2012年ACCA考试《F1会计师与企业》讲义15
F1 ACCA 讲义
5. The syllabus of F1 (You can see the contents and relationships between parts of F1)
The business organisation, its stakeholders and the external environment (A)
END
F1
Stakeholders in business organisations
3. The common features of organisations
a b
c d e
Formal documented systems and procedures People specialization
Variety of objectives Inputs-processing-outputs Synergy
5. The types of organisations
• Non-governmental organisations
An independent voluntary association of people acting together for common purposes The primary objective of a NGO is not a commercial one but related to social, political or environmental issues.
5. The types of organisations
• Example question In which of the following organisation can one member dominate the organisation? A. Cooperatives B. Limited companies
2012年ACCA考试《F1会计师与企业》讲义17
2012年ACCA考试《F1会计师与企业》讲义17本文由高顿ACCA整理发布，转载请注明出处3 Writers on cultureThere are three writers you need to have knowledge of: Schein, Handy and Hofstede.3.1 ScheinSchein argues that the first leaders of a company create the culture of an organisation. Once the culture exists, the attributes/criteria for the later leaders are determined by the culture. Thus the link between culture and leadership is very strong.Schein further commented that it if leaders are to lead, it is essential that they understand the culture of the organisation. In order to try and define culture, Schein described three levels:§ Artefacts – these are the aspects of culture that can be easily seen, e.g. the way that people dress.§ Espoused values – these are the strategies and goals of an organisation, including company slogans etc.§ Basic assumptions and values – these are difficult to identify as they are unseen, and exist mainly at the unconscious level.New employees find the last level of culture the most difficult to understand, and lack of understanding of the basic value is one of the main contributors to failure when trying to implement change.Test your understanding 1Schein said that leadership and culture were totally divorced from one another. True or false?Test your understanding 2State three aspects of culture that could be classified as artifacts.3.2 HandyHandy popularised four culture types.§ The power culture – Here, there is one major source of power and influence. This is most likely to be the owner(s) of the organisation, who strive to maintain absolute control over subordinates. There are few procedures and rules of a formal kind.§ The role culture – In this version of culture, people describe their job by its duties, not by its purpose. It is a bureaucratic organisation, where the structure determines the authority and responsibility of individuals and there is a strong emphasis on hierarchy and status.§ The task culture is best seen in teams established to achieve specific tasks, e.g. project teams. People describe their positions in terms of the results they are achieving. Nothing is allowed to get in the way of task accomplishment. If individuals do not have the skills or technical knowledge to perform a task they are retrained or replaced.§ The person culture is characterised by the fact it exist to satisfy the requirements of the particular individual(s) involved in the organisation. The person culture is to be found in a small, highly participatory organisation where individuals undertake all the duties themselves, for example, a barrister in chambers.Expandable textThe power culture – This culture tends to rely on a central figure for its strength and has lines of communication which not only radiate out from this centre but link side ways across the organisation. This may be expressed as a web. The boss sits in the centre, surrounded by ever widening circles of intimates and influence. There are few procedures and rules of a formal kind and little bureaucracy.The dominant influence of the centre results in a structure that is able to move quickly and respond to change and outside threats. This culture is often found in small entrepreneurial organisations but will frequently break down as they grow since the web is more difficult to maintain with size. As might be expected attempts to implement astructured system into this culture are likely to be vigorously resisted both on the grounds of constraining flexibility and unnecessary costs.The role culture – Perhaps the most readily recognised and common of all the cultural types – everything and everybody are in their proper place. There is a presumption of logic and rationality. It is based around the job or role rather than the personalities and is epitomized by what we tend to think of as the traditional hierarchical structure.This kind of culture is best suited to an environment that is relatively stable and a large-sized organisation. Because of the focus on the role this culture tends to be impersonal, and by implication restrictive, suppressing individuals’ attempts at any improvements. It doesn’t take much thought to work in a role culture. Change is therefore relatively slow and is often only brought about by fear. Although it can adapt, this ability is restricted and a ‘role culture’ will have problems in surviving a dramatic change.The task culture – This is where management is basically concerned with the continuous and successful solution of problems. Performance is judged in terms of results and problems solved.Although a structure exists it is flexible and capable of being formed and reformed depending upon the task in hand. The organisation is therefore more loosely bound than the role model. Power and respect come from individual knowledge rather than rank or position. People describe their positions in terms of the results they are achieving. These cultures are suited to organisations that are concerned with problem solving and short-term one-off exercises – often found in rapidly changing organisations, where groups are established on a short-term basis to deal with a particular change.Structurally this culture is often associated with the matrix structure. Examples: market research organisations, entertainment industry, computer software design.The person culture – this is where the structure and the culture is built around individuals. Although not a common culture for an entire organisation to be based on, it is none the less found in small areas of large companies. The culture is that of educated and articulate individuals – solicitors, academic researchers, consultants etc. They may use some common office services but generally operate independently. In some instances, a key individual heads a support team of different skills.Test your understanding 3Describe what Handy meant by a task culture. Can you think of two disadvantages this may create for an organisation?3.3 HofstedeHofstede looked for national d ifferences between over 100,000 of IBM’s employees in different parts of the world, in an attempt to find aspects of culture that might influence business behaviour.He found five traits.§ Individualism vs. collectivism – some cultures are more cohesive than others. Anglo Saxon cultures are generally more individualistic than the collectivist cultures of South America.§ Uncertainty – some cultures, e.g. France and Japan use bureaucracy to reduce uncertainty because they dislike it.§ Power distance – the degree to which cultures are willing to accept an inferior position. In South American societies, differences in power were tolerated more than in North European cultures.§ Masculinity vs. femininity – a masculine role is one where the distinction between the roles of the genders is large and the males focus on work, power and success, e.g. in Japanese culture, whereas in feminine cultures such as Finland, there differences between the gender roles is much smaller.§ Confucianism vs. dynamism – this looks at the attitude to change over the long term, e.g. does a culture embrace globalization?Test your understanding 4Looking at the Hofstede traits, choose the classification that most closely fits Great Britain.Individualistic or collective?Large power distance or small?Masculine or feminine roles?更多ACCA资讯请关注高顿ACCA官网：。
2012年ACCA考试《F1会计师与企业》讲义2
2012年ACCA考试《F1会计师与企业》讲义2本文由高顿ACCA整理发布，转载请注明出处1.2 Why do we need organisations?Organisations can achieve results that cannot be produced by individuals on their own. This is because organisations enable people to:§ share skills and knowledge§ specialise and§ pool resources.As the organisation grows it will reach a size where goals, structures and control procedures need to be formalised to ensure that objectives are achieved.These issues are discussed in further detail below.Illustration 1 – The nature of organisationsWhen families set up and run restaurants, they usually do not have to consider formalising the organisation of their business until they have five restaurants. After this stage responsibilities have to be clarified and greater delegation is often required.Expandable textThere are many reasons why organisations exist:§ They satisfy social needs, e.g. the companionship of people with similar tastes leads to the formation of clubs, societies and unions. People join organisations because they consider that they will be more secure, more successful, have more needs and wants satisfied and be better off.§ Organisations exist primarily because they are more efficient at fulfilling needs than individuals who attempt to cater for all their requirements in isolation and without assistance from others. The main reason for this is the ability that organisations have of being able to employ the techniques of specialization and the division of labour. In particular:§ They save time – a group can accomplish a task more quickly than lone individuals.§ They pool knowledge – members of organisations can share knowledge and skills.§ They are power centres – an individual rarely has the power to influence events on a large scale whereas most organisations can influence demand, win orders and create wealth.Specialisation is perhaps the oldest organisational device. It occurs when organisations or individual workers concentrate on a limited type of activity. This allows them to build up a greater level of skill and knowledge than they would if they attempted to be good at everything.The advantage of arranging work in this way lies in the fact that, by concentrating on one type or aspect of work, it is possible to become much more efficient. By concentrating its expertise into a limited range of activities, the organisation plans and arranges its output to achieve the most efficient use of its resources. A key aspect of specialisation involves the division of labour.The specialisation of labour developed as industrialization advanced, and large organisations became more popular. It was first used in car production at Ford and is associated with the work of Taylor, which we will be discussing later. The car production process was broken down into many separate tasks and each worker was required to specialise in only one small aspect of the total process. This benefits the manufacturer in three ways:§ Simple tasks encourage the use of highly specific equipment, e.g. power wrenches that speed up the manufacturing operation.§ Semi-skilled labour can be employed rather than highly skilled operatives.§ Workers are only responsible for one process and so are able to develop a high level of expertise and increase their output per period.Modern industrialised economies make great use of specialisation and the division of labour, but for organisations to gain the full benefits of these techniques they also employ another organisational device known as hierarchy. We will be examining this further when we discuss the distribution of authority, responsibility and accountability within the organisation.Test your understanding 2Suppose you are organising a student ball. What advantages could be gained by forming a committee to manage the process and ultimate event?更多ACCA资讯请关注高顿ACCA官网：。
accaf1知识点
accaf1知识点
ACCAF1 (Accountant in Business) 是Association of Chartered Certified Accountants (ACCA) 资格考试中的一部分。
这部分考试的目的是测试考生对商业环境和管理会计的理解。
ACCAF1考试的知识点主要包括以下几个方面:
商业环境: 考生需要了解商业环境中各种因素，如经济、竞争、法律、社会文化等对商业活动的影响。
管理会计: 考生需要了解管理会计的概念、方法和工具,如成本-效益分析、预算管理、指标管理等.
