相信很多學(xué)員都知道，ACCA考試對(duì)學(xué)員來說并非是三兩天的事情，學(xué)員通過對(duì)財(cái)會(huì)知識(shí)的掌握，更好的在工作上有自己的發(fā)揮。ACCA財(cái)會(huì)知識(shí)有很多，怎么去掌握卻很關(guān)鍵。ACCA考試Direction of development - Choosing a strategy的內(nèi)容是什么？

Direction of development - Choosing a strategy的內(nèi)容學(xué)員可以從四方面去學(xué)習(xí)，這樣能更清晰的理解該部分的內(nèi)容：

1) Market Penetration 市場(chǎng)滲透

means increasing market share of existing products via promotions, price reductions, increasing usage etc. It represents a relatively low risk strategy. Alternatively, a company may simply aim to maintain or even reduce its position in a market.

市場(chǎng)滲透意味著通過促銷、降價(jià)，提高用途，來增加現(xiàn)有產(chǎn)品的市場(chǎng)份額。它代表了一個(gè)相對(duì)低的戰(zhàn)略風(fēng)險(xiǎn)。或者，一家公司可能只想維持甚至降低其在市場(chǎng)中的地位。

2) Market Development 市場(chǎng)開發(fā)

means seeking new customers for existing products, e.g. exporting or selling via new distribution channels. Risk here is still reasonably low.

市場(chǎng)開發(fā)意味著為當(dāng)前的產(chǎn)品尋求新的客戶，比如出口或通過新的代理商渠道來銷售。風(fēng)險(xiǎn)也是合理的低水平。

3) Product Development 產(chǎn)品開發(fā)

selling new products to existing customers (“cross-selling”). This is slightly riskier as it may involve investment in new products and its success may depend on the relationship a firm has with its customers.

產(chǎn)品開發(fā)是將新產(chǎn)品賣給現(xiàn)有客戶（交叉銷售）。這里的風(fēng)險(xiǎn)在于需要在新產(chǎn)品上投資，是否成功取決于公司跟客戶的關(guān)系。

4) Diversification 多元化

selling new products to new customers, may offer significant growth potential but it is risky as it may require significant investment andnew competencies.

多元化是指銷售新產(chǎn)品給新客戶，一旦成功將是巨大的增長(zhǎng)，但風(fēng)險(xiǎn)也很高，因?yàn)樾枰艽蟮耐顿Y和新的能力要求。

備考ACCA考試對(duì)學(xué)員來說，本來就是長(zhǎng)期的事情，想要有好的結(jié)果是堅(jiān)持與努力的結(jié)果。ACCA考試科目多，學(xué)員學(xué)員適合的課程很關(guān)鍵。ACCA課程是幫助學(xué)員更好理解課程的關(guān)鍵。

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問，可以文章評(píng)論一起學(xué)習(xí)探討！