CMA PA1 6/7月英文综合题分析

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根据自己遇到的题和其他同学遇到的题，因为本期考试已结束，因此发帖交流讨论一下。
题目靠回忆，可能有偏差，答案是参考了老师的意见自己重新改过一遍，主要是自己的想法。
Essay1

Yota Inc. 是个xxxx的企业。多年使用同一种方法做预算。该公司的直接人工工资率一直是Favorable的，the management is always unclear. 于是企业想换一种预算方式。
另外，该企业员工抱怨考核用的财务指标太多，不能全面反 综合题总结.docx (227.34 KB, 需要: 5 个论坛币)

2020-7-22 11:22:32 上传

比较重要但是除此尝试，半价
需要: 5 个论坛币  [购买]

映企业的真实经营状况。
1.        A well-rounded strategic planning and performance measure should base on a thorough assessment of industry environment including competitors, market shares and trends, combining with organization strategy and targets:
Five forces:
•        Potential competitors: A new entrant will always bring new capacity and resources, if barriers to enter is low, the profitability of a specific industry may decrease.
•        Threat of Substitutes: If acceptable substitute product or service is available, profit margin may be reduced.
•        Bargaining Power of Buyers: Buyer power is enhanced or deterred depending on bargaining leverage and price sensitivity.
•        Bargaining Power of Supplier: Stronger bargaining power of suppliers, weaker and thinner profit left for manufactures and sellers.
•        Intensity of rivalry among existing competitors: More fierce the competition is, less profitability may occur due to price cuts, additional discounts, more advertising and other actions taken to win the competition.

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关键词：Organization competitors Competition performance Advertising CMA ICMA 英文cma cma学习 CMA英文P1