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20xx年注冊(cè)會(huì)計(jì)師-公司戰(zhàn)略與風(fēng)險(xiǎn)管理-英語(yǔ)講義-全-在線瀏覽

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【正文】 n is relatively less intense) ( 3)行業(yè)的固定成本。s fixed costs. If the Industry have high fixed costs, the existing enterprises will increase production in order to reduce unit fixed costs, which will result in fierce petition) 三、市場(chǎng)分析 ( the market analysis) 為了解和滿足消費(fèi)者,可從三個(gè)戰(zhàn)略問(wèn)題來(lái)進(jìn)行分析:即消費(fèi)細(xì)分、消費(fèi)動(dòng)機(jī)以及消費(fèi)者未滿足的需求( In order to understand and meet/satisfy the need of consumers, we can analyze the market from three strategic aspects, namely, consumer segmentation, consumer motivation and unmet consumer needs)。 根源:由于市 場(chǎng)在勞動(dòng)力(例如,最低工資標(biāo)準(zhǔn)和勞動(dòng)力的流動(dòng)性)和知識(shí)(技術(shù)和專(zhuān)業(yè)技能)方面的不完善,導(dǎo)致了各國(guó)之間的資源成本存在差異( Causes: The market is imperfect in the labor( for example, the imperfections of the minimum wage and labor mobility) and knowledge( technical and professional skills) , and therefore there are different costs of resources among countries.) 尋求市場(chǎng)( Search markets) 市場(chǎng)尋求者包括那些維持和保護(hù)現(xiàn)有市場(chǎng)、探索和發(fā)展新市場(chǎng)的企業(yè)。 ( 2)將活動(dòng)分布于經(jīng)濟(jì)結(jié)構(gòu)和收入水平類(lèi)似的國(guó)家( The activities of the enterprises are distributed in countries with similar economic structure and ine levels)。這類(lèi)企業(yè) 可能追求一體化的全球性或區(qū)域性戰(zhàn)略( The strategic asset seeking and efficiency seeking are closely related. These panies may pursue the integration of global or regional strategy.) 戰(zhàn)略性資產(chǎn)尋求者主要分為保護(hù)型和擴(kuò)張型兩大類(lèi)( Strategic asset seeking is divided into the protection and expansion of two categories)。企業(yè)具備多種資源,但是,并不是所有的資源都能形成核心競(jìng)爭(zhēng)力。戰(zhàn)略分析的一個(gè)重點(diǎn)是識(shí)別哪些資源可以形成企業(yè)的核心競(jìng)爭(zhēng)力( The core petitiveness can bring the resources and capabilities of petitive advantage relative to petitors. The enterprises own a variety of resources, however not all resources can form the core petitiveness. On the contrary, some may even undermine the petitiveness of enterprises. The focus of strategic analysis is to identify what resources can form the core petitiveness of enterprises.) 若企業(yè)的能力能同時(shí)滿足以下三個(gè)關(guān)鍵測(cè)試則可稱(chēng)之為核心競(jìng)爭(zhēng)力( If the ability of enterprises can meet the following three key test simultaneously, it can be called the core petitiveness): ( Whether it is valuable to customer)? ( Compared with the petitors, does it have an advantage)? ( Is it difficult to be imitated or copied)? 能夠建立企業(yè)核心競(jìng)爭(zhēng)力的資源主要包括以下五種( The resources which able to build the core petitiveness of enterprises include the following five types): ( 1)建立競(jìng)爭(zhēng)優(yōu)勢(shì)的資源( Resources with petitive advantage)。 ( 2)稀缺資源( Scarce Resources)。s core petitiveness)。不可被模仿的資源主要包括獨(dú)特的實(shí)物資源(如旅游景點(diǎn)、礦山等)、企業(yè)文化、商標(biāo)、專(zhuān)利、公眾的品牌忠誠(chéng)度等( The resources which cannot be imitated include the unique inkind/physical resources ( such as tourist attractions, mining, etc.) , corporate culture, trademarks, patents, public brand loyalty, etc.)。 ( 5)持久的資源( Everlasting Resources)。 六、價(jià)值鏈分析 ( ValueChain Analysis) (一)波特的價(jià)值鏈理論( Michael Porter39。 波特把價(jià)值鏈定義為顧客愿意為企業(yè)提供的產(chǎn)品或服務(wù)支付的價(jià)格。