英文2024中小型企业：业务挑战与战略创新机遇报告（英文版）.docx

ACCAThinkAheadSMES:BUSINESSCha1.1.engesaSTRATEGICINNOOPPORTUNITIESAboutACCAWeareACCA(theAssociationofCharteredCertifiedAccountants),ag1.oba1.1.yrecognisedprofessiona1.accountancybodyprovidingqua1.ificationsandadvancingstandardsinaccountancywor1.dwide.Foundedin1904toWdenaccesstoth©accountancyprofession.wb'vg1.ongchampk>11Gdinc1.usionandtodayProU向supporta<*versecommunityofove<247000membersand526,000futuremembersin181countries.Ojrtonward-k>oki11gqua1.ifications,continuous1.earningandInSighisarerespectedandva1.uedBemp1.oyersineverysectorThey©quipinviduateNththebusinessandfinanceexpertisea11dethca1.judgmenttoCfeaI电protect,andrep<xtthesustainab1.eva1.uedeveredbyorgaationsandeconomiesGuidedbyOUrpurposeandva1.ues,ourvisionistodeve1.optheaccountancyprofessionthewor1.dneeds.Partneringwithpo1.icymakers,standardsetters,thedonorcommunity,educatorsandotheraccountancybodies,werestrengtheningandbui1.dingaprofessionthatdrivesaSustamab1.efuturefora1.1.FCopyrightOstanuary2023by!n*Assoaa1.onQChsdecedCe巾fedADaXrea3ACCA.AJirtQU3rscBU如Mhermfesb>noACCAContactSIM9tMJ80>gIoba1.CQmk>rPenTMfSiioCtorepr<J>a.SKwa6frnm<.or»0mehe(Xhfiri18fuwQtdocu*m©SMES:BUSINESSCHA1.1.ENGESANDSTRATEGICINNOVATIONOPPORTUNITIESThisreportconsidersthecha1.1.engesfacedbysma三andmedium-sizedenterprises(SMEs)in2023ThetidngsarederivedfromasurveyofACCAmembersinSMESanddiscussionswithSma1.andmedium-sizedaccou11<ancypractices(SMPsservingtheircets.Thereportexp1.oresfuturestrategiesthatsma1.1.businessescanundertaketobo1.sterresi1.ienceandinnovateandtheopportunityforSMPstosupportSMEsintransformingtheirorganisationstoachievetheseambitions.Acknow1.edgementsACCAwou1.d1.iketothanka1.1.individua1.swhopartedpatedinourroundtab1.esacrosstheWoddtosupportthisprojectandprovidetheirinsights.Inpa11jarwewou1.d层。toextendourgratitude.WCarcextreme1.ygratefu1.toMrSteveHoathcoteandMsCourtneyPiettcfromPrimeG1.oba1.1.andMrChristopherArnoWandMrHarpa1.SoghfromtheInternationa1.FederationofAccouniants(FAC>.ThroughthemassivesupportofIheIfprofessiona1.membersandatf*ates,theseg1.oba1.partnerassooabonshe1.pedshapethisworkwiththoirexperienceandindustryknow1.edge.ContentsExecutivesummary5Opportunitiesforsma1.1.andmediumsizedpracticestoaugmenttheirro1.eastrustedadvisors6Introduction91. SMEcha1.1.enges101.1 Thecostcha1.1.engefacingSMEsintheg1.oba1.economy111.2 Ta1.entcha1.1.engesinSMEs161.3 Sma1.1.business,regu1.ationandtheESGreportingagenda222. SMEopportunityandinnovation262.1 Innovationa1.theheartofstrategy-un1.ockingsma1.1.businessva1.ue263. SMPsasthetrustedadvisors323.1 Acce1.erateth©in(rodctiofdigita1.technotogis323.2 investinginta1.entandassessingneworganisationa1.structures333.3 Deve1.opstrategicbusinessesservices343.4 Strategicpartnerships353.5 