澳洲CPA GSL习题

普通来源：正保会计网校 2021-03-22

2021年第一学期澳洲注册会计师考试《GSL》习题Which one of the following statements best describes the nature of strategy?

知识点

Which one of the following statements best describes the nature of strategy?

A focusing on improving day-to-day activities or operations

B doing the same thing as one’s competitors in a better or faster manner

C performing activities differently, or to perform different activities from one’s competitors

D shifting out the productivity frontier as new technologies and approaches are developed

【答案】C

【解析】The correct answer is Option C. It is important to differentiate strategy from the focus on improving day-to-day activities or operations. Improving operational effectiveness or increasing efficiency is important, but it is not the same as a true competitive strategy. Operational effectiveness can be likened to tactics that improve the performance of activities; whereas, a true competitive strategy attempts to transform the activities performed, so that they differ from rivals or are completed in a different manner to standard practice in the market.