ACCA考試
報考指南考試報名準考證打印成績查詢考試題庫

重置密碼成功

請謹慎保管和記憶你的密碼,以免泄露和丟失

注冊成功

請謹慎保管和記憶你的密碼,以免泄露和丟失

久热久热草在线视频,亚洲欧美伊人成综合小说,北欧一区二区三区,亚洲伊人色综网一本道

當前位置: 首頁ACCA考試財務管理(基礎階段)技巧心得正文
2020年ACCA考試財務管理基礎知識輔導資料(6)
幫考網校2020-10-23 10:55
2020年ACCA考試財務管理基礎知識輔導資料(6)

距離ACCA考試還有45天的時間,各位小伙伴備考的如何了啊,今日幫考網為大家分享“2020ACCA考試財務管理基礎知識輔導資料(6)”的相關知識點,一起過來復習鞏固一下吧。

Strategic planning in an age of turbulence

Knowns and unknowns

All planning requires us to peer into the future as far as we can, and based on what we see and our forecasts we devise plans. However, there is a huge range in what we are capable of foreseeing and with what reliability. It is useful to divide future events into three classes, as did Donald Rumsfeld, the former US Secretary of Defense. He was derided at the time but – at least in this matter – he made perfect logical sense, though somewhat clumsily expressed:

There are known knowns; there are things we know we know. We also know there are known unknowns; that is to say, we know there are some things we do not know. But there are also unknown unknowns – the ones we don\'t know we don\'t know.’

The known knowns – for example, an organization might know that its drug patents will expire in three years, or that it will be relocating in six months. These events are relatively easy for planners to handle and to build into budgets and objectives.

The known unknowns – for example, an organization might know that its competitors are going to launch an important new product but it is not sure exactly what the characteristics of that product will be. (Think of the launch of the Apple iPad: everyone knew something was coming, but no one outside Apple knew any details.) Alternatively, organizations might know that interest rates will rise but are not sure when or by how much. These types of unknown can be handled by making estimates and possibly by assigning probabilities to the various outcomes. Decision trees, expected values, and sensitivity analysis are all very useful techniques.

The unknown unknowns – do you know when there will be a powerful earthquake that flattens the city of London? (Of course, by definition, we do not know if there will ever be one.) In 2007, no one knew, or suspected, that Lehman Brothers would fail. Unknown unknowns cannot be planned for, but organizations should assume that they will happen and should therefore build into their plans robustness to protect themselves against negative events and an ability to exploit positive ones.

以上就是幫考網給大家帶來的全部內容,相信小伙伴們都了解清楚。預祝大家在ACCA考試中取得滿意的成績,如果想要了解更多關于ACCA考試的資訊,敬請關注幫考網!

聲明:本文內容由互聯網用戶自發貢獻自行上傳,本網站不擁有所有權,未作人工編輯處理,也不承擔相關法律責任。如果您發現有涉嫌版權的內容,歡迎發送郵件至:[email protected] 進行舉報,并提供相關證據,工作人員會在5個工作日內聯系你,一經查實,本站將立刻刪除涉嫌侵權內容。
測一測是否符合報考條件
免費測試,不要錯過機會
提交
互動交流

微信掃碼關注公眾號

獲取更多考試熱門資料

溫馨提示

信息提交成功,稍后幫考專業顧問免費為您解答,請保持電話暢通!

我知道了~!
溫馨提示

信息提交成功,稍后幫考專業顧問給您發送資料,請保持電話暢通!

我知道了~!

提示

信息提交成功,稍后班主任聯系您發送資料,請保持電話暢通!