GSL习题：corporate strategy

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2021年第一学期澳洲注册会计师考试《GSL》习题:Which one of the following statements is not an example of corporate strategy?

知识点

Which one of the following statements is not an example of corporate strategy?

A countering the moves of competitors

B determining how the scope of multiple business units are managed

C capturing and the using synergies to improve competitive advantage

D allocating resources by using growth potential as a prioritisation techni

【答案】A

【解析】The correct answer is Option A. Corporate strategy embraces all of a diversified organisation’s businesses and determines how the scope of these businesses is managed and coordinated to contribute to corporate performance. Thompson & Strickland et al. (2007) identified the following initiatives of corporate strategy:

（1）; establish business positions across a number of industries;

（2）; boost the combined performance of the businesses and improve competitive position;

（3）; capture and use the synergy among the businesses to improve competitive advantage; and

（4）; effectively allocate corporate resources, prioritising growth businesses within the portfolio.

Business strategy aims to build and strengthen the long-term competitive position in the marketplace. Developing a business strategy that provides sustainable competitive advantage requires deciding in what market competitive edge can be achieved; determining what product or service attributes will distinguish the business from its rivals and countering the moves of competitors. Competitive positioning is an example of business strategy