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ACCA P3知识点：Strategy Implementation来源：浦江财经之前浦江财经给大家带来/index/news/984.htmlACCA考试中F3科目的一个知识点，许多学生都说很受用，那么今天就来个升级版，分享ACCA P3的“Strategy Implementation”。同样也别问我为什么要说这个知识点，因为它是考点！因此很多人不懂！因为它很重要！DEADLY SIN ONETHE STRATEGY IS NOT WORTH IMPLEMENTINGIn too many cases, what is referred to as business strategy, is deficient in analytical rigor, creative insight, ambition or practicality. If the strategy is going to get the active support of management and staff, it needs to be specific, realistic and give the organisation something to strive for. Strategy making is often considered to be easy. It is easy if the strategy development process limits the scope of discovery, the breadth of involvement and the amount of intellectual effort expended. The strategy should not just be more of the same, incremental or comfortable. It needs to be stretching or innovative.DEADLY SIN TWOPEOPLE ARE NOT CLEAR HOW THE STRATEGY WILL BE IMPLEMENTEDWhen the strategy has been developed and evaluated, it then requires a plan to prepare the organisation for its implementation. There is always a strong desire to get started and make the strategy happen. The time spent on implementation planning is often seen as time wasting. However, there are a number of important issues that need to be addressed including:▎priorities for management;▎timescale;▎lessons learnt from previous strategy implementations;▎impact on structure and staff at all levels;▎participation;▎risks.DEADLY SIN THREECUSTOMERS AND STAFF DO NOT FULLY UNDERSTAND THE STRATEGYThere is a tendency for chief executives and senior management to communicate the business strategy on a need to know basis. If you dont put in the effort to sell and explain the strategy, how can you hope to have it implemented? Your front-line supervisory staff must understand what the strategy is about, why it is important and how it will affect them. The strategy implementation plan should include a communications plan, which sets out who needs to be told about the str