisions using strategic alliances to develop their
respective businesses in Europe. (15 marks)
(b) Johnson, Scholes and Whittington define a strategic alliance as ‘where two or more organisations share resources and
activities to pursue a strategy’. There are a number of types of alliance ranging from a formal joint venture through to networks
where there is collaboration but no formal agreement. The type of strategic alliance will be affected by how quickly market
conditions are changing – swift rates of change may require flexible less formal types of alliance and determine whether
specific dedicated resources are required or whether the partners can use existing resources. Johnson, Scholes and
Whittington argue that for an alliance to be successful there needs to be a clear strategic purpose and senior management
support; compatibility between the partners at all levels – this may be complicated if it is a cross-border alliance; time spent
defining and meeting performance expectations including clear goals, governance and organisational arrangements; and
finally trust both in terms of respective competences and trustworthiness.
6D–ENGAA
Paper 3.5
6D–ENGAA
Paper 3.5
The advantages that may be gained by a successful strategic alliance include creating a joint operation that has a ‘critical
mass’ that may lead to lower costs or an improved offer to the customer. It may also allow each partner to specialise in areas
where they have a particular advantage or competence. Interestingly, alliances are often entered into where a company is
seeking to enter new geographical markets, as is the case with both divisions. The partner brings local knowledge and
expertise in distribution, marketing and customer support. A good strategic alliance will also enable the partners to learn from
one another and develop competences that may be used in other markets. Often firms looking to develop an e-business will
use an alliance with a partner with experience in website development. Once its e-business is up and running a firm may
eventually decide to bring the website design skills in-house and acquire the partner.
Disadvantages of alliances range from over-dependence on the partner, not developing own core competences and a tendency
for them not to have a defined end date. Clearly there is a real danger of the partner eventually becoming a competitor.
In assessing the suitability for each division in using a strategic alliance to enter European markets one clearly has to analyse
the very different positions of the divisions in terms of what they can offer a potential partner. The earlier analysis suggests
that the Shirtmaster division may have the greater difficulty in attracting a partner. One may seriously question the feasibility
of using the Shirtmaster brand in Europe and the competences the division has in terms of manufacturing and selling to large
numbers of small independent UK clothing retailers would seem inappropriate to potential European partners. Ironically, if
the management consultant recommends that the Shirtmaster division sources some or all of its shirts from low cost
manufacturers in Europe this may provide a reason for setting up an alliance with such a manufacturer.
The prospects of developing a strategic alliance in the Corporate Clothing division are much more favourable. The division
has developed a value added service for its corporate customers, indeed its relationship with its customers can be seen as a
relatively informal network or alliance and there seems every chance this could be replicated with large corporate customers
in Europe. Equally, there may be European workwear companies looking to grow and develop who would welcome sharingthe Corporate Clothing division’s expertise.
2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the following
estimated information relates:
(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basis
over a three-year period with a nil residual value at the end of year 3.
(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.
(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be
$1·937m using a cost of capital of 10%.
(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within the
Delta Group.
Required:
(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the above
information) on the values obtained in reconciling the short-term and long-term decision views likely to
be adopted by divisional management regarding the viability of the proposed investment. (6 marks)
(b) Describe the skills that a counsellor should possess. (14 marks)
(b) It is clear that many of the problems at Bailey’s that have led to the unhappy atmosphere lend themselves to resolution through the neutral and non-judgemental approach offered by the appointment of external counsellors. The counsellor must be in a position to help the individual employee to identify problems, issues and possible solutions to the kind of problems that have manifested themselves at Bailey’s: poor production, unrest, low morale and significantly, the long tradition of poor pay that is leading to employee family problems outside the factory. There is always the danger of leading the employee, so the counsellor must adopt a passive role, show interest and encourage reflection whilst allowing the employee to lead and talk around the issues. Open questions must be used to help the employee explore ideas and feelings. The counsellor must be an active listener, speaking only to clarify issues and elicit answers when appropriate. Above all, the counsellor must be impartial and this is why Bailey’s has appointed outside counsellors.
Counselling skills require the ability to establish rapport with the employee, to clarify and summarise as appropriate, to ask non-specific questions, use a non-directive approach, to listen and be able to discern what is meant by what the employee says. In addition, the counsellor must allow the employee to be silent if he or she wishes to be, to allow any meeting to take place at the speed of the employee and anticipate the employee’s views on the causes, which at Bailey’s are many, and to allow solutions to the problems.
声明:本文内容由互联网用户自发贡献自行上传,本网站不拥有所有权,未作人工编辑处理,也不承担相关法律责任。如果您发现有涉嫌版权的内容,欢迎发送邮件至:contact@51tk.com 进行举报,并提供相关证据,工作人员会在5个工作日内联系你,一经查实,本站将立刻删除涉嫌侵权内容。
- 2021-03-11
- 2021-04-15
- 2021-04-21
- 2021-03-10
- 2021-03-10
- 2021-03-10
- 2021-04-20
- 2021-03-11
- 2021-03-11
- 2021-06-02
- 2021-03-12
- 2021-03-11
- 2021-03-11
- 2021-03-12
- 2021-07-07
- 2021-12-31
- 2021-04-25
- 2021-05-09
- 2021-06-18
- 2021-06-05
- 2021-03-12
- 2021-03-12
- 2021-06-22
- 2021-03-12
- 2021-03-12
- 2021-06-02
- 2021-07-08
- 2021-03-12
- 2021-04-21
- 2021-06-29