sbl串讲提分专场全两场使用

Sdanvi

（QS），会计与金融专业

27名，全球Top1RedRedBrickSdanviACCA会员，两年内高分通过ACCA，Flevel均分全球TOP10P3TOP1ACCA认证资深教学顾问TutorGuru）:SBLMarker,SBL大陆区考官报告 ACCA导师，状元收割机，有8位荣获大陆/全球第一的佳绩(2020年6月考季TX98分全球第一2021年3月考季TX新西兰第一） ysisUsedforBCGPublicportfolioExistingNewExistingNewMarket NewMarketMethodofUsedforJointCompetitiveUsedforCostNoHowtoExternalenvironment- Stablepoliticalernment’ssupportor

DataprotectionandEmploymentHealthandEconomyofstate(develo/prosperous e(basicneeds/higherNewtechnology/upgrade=>substitute/Lackof

HealthanddietEnvironmentalism/environmentalThepopulationNaturalExternalenvironment- Related Firmstrategy,structureand Natural

Strategyforcapital Styleof Intense ernment’ssupportorExternalenvironment– New Switching

Deliveryunique

SwitchingcosttoImportanttoourNo.ofthetyandtheprofitabilityoftheNumberandrelativestrengthofGrowthrateofindustry;(i)Costdisadvantage(notreacheconomiesofExternalenvironment– New Entry NumberandrelativestrengthofCostBrandLackofExistingcompetitors’

BrandKnow-howorskillsorernmentAccesstoInitialcapital

GrowthrateofProductExitInternalandexternalenvironment–valueValue rrInternalenvironment–SO:LookforopportunitiesthatmakeuseofWO:LookforwhichaddressST:usestrengthe/avoidWT:avoidthreatsandeffectof Evaluationtools– BuildonstrengthsandgraspAddressweaknessesandFitinwiththeorganization’sAlignwiththeorganization’sClosethegapbetweencurrentanddesiredAStakeholderInvestmentappraisaltechniquesandratioMethodsfordealingwiththeinvestmentriskand

FinancialSkilledManagementSuitableComplywithlegalWiththerequiredCarefulprojectEvaluationtools–advantagesandStrategicFailtoresponsetoenvironmentalchange,leadingtoadeteriorationintheorganization’sperformance.EnvironmentalStrategicEnvironmentalStrategicOneofthewillTransformationalManyorganisationsdonotrealisetheOneofthewillTransformationalAlearningorganizationactivelycreates,captures,transfersandmobilises(调动)knowledgetoenableittoadaptachangingenvironment.获取：获取：Methods(thewayspeoplecanfindit):publicationsreports,interviews,：：Retrievecontentoveracommunication调动：调动：Usingknowledgetosolvingaproblemoraddressinganissue.Share

ACCA_SdanviAnexpensivesourceoffinance HigherrisktoshareholdersLowerfinancialrisktotheNotaxdeduction

Acheapersourceoffinance LowerrisktodebtprovidersHigherfinancialrisktotheIntistaxdeductibleNodilutionofcontrolOnlycreditworthy& can

BankoverdraftTradecredit赊购（贸易信贷）

Suitability:IsthemethodoffinanceappropriatefortheusewewanttomakeofAcceptability:willthefinancemethodbeacceptabletostakeholders, ludingthecurrentprovidersoffinance?Feasibility:Canweraiseadditionalfinance?Arebankspreparedtolend,orshareholderstoinvestmore?Investment Payback

EasytounderstandandIgnorethetimeIgnorethecashflowsafterthepayback•••••ConsidersallcostsandConsiderthetimingofCancompareprojectsofdifferentsizedirectly(directlylinktothechangeinshareholders’wealth)VerysensitivetothediscountDiscount