财务报告分析: 考生需要了解如何分析财务报告,如财务比率分析,财务状况分析和现金流量分析等.
组织管理: 考生需要了解组织管理的概念和方法,如组织结构、管理风格、人力资源管理、绩效管理、团队建设等
沟通与商务写作: 考生需要掌握商务沟通和商务写作的技能,如书面和口头沟通、文件编写、演示文稿等
信息技术: 考生需要了解信息技术的基本概念和应用,如数据库、电子商务、网络和互联网等
这些知识点都是考试的重点, 考生需要通过学习和练习来掌握这些知识点, 以便在考试中取得好成绩。
2012年ACCA考试《F1会计师与企业》讲义1
2012年ACCA考试《F1会计师与企业》讲义1本文由高顿ACCA整理发布，转载请注明出处The nature of organisationsChapter 1The business organisationChapter learning objectivesUpon completion of this chapter you will be able to:§ define the term organisation§ explain the need for a formal organisation§ distinguish between different types of organisation§ summarise the main areas of responsibility for different functions within an organisation§ explain how different departments co-ordinate their activities§ explain the nature and process of strategic planning§ explain the purpose of each level of organizational management.1 The nature of organisations1.1 What is an organisation?‘Organisations are social arrangements for the controlled performance of colle ctive goals.’ (Buchanan and Huczynski)The key aspects of this definition are as follows:§ collective goals§ social arrangements§ controlled performance.Expandable textAs yet there is no widely accepted definition of an organisation. This is because the term can be used broadly in two ways:§ It can refer to a group or institution arranged for efficient work. To organise implies that there is an arrangement of parts or elements that produces more than a random collection.§ Organisation can also refer to a process, i.e. structuring and arranging the activities of the enterprise or institution to achieve the stated objectives. The very work organisation implies that there is order or structure.There are many types of organisations, which are set up to serve a number of different purpose and to meet a variety of needs. They include:§ service companies§ factories§ retail companies§ political parties§ charities§ local councils§ the army, navy and air force§ schools.What they all have in common in summarised in the definition given by Buchanan and Huczynski:‘Organisations are social arrangements for the controlled performance of collective goals.’(a) ‘Collective goals’ – organisations are defined primarily by their goals. A school has the main goal of educating pupils and will be organised differently from a company where the main objective is to make profits.(b) ‘Social arrangements’ – someone working on his own does not constitute an organisation. Organisations have structure to enable people to work together towards the common goals. Larger organisations tend to have more formal structures in place but even small organisations will divide up responsibilities between the people concerned.(c) ‘Controlled performance’ – organisations have systems and procedures to ensure that goals are achieved. These could vary from ad-hoc informal reviews to complex weekly targets and performance review.For example, a football team can be described as an organisation because:§ It has a number of players who have come together to play a game.§ The team has an objective (to score more goals than its opponent).§ To do their job properly, the members have to maintain an internal system of control to get the team to work together. In training they work out tactics so that in play they can rely on the ball being passed to those who can score goals.§ Each member of the team is part of the organisational structure and is skilled in a different task; the goalkeeper has more experience in stopping goals being scored than those in the forward line of the team.§ In addition, there must be team spirit, so that everyone works together. Players are encouraged to do their best, both on and off the field.Test your understanding 1Which of the following would be considered to be an organisation?(i) A sole trader(ii) A tennis club(iii) A hospitalA) (i), (ii) and (iii)B) (i) and (ii) onlyC) (ii) and (iii) onlyD) (i) and (iii) only更多ACCA资讯请关注高顿ACCA官网：。
2012年ACCA考试《F1会计师与企业》讲义14
2012年ACCA考试《F1会计师与企业》讲义14本文由高顿ACCA整理发布，转载请注明出处1.5 The impact of the informal organisation on the businessThe informal organisation can either enhance or hold back the business. Managers need to be aware of the informal structure and ensure that they§ adapt the formal structure to complement the informal one§ maintain a looser formal structure so that the informal structure can thrive. For example, hold monthly meetings to inform employees of the company’s goals but allow the informal structure to flourish e.g. ad hoc teams to form so that innovation and communication is not stifled§ at the very least take account of the informal structure in decision making. For example, if a manufacturing department has split itself into two informa l ‘cliques’ and output is in decline, the declining output could have nothing to do with the formal structure, but be due to lack of integration of the whole division due to the cliques. Rather than changing the formal structure, management could for example mix members of the two ‘cliques’ on training courses, and so try and reduce the impact of the informal organisation.Expandable textIn his studies at the Hawthome works of the Western Electric Company in Chicago between 1924 and 1927, Elton Mayo concluded that informal groups exercised strong social controls over workers’ habits and attitudes, e.g. an individual productivity bonus scheme failed as workers were unwilling to show up their less capable colleagues.Test your understanding 14What other methods could be employed to integrate a department and reduce the impact of the informal organisation as in the last example above?Chapter summary#FormatImgID_0#Test your understanding answersTest your understanding 1§ Most common structure found in organisations§ Jobs are grouped on the grounds of common specialisation§ They sell few products (that are closely related)§ Operate in a stable environment§ Found in smaller companiesTest your understanding 2Food plc#FormatImgID_1##FormatImgID_2#Board#FormatImgID_3# Tinned veg Tinned and Packed Specialist Soups #FormatImgID_4##FormatImgID_5# Soups#FormatImgID_6# Functional Matrix Entrepreneurial(stable market) (manage the only two (specialist skills)Customers carefully)Test your understanding 3False – They tend to be owner managed.Test your understanding 4FalseTest your understanding 5NarrowTest your understanding 6Other factors could include:Management styleLevel of organisational support for routine tasksThe dangerous nature of the workTest your understanding 7The work is of the drivers is not particularly complex and drivers will not need much guidance.Modern technology means that meetings between managers and drivers will not often be necessary.Each manager will have a wide span of control.Test your understanding 8decentralisedTest your understanding 9The more able the employees, the more decisions they can be entrusted with, and the greater the levels of decentralisation.Test your understanding 10decreasingTest your understanding 11Poor decision/lack of goal congruence, leading to increased costs.Training costsDuplication of roles leading to increased personnel costsExtra costs of gathering information from various sources/locationsTest your understanding 12FalseTest your understanding 13TrueTest your understanding 14Methods could include:Away days, ensuring that teams for the activities are picked with members from both cliques.Change shift patterns so that the cliques are broken up on the production line.Change break times, so that one ‘cliques’ does not take its break together.更多ACCA资讯请关注高顿ACCA官网：。
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-95
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-951. What is the latest stage at which a new recruit to a company should first be issued with a copy of thecompany\'s health and safety policy statement?A On accepting the position with the companyB As early as possible after employmentC After the first few weeks of employmentD During the final selection interview答案：B2. In Porter\'s five forces model, which of the following would not constitute a \'barrier to entry\'?A Scale economies available to existing competitorsB High capital investment requirementsC Low switching costs in the market答案：C3. Three of the following strategies are closely related. Which is the exception?A DownsizingB DelegatingC DelayeringD Outsourcing答案：B4. Which of the following would be identified as a culturaltrend?A Health and safety legislationB Concern with health and dietC Increasing age of the population答案：B5. For demographic purposes, which of the following is not a variable in the identification of social class?A Income levelB LifestyleC OccupationD Education答案：B6. Which of the following is not an element of fiscal policy?A Government spendingB Government borrowingC TaxationD Exchange rates答案：D7.Which of the following is associated with a negative Public Sector Net Cash Requirement?A The government is running a budget deficit.B The government\'s expenditure exceeds its income.C The government is running a budget surplus.D Public Sector Debt Repayment (PSDR) is high.答案：C。
