BEC中的WRITING部分，有時(shí)候會(huì)問(wèn)考生關(guān)于戰(zhàn)略計(jì)劃的問(wèn)題。對(duì)于不熟悉美國(guó)工作環(huán)境的國(guó)內(nèi)考生，這一點(diǎn)就是難點(diǎn)所在了。因此，高頓網(wǎng)校USCPA小編建議大家多看例題，背一背常用的句子。
　　The chief executive officer of Urton Corp., George Jones, is preparing for a strategic planning session with the corporation's board of directors.The company has traditionally pursued a product differentiation strategy but is having difficulty maintaining profit margins due to significant competition from domestic and foreign companies.Write a memorandum describing the product differentiation strategy and the factors that are critical to achieving success using this strategy.
　　REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be *uated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be *uated for development, organization, and the appropriate * of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
　　To:Mr. George Jones, CEO
　　Urton Corp.
　　From:CPA Candidate
　　解析：
　　This memorandum addresses the issue of product differentiation as an overall strategy.A product differentiation strategy involves customization of a product to make it more attractive to a target market or differentiate it from its competitors.Differentiation may be accomplished with respect to physical characteristics of the product, perceived differences between the product and competing products, or level of service.Differentiation based on perceived differences may be achieved through advertising or other activities that create brand loyalty.By differentiating its product, a company may be able to charge higher prices than its competitors.If Ultron Corp. is having difficulty maintaining its margins in light of competition, the corporation is probably not effectively differentiating its products from those of its competitors. There are a number of corrective actions that might be appropriate to improve this situation depending on the nature of the competition and the market for the product.For example, marketing may be used to reinforce the product's brand.
　　I would be delighted to discuss these actions before the scheduled strategic planning session.
　　Keywords: product, differentiation, strategy, customization, product, brand, loyalty, competitors, marketing, advertising