1.eadingthesustainabi1.ityagenda36Appendix&References37ESGExecutivesummary1. SMECha1.1.engesItisdearfromourana1.ysisthatSMEsin2023havebeengrapp1.ingwithaspectrumofcha1.1.enges,aref1.ectionotthesignificantissuespresentedbytheg1.oba1.economyoverthe1.ast18months.UnSUrPnSingtyinf1.ationisakeyissue,with58%otrespondentsidentifyinghigherstsasthemostpressingconcern.Ta1.entasa1.waysisamajornskirati.Withrecruitmentofnewep4oyeesemergingasakeyissueduring2023and1.inkedtoIhtSski1.1.sdeve1.opment.Theseissuesnatura1.1.yhaveanimpactonth©capabi1.ityofSMEstodriveinnovation.Costpressuresandtheg1.oba1.economy-adetai1.edexaminationofcostpressuresrevea1.ssignificantincreasesacrossvarioussectors.Uti1.itypricessurgedbyover20%for25%ofthesurveyedbusinesses,wdeforanadditiona1.27%ofrespondentsthepricehikesrangedfrom11%to20%.Simiartrendswereobservedinsupp1.iesofmateria1.sandotherinputs,with19%ofSMEshitbyincreasesofover20%,and26%Suffenngincreasesbwee11%and20%.Tbe1.eve1.ofcostcha1.1.engesfacedbySMEsintheirday-to-dayoperationsisc1.earand.formany,unprecedented.Workforceandta1.entinSME-th©workforce1.andscapeforSMEsunderwentsignificantshiftsinQI,2023overtheprevious12months,Mh31%drespondentsreportingInaeaSedobvacanciesforprofessiona1.workers.Theab1.itytofi1.1.thesevacanciesvariedacrossoccupations,with14%uaWetofindSUiIab*ecandidatesforc1.erica1.workers,technicians,andserviceandsa1.esvxkers.Th©accountancysectorcontinuestograpp1.ewithrecruitmentandretentioncha1.1.engesg1.oba1.1.y,asa1.soevidencedbyourGgCWTa他t7c由202Bsurvey.SMEsandtheESGagenda-theimportanceofsustainabi1.ityforsma1.1.businessescannotbeoverstated.EmbracingSustainaWepracticesSnotmere1.yanethica1.choicebutastrategicimperativethatyieWsmu1.tifacetedbenefits.Sustainabi1.rtyreportinghasgainedprominence,witha1.r>ost50%o1SMEsbeingrequestedtoPrOVdeenvironmenta1.SOoa1.andgovernance(ESG)information.However,thereportrevea1.sadisconnectionbetweentheinformationrequiredandtheabi1.ityto9e0ratcit.asIcwcrthan45%receivetechnica1.assistanceinCOieCtingESGinformationandconcernswereraisedabouttheperceivedhighcostsassociatedw1.hESGreporting.Sustainab1.otransformationandsustainabi1.ityreportingrepresentsasignificantopportunityforSMPsinthefutureandhasa1.readybecomeanadvisoryS0f5ccofferedbysomeofthepractitioners.2. SMEopportunityandinnovationInthefaceofesca1.atingcha1.1.enges,someSMEsarestrategica1.1.ypositioningthemse1.vesfexthefuture,w>th63%emphasisingimprovementinexistingbusinessprocesses,a1.thoughon1.y31%ofthoseSUeycdp1.antofu1.1.yautomateordigitisesomeoperations,suggestingfurtheropportunitiestoembracetechno1.ogytransformation.Thedeve1.opmentofnewprodc1.sorservicesisaprioritytor31%otthesebusinesses,emphasisingsomeCOmmitmen1.toi11ovati,1.inkedtothisistheimportanceofski1.1.sdeve1.opment,Wrth39%focusingonmanagementski1.1.sand27%ondigita1.ski1.1.sascritica1.upgradestodrivefuturestrategy.Thosesma1.1.erbusinessesthatar©100kingtoinvestintheircapabtiesaref1.agbearersf(xthewiderSMEcommunity,andSMPsshou1.dbeinstrumenta1.insupportingtheirc1.ientstomovateandIranstormfortefuture.A1.1.SMEsshou1.dbere11.ccbngnowonfurtheropportunitiestoembraceinnovationtodrivebusinessgrov/th.Innovationequipssma1.1.businesseswiththe1.oo*Stoadapttoshiftingconsumerdemandsandtechno1.ogica1.advancements,ensuringtheystayaheadoftrends.63%oftheSMEssurveyedsuggestedIheyhaveintroducedprocessinnovationsinth©pasttwoyears,andasasequence47%ofIhesesuggestIheyhaves11improvementsininformationandcommunicationprocessesand44%suggestingproductsandserviceshadimproved.Innovationcomeswithinherentrisksanduncertainty,however,pa11icua11yinmarketandtechno1.ogydomainsandthesedynamicsneedtobemanagedcaretuy.3. SMPSasthetrustedadvisorsSMPastrustedadvisorsIosma1.1.businessesarcunique1.ypositionedtosupportSMEsinmitigatingcha1.1.enges.Bui1.dingaPoEoIk)ofcapabi1.itiesforaddressingcha1.1.engesandstimu1.atingSMEgrov/threpresentsamassiveopportunityforSMPs.Inordertoembracethisopportunity.SMPsneed10ConMnUOUStyworkonupdatingapo11fo1.ioofcapabi1.itiesandreviewtheirserviceofferingtobetteraddresschangingSMEneeds.Acce1.eratinga<Joptonsofdigita1.techn01.09js.(JCVeiOPingstrategicadvisoryservices,investinginta1.ent,embracingsustainabi1.ityareamongsomeo<IheactionsthatSMPscanUndGr1.ak6toachievetheambition.OPPORTUNITIESFORSMA1.1.ANDMEDIUMSIZEDPRACTICESTOAUGMENTTHEIRRO1.EASTRUSTEDADVISORSThecha1.1.engesandissuesfacingSMEsinthecurrenteconomicc1.imateprovideongoingopportunitiesforSMPsinenhancingtheirstrategicserviceoffering.Bui1.dingaportfo1.ioofcapabi1.itiesforaddressingcha1.1.engesandstimu1.atingSMEgrowthrepresentsamassiveopportunityforSMPs.Basedonthesurveyresu1.tsanddiscussionwiththeSMPcommunityrepresentatives,weseeanumberofkeyactionsthatarere1.evanttoSMPsInachievingthisambition：Acce1.eratingtheadoptionofdigita1.techno1.ogies-ACCAspreviousresearchonSMPsandtechno1.ogyadop<ipointstothecniica1.needforSMPstocontinuetoembracedigita1.too1.sandresources.AccountantsandSMPfirmsaretechno1.ogyevange1.ists'torsma1.1.businessandth©start-upssector.TheyareattheforefrontofwderSma1.businessdita1.transformation,noton1.yimp1.ementingfinancetechno1.ogyso1.utions,buta1.socreating,appstacks'withinaparticu1.arappsystemorintegrating'bestofbreed'so1.utionstai1.oredtosma1.1.businesses.Techno1.ogyisanimportantpi1.1.arforboththerecoveryandenhancedgrowthofthesma1.1.businesssectorandaccountantsshou1.dbentinus1.yworkingondeve1.opingtheirdg>ia1.corethatwi1.1.enab1.ethemtoaddressanumberofcha1.1.engesfacingtbirc1.ients.Digita1.isationisanimportantenab1.erofinnovation.:,Exp1.ore: JeAaSS<wa裕as?也one,devek>mmeditafcdsma1.1.andmediumpractice. 