Supply chain management是ACCA考试的重难点吗？要掌握的内容是什么？

大家都知道，ACCA考试的知识点较多，学员要想完全掌握也并不是一件容易的事情。ACCA考试的内容学员需要一点一点的去熟悉才可以。ACCA考试的内容有很多，今天融跃小编给大家分析一下，Supply chain management是ACCA考试的重难点吗？要掌握的内容是什么？

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).供应链是指从原材料到产品使用时，所涉及的全部活动。

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供应链管理包括上游（涉及供应商）或下游（涉及客户）。

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.

传统供应链模型是“推”的模式。产品是按照过去的销售经验来安排生产，然后推销给客户，一旦消费行为有变化，企业将陷入被动。

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.

取代由预测驱动的方式，另一种是由客户需求来驱动，成为“拉”的模式。只有当客户下单后，厂家才生产。现代沟通技术让这种模式变得可能。

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.

现实中，供应链往往是推和拉的融合。比如戴尔，零配件是现成的，由周边供应商供给，客户一下单，才组装后发送。

ACCA考试的内容学员需要认真的一点一点的去学习，虽然有些知识点较难，但是通过自己的努力还是能够攻克难关的。ACCA考试是长期积累的过程，只有一步步掌握了财会知识的各部分内容，才能让自己成为一个合格的财会人。

今天的分享就到这里，如果对2021年ACCA备考、报名、课程需求、资料等还有需要或不清楚的问题添加老师微信rongyuejiaoyu。