ACCAF1知识点总结
ACCAF1知识点总结ACCA F1是《管理会计基础》（Fundamentals of Business Mathematics and Financial Accounting）的考试科目，也是ACCA资格认证的第一门科目。
以下是ACCA F1考试的知识点总结：1.经济和商业环境：-经济体系及其类型-供需关系-国际贸易-经济增长和就业-货币和货币政策-通货膨胀和利率2.成本与管理会计基础：-成本和费用的概念与分类-成本-收益分析-边际成本与边际收益-战略与战术成本-成本预测与变动成本-学习曲线3.管理会计制度和方法：-不同类型的管理会计信息-管理会计的目的和特点-管理会计条例与道德-成本-利润-利润关系-预算与预算控制-绩效评估和激励4.财务会计和财务报表：-财务会计的目的和特点-财务记录和凭证-会计方程式和会计周期-货币和计量概念-资产负债表和利润表的解读-现金流量表5.财务分析和财务比率：-财务分析的目的和方法-比率分析和比率计算-经营和财务风险-财务健康和稳定性分析-盈利能力和效率分析6.提供财务信息：-需要财务信息的利益相关者-可比性和一贯性原则-隐含与显性假设-外部财务报告-内部财务报告7.管理信息系统：-信息系统的组成和功能-数据的收集和处理-数据库和数据仓库-信息系统的设计和实施-信息系统的风险和控制8.管理与决策科学：-决策的类型和过程-优化和约束问题-边际分析和边际效益-敏感性分析和决策树-风险分析和决策9.商业伦理和社会责任：-伦理的定义和原理-伦理决策模型-商业伦理的重要性-伦理决策和社会责任-可持续发展和企业道德ACCAF1考试主要考察考生对管理会计和财务会计的基本概念和方法的理解与应用能力。
考生需要熟悉各种会计和管理会计方法，并能够解读和分析财务信息和财务报表。
此外，考生还需要了解企业的商业环境和相关的伦理和社会责任问题。
参加ACCAF1考试前，考生需要充分准备，并掌握上述知识点。
2012年ACCA考试《F1会计师与企业》讲义12
2012年ACCA考试《F1会计师与企业》讲义12本文由高顿ACCA整理发布，转载请注明出处1.3 Centralisation and decentralisationAnother method of analyzing structures is by reference to the level at which decisions are made.§ In a centralised structure, the upper levels of an organis ation’s hierarchy retain the authority to make decisions.§ In a decentralised structure the authority to take decisions is passed down to units and people at lower levels.§ The factors that will affect the amount of decentralisation are:§ Management style.§ Ability of management/employees.§ Locational spread.§ Size of the organisation/scale of activities.Test your understanding 8A multinational company is likely to have a structure. Fill in the blank with:CentraliseddecentralisedTest your understanding 9How does the ability of the employees affect the level of decentralisation?The advantages and disadvantages of decentralisation are:AdvantagesDisadvantages§ Senior management free to concentrate on strategy.§ Better local decision due to local expertise.§ Better motivation due to increased training and career path.§ Quicker responses/flexibility, due to smaller chain of command.§ Loss of control by senior management.§ Dysfunctional decisions due to a lack of goal congruence.§ Poor decisions made by inexperienced managers.§ Training costs.§ Duplication of roles within the organisation.§ Extra costs in obtaining informationTest your understanding 10A company has found in a recent survey that their staff are demotivated as they are bored and not using all the skills they have been given. Should the company consider increasing or decreasing the level of centralisation in the company?Test your understanding 11A disadvantage of decentralisation can be increased costs. How can these arise?更多ACCA资讯请关注高顿ACCA官网：。
2012年ACCA考试《F1会计师与企业》讲义5
2012年ACCA考试《F1会计师与企业》讲义5本文由高顿ACCA整理发布，转载请注明出处The roles and functions of the main departments in a business organisation2.1 The main functions within an organisationThe main departments in a business organisation are as follows:DepartmentRoleKey concernsResearch and development§ Improving existing products§ Developing new products§ Anticipating customer needs§ Generating new ideas§ Testing§ Costpurchasing§ Acquiring the goods and services necessary for the business§ Price and payment terms§ Quality§ Stock levels/delivery schedulesProduction§ Converting raw materials into finished goods§ Quality (of materials and finished goods)§ Costs§ Wastage/efficiency§ Stock levels/production schedulesDirect service provision§ Providing service to clients (e.g. accountancy firm)§ Quality § Time sheets/schedulingmarketing§ Identifying customer needs§ Market research§ Product design§ Pricing§ Promotion§ Distribution§ Customer needs§ Quality§ Promotional strategy§ Distribution channel strategy§ Pricing strategyadministration§ Administrative support§ Processing transactions§ Efficiency§ Information processingFinance§ Bookkeeping§ Financial reporting§ Financial controls§ Budgeting§ The raising of capital§ Accuracy and completeness of record keeping§ Monthly management reporting§ Annual financial reportingHuman resources§ Job analysis and job design§ Recruitment and selection§ Performance appraisal§ Rewards (e.g. setting pay)§ Training and develop§ Grievances and discipline§ Staff competence§ Staff commitment/motivation§ Cost§ Staff welfare (e.g. stress)§ Compliance (e.g. equal opportunities legislation)Test your understanding 7Which of the following is not part of the responsibility of a research and development department?A Improving existing products.B Developing new products.C Researching new technologies for application to future products.D Researching market demand for products.更多ACCA资讯请关注高顿ACCA官网：。
2012年ACCA考试《F1会计师与企业》讲义3
2012年ACCA考试《F1会计师与企业》讲义3本文由高顿ACCA整理发布，转载请注明出处1.3 Classifying organisations by profit orientationOrganisations can be classified in many different ways, including the following:Profit seeking organisationsSome organisations, such as companies and partnerships, see their main objective as maximising the wealth of their owners. Such organisations are often referred to as‘profit-seeking’.The objective of wealth maximisation is usually expanded into three primary objectives:§ to continue in existence (survival)§ to maintain growth and development§ to make a profitExpandable textPeter Drucker has suggested that profit-seeking organisations typically have objectives relating to the following:§ market standing§ innovation§ productivity§ physical and financial resources§ profitability§ manager performance and development§ worker performance and attitude§ public responsibilityNot-for-profit organisationsOther organisations do not see profitability as their main objective. Such not-for-profit organisations (‘NFPs or NPOs’) are unlikely to have financial objectives as primary.Instead they are seeking to satisfy particular needs of their members or the sectors of society that they have been set up to benefit.Illustration 2 – The nature of organisationsNFPs include the following:§ government departments and agencies(e.g. HM Revenue and Customs)§ schools§ hospitals§ charities (e.g. Oxfam, Red Cross, Red Crescent, Caritas) and§ clubs.The objectives of NFPs can vary tremendously:§ hospital could be said to exist to treat patients.§ Councils often state their ‘mission’ as caring for their communities.§ A charity may have as its main objective ‘to provi de relief to victims of disasters and help people prevent, prepare for, and respond to emergencies.’§ Government organisations usually exist to implement government policy.One specific category of NFPs is a mutual organisation. Mutual organisations are voluntary not-for-profit associations formed for the purpose of raising funds by subscriptions of members, out of which common services can be provided to those members.Mutual organisations include§ Some building societies§ Trade unions and§ Some working-men’s clubs.Expandable textMany NPOs view financial matters as constraints under which they have to operate, rather than objectives.For example,§ Hospitals seek to offer the best possible care to as many patients as possible, subject to budgetary restrictions imposed upon them.§ Councils organise services such as refuse collection, while trying to achieve value for money with residents’ council tax.§ Charities may try to alleviate suffering subject to funds raised.更多ACCA资讯请关注高顿ACCA官网：。
0ACCA考试《F1会计师与企业》讲义