6dauMto4extarfiingMyIt'svita1.forfinanceprofessiona1.stounderstandtheCapabMies.1.imitationsandpotentia1.app1.icationsofA1.wdhintheirspecificdomains. DaihoRzons:mno¾gcandIhefutweOfaocotnn*fx?OfIennQsgiotterssghtEObowfinancia1.professiona1.sviewthepotentia1.o1.digita1.techno1.ogyfortheprofessionasawho6e. Youmaywantto1.earn11xeaboutACCA>CertrcateinDgtaGCCVm1.IQnforFrance(CegF1.thatisaimedaacoo11tcy,finance,businessandadvisoryprofessiona1.sMowishtodeve1.optherKnoW1.a¾e.SkIiSandawarenesso!innovations11digita1.techno1.ogyanditsimpactthefinanceprofession.Investinginta1.entandassessingneworganisationa1.structuresv三chcanrangefromembracingf1.exib4eMxka11rangemen1.sIorespondtotheneedsofvariousemp1.oyeegroups,interna1.me1.oringandreversedtrainingensuringtheWeahhofinterna1.know1.edgeisbeingsharedto1.everagingIechnotogyforroutinetasksandconsideringpartneringwithotbororganisationstobui1.dthecapacities,necessarytorespondtoCfcentneeds.*Exp1.ore: Hybridwr11a.and_SMPsandIearnaboutopportunitiesandrisksoworkogremote1.y. SMPCareerSTOaK4andgetsomein-dep1.h三nsightabov1.deve1.opingta1.entandknow1.edgeSharcginyourpractice,respondingtotheneedsofvariousta1.en1.groups.Thet1.krtissupportedbyawea1.thofcasestudiesand1.inkstoawea1.tho1.ACCA,sresourcesavaab1.e.CCA'Sd7吟川TrCMS2023reportprovidesauniqueandvita1.viewofhowpeop1.efee1.aboutworkingIntheprofessionrightnowStrategicbusinessservices-astherangeofcha1.1.engesfacedbySMEsgrows.andwithacontinuedpushoninnovation.SMPsareprovidedwithfurtheropportunities.Provxjingthesehighvaiueaddingserviceswi1.1.strengthenSMPs,positionastrustedadvisorsEvo1.vingc>on(expectationsdemandahobsticandforward-thinkingapproachfromsma1.1.accountancypractices,b1.endingtraditiona1.financia1.expecttsewithstrategicinsights,techno1.ogyintegration,andacommitmenttoethica1.andsustainab1.ebusinesspractices.1Exp1.ore: 1.ear>gJhechangereportthatprovkfespersona1.renecimsotfinancetea(tershavingakeyro1.eindnvingchangeacrossOrganiSaba1.S SpacetoGfoWreportandIoarnmoreaboutIheroteotaccountantsandSMPactingasgrowthpartnerstotbirc*e111s SUPPtcainsmfinanceaofoDerspectjvqandaP1.aytookreportconsiderstbcurrentssesinsupp1.ychainsfromtheperspective&thefinancepro1.es&ona1. AaFMaoceandaccouEaccyreportandap1.aybooktorSMEs. ACCACenHICateinDa1.aAnaIyQcs Strategicpartnerships-thesearehigh1.ightedasacomp1.ementarystrategytoovercomecapacityconstraints,poo1.resourcesanddefcverenhancedservicestoCkenISSMPssowhavea360viewottheircents,needsandambrtisandtrytomatcittowhattheyhavetooffcrptov*ngnotjustso1.utionstospecdiccha1.1.enges,butaccesstocommunitiesandnetworks,tobo1.ptheirdentsIoarnanddeve1.opThOycana1.soformpartnershipswithotherorganisationsthatwi1.1.eat>iccompaniestopo<Mtheirresources,expertiseandcompetencestode1.iverva1.ue-addedservicestotheircustomersanddrive1.ong-termsuccess?iExp1.ore: SMCet。Oowreportandteamaboutsma1.1.businesssupportecosystems,howaccountantscanaugmentthoseecosystemsandconnecttheirc1.ientstoStPPortandbusinessopportunities. 