波特認(rèn)為,企業(yè)應(yīng)該按照成本最小化或者產(chǎn)品差異化的戰(zhàn)略來(lái)分配資源,這是能為企業(yè)帶來(lái)競(jìng) 爭(zhēng)性優(yōu)勢(shì)和超常利潤(rùn)的一般性戰(zhàn)略( Michael Porter39。 and the second is to increase ine if possible. Porter believes that enterprises should use the strategy of costs minimization or product differentiation allocate resources, which is the general strategy that can bring petitive advantage and extraordinary profits)。 例如,入貨、倉(cāng)儲(chǔ),存貨控制等( For example, product receipt, warehousing, inventory control, etc) ( 2)生產(chǎn)經(jīng)營(yíng) ( Operations) 將各種投入品轉(zhuǎn)化為最終產(chǎn)品或 服 務(wù) 的 各 種活 動(dòng) ( The variety of activities relevant to the inputs transferred to the final product or service) 例如,機(jī)械加工,組裝,測(cè)試包裝等( For example, machining, assembly, testing, packaging, etc.) ( 3)發(fā)貨后勤 產(chǎn)品集中、儲(chǔ)存以及配送最終 如產(chǎn)品庫(kù)存,搬運(yùn),送貨等。 ( 2)采購(gòu) ( Procurement) 是指購(gòu)買(mǎi)各種投入的活動(dòng)( The activities of the purchase of various inputs) 包括了所有與供銷(xiāo)商有關(guān)的活動(dòng)( Includes all activities related to the supply and marketing)。 8 / 63 大家網(wǎng) 更多精品在大家 ! 大家 學(xué)習(xí) 網(wǎng) 聲明:本資料由 大家論壇經(jīng)濟(jì)師考試專(zhuān)區(qū) http://club.topsage.com/forum1151.html 收集整理,轉(zhuǎn)載請(qǐng)注明出自 http://club.topsagom 更多注會(huì) CPA考試信息,考試真題,模擬題: http://club.topsage.com/forum1151.html 大家論壇,全免費(fèi)公益性注冊(cè)會(huì)計(jì)師論壇,等待您的光臨! ( 4)技術(shù)開(kāi)發(fā) ( Technology Development) 包括技術(shù)訣竅或技術(shù)成分、工藝設(shè)備,生產(chǎn)過(guò)程,產(chǎn)品設(shè)計(jì)和研究、辦公自動(dòng)化等( Including technical knowhow or technical ponents, process equipment, production processes, product design and research, office automation.)。 SWOT分析綜合分析了企業(yè)的內(nèi)部資源與能力,例如企業(yè)的優(yōu)勢(shì)和劣勢(shì)以及對(duì)環(huán)境的分析,又如行業(yè)內(nèi)競(jìng)爭(zhēng)所帶來(lái)的機(jī)會(huì)和威脅等( Strength and weakness in the internal environment are unique enterprise information, while opportunities and threats in the external environment are mon information for enterprises. SWOT analysis prehensively analyses the enterprise39。 ( Strength) 優(yōu)勢(shì)是指能為企業(yè)帶來(lái)重要競(jìng)爭(zhēng)優(yōu)勢(shì)的積極因素或獨(dú)特能力。企業(yè)需要不斷地尋找匹配其優(yōu)勢(shì)的機(jī)會(huì),從而幫助企業(yè)優(yōu)化協(xié)同效應(yīng)( The advantage refers to the positive factors or unique ability that can bring significant petitive advantage for enterprises. It includes management expertise, the current market positioning, firm size, corporate structure, financial resources, staffing, image or reputation and so on. The enterprises need to keep searching/looking for the opportunity to match their strengths, and to help enterprises optimize the synergistic effect.) ( Weakness) 劣勢(shì)是指限制企業(yè)發(fā)展且有待改正的消極方面。此外還包括缺乏現(xiàn)金流、高額的沉沒(méi)成本、大量的客戶投訴以及優(yōu)秀人才的短缺等( Weakness refers to negative aspects which limit enterprise development and needs to be corrected. For example, the current insufficient capacity or lack of resources, poor image or reputation are enterprise disadvantage. It also includes a lack of cash flow, high sunk costs, a large number of customer plaints, and the shortage of talents)。例如,有利于企業(yè)的政府法規(guī)的出 臺(tái)、新的市場(chǎng)的出現(xiàn)、不斷改善的經(jīng)濟(jì)因素或者競(jìng)爭(zhēng)對(duì)手的破產(chǎn)等( The opportunity refers to the advantageous timing which arises with the changes of corporate external environment. For example, it includes the introduction/implementation of government regulations, the emergence of new markets, the continuous improvem
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