2012年ACCA考试《F1会计师与企业》讲义10本文由高顿ACCA整理发布，转载请注明出处Chapter 2organisation structureChapter learning objectivesUpon completion of this chapter you will be able to:§ explain the different ways in which an organisation might bestructured§ list advantages and disadvantages of each type of organizational arrangement§ define the terms scalar chain and span of control§ what factors influence the span of control§ give reasons why ownership and management o f the organisation are often separated§ explain what is meant by centralised/decentralised structure§ what are the advantages and disadvantages of the informalorganisation§ identify what impact the informal organisation has on the business § how can manage rs foster the benefits of the informal organization while at the same time reducing its potential disadvantages.1 Organisational structure1.1 Different types of structureA typical pattern of structure change can be represented by thefollowing sequence.Entrepreneurial§ This type of structure is built around the owner manager and istypical of small companies in the early stages of their development.§ The entrepreneur often has specialist knowledge of the product or service§ Example owner/managed businessAdvantagesDisadvantages§ Fast decision making.§ More responsive to market.§ Goal congruence§ Good control§ Close bond to workforce§ Lack of career structure.§ Dependant on the capabilities of the manager/owner§ Cannot cope with diversification/ growth.Expandable textAdvantages§ There is only one person taking decisions – this should lead to decisions being made quickly.§ As soon as an element of the market alters, th e entrepreneur should recognise it and act quickly.§ A lack of a chain of command and the small size of the organisation should mean t hat the entrepreneur has control over the workforce and all decisions within the organisation leading to a lack of goal congruence.Disadvantages§ This type of structure is usually suited to small companies where due to the size; there is no career path for the employees.§ If the organisation grows, one person will not be able to cope with the increased volume of decisions etc.Functional structure§ This type of structure is common in organisations that haveoutgrown the entrepreneurial structure and now organise the business ona functional basis.§ It is most appropriate to small companies which have few products and locations and which exist in a relatively stable environment.§ For example a business making one type of electrical component for use in a car manufacturing company.AdvantagesDisadvantages§ Economies of scale.§ Standardisation.§ Specialists more comfortable.§ Career opportunities.§ Empire building.§ Slow.§ Conflicts between functions.§ Cannot cope with diversification.Expandable textAdvantages§ This organisational structure relates to an organisation which has outgrown the entrepreneur stage. Rather than duplicating roles indifferent parts of the company, similar activities are grouped togetherso leading to:§ lower costs§ standardisation of output/systems, etc.§ people with similar skills being grouped together and so notfeeling isolated.§ Due to the larger size of the organisation and the grouping into functions, there is a career path for employees – they can work their way up through the function.Disadvantages§ Managers of the functions may b e try to make d ecisions to increase their own p ower/be in the best interest of their function rather that work in the best interest of the company overall.§ Due to the longer chain of command, decis ions will be made more slowly.§ This style of structure is not suited to an organisation which is rapidly growing and diversifying – the specialists in for example the production function would not be able to cope with making gas fires andradios.Product/Division/Department§ Organisation structured in accordance with product lines ordivisions or departments.§ They are headed by general managers who enjoy responsibility fortheir own resources.§ Divisions are likely to be seen as pr ofit centres and may be seenas strategic business units for planning and control purposes.§ Some departments, e.g. accounts will be centralised.AdvantagesDisadvantages§ Enables growth.§ Clear responsibility for products/divisions§ Training of general managers.§ Easily adapted for further diversification.§ Top management free to concentrate on strategic matters.§ Potential loss of control.§ Lack of goal congruence.§ Duplication.§ Specialists may feel isolate d.§ Allocation of central costs can be a problemExpandable textAdvantages§ If an organisation wants to grow and diversify, the functionalstructure can not cope, so instead the divisional structure should beadopted. Should the company w ant to diversify further, it is easy to ‘bolt on’ another division.§ It encourages growth and diversity of products, e.g. by addingadditional flavours etc to capture other segments of the market. This in turn promotes the use of specialised equipment and facilities.§ Due to the break down of the company’s activities into the divisions, it should mean that the divisional managers can clearly seewhere their area of responsibility lies and it should leave the topmanagement free to concentrate on strategic matters, rather than to getinvolved in the day to day operations of each division – although this can lead to a lack of goal congruence.§ The focus of attention is on product performance and profitability.By placing responsibility for product profitability at the division level, they are able to react and make decisions quickly on a day to day basis.§ The role of the general manager is encourages with lessconcentration upon specialisation. This promotes a wider view of thecompany’s o perations.Disadvantages§ In most divisionalised companies, some f unctions, e.g. accounting or human resources will be provided centrally. If this is the case, thecost of the centralised function could be recharged to those divisionsusing e.g. the human resource function. There are different ways ofcalculating the recharge and divisional managers may complain if theprofitability of their division is reduced by an amount that they perceive as being arbitrary.Geographically structured§ Grouping activities on the basis of location.§ Common in organisations that operate over a wide geographic area.§ Often, some departments e.g. accounts will be centralised.§ For example Kaplan.AdvantagesDisadvantages§ Enables geogr aphic growth.§ Clear responsibility for areas.§ Training of general managers.§ Top management free to concentrate on strategic matters§ As for divisional structure aboveExpandable textProduct divisionalisation is generally preferred over say geographic divisionalisation when the product is relatively complex and requires ahigh cost of capital equipment, skilled operators etc., e.g. the carindustry.Matrix§ A matrix structure aims to combine the benefits of decentralisatio n (e.g. speedy decision making) with those of co-ordination (achievingeconomies and synergies across all business units, territories andproducts).§ It usually requires employees from various departments to form agroup to achieve a specific target.§ They require dual reporting to managers and the diagram shows amix of product and functional structures.§ For example in a university, a lecturer may have to report to both subject and department heads.AdvantagesDisadvantages§ Advanta ges of both functional and divisional structures.§ Flexibility.§ Customer orientation.§ Encourage teamwork and the exchange of opinions and expertise.§ Dual command and conflict.§ Dilution of functional authority.§ Time-consuming meetings.§ Higher admin costs.Expandable textAdvantages§ In today’s rapidly changing environment, there is a need foreffective coordination in very complex situations. If a car manufacturer wants to design, produce and market a new model, the process involves most parts of the organisation and a flexible/adaptable system is needed toachieve the objectives. The more rigid structure experienced in adivisional company w ould not have the flexibility to be able to coordinatethe tasks and the people, whereas the matrix structure can cope.§ The production managers could be replaced with customer managers,in which case the whole team will be focused on meeting the needs of thecustomer.Disadvantages§ Where the matrix structure can cause difficulty is in the linesof control. These may become ambiguous and conflict with each other. Ateam member may answerable to the product manager and to his functionalsuperior, and this may c ause confusion and stress. Time consuming meetings may be required to resolve the conflict, so resulting in higheradministration costs.Expandable textFew organisations adopt a pure structural type; the skill is inblending the structure to the organisation’s circumstances. There is a whole range of ‘shades of grey’ between these pure types of structure, e.g. a company may move from a functional to a divisional structure bya series of small incremental changes.Test your understanding 1Outline the main features of a functional organisational structure.Test your understanding 2Food plc is company t hat manufactures dried packet and tinned soups, tinned vegetables and is about to start making specialist soups for sale in small delicatessens hot healthy ‘food on the go’. They have re cently recruited a specialist from ‘Gourmet Soups’ to help them with their new venture. The packet and tinned soups are sold to 2 major supermarkets,the tinned vegetables to many o utlets. Design an organisational structure for Food plc.更多ACCA资讯请关注高顿ACCA官网：。
