ACCAglobal Accountant杂志-2012年四月刊第九讲

ACCAglobal Accountant杂志-2012年四月刊第九讲

ACCA Student Accountant magazine archive  April 2012

ELEVANT TO ACCA QUALIFICATION PAPER P3
© 2012 ACCA

战略规划在一个动荡的年代

一个组织，湍流可以被定义为不可预知的和迅速的变化的外部或内部的环境，影响其性能。内部事件通常限制其作用的组织中发生。外部事件更广泛的，往往影响所有组织在一个工业部门或机构。这些事件经常是

十年前，经济增长，利率，互联网的冲击和所以在运行相当稳定的模式。当然，即使是在这一时期相对稳定，音乐公司试图解决如何回应文件下载，并像柯达公司尝试解决的影响数码相机。但整体环境没有太多
Strategic planning in an age of turbulence
For an organisation, turbulence can be defined as unpredictable and swift changes in its external or internal environments that affect its performance.
Internal events usually limit their effect to the organisation in which they occur. External events are much more wide-reaching, often affecting all organisations or all organisations within an industry sector. These events would often be identified, though not necessarily predicted, through a PESTEL or Porter’s 5
Forces analysis.
Examples of turbulence
External events Internal events
The banking crisis Loss of a major customer or contract
The Euro crisis Loss of key staff
The ‘Arab spring’ Liquidity problems
The Japanese earthquake and tsunami A discovery
Rapid changes in technology Taking over another company
A decade ago, economic growth, interest rates, the impact of the internet and so on were moving in fairly stable patterns. Of course, even during this period of relative stability, music companies were trying to work out how to respond to MP3 downloads, and a company like Kodak was trying to tackle the impact of digital cameras. But the environment as a whole didn’t spring too many nasty surprises and businesses felt confident to plan for the future. How different the last few years have been, as shown above in the examples of external events. Furthermore, once turbulence is established it can be some time before things settle down again. So we are now, undoubtedly, in the middle of a turbulent period