ACCA科目经典题训练

马上就要到2021年ACCA6月考季了,今天小编为大家带来一道有关AB科目的经典例题,这道题的知识点涉及的是Mendelow’s power -- interest matrix,下面我们来看看吧。

A large supermarket chain has purchased land for a new out-of-town shopping development in an area of recognised natural beauty. The organization is now preparing plans for infrastructure development (road access, parking, power) and construction.

Into which quadrant of the above power/interest matrix would the organization place local nature appreciation groups, and what strategy does this indicate?

选项:A Minimal effort ;B Keep informed;C Keep satisfied;D key players

在看完题目之后呢,有些宝宝就开始抱怨,这个题干写的是啥嘛,完全看不懂呢?老师就在此和大家一起看一下这道题:

一个大型的超市集团,打算购买郊区的一块土地,用于发展城外购物的一个项目,而这块土地是公认的自然美化区。而这个超市集团呢,打算在上面开展基础设施建设,比如说公路呀。企业的这一举动呢,就会遭到环境保护组织的反对,所以这道题就问我们,对于超市来说,当地的环境保护组织这一利益相关者,应该放在power/interest matrix矩阵中的哪个象限里面?

所以,在做这道题之前,我们首先要了解什么是power/interest matrix矩阵?

It is important that an organization meets the needs of the most dominant stakeholders, but the needs of the other stakeholders need to be considered. 对于企业来说,了解他们主要利益相关者的需求是重要的,但是,其他利益相关者的需求也需要去考虑。

This matrix helps org to decide who is the dominate stakeholder. 企业利用这个矩阵以确定哪些利用相关者对他们来说是重要的。

Mendelow把stakeholders放在一个矩阵里面,有两个轴,一个是stakeholders客观拥有的权力,另一个是stakeholders对企业活动的兴趣或利益。

These factors will help define the type of relationship the organization should seek with its stakeholders. 企业通过这些因素来确定和stakeholders的关系,确定stakeholders的诉求。

Key players are found in segment D :strategy must be acceptable to them. 在D区域的stakeholders,我们的决策是一定要让他们接受的,因为他们的power和interest都很高。比如说,企业的大客户。

Stakeholders in segment C must be treated with care.While often passive ,they are capable of moving to segment D. They should therefore be kept satisfied.

Stakeholders in segment B do not have great ability to influence strategy,but their views can be important in influencing more powerful stakeholder. They should therefore be kept informed.

在我们分析完了Mendelow power -- interest matrix模型之后呢,我们来具体分析一下这道题:

如果企业的行为真的破坏了环境的话,当地的环境保护组织一定密切关注我们的行为,所以它的interest是高的,但是他们本身对公司决策的影响力并不大low power。他们就会游说那些有更高权力的人,比如说政府,让政府去干涉我们这个项目,这样就会对我们企业产生重大影响。所以我们应该把他放在B象限,大家做对了吗?

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