CostofcapitalRiskpremiumInflationInvestment EasytounderstandandConsiderthetimingofMayhavemultipleScepticismScepticismManagingthe ysistakeseachuncertainfactorinturnandcalculatesthechangebeforetheoriginaldecisionischanged.Otherdecisionmaking TheprobabilitiesusedwhencalculatingEVarelikelytobeestimates.TheymaythereforebeunreliableorinaccurateEVarelong-termaveragesandmaynotbesuitableforuseinsituationsinvolvingone-offdecisions.TheymaythereforebeusefulasaguidetodecisionmakingEVdonotconsidertheattitudestoriskofthepeopleinvolvedinthedecision-makingprocess.Theydonot,therefore,takeintoaccountallofthefactorsinvolvedinthedecisionThetimevalueofmoneymaynotbetakenintodecision ACCA_Sdanvi Poor CPoorA Forecastingisanimportantpartofstrategicnningtoestimatefuturecosts,volumes,salesrevenuesandsoon.Linearregression（线性回归）:correlationcoefficient(相关系数）andcoefficientsofdetermination（决定系数r）Time ysis（时间序列）trendsandseasonalInternalhistoricallimited ItisverydifficulttocompareifcompaniesusingdifferentaccountingUsinghistorical ysisdonotcoverthefullpictureoftheorganisation,whichneedtorelatenon-financial ManagementlsSellsConsultsJoinsChangethemanagementCulturalChangetheculture?CulturalThetwobasic hicaldecision-makingareTherightTherightTucker’s5questionFairandRight,whichis osubjectiveSustainableorenvironmentallyCodesofCorporatecodesofEthicalcodescontainaseriesofstatementssettingouttheorganization’scorevaluesandexininghowitseesitsresponsibilitiestowardsitsstakeholders.ProfessionalcodesofProfessionalcompetenceanddueProfessionalCSRStrategicCorporateContributetosocietyandeconomicwell-beingbyinvestingresourcesinactivitiesbenefitingshareholdersaswellasbroaderstakeholdersWorktominimizethenegativeconsequencesofbusinessactivitiesanddecisionsContributetosocietyandeconomicwell-beingbyinvestingresourcesinactivitiesbenefitingshareholdersaswellasbroaderstakeholdersWorktominimizethenegativeconsequencesofbusinessactivitiesanddecisionsonstakeholders.BuildBuildrelationshipsoftrustandbetransparentaboutprogressandsetbacks.GOA-7Companieisttoiseprofitsandseekeconomicefficiency.Businessesthereforehavenomoralresponsibilities.Businesseshavetoacceptsome(limited)sociallegislationandmoralrequirementsifsuchbehaviourisinthebusiness'seconomicinterests.ProponentsthesocialThereiseffectivelyacontractbetweentheorganisationsinpowerandthosewhoareaffectedbytheexerciseofthispower.Abusinessmayhavetodeliverbenefits(oravoidcausingharm)tosocietyingeneral.Itmayalsoberesponsiblefordeliveringbenefitstothespecificgroupsfromwhomitderivesitspower(suchascustomersoremployees)Economicprocessesthatresultinresourceexhaustion,wasteandpollutionmustbemodified.Organisationsmustadoptsociallyresponsiblepositionsaccordingly.Businessthereforeactstoconcentratewealthinsociety.Businessdecision-makingshouldnolongerbedeterminedbytherequirementsofcapitalismandmaterialismbutshouldpromoteequality.Businessshouldredresstheimbalancesinsocietyandprovidebenefitstomanystakeholders,notjustfinanceSocietyneedstoemphasizequalitiestraditionallyseenasfeminine,suchasequality,dialogue,compassionandfairness,co-operation.Humanbeingshavenogreaterrighttoresourcesorlifethanotherspecies.Economicsystemsthattradeoffthreatstotheexistenceofspecieseconomicobjectivesareimmoral.EF&EF:ConsumptionissueandemissionsHumancapitalHealthandConsumerLivableEnvironmental:Resourcesbeusedandemissionmadeintotheenvironmentalatarategreaterthancanbecorrected,replenished.Economic:theorganizationwillcontinuetobeinexistenceforthefuture(long-termgrowth)Social:organizationhasanimpactoncommunitiesandmayinfactchangethesocialmake-up.TheGlobalReportingInitiativeisareportingTheGRIaimstodeveloptransparency,accountability,reportingandsustainabledevelopment.Itsvisionisthatreportingoneconomic,environmentalandsocialimportanceshould easroutineandcomparableasfinancialreporting.Benefitsoftheenvironmental ’senvironmentalreportingiscapableofservingtheinformationneedsofarangeofbothinternalandexternal ’sislessabletoconcealimportformationandthishelpstoreducencygapbetweena ’sdirectorsanditsAA1000standard(Triplebottomlinereporting-TBLaccounting)