ACCAF1知识点总结
ACCAF1知识点总结
一、财务报表的基础知识
1.财务报表的种类：主要包括资产负债表、利润表、现金流量表和股东权益变动表。
2.财务报表的目的：为利益相关方提供关于企业财务状况、经营成果和现金流量的信息。
二、财务报表编制和解读
1.财务报表编制的流程：包括数据采集、数据处理、财务报表编制和审计等环节。
2.会计政策和估计：企业在制定财务报表时需选择合适的会计政策和做出合理的会计估计。
3.财务报表解读：通过分析资产负债表、利润表和现金流量表等财务报表，判断企业的经营状况和财务健康程度。
三、财务报表分析
1.财务比率分析：包括偿债能力比率、盈利能力比率、活动能力比率和成长能力比率等，用于评估企业的经营绩效。
2.财务报表趋势分析：比较不同期间的财务报表数据，揭示企业的发展趋势和变化。
3.财务报表比较分析：将企业的财务报表数据同同行业或竞争对手进行比较，评价企业的竞争地位和市场表现。
四、其他相关知识点
1.财务报表的透明度和真实性：企业应当确保财务报表数据的真实性和透明度，以维护利益相关方的信任。
2.财务风险管理：企业应当合理管理财务风险，确保财务稳定和可持续发展。
3.财务会计准则：企业在编制财务报表时需遵守相关的财务会计准则和规定，确保财务报表的合规性和准确性。
总的来说，ACCAF1知识点主要涉及财务报表的基础知识、编制和解读、分析以及其他相关内容。
掌握这些知识点，可以帮助财务会计人员更好地理解和运用财务报表信息，为企业的决策和管理提供支持。
希望以上总结对您有所帮助，祝您学习顺利！。
ACCA《F1会计师与企业》
2011年ACCA《F1会计师与企业》辅导讲义The nature of organisationsChapter 1The business organisationChapter learning objectivesUpon completion of this chapter you will be able to:§ define the term organisation§ explain the need for a formal organisation§ distinguish between different types of organisation§ summarise the main areas of responsibility for different functions within an organisation§ explain how different departments co-ordinate their activities§ explain the nature and process of st rategic planning§ explain the purpose of each level of organizational management.1 The nature of organisations1.1 What is an organisation?‘Organisations are social arrangements for the controlled performance of collective goals.’ (Buchanan and Huczynski)The key aspects of this definition are as follows:§ collective goals§ social arrangements§ controlled performance.Expandable textAs yet there is no widely accepted definition of an organisation. This is because the term can be used broadly in two ways:§ It can refer to a group or institution arranged for efficient work. To organise implies that there is an arrangement of parts or elements that produces more than a random collection.§ Organisation can also refer to a process, i.e. structuring and arranging the activities of the enterprise or institution to achieve the stated objectives. The very work organisation implies that there is order or structure.There are many types of organisations, which are set up to serve a number of different purpose and to meet a variety of needs. They include:§ service companies§ factories§ retail companies§ political parties§ charities§ local councils§ the army, navy and air force§ schools.What they all have in common in summarised in the definition given by Buchanan and Huczynski:‘Organisations are social arrangements for the controlled performance of collective goals.’(a) ‘Collective goals’ –organisations are defined primarily by their goals.A school has the main goal of educating pupils and will be organised differently from a company where the main objective is to make profits.(b) ‘Social arrangements’ – someone working on his own does not constitute an organisation. Organisations have structure to enable people to work together towards the common goals. Larger organisations tend to have more formal structures in place but even small organisations will divide up responsibilities between the people concerned.(c) ‘Controlled performance’ –organisations have systems and procedures to ensure that goals are achieved. These could vary from ad-hoc informal reviews to complex weekly targets and performance review.For example, a football team can be described as an organisation because: § It has a number o f players who have come together to play a game.§ The team has an objective (to score more goals than its opponent).§ To do their job properly, the members have to maintain an internal system of control to get the team to work together. In training they work out tactics so that in play they can rely on the ball being passed to those who can score goals.§ Each member of the team is part of the organisational structure and is skilled in a different task; the goalkeeper has more experience in stopping goals being scored than those in the forward line of the team.§ In addition, there must be team spirit, so that everyone works together. Players are encouraged to do their best, both on and off the field.Test your understanding 1Which of the following would be considered to be an organisation?(i) A sole trader(ii) A tennis club(iii) A hospitalA) (i), (ii) and (iii)B) (i) and (ii) onlyC) (ii) and (iii) onlyD) (i) and (iii) only1.2 Why do we need organisations?Organisations can achieve results that cannot be produced by individuals on their own. This is because organisations enable people to:§ share skills and knowledge§ specialise and§ pool resources.As the organisation grows it will reach a size where goals, structures and control procedures need to be formalised to ensure that objectives are achieved.These issues are discussed in further detail below.Illustration 1 – The nature of organisationsWhen families set up and run restaurants, they usually do not have to consider formalising the organisation of their business until they have five restaurants.After this stage responsibilities have to be clarified and greater delegation is often required.Expandable textThere are many reasons why organisations exist:§ They satisfy social needs, e.g. the companionship of people with similar tastes leads to the formation of clubs, societies and unions. People join organisations because they consider that they will be more secure, more successful, have more needs and wants satisfied and be better off.§ Organisations exist primarily because they are more efficient at fulfilling needs than individuals who attempt to cater for all their requirements in isolation and without assistance from others. The main reason for this is the ability that organisations have of being able to employ the techniques of specialization and the division of labour. In particular:§ They save time – a group can accomplish a task more quickly than lone individuals.§ They pool know ledge – members of organisations can share knowledge and skills.§ They are power centres – an individual rarely has the power to influence events on a large scale whereas most organisations can influence demand, win orders and create wealth.Specialisation is perhaps the oldest organisational device. It occurs when organisations or individual workers concentrate on a limited type of activity. This allows them to build up a greater level of skill and knowledge than they would if they attempted to be good at everything.The advantage of arranging work in this way lies in the fact that, by concentrating on one type or aspect of work, it is possible to become much more efficient. By concentrating its expertise into a limited range of activities, the organisation plans and arranges its output to achieve the most efficient use of its resources. A key aspect of specialisation involves the division of labour.The specialisation of labour developed as industrialization advanced, and large organisations became more popular. It was first used in car production at Ford and is associated with the work of Taylor, which we will be discussing later. The carproduction process was broken down into many separate tasks and each worker was required to specialise in only one small aspect of the total process. This benefits the manufacturer in three ways:§ Simple tasks encourage the use of highly specific equipment, e.g. power wrenches that speed up the manufacturing operation.§ Semi-skilled labour can be employed rather than highly skilled operatives.