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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“2020年ACCA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!
ACCA報考有年齡限制嗎?:ACCA報考有年齡限制嗎?ACCA報考是沒有年齡限制的,報名參加ACCA考試,1.凡具有教育部承認的大專以上學歷,即可報名成為ACCA的正式學員;順利完成了大一全年的所有課程考試,專即可報名成為ACCA的正式學員;3.未符合1、2項報名資格的申請者,可以先申請參加FIA資格考試,通過FFA、FMA和FAB三門課程后,可以申請轉入ACCA并且豁免F1-F3三門課程的考試。
ACCA每年的考試時間是什么時候?:ACCA每年的考試時間是什么時候?ACCA季考是F階段全面機考,目前P階段是筆試階段。ACCA考試每年612月第二周開始,往后8個工作日為ACCA全球統一考試時間。
ACCA考試用什么筆?:ACCA考試用什么筆?ACCA考試要用黑色圓珠筆!不限牌子不限筆頭粗細,只要你用得順手寫得順暢就行!大家平時做練習時可以開始習慣下了,考試多備幾支,有備無患!因現在ACCA現在用的是掃描系統,你的做答答案將掃描回英國而不是再像過去郵寄回英國,如果不按照ACCA的要求用筆,會影響掃描的效果,從而影響考試成績。
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