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A business unit might be a small, independent organisation or part of a larger one. In the first case, business and corporate strategy merge with one another; in the second, SBU level strategies must be co-ordinated with corporate strategy and with each other. 3 Operational strategies Operational strategies are concerned with how the component parts of an organisation deliver effectively the corporate- and business-level strategies in terms of resources, processes and people. JS&W Comment Marketing Devising products and services, pricing, promoting and distributing them, in order to satisfy customer needs at a profit.

Some are suspicious of mission statements for the following reasons. (b) (c) They can sometimes be public relations exercises rather than an accurate portrayal of the firm's actual values. They can often be full of generalisations which are impossible to tie down to specific strategic implications. They may be ignored by the people responsible for formulating or implementing strategy. 3 Mission and planning The mission statement can play an important role in the strategic planning process. An article entitled 'Communicating core values and mission' is available in the technical articles section for P3 on the ACCA website.

It shows a sequence of considerations. Consideration Example Effect on economic policies Likely nature of impact Change in taxes and interest rates Consequences Cash flow and availability of resources Coping strategies Cash flow planning Influence on decision making Lobbying and publicity ea cc Possibility of political change Case Study fre FAST FORWARD ter ial When required to use the PESTEL framework when answering questions, it is important to avoid commenting on the featured organisation's internal strengths and weaknesses.

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