共有9类使用者 写3类 重点写 股东 政府 员工 银行(使用 功能 结合案例以他们的立场
写)
1) The external environment consist of the large forces which affect the way in which an organization operates and over which the organization has little or no control. These can be known as: Political, Economic, Sociocultural, technological.
For the Diamond, the UK government supports Diamond to development in European countries. So Diamond has strong market position when they expand. However, if Diamond wants to expand in Chinese market has susceptibility to global economic condition. Diamond will be lack of control power in Chinese. The main control power is still in Chinese company. So, the Chinese market and Chinese government are both barriers when Diamond develops in Chinese market.
2) The banks are interested in financial performance for return and finance and influence through level and maintains of finance. The partners such like Siemens, Nokia, Huawei, they all work in partnership with Diamond and will seek to gain sales and technological benefits, and their agreements will define their interests and influence. And this will reduce the risk to pursue the growth strategy.
3) In Diamond, it has established partnership with 3GPP, Bluetooth SIG, WiMAX Forum, W3G. These all are the external uses of financial information. the strengths of this cooperation is that these company can help Diamond to develop and market cutting –edge products and raise its standards of services as a major network operator. The competitive advantages of Diamond have greatly improved. However, the weakness of this is that Diamond has more restricted condition to increase the profit. When Diamond decides to produce a new range of product or new marketing plan, all of the external users have their own opinion in order to satisfy their own interests. The conflict of interests will appear. So the users of financial information increase can bring both advantages and disadvantages for Diamond.
2请解释为什么财务报表中08年营业额和利润上有波动
(下降上升都讲 重点下降)
如 扩张, 成本上升(研发 销售 融资成本上升), 战略合作投资
1) As we all know, in the year of 2008, which is the beginning of world economic crisis, the global economic is not stable in that period. There are many company have to apply bankruptcy because the raise of the cost and the customer demand decrease. In the Diamond, if they want to live in the future, they must adjust their industry structure and expand their market, in order to keep the profit and cost balance. At the beginning, Diamond have to cost much money to expand and innovation new product so that is cost is upping, and with the time flying, their invest give Diamond benefit, we can see that the profit has increase also the cost is high. Diamond aims to develop and enhance customer focus, the key value of their mission statement- there is a tailor-made solution for each and every customer states that the customer satisfaction is the priority. In UK local market, Diamond’s market has reached a relatively fixed stage, the market share is hardly to change, in order to attract more customers and further expand the market, take professional personalized service can satisfy customers’ needs better, solve their problems correctly and deal with any other complaints in time. Increase the customer satisfaction can bring more customers and market coverage and good word of mouth referrals, so in this period, the profit increase a lot because the brand value has appear it influence in market.
2) Diamond has a heavily invest in R&D because of the special division-‘green’ mobile phone. To comply with this mission, the key value is we accept that while we are driven by the technology we will always aspire to drive technology. So, because the Diamond invest in R&D department cost is more, which lead the cost rise in short period, but with the time going, the benefit of the technology appear it influence in saving money, materials and energy, so the cost decrease a lot. This means Diamond is trying to get cutting