§ Workers are only responsible for one process and so are able to develop a high level of expertise and increase their output per period.Modern industrialised economies make great use of specialisation and the division of labour, but for organisations to gain the full benefits of these techniques they also employ another organisational device known as hierarchy. We will be examining this further when we discuss the distribution of authority, responsibility and accountability within the organisation.Test your understanding 2Suppose you are organising a student ball. What advantages could be gained by forming a committee to manage the process and ultimate event?1.3 Classifying organisations by profit orientationOrganisations can be classified in many different ways, including the following: Profit seeking organisationsSome organisations, such as companies and partnerships, see their main objective as maximising the wealth of their owners. Such organisations are often referred to as ‘profit-seeking’.The objective of wealth maximisation is usually expanded into three primary objectives:§ to continue in existence (survival)§ to maintain growth and development§ to make a profitExpandable textPeter Drucker has suggested that profit-seeking organisations typically have objectives relating to the following:§ market standing§ innovation§ productivity§ physical and financial resources§ profitability§ manager performance and develop ment§ worker performance and attitude§ public responsibilityNot-for-profit organisationsOther organisations do not see profitability as their main objective. Such not-for-profit organisations (‘NFPs or NPOs’) are unlikely to have financial objectives as primary.Instead they are seeking to satisfy particular needs of their members or the sectors of society that they have been set up to benefit.Illustration 2 – The nature of organisationsNFPs include the following:§ government department s and agencies(e.g. HM Revenue and Customs)§ schools§ hospitals§ charities (e.g. Oxfam, Red Cross, Red Crescent, Caritas) and§ clubs.The objectives of NFPs can vary tremendously:§ hospital could be said to exist to treat patients.§ Councils often state their ‘mission’ as caring for their communities.§ A charity may have as its main objective ‘to provide relief to victims of disasters and help people prevent, prepare for, and respond to emergencies.’§ Government organisations usual ly exist to implement government policy.One specific category of NFPs is a mutual organisation. Mutual organisationsare voluntary not-for-profit associations formed for the purpose of raising funds by subscriptions of members, out of which common services can be provided to those members.Mutual organisations include§ Some building societies§ Trade unions and§ Some working-men’s clubs.Expandable textMany NPOs view financial matters as constraints under which they have to operate, rather than objectives.For example,§ Hospitals seek to offer the best possible care to as many patients as possible, subject to budgetary restrictions imposed upon them.§ Councils organise services such as refuse collection, while trying to achieve valu e for money with residents’ council tax.§ Charities may try to alleviate suffering subject to funds raised.1.4 Classifying organisation by ownership/controlPublic sector organisationsThe public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organisations.Illustration 3 – The nature of organisationsThe composition of the public sector varies by country, but in most countries the public sector includes such services as:§ police§ military§ public roads§ public transit§ primary education and§ healthcare for the poor.Private sector organisationsThe private sector, comprising non-government organisations, is that part of a nation’s economy th at is not controlled by the government.Illustration 4 – The nature of organisationsThis sector thus includes:§ businesses§ charities and§ clubs.Within these will be profit-seeking and not-for-profit organisations.Co-operativesA co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.(The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995).Co-operatives are thus businesses with the following characteristics:§ They are owned and democratically controlled by their members –the people who buy their goods or use their services. They are not owned by investors.§ Co-operatives are organised solely to meet the needs of the member-owners, not to accumulate capital for investors.Illustration 5 – The nature of organisationsFor example, a retail co-operative could comprise a group of people who join together to increase their buying power to qualify for discounts from retailers when purchasing food.Expandable textCo-operatives are similar to mutual organisations in the sense that the organisations are also owned by the members/clients that they exist for. However, they tend to deal in primarily tangible goods and services such as agricultural commodities or utilities rather than intangible products such as financial services.Test your understanding 3A hospital is considering bringing its cleaning services back ‘in house’having previously out sourced. Comment on how this might impact the hospital’s stated objective of providing the best patient care.Test your understanding 4Some building societies have demutualised and become banks with shareholders. Comment on how this may have affected lenders and borrows.Test your understanding 5Which of the following are usually seen as the primary objectives of companies?(i) To maximize the wealth of shareholders(ii) To protect the environment(iii) To make a profitA) (i), (ii) and (iii)B) (i) and (ii) onlyC) (ii) and (iii) onlyD) (i) and (iii) onlyTest your understanding 6Many schools run fund-raising events such as fetes, where the intention is to make a pro fit. This makes them ‘profit-seeking’.True or False?The roles and functions of the main departments in a business organisation2.1 The main functions within an organisationThe main departments in a business organisation are as follows:DepartmentRoleKey concernsResearch and development§ Improving existing products§ Developing new products§ Anticipating customer needs§ Generating new ideas§ Testing§ Costpurchasing§ Acquiring the goods and services necessary for the business§ Price and payment terms§ Quality§ Stock levels/delivery schedulesProduction§ Converting raw materials into finished goods§ Quality (of materials and finished goods)§ Costs§ Wastage/efficiency§ Stock levels/production schedulesDirect service pr ovision§ Providing service to clients (e.g. accountancy firm)§ Quality§ Time sheets/schedulingmarketing§ Identifying customer needs§ Market research§ Product design§ Pricing§ Promotion§ Distribution§ Customer needs§ Quality§ Prom otional strategy§ Distribution channel strategy§ Pricing strategyadministration§ Administrative support§ Processing transactions§ Efficiency§ Information processingFinance§ Bookkeeping§ Financial reporting§ Financial controls§ Budg eting§ The raising of capital§ Accuracy and completeness of record keeping§ Monthly management reporting§ Annual financial reportingHuman resources§ Job analysis and job design§ Recruitment and selection§ Performance appraisal§ Rewards (e.g. setting pay)§ Training and develop§ Grievances and discipline§ Staff competence§ Staff commitment/motivation§ Cost§ Staff welfare (e.g. stress)§ Compliance (e.g. equal opportunities legislation)Test your understanding 7Which of the following is not part of the responsibility of a research and development department?A Improving existing products.B Developing new products.C Researching new technologies for application to future products.D Researching market demand for products.2.2 Co-ordinationIt is vital that effective co-ordination is achieved between different departments and functions.The main way this is achieved is through the budget-setting process, e.g. to ensure that production make enough products (subject to stock policies) to meet predicted sales figures from marketing. Both the production and marketing budgets will be based on the same set of assumptions.Other mechanisms for co-ordination include the following:§ regular planning meetings betwe en the managers§ effective and regular communication between departments to confirm deadlines, target activity levels etc.§ clear, well-documented reporting lines§ supervision.Expandable textCo-ordination is achieved in one of or more of the following ways; the relative complexity of the work affects the method chosen:§ Standardised work process – the work is specified, and everybody works in the same say.