飞凡26CPA 战略与风险管理｜模型拆解与案例实战
飞凡研习社别再死记硬背！战略是用来“破局”的商业智慧。
欢迎来到《飞凡研习社》CPA战略与风险管理专栏。
很多人误以为《战略》只是背诵，但在“飞凡”，我们主张：战略不是背出来的，是算出来的，更是布局出来的。 这一科是CPA六科中唯一的“总裁视角”，它要求你跳出账本，俯瞰整个商业战场。
本专辑为你提供：
模型深度拆解： PEST、五力模型、SWOT、BCG矩阵……不再是枯燥的字母，而是活生生的商业推演。
案例分集精讲： 严格按照教材考点，将复杂的案例背景拆解为碎片化音频，助你建立“见题拆招”的反应力。
风险防范逻辑： 深入浅出讲解内部控制与风险管理，让你在考场上精准锁定每一个得分点。
适合谁听：
被大段教材文字困扰，抓不住核心考点的考生；
工作繁忙，希望利用碎片时间高效建立战略框架的职场人；
追求从商业逻辑底层理解CPA考试的求知者。
订阅飞凡研习社，让我们一起把战略读薄，把胜率提高。
| Publishes | Daily | Episodes | 142 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | CoursesEducationHow To |
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【本期主题】 拆解生产运营战略的定义内涵与影响要素——横向四大要素（批量、种类、需求变动、可见性）与纵向五阶段落地流程（确定目标→转化战略→评估绩效→制定战略→执行改善），深度解析企业如何根据"目的地"（目标市场）选择"越野车还是跑车"（生产系统）。【核心案例】 为什么大批量标准化T恤与多品种定制西装需要完全不同的生产线？网红餐厅周二下午3点空桌与节假日爆满的"需求波动"如何拉高隐性闲置成本？海底捞"高可见性"服务为何需要巨额员工培训投入（微笑弧度都得管）vs汽车工厂"低可见性"只需闷头干活？工... more
【本期主题】 拆解研究与开发战略中企业的四种战略定位——创新先驱（测试冰层）、创新模仿者（穿更好看的溜冰鞋）、低成本生产者（死磕效率）、低成本模仿者（抄最优解），深度解析"第一个发明轮子的人未必赚得最多"的商业悖论与后发制人逻辑。【核心案例】 苹果推出iPhone终结iPod为何是"自我蚕食"（不颠覆自己就被对手颠覆）？特斯拉作为先驱教育市场后，传统车企如何以"创新模仿者"身份后发制人？Zara一体化压铸技术如何支撑"低成本生产者"定位？发展中国家制造业如何凭借"示范效应"跳过试错阶段直接模仿最... more
【本期主题】 拆解研究与开发战略中四种研发模式的利弊权衡——自主研发（闭门造车）、合作研发（组队打怪）、委托研发（请私厨）、开放研发（开源菜谱），深度解析企业在技术壁垒、成本控制、知识产权与生态话语权之间的战略抉择。【核心案例】 自主研发为何是"行业霸主剧本"（高回报但承担全部试错成本、易被逆向工程）？合作研发如何避免"厨房里吵架"（利益分配不均导致项目流产）？委托研发为何是"花钱买时间却易被卡脖子"？开放研发如何通过"开源使用者协议"反客为主（免费提供地基→掌控街道标准与地租）？
【本期主题】 拆解研究与开发战略的流程风险与动力来源——研发的五阶段生死链（调研→设计→开发测试→制造发布→维护升级）与六大动力引擎（外部四推力：市场需求、技术进步、市场竞争、法规政策；内部双引擎：创新文化、社会责任），深度解析企业如何在"80%新产品失败率"的坟场中持续下注。【核心案例】 为什么"灵光一闪"是包装给消费者的童话而非真实研发？主厨熬汤（实验室成功）≠中央厨房量产（制造发布）的"量产死亡之谷"如何吞噬技术巨头？3M"15%规则"创新文化如何提前布局未来？化工巨头研发可降解塑料的"情... more
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