教学大纲
课程号：02664
制定单位：会计学院
制定人（执笔人）： 张洪辉
审核人： 李宁
制定（或修订）时间： 2014.03.02
江西财经大学 会计  学院
P3  Business Analysis课程教学大纲
一、课程总述
本课程大纲是以ACCA本科专业人才培养方案为依据编制的。
课程名称
P3 Business Analysis
课程代码
02664
课程性质
专业必修课
先修课程
F1  Accountant in Business
总学时数
48
周学时数
4
开课院系
会计学院
任课教师
编 写 人
编写时间
2013年3月2日
课程负责人
大纲主审人
使用教材
Paper p3 Business Analysis for exams in December 2007 and June 2006
教学
参考资料
Johnson G, Scholes K and Whittington R, Exploring Corporate Strategy (seventh edition), Prentice Hall (2005)
Harmon P, Business Process Change, Morgan Kaufman Publishers (2003)
Chaffey D, E-Business and E-Commerce Management (second edition),Prentice Hall (2004)
Bratton J and Gold J, Human Resource Management, Palgrave Macmillan (2003)
课程
教学目的
On successful completion of this paper, candidates should be able to:
A Assess the strategic position of an organisation
B Evaluate the strategic choices available to an organisation
C Discuss how an organisation might go about its strategic implementation
D Evaluate and redesign business processes and structures to implement and support the organisation’s strategy taking account of customer and other major stakeholder requirements
E Integrate appropriate information technology solutions to support the organisation’s strategy
F Apply appropriate quality initiatives to implement and support the organisation’s strategy
G Advise on the principles of project management to enable the implementation of aspects of the organisation’s strategy with the twin objectives of managing risk and ensuring benefits realisation
H Analyse and evaluate the effectiveness of a company’s strategy and the financial consequences of implementing strategic decisions
I The role of leadership and people management in formulating and implementing business strategy.
课程
教学要求
To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change; coordinating knowledge systems and information technology and by effectively managing quality processes, projects, and people within financial and other resource constraints.
本课程的
重点和难点
1. The need for, and purpose of, strategic and business analysis
2. Environmental issues affecting the strategic position of an organisation
3. Competitive forces affecting an organisation
4. Alternative approaches to achieving competitive advantage
5. Understanding strategy development
6. Improving the processes of the organisation
7. Principles of e-business
6. Quality control, quality assurance, and quality management systems
9. Quality initiatives: Six-Sigma 
10. Monitoring, controlling and concluding projects
11. Finance decisions to formulate and support business strategy
12. Strategy and people: performance management
课程
考试方式
闭卷考试，考查点为：
A Strategic position
B Strategic choices
C Strategic action
D Business process change
E Information technology
F Quality issues
G Project management
H Financial Analysis
I People

二、教学时数分配
章  目
教 学 内 容
学时
教学时数分配
课堂讲授
实验（上机）
Introduction to the course
4
4
Part A
Strategic position
4
4
Part  B 
Strategic choices
4
4
Part C
Organising and enabling success
4
4
Part D
Business processes
4
governance4
Part E
Information technology
4
4
Part F
Quality issues
4
4
Part G
Project management
4
4
Part H
Financial Analysis
4
4
Part I
People
4
4
Review ，exam
8
8
合      计
48
48
   
三、单元教学目的、教学重难点和内容设置
Part A  STRATEGIC POSITION
LEARNING OBJECTIVES:
Assess the strategic position of an organization
FOCUSES AND DIFFICULTIES:
Discuss how strategy may be formulated at different levels (corporate, business level, operational) of an organisation.
Explore, using Porter’s Diamond, the influence of national competitiveness on the strategic position of an organisation.
OUTLINE:
1. The need for, and purpose of, strategic and business analysis
a) Recognise the fundamental nature and vocabulary of strategy and strategic decisions.
b) Discuss how strategy may be formulated at different levels (corporate, business level, operational) of an organisation.
c) Explore the Johnson, Scholes and Whittington model for defining elements of strategic management – the strategic position, strategic choices and strategy into action.
d) Analyse how strategic management is affected by different organisational contexts.
e) Compare three different strategy lenses (Johnson, Scholes and Whittington) for viewing and understanding strategy and strategic management.
f) Explore the scope of business analysis and its relationship to strategy and strategic management in the context of the relational diagram of this syllabus.
2. Environmental issues affecting the strategic position of an organisation
a) Assess the macro-environment of an organisation using PESTEL.
b) Highlight the key drivers of change likely to affect the structure of a sector or market.
c) Explore, using Porter’s Diamond, the influence of national competitiveness on the strategic position of an organisation.
d) Prepare scenarios reflecting different assumptions about the future environment of an organisation.
3. Competitive forces affecting an organisation
a) Discuss the significance of industry, sector and convergence.
b) Evaluate the sources of competition in an industry or sector using Porter’s five forces framework.
c) Assess the contribution of the lifecycle model and the cycle of competition to understanding competitive behaviour.
d) Analyse the influence of strategic groups and market segmentation.
e) Determine the opportunities and threats posed by the environment of an organisation.
4. Marketing and the value of goods and services
a) Analyse customers and markets
b) Establish appropriate critical success factors for products and services
c) Explore the role of the value chain in creating and sustaining competitive advantage.
d) Advise on the role and influence of value networks.
e) Assess different approaches to benchmarking an organisation’s performance.
5. The internal resources, capabilities and competences of an organisation
a) Discriminate between strategic capability, threshold resources, threshold competences, unique resources and core competences.
b) Advise on the continuing need for cost efficiency.
c) Discuss the capabilities required to sustain competitive advantage.
d) Explain the impact of new product, process, and service developments and innovation in supporting business strategy.

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