Afullcostof ’simpactontheenvironment(socialenvironmental,economic).expandtheconceptofstakeholderinterestsfromsimplyshareholderstoothergroups ludingemployeesandthecommunitywherethecarriesoutitsATBL attemptstoreduce“environmentalfootprint”bymanagingresourceconsumptionandenvironmentaldamage.NotaTBL willseekto isethismeasuretoimproveshareholderreturn, willbalancetheprofitobjectivewithothertwoelementsofTBL.EMS(Eco-ManagementandEnvironmental

Environmentalverifier(ISO-systemauditors)鉴证官givesguidanceforEMS’suse&CategoryofCategoryof BenefitsandobjectivitiesofintegratedToimprovethequalityofinformationavailabletofinancialcapitalproviders,enablethemtomakeamoreefficientallocationofcapital.Toprovideamoreefficientapproachtocorporatereportingandcommunicatesthefullrangeoffactorsthatmateriallyaffectstheabilityofanorganizationtocreatevalueovertime.Toenhanceaccountabilityofth regardstothecapitalsandpromoteunderstandingoftheirinterdependencies.Tosupportintegratedthinking,decision-makingandactionsthatfocusonthecreationofvalueovershort-mediumandlong-term.AgencyrelationshipsandagencyIfpublicTypesof iple-basedvsrule-basedFocuson'Complyorexin’Roleofcapital

FocusonCompulsoryRoleof

LackofCost hardtoleadtobestpractice（tooEmphasisonjudgement&exEconomicefficiency(emphasisoninvestor

InadeqateexInvestorEasy（canbeevidencedLegal ment(best

LackofeconomicNo“boxticking”PublicWhythepublicsector’sperformanceisalwaysnotTheirfundingcomesfrom ernment.Theyhaveno entivetobecost-efficient.Manypublicsectoraremonopoly ofEconomy–deliveringtherequiredserviceonbudget,ontimeandwithintheresourceconstraints.Efficiency–howmuchoutputisdeliveredforagivenlevelofEffectiveness–theextenttowhichtheobjectivesoftheserviceareachieved.Public

ernanceBoardoftrusteesorboard Insidersystemsvsoutsider

Itiseasiertoestablishtiesbetweenownersandncyproblemandcostsofmonitoringarereducediftheownersarealsoinvolvedinmanagement.Eveniftheownersarenotinvolvedinmanagement,itshouldbeeasiertoinfluencemanagement,,strategy.Itwillbemorewillingtotakelong-termstrategic

LesstransparencyandmisuseofDiscriminationminorityConservativeinvestmentReluctanttoexternal

WiderCompliancewith ernanceAssuranceto,andconfidencefor,3rdShareAppointmentNomination

5rolesofnominationThe weenNEDs&EDs(e,gUKTheskills,knowledgeandexperiencepossessedbythecurrentTheneedforcontinuityandsuccessionThedesirablesizeof

SubsequentlyDeveloandCoachinginmanagementandleadershipWithother'talented'WithseniormanagementandboardlevelWithkeyorganizationalCEOintheTalentLeadthetalentSettheneedsfor inattractingRemuneration

Thepurposeofdirectors’remunerationistobesufficientAttractandretainindividualsofsufficientcaliber,Motivatethemtoachieveperformancelevelsthatareintheshareholders’bestinterestsaswellastheirown settingPackageUnitaryvsmulti-tier

Unitaryboards-Equallegallusionindecision-Decision-makingmayendupmakingbetterMaintenanceofbetter

Unitaryboards–TimeObjectivityofMulti-tierThesupervisoryboardappointsthemanagementMulti-tierboards-SeparationofInterestsofRoleofstrategicasmallstrategicboardmaybeabletoactmorequicklyanddecisively