2±¾xmsMeSMPP狄必镇IeereportandearnabouttheroJ©Ofacunta11tsassuperconnectorsGIOCa1.andbusinesscommunitiesPanrWingwithandsupportinged>catxa1.instrtubons.caniies.NGOs. 1.eadingthesustainabi1.ityagenda.SMEsareincreasing1.yexpectedtoembraceSustainab1.ityanddemonstratetheirESGcredentia1.stogetaccesstofinance,retainandattractnewc1.ients,keeptheirpositionsinthesupp1.ychains.SMPcanbecomeindispensab1.einsupportingsma1.1.businessesmSustainabiMyagenda.Byfirstintegratingsustainab1.epracticesintotheiroperationa1.kamorks.SMPscangainfirsthandexperienceandinsightsintotheChaBengesandbenefitsofSUStanabIeIransfonnatcn.ThrsapproachaBowsthemtoserveastrustedadvisors,guidingtheirc1.ientstowardenvironmenta1.1.yandsocayresponsiWepracticesandfurtherenab1.ingthemtoeffective1.ycommunicateandreportonIherachievements.Exp1.ore: SMPfeaa2sust的出侬。明叱 HOwSMEgcanCfeateamoresustainab1.eWOrtd:aseriesofcaseStUdreSandap1.aybooks Te/peOftheCFOSndfinanceuncfpninmeCMyaIBgns1.S11drivfnYaiUeaMSUSfain盘熄QK S-SfasmbW'epBhcg-thetoPrWPGsf心？AndACCACenirca1.esthatwi1.1.provideyouwithIhesksandknow伯SetoenatfeyouIocodet1.eadonsustainabi1.ityissues： ACCACSfHnCatBinSUSmnabmtVforfin11cu. ACCAOertdiCatCSInCef1.raIedreportmo.IntroductionSma1.1.businessesarethe1.ifeb1.oodofg1.oba1.economies,contributingtoeconomicdeve1.opmentandprosperity.Yet,theyareoftenmostvu1.nerab1.etoeconomicturbu1.enceandoften1.acksupport.Typica1.1.y,worktodeve1.optheirbusinesseswiththestrategicintentnecessary.Accountantsastrustedadvisorsarethereforewe1.1.p1.acedtosupportsma1.1.businesseswithva1.ueaddingservicesbeyondtraditiona1.financia1.supportse*vices.Tbtsreportofferstwocomp1.ementaryperspectivesthatshed1.ightonthecha1.1.engesfacingSMEs.First,wGxptorethreekeycha1.1.engesencounteredbySMEsduring2023inre1.ationtorisingcosts,1.atentmanagementcha1.1.enges,andESGreporting,asWeI1.astheSuccesstu1.strategiessma1.1.businessescanadopttohepmanagetheseissues.WethenturnourattentiontotheopportunitiesthatcanPreVa*inaddressingtheseandothercha1.1.engesthroughinnovation,ref1.ectingon*ythisiscritica1.forsma1.1.erbusinesses,he*>igthembui1.dresi1.iencebydiversifyingrevenuestreamsandreducingVuInGrabiIitytoenomicf1.uctuations-Fina1.1.ywecos*derthero1.esma1.1.andmedium-sizedpracticescanp1.ayinsupportingSMEstoinnovateandde1.iversuccessfu1.strategiesforthefuture.1.SMEcha1.1.engesOverviewofthekeycha1.1.engesfacingSMEsin2023KEYCHA1.1.ENGE1.C0STKEYCHA1.1.ENGE2.TA1.ENTTHECOSTCHA1.1.ENGESFACINGSMEsDURING2023HAVEBEENUNPRECEDENTED.Theinationcha1.1.engehasbeenatru1.yg1.oba1.phenomenon,ascentra1.banksraced1.oco1.ro1.inf1.ationinitiatingsomeofJhemostrestricvemonetarypo1.iciesacrossthewor1.dseeninrecenttimes.Thestcrisishashadaprofoundeffectonsma1.1.erbusinessesacrossmanydfferencostareas.ANOTHERCRITICA1.CHA1.1.ENGERIGHTATTHETOPOFTHEPRIORITY1.ISTFOR2023FORSMEsHASBEENTHEISSUEOFTA1.ENT.OurresearchsuggeststhatSMEscontinuetostrugg1.etobothacquireandretainkeyta1.ent,aswe1.1.ascontinuingtofacesignificantwagepressureandpaydemandswithintheirorganisations.Upski1.1.ingisa1.soacritica1.areaoffocusastechno1.ogica1.changespeedsup.KEYCHA1.1.ENGE3.REGU1.ATION?esgOINCREASINGREGU1.ATIONANDPARTICU1.AR1.YESGRE