In analysis of operating results - that is, in evaluating the underlying economics of a business unit - amortization charges should be ignored.
在分析运营结果，也就是评估一个业务单元的内在经济状况时，摊销费用应该被忽略。
At the business unit level , strategic planning covers the business mission ; SWOT analysis ; goal , strategy , and program formulation ; implementation ;
在业务部门层面，战略规划涵盖了企业使命，SWOT分析，目标，战略和方案的制定；
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