Multi-tierboards-Ineffectivenessofsupervisoryboard restricttheinformationpassedontothesupervisoryboard supervisoryboardLimitationsofstrategicAimsofinternalKeyroleinthemanagementofrisksthataresignificanttothefulfillmentofitsbusinessobjectives.EffectivenessandefficiencyofEnsurethereliabilityofinternalandexternalreporting(accuracy,completeness,timely).AssistcompliancewithinternalandexternallawsandSafeguardtheshareholders’investmentand ’sPreventionanddetection Controlactivitiesforinformation

Pre- Prevention DetectionPost-event:minimize ChallengesforinternalcontrolInsufficientstaffresources,time,Opportunitiesformanagementoverrideofcontrols/Collusionbetweenemployees/humanerroror Poorjudgementindecision-UnabletocopewithunforeseenControlsnotbeingupdatedoverRiskawareness Risktheknowledgeofthenature,hazardsandprobabilitiesofriskingivenCulture:‘thewaywedothingsroundEmbedded:taken-for-Jobdescription/Training/RewardCommunicationtostaffsatallInternalListedcompanieswithoutaninternalauditfunctionshouldannuallyreviewtheneedtohaveone:Scale,diversityandcomplexityof 'sNumberofChangesinorganizationalreasednumberofunexinedorunacceptableChangesinkeyProblemsintheinternalcontrol Listedcompanieswithaninternalauditfunctionshouldletauditcommitteeannuallyreviewitsscope,authorityandresources:ScopeofRiskAriskcommitteeisresponsibleformonitoringandsupervisingriskidentificationandmanagementcould,andcan ludebothexecutiveandnon-executivedirectors.Ifthereisnoriskcommittee,theauditcommitteewilltakeresponsibilityforriskmanagement.RolesofriskSetriskmanagementReviewriskAssessAssessingtheeffectivenessofriskmanagementProvidingearlywarningtoReviewingfindingsofstatementoninternalDateinLead1FailuretolisttargetstargetsreaseJan2All5yrsRiskThemainstagesoftheriskauditIdentificationofRiskauditorsneedtoidentifywhatrisksarerelevanttotheworktheywillberequiredtodo.AssessmentofTheauditorsneedtoobtainevidenceoftheprobabilityofthoserisksandtheirlikelyimpact.ReviewofmanagementandTheauditorswillassesstheoperationandeffectivenessoftheriskmanagementprocessesandtheinternalcontrolsinoperationtolimitrisks.Reportingwillmostlybeto ,ortotheauditorriskInternalorexternalriskIfinternalauditorscarryouttheaudit,theyshouldbefamiliarwiththeorganization,itssystemsandprocedures,itscultureandtheregulationsthataffectit.Theinternalauditorswillabletocarryoutawell-targetedauditandreportinawaythatisappropriateandhelpfulfortheorganization.However,internalauditorsmaysufferfromthedisadvantagesoflackofceandoverfamiliarity.Anexternalauditorcanprovideanunbiased,freshview.Ariskauditcarriedoutbyexternalauditorsshouldgiveahigherdegreeofconfidencetoexternalstakeholders.Itisalsopossiblethatexternalauditors'knowledgeofbestpracticeandcurrentdevelopmentsmaybemoreuptodate.RiskappetitevsriskRiskappetiteisameasureofa 'scapacityandwillingnesstoacceptdifferentrisks.IdentifyingFinancialrisks ludereductionsinrevenuesorprofits,or Financial ludetherisksrelatingtothestructureoftheorganizationOrganizationsmustalsoconsidertherisksof andmisuseoffinancialresources.Longer-termrisks:marketrisk(currencyandinterestrateShorter-termrisks:creditriskandliquidityTechnologySubstituteAdvancedHealthandsafetyrisks:employeesandcustomersandEnvironmentalrisk:lossorliabilityLegalrisks/regulatoryriskBusinessrisksProbityrisk: SynergyriskReputationrisk

