GSL測試題：Blue Sky’s

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來源: 正保會計網(wǎng)校編輯：smile 2021/01/25 15:17:56　字體：大小

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2021年第一學(xué)期澳洲注冊會計師考試GSL《全球戰(zhàn)略與領(lǐng)導(dǎo)力》測試題：Blue Sky’s

知識點(diǎn)

Blue Sky Ltd’s (Blue Sky’s) senior management have just returned from a strategic planning retreat where the rational approach to strategy was used. During this time they discussed the current position of the company relative to industry competitors, considered the position of the company financially, identified and assessed options for future product development and agreed on a broad implementation plan.

Which one of the following statements best describes the activities undertaken by Blue Sky?

A a method to identify opportunities in the marketplace

B a bottom-up, top-down process that involves the input of everyone at the firm

C a series of discrete, sequential planning activities that may need to be repeated at a later date

D a series of discrete, sequential planning activities that is very similar to activities undertaken by the military

查看答案解析

【答案】C

【解析】The correct answer is Option C. The rational approach to strategy is based on a linear and

mechanistic model, in which the conception and execution of strategy are treated as discrete,

sequential activities. The essential purpose of this approach is to assess the organisation and its

environment, achieve a fit between the two and, on the basis of this analysis, forecast and plan

for the future.