澳洲CPA GSL習(xí)題

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來源: 正保會(huì)計(jì)網(wǎng)校編輯：smile 2021/03/22 17:18:17　字體：大小

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2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試《GSL》習(xí)題Which one of the following statements best describes the nature of strategy?

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Which one of the following statements best describes the nature of strategy?

A focusing on improving day-to-day activities or operations

B doing the same thing as one’s competitors in a better or faster manner

C performing activities differently, or to perform different activities from one’s competitors

D shifting out the productivity frontier as new technologies and approaches are developed

【答案】C

【解析】The correct answer is Option C. It is important to differentiate strategy from the focus on improving day-to-day activities or operations. Improving operational effectiveness or increasing efficiency is important, but it is not the same as a true competitive strategy. Operational effectiveness can be likened to tactics that improve the performance of activities; whereas, a true competitive strategy attempts to transform the activities performed, so that they differ from rivals or are completed in a different manner to standard practice in the market.