Relatedrisks：/negativeAssessingRisk ExpectedAccountingRiskresponse-Diversifyingrisk&WhyriskisExternalenvironmentalVariesfromorganizationtonewerInternalNewproducts,changinginfinancingstructure,changesintheChangesinriskcanoccurintwoways:possibilityandCloudCloud

cloudinvolvesthesharingofapoolofphysicaland/orvirtualresourcesviatheInte ratherthanusinglocallybasedsystemsand

isanew tformthatcombinestheadvantageof andthecloud.Infrastructureasaservice( tformasaservice(PaaS)平台即服务Softwareasaservice(SaaS)软件即服务/软件运营服务（软营服务Costsavings/costeffectiveness:Payonlyforusageandnoinitialcapitalinvestmentanddataprocessingcost.GreaterAccessibilityofdataBut,therisksDataSystem lectualpropertyrightBigThemoreReferstothespeedReferstotheavailable,theproducingnewsourcesfromthereliabilityoftimedataisandAllowlargetiesofdatatobeexaminedtoidentifytrendsandcorrelationsfaster,betterbigdata ysiscanimproveGreaterfocusontheindividualcustomer:organizationscantargetspecialoffersanddiscountsdirectlytoindividualcustomerstoencouragerepeatbusiness.Prorganizationwithreasingamountofaccurateanddetailedperformancedatainreal-time.Bigdataaboutinternaloperationsmayhelptoreducecosts.Cost- Inaccurate(bigdatausesmanysources,somemaynotbereliable,sotheoriginsshouldconsistentlymonitoredandtracked)Privacy(withoutcustomerSecurityanddata es/facinglegalTechnicaldifficulties(integratingnewbigdatasystemswithexistingtechnology&wastingtime ollectingnovaluedata)AIisacombinationoftechnologyprovidingadeepunderstandingofeachcustomerindetailsthatpreviouslynotpossible.DLT:record,shareandsynchronizetransactionsintheirrespectiveelectronicledgers

WBGisloguewithstandard-settingbodies,ernments,centralbanksandotherstakeholderstomonitorandpilotapplicationsbasedonblockchainandDLT.TounderstandhowDLTaddresseschallengesinthefinancialDLThasbeenappliedintrackingprovenanceofagriculturalproductsandcommodities,andsubsequentsale.

AgriculturalproductFoodtraceabilityChannelandcustomerPayment&BasicRiskcontrolandsecurity lusivefinance

Disruptive withfewerNewLower

ACCA_Sdanvi Cyber

General ApplicationControlsControlsrelatingtoControlproceduresatprocessProcurementfocusongettingpurchasesdeliveredintherighttyandquality,attherightprice,fromtherightsellerandattherighttime.(automated)UsingelectronicEDI:ElectronicDataInterchangeThetransferofdatafromonecomputersystemtoanotherbystandardizedmessageformatting,withouttheneedforhumanintervention.纸面文件翻译为标准EDI报文，并组成EDI信件。接收EDI信箱收取信件，再将ERP:Enterprise nning企业资源系Softwareapplicationstohelpmanagealltheinformationfromcoreareasofthebusinesstoimproveeffectivedecision-making.

E-sourcing:电子获取identifyingnewrsforaspecificpurchasingrequirementsusingInte E-tendering:sendingrequestsforinformationandpricestorsandreceivingtheresponsesofrsusingInteE-reverseauctioning:电子反向拍卖potentialrsbidforthebusinessbyofferingpricesatwhichtheywillsell.BenefitsandReducedinventoryReducedadministrativeSpeeduptheprocess(communicationandmanufacturing)Widerchoiceof rs(thosewhocandeliverasrequiredtomeetqualityandreliabilitystandards)CostGreater

ACCA_SdanviNeedsITControloverauthorityandspending(SourcingfromappropriateorapprovedControloverqualityandControloverdataCompatiblewithcurrentStaffsmaybereluctanttoacceptthenewprocurementmethod

Traditionalmarketing==>a'push'wherethebrochureisdistributedtoEmarketing==>a'pull'wherethecustomerinitiatedthevisittothewebsite.6Is ceoflocation==>Abletoreachglobalmarketsifshipmentis ctivity==>Theinte allowsdialogue,whilethecustomerinitiates,betweencustomerandthewebsiteorothermedium. ligence==>Cost-effective