ACCA 思维导图

这是一篇关于ACCA的思维导图，该思维导图比较全面。预祝ACCA全科通过，2020年7月考季一次通过3门AAA SBR AFM。

SBL

• 1 strategic choices
  • 1 what is strategic
    • long-term. whole organization, internal and external
  • 2 portfolio analysis
    • cycle - introduction-growth-maturity-decline
    • BCG matrix
  • 3 ansoff matrix安索夫矩阵
    • • 相关多元化战略
        • 横向并购
        • 纵向并购
      • 不相关多元化战略
        • 万金油：risk spreading
      • international diversification
        • ethnocentrism
          • 母国中心
        • polycentrism
          • 多国中心
        • geocentrism and regiocentrism
          • 区域
  • 4 method of development
    • internal development
      • 自己发展
    • acquisitions and mergers
      • 并购
    • franchising
      • 特许经营
    • strategic alliance
      • 战略联盟
    • joint venture
      • 合资企业
    • licensing
      • 许可经营
  • 5 porter's generic strategic
    • cost leadership
    • differentiation
    • focus(or niche)strategic
      • achieve in a niche market
    • strategy clock
  • 6 sustainable competitive advantage - Market mix
    • 7Ps
      • product,place,promotion,price, people,process,physical evidence
  • 7 strategic drift
    • 战略失败，特别是由于环境改变而企业没有做出应对策略而造成的
      • solution: learning organization, knowledge management
• 2 external environment analysis
  • 1 PESTEL
  • 2 Porter's diamond- national environment 评价一个国家产业的竞争力和吸引力
    • • factor conditions
        • resources enjoyed by a country
          • basic- nature resources
          • advanced- higher education
      • demand conditions
        • 市场需求
      • related and supporting industries
        • 产业链
      • firm strategy, structure, rivalry
      • chance
      • government
      • clustering
  • 3 Porter's 5 forces
    • suppliers, buyers, competition/rivalry, new entrants, substitute
  • 4 Scenario planning
    • 一定是指极端情况，类似华为的极限假设
• 3 internal analysis
  • 1 capabilities- resources & competences
    • resources - what they have
    • capabilities - what they do
  • 2 value chain
    • • support
        • infrastructure
        • human resource management
        • technology
        • procurement
      • primary
        • inbound logistics
        • operations
        • outbound logistics
        • marketing & sales
        • service
    • 价值链不仅仅在企业范围之内，还包括在企业之外的供应商和顾客的关系维护relationship management
  • 3 SWOT
  • 4 SFA
    • 评估战略的好坏
      • suitability
        • 是否合适？匹配于战略？搞定weakness？利用机会？……
      • feasibility
        • 是否有这个能力？有这个资源？
      • acceptability
        • 利益相关者是否接受？risk, law, stable, cash flow……？
• 4 financial analysis
  • 1 funding
    • 各种融资工具，以及其利弊
  • 2 financial tools
    • 各种投资评估工具
      • rate of return, payback period, NPV, IRR, EV, decision tree, linear regression(y=ax+b), time series
  • 3 performance measurement
    • 各种财务计算比率
    • F5 budgeting, standard costing, variance analysis, F9 sensitivity analysis
• 5 leadership
  • 1 what is leadership
    • 不同的管理者类型
      • XY 理论， X的员工配Y的经理，Y的员工配X的经理，X是懒人，Y是勤奋的人
  • 2 culture
  • 3 ethics
    • personal ethics
      • tucker's 5 question model
        • profitable
        • legal
        • fair and equitable
        • right, which is prone to subjective judgement
          • 选择A对哪一方不公平，选择B又会损伤谁的利益
        • sustainable or environmentally sound
          • 选择的利弊面，不是对哪一方的影响
        • 最后再写一个summary
    • professional ethics
      • fundamental principles
        • professional competence and due care
          • 保持继续学习、技能以确保足够的技能服务客户，勤勉尽责
        • integrity
          • straightforward and honest
        • professional behaviour
          • comply relevant law and regulation and avoid any distrupted action
        • confidentiality
        • objectivity
          • without any bias and no override judgement
    • corparate social responsibility
      • limited view & equivalent view & extended view 小中大，只关心到直接相关的人 → 关心到间接相关的人 → 关心到公民的权利和义务
