大家都知道，ACCA考試的知識點(diǎn)較多，學(xué)員要想完全掌握也并不是一件容易的事情。ACCA考試的內(nèi)容學(xué)員需要一點(diǎn)一點(diǎn)的去熟悉才可以。ACCA考試的內(nèi)容有很多，今天融躍小編給大家分析一下，Supply chain management是ACCA考試的重難點(diǎn)嗎？要掌握的內(nèi)容是什么？
The term supply chain refers to all activities involved in transforming goods from original raw materials through to when the goods are consumed or discarded. Supply chain management may be upstream (relate to suppliers) or downstream (relate to customers).供應(yīng)鏈?zhǔn)侵笍脑牧系疆a(chǎn)品使用時，所涉及的全部活動。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
供應(yīng)鏈管理包括上游（涉及供應(yīng)商）或下游（涉及客戶）。
1) Traditional supply chain models were based on a push model, whereby goods are produced according to schedules based on historical production patterns. Push models are often poor at responding to changes in consumption.
傳統(tǒng)供應(yīng)鏈模型是“推”的模式。產(chǎn)品是按照過去的銷售經(jīng)驗(yàn)來安排生產(chǎn)，然后推銷給客戶，一旦消費(fèi)行為有變化，企業(yè)將陷入被動。
2) Instead of being driven by forecasts, the pull model is driven directly by customer demands. A customer order for a product will “pull” it through the supply chain. Modern communications technology makes this possible.
取代由預(yù)測驅(qū)動的方式，另一種是由客戶需求來驅(qū)動，成為“拉”的模式。只有當(dāng)客戶下單后，廠家才生產(chǎn)。現(xiàn)代溝通技術(shù)讓這種模式變得可能。
In practice, a supply chain will usually be a combination of push and pull. For example, some components are manufactured based on forecasts but are only assembled into the final product when the customer places an order.
現(xiàn)實(shí)中，供應(yīng)鏈往往是推和拉的融合。比如戴爾，零配件是現(xiàn)成的，由周邊供應(yīng)商供給，客戶一下單，才組裝后發(fā)送。
ACCA考試的內(nèi)容學(xué)員需要認(rèn)真的一點(diǎn)一點(diǎn)的去學(xué)習(xí)，雖然有些知識點(diǎn)較難，但是通過自己的努力還是能夠攻克難關(guān)的。ACCA考試是長期積累的過程，只有一步步掌握了財會知識的各部分內(nèi)容，才能讓自己成為一個合格的財會人。
今天的分享就到這里，如果對2021年ACCA備考、報名、課程需求、資料等還有需要或不清楚的問題添加老師微信rongyuejiaoyu。
