ACCA P3 关键模型汇总 汇编:詹也 浙江财经大学 2014 年 内部资料 请勿外传 2 快速浏览法 Part A(战略位势) 1
1 The strategy lenses(战略维度) 2
Strategy as design
The design lens views strategy as the deliberate positioning of an organisation as the result of some ‘rational, analytical, structured and directive process’
It is the responsibility of top management to plan the destiny of the organisation
Lower levels of management carry out the operational actions required by the strategy
The design lens is associated with objective setting and a plan for moving the organisation towards these objectives
1 Strategy as experience
The experience lens views strategy development as the combination of individual and collective experience together with the taken-for-granted assumptions of cultural influences
Strategy as experience seems