      • IR integrated reporting: financial, manufactured, human, intellectual, natual, social
      • environmental footprint: 是指business activities对生态环境的影响, considered the consequences
      • environment audits的3个stages：设定指标、对比结果、报告 metrics, measuring, reporting
• 6 corporate governance
  • 2 11 principles of CG
    • integrity, fairness, judgement, independence, scepticism, probity, transparency, responsibility, accountability, innovation, reputation
  • 3 agency theory
  • 4 stakeholders
    • Mendelow's metrix
  • 5 principle-based VS rule-based aprroach
    • 主要是辨别两个的区别
      • rules有一个明确的规定去遵守
  • 6 public sector governance
  • 7 insider and outsider systems
  • 8 the role of the board
  • 9 nomination committee
    • balance of EDs and NEDs
    • skills, succession planning, size, attract, scrutiny(监视)
    • seperation of CEO and chairman
      • 董事长只为董事会负责，CEO为整个公司负责
  • 10 remuneration committee
    • attract, retain, motivate(reward and punish system)
  • 11 unitary board and multi-tiers board(单层和多层结构)
    • unitary board是ED和NED处于同一层的
    • multi-tiers是NED在ED之上
  • 12 effectiveness of boards
    • 董事们要持续学习以保持足够的skills
  • 13 reporting on CG
    • voluntary disclosure可以向外部释放好的信号
• 7 internal control and audit
  • 1 internal control
  • 2 internal environment(top-tone高层的声音)相当于culture，或内控环境
  • 3 role of audit committee
  • 4 internal audit
  • 5 risk audit
• 8 risk
  • 1 impact of risk on stakeholders
    • shareholders, customers, suppliers, lenders, employee, government
  • 2 embedding risk awareness in an organization's culture and value
    • 嵌入风险意识到公司的文化中
      • risk awareness, culture, embedded, at all level(所有人都要有风险意识)
  • 3 risk management process
    • 3-1 set responsibility
      • 类似job description，risk committee负责
    • 3-2 risk appetite
      • 特指股东的风险偏好
        • 影响因素包括股东的需求、个人性格、公司架构/规模/发展阶段，文化……
    • 3-3 identify risks
    • 3-4 assess risks
      • 风险热图
    • 3-5 risk response
      • TARA
        • 子主题
    • 3-6 monitoring
    • 参考杨德明风控
• 9 technology and data analysis
  • 1 big data
    • 4V volume(more data to discover the trends), velocity(new and real time data), variety(different resource of data), veracity(accuracy)
      • opportunity
  • 2 cloud and mobile technology
    • advantages and disadvantages
  • 3 IT system security & control
    • advantages and disadvantages
  • 4 enabling success: disruptive technology
    • 颠覆性科技，颠覆掉一个领域的技术
  • 5 fintech
  • 6 E-business & E-marketing
    • 7ps 4ps
      • price,production,promotion,place + people,process,physical evidence
• 10 change management
  • 1 organisational structure
    • sole-trader, functional structure, divisional structure, transnational structure, matrix structure
  • 2 talent management
  • 3 strategic change management
    • adaption evolution reconstruction revolution
    • 分析变革应该考虑的因素
      • time
      • scope
      • preservation
        • 需要保留哪些、去掉哪些
      • diversity
      • capability
        • 特指能力、知识、经验
      • capacity
        • 特指资源
      • power
        • 特指权力、职位power
      • readiness
        • 是否准备好了？
    • POPIT变革成功的关键因素
      • people
        • 技能与激励motivation
      • organization
        • management support, business structure, roles & responsibility
      • process
        • manual & automated processes and workarounds
      • IT
        • information requiement & systems
  • 4 process redesign
    • Harmon's process/strategic matrix
      • 复杂程度与重要性p228
      • 自己做和外包的优缺点对比
  • 5 project management
    • project和process是不同的，process是日常经营operation，
    • PID project initiation document
      • anticipated benefit, scope项目覆盖范围, deliverable/outcomes成果, constraints时间与收益, key stakeholders关键利益相关者, project team roles人员结构及职责, risk assessment风险评估, cost estimate成本预测, performance measures.