§ Standardised outputs –through such things as product or service specifications. Whilst the results are standardised, the means are not.§ Standardised skills and knowledge – even though each job is performed independently. This is an important co-ordinating mechanism in professional activities and specifies the kind of training needed to perform the work.§ Direct supervision –exists throughout the hierarchy where individuals issue instructions and monitor performance. One person has a specific co-ordinating role.§ Mutual adjustment – co-ordination results from internal communication and through informal contact between the people performing their organizational roles. This exists in simple structures where people work closely together. It also applies to some complex tasks, e.g. in a research project if the outcome is uncertain, colleagues will adjust their activities in the light of new findings.Test your understanding 8An over-keen sales person promises a new product to a major client before production anticipates manufacturing it.What problems could this cause and how could it have been avoided?3 Strategic, tactical and operational planning levels in the organisationStrategic, tactical and operational planning levels in the organisation3.1 Different levels of planning§ Strategic planning is long-term, looks at the whole organisation and defines resource requirements.§ Tactical planning is medium-term , looks at the department/divisional level and specifies how to use resources.§ Operational planning is very short-term, very detailed and is mainly concerned with control.Strategic plans will have to be translated into medium-term tactical plans, which in turn need to be converted into detailed performance targets and budgets.Illustration 6 – strategic, tactical and operational planningThe above planning levels could be applied to a farmer as follows:§ Strategic planning would look at deciding which crops should be grown and how much land should be allocated for crops, livestock, etc. These decisions would be based on consumer trends, the actions of competitors, changes in EU Common Agricultural Policy, etc.§ Tactical planning would then look at how best to use specified resources s uch as fields. This would include issues such as crop rotation.§ Operational planning would include organizing extra staff for harvesting etc.Test your understanding 9A hospital is considering whether to have specialist wards or multi-disciplinary wards.At which planning level is this decision being made?3.2 The nature of strategic planningStrategic planning is characterised by the following:§ Long-term perspective.§ Looks at the whole organisation as well as individual products and ma rkets.§ Sets the direction of the whole organisation and integrates its activities.§ Considers the views of all stakeholders, not just the shareholders’ perspective.§ Analyses the organisation’s resources and defines resource requirements.§ Rel ates the organisation to its environments.§ Looks at gaining a sustainable competitive advantage.3.3 The strategic planning processThe rational approach to strategic planning breaks down the process into three distinct steps.1 Strategic analysis – three key areas§ External analysis of markets, competitors, the business environment, etc. to identify opportunities and threats.§ Internal analysis of the firm’s resources, competences, etc. to identify strengths and weaknesses.§ Stakeholder an alysis –to understand stakeholder expectations/influence in order to clarify objectives.2 Strategic choice – again three key angles to consider§ What is the basis of our strategy? In particular how are we going to compete – high quality, low costs?§ Where do we want to compete? Which markets, countries, products?§ How do we want to get there? Organic growth, acquisition or some joint arrangement such as franchising?3 Strategic implementation§ Once determined, the long-term strategy needs to be translated into plans for marketing, human resources management, IT, production, organizational structure, etc.§ The strategy may involve major changes so these will also have to be managed.Test your understanding 10Give three strategic issues that should be considered by the headmaster of a school as part of strategic analysis.Chapter summaryTest your understanding answerTest your understanding 1CA sole trader would normally be someone working on their own, so there would be no collective goals.Test your understanding 2The committee would give the following benefits:§ It would help overcome your limitations by pooling knowledge, ideas and expertise.§ It would enable individuals to specialise in particular roles.§ It would save time through joint effort.§ It would enable synergy to be gained.§ It would satisfy social needs.Test your understanding 3The reasons for returning services in-house are likely to be:§ Improved quality of cleaning due to better control, thus reducing the risk of infection. This should improve patient care.§ It may be cheaper to perform cleaning in-house as the external supplier will be charging a fee to cover costs and a profit margin. This may improve customer care if, e.g. the funds are used to buy new equipment.The danger is that the decision is driven by cost considerations without a resulting improvement in quality.Test your understanding 4Mutual building societies exist for the benefit of their members. This is reflected in setting:§ interest rates for borrows as low as possible§ interest rates for savers as high as possible.The aim is not to make a profit so the borrowing and saving rates are moved as close as possible with a small sufficient to cover costs.Once it becomes a bank the building society must then seek to maximizeshareholder wealth and become profit seeking. This is done by increasing borrowing rates and reducing saving rates.Members will thus find that the terms offered by the building society become less attractive.However, when demutualising most building societies give their members windfalls of shares so members become shareholders, thus benefiting from dividends and share price increases.Test your understanding 5DWhile protecting the environment is to be encouraged and is reinforced within statute to some degree, it is not a primary objective of the company. Companies exist primarily to make their owners rich.Test your understanding 6FalseSchools run fund-raising activities to help pay for extra books, e.g. to improve the quality of education given to pupils. The primary objective is educational, not profit. The money made at the fete is thus a means not an end.Test your understanding 7DDemand would be assessed by a market research function within the marketing department.Test your understanding 8The problems this will cause are:§ ei ther the firm will let down its major customer, with resulting loss of goodwill and impact on future orders or§ the firm will incur extra costs to advance production to meet the deadline set.This could have been avoided by the following:§ better c ommunication between sales and production§ ensuring that sales staff are briefed by their supervisor regarding delivery and production schedules§ having an IT system where all sales staff can verify stock and anticipated production times before confirming orders.Test your understanding 9Tactical – the issue is how best to use existing resources (i.e. wards).Test your understanding 10Strategic issues could include the following:Internal analysis§ Review of Ofsted reports to identify a reas for improvement.§ Review of government league tables.§ An assessment of each member of staff to identify strengths and weaknesses.§ A review of assets, including buildings and equipment.External analysis§ Local birth rates to anticipate likely future student numbers.§ Numbers of graduate going into teaching to anticipate future supply of teachers.§ Proposed government legislation relating to schools, e.g. funding.Stakeholder analysis§ Feedback from PTA groups and other parent groups.§ Feedback from school governors.Chapter 2organisation structureChapter learning objectivesUpon completion of this chapter you will be able to:§ explain the different ways in which an organisation might be structured § list advant ages and disadvantages of each type of organizational arrangement § define the terms scalar chain and span of control§ what factors influence the span of control§ give reasons why ownership and management of the organisation are often separated§ explain what is meant by centralised/decentralised structure§ what are the advantages and disadvantages of the informal organisation § identify what impact the informal organisation has on the business§ how can managers foster the benefits of the informal organization while at the same time reducing its potential disadvantages.1 Organisational structure1.1 Different types of structureA typical pattern of structure change can be represented by the following sequence.Entrepreneurial§ T his type of structure is built around the owner manager and is typical of small companies in the early stages of their development.§ The entrepreneur often has specialist knowledge of the product or service § Example owner/managed businessAdvantagesDisadvantages§ Fast decision making.§ More responsive to market.§ Goal congruence§ Good control§ Close bond to workforce§ Lack of career structure.§ Dependant on the capabilities of the manager/owner§ Cannot cope with diversification/ growth.Expandable textAdvantages§ There is only one person taking decisions – this should lead to decisionsbeing made quickly.§ A s soon as an element of the market alters, the entrepreneur should recognise it and act quickly.§ A lack of a chain of command and the small size of the organisation should mean that the entrepreneur has control over the workforce and all decisions within the organisation leading to a lack of goal congruence.Disadvantages§ This type of structure is usually suited to small companies where due to the size; there is no career path for the employees.§ If the organisation grows, one person will not b e able to cope with the increased volume of decisions etc.Functional structure§ This type of structure is common in organisations that have outgrown the entrepreneurial structure and now organise the business on a functional basis.§ It is most app ropriate to small companies which have few products and locations and which exist in a relatively stable environment.§ For example a business making one type of electrical component for use in a car manufacturing company.AdvantagesDisadvantages§ E conomies of scale.§ Standardisation.§ Specialists more comfortable.§ Career opportunities.§ Empire building.§ Slow.§ Conflicts between functions.§ Cannot cope with diversification.Expandable textAdvantages§ This organisational st ructure relates to an organisation which has outgrown the entrepreneur stage. Rather than duplicating roles in different parts of the company, similar activities are grouped together so leading to:。
2012年ACCA考试《F1会计师与企业》讲义6
2012年ACCA考试《F1会计师与企业》讲义6本文由高顿ACCA整理发布，转载请注明出处2.2 Co-ordinationIt is vital that effective co-ordination is achieved between different departments and functions.The main way this is achieved is through the budget-setting process, e.g. to ensure that production make enough products (subject to stock policies) to meet predicted sales figures from marketing. Both the production and marketing budgets will be based on the same set of assumptions.Other mechanisms for co-ordination include the following:§ regular planning meetings between the managers§ effective and regular communication between departments to confirm deadlines, target activity levels etc.§ clear, well-documented reporting lines§ supervision.Expandable textCo-ordination is achieved in one of or more of the following ways; the relative complexity of the work affects the method chosen:§ Standardised work process – the work is specified, and everybody works in the same say.§ Standardised outputs – through such things as product or service specifications. Whilst the results are standardised, the means are not.§ Standardised skills and knowledge – even though each job is performed independently. This is an important co-ordinating mechanism in professional activities and specifies the kind of training needed to perform the work.§ Direct supervision – exists throughout the hierarchy where individuals issue instructions and monitor performance. One person has a specific co-ordinating role.§ Mutual adjustment – co-ordination results from internal communication and through informal contact between the people performing their organizational roles. This exists in simple structures where people work closely together. It also applies to some complex tasks, e.g. in a research project if the outcome is uncertain, colleagues will adjust their activities in the light of new findings.Test your understanding 8An over-keen sales person promises a new product to a major client before production anticipates manufacturing it.What problems could this cause and how could it have been avoided?更多ACCA资讯请关注高顿ACCA官网：。
2012年ACCA考试《F1会计师与企业》讲义4
2012年ACCA考试《F1会计师与企业》讲义4本文由高顿ACCA整理发布，转载请注明出处1.4 Classifying organisation by ownership/controlPublic sector organisationsThe public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organisations.Illustration 3 – The nature of organisationsThe composition of the public sector varies by country, but in most countries the public sector includes such services as:§ police§ military§ public roads§ public transit§ primary education and§ healthcare for the poor.Private sector organisationsThe private sector, comprising non-government organisations, is that part of a nation’s economy that is not controlled by the government.Illustration 4 – The nature of organisationsThis sector thus includes:§ businesses§ charities and§ clubs.Within these will be profit-seeking and not-for-profit organisations.Co-operativesA co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.(The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995).Co-operatives are thus businesses with the following characteristics:§ They are owned and democratically controlled by their members – the people who buy their goods or use their services. They are not owned by investors.§ Co-operatives are organised solely to meet the needs of the member-owners, not to accumulate capital for investors.Illustration 5 – The nature of organisationsFor example, a retail co-operative could comprise a group of people who join together to increase their buying power to qualify for discounts from retailers when purchasing food.Expandable textCo-operatives are similar to mutual organisations in the sense that the organisations are also owned by the members/clients that they exist for. However, they tend to deal in primarily tangible goods and services such as agricultural commodities or utilities rather than intangible products such as financial services.Test your understanding 3A hospital is considering bringing its cleaning services back ‘in house’ having previously out sourced. Comment on how this might impact the hospital’s stated objective of providing the best patient care.Test your understanding 4Some building societies have demutualised and become banks with shareholders. Comment on how this may have affected lenders and borrows.Test your understanding 5Which of the following are usually seen as the primary objectives of companies?(i) To maximize the wealth of shareholders(ii) To protect the environment(iii) To make a profitA) (i), (ii) and (iii)B) (i) and (ii) onlyC) (ii) and (iii) onlyD) (i) and (iii) onlyTest your understanding 6Many schools run fund-raising events such as fetes, where the intention is to make a profit. This makes them ‘profit-seeking’.True or False?更多ACCA资讯请关注高顿ACCA官网：。
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2012年ACCA考试《F1会计师与企业》讲义15
本文由高顿ACCA整理发布，转载请注明出处
Defining organisational culture
Chapter 3
Organisational culture
Chapter learning objectives
Upon completion of this chapter you will be able to:
§ define the term organisational culture
§ identify the components of organisational culture
§ what factors influence the company culture
§ describe Schein’s approach to organisational culture
§ describe Handy’s four cultural types
§ describe how organisational culture is influenced by national cultures using the Hofstede approach.
1 Defining organisational culture
1.1 Definition
Culture is expressed by Handy as being: ‘the way we do things around here’. By this Handy means the sum total of the belief, knowledge, attitudes, norms and customs that prevail in an organisation.
§ Organisations have distinctive cultures, and behaviour acceptable in one organisational culture may be inappropriate in another – think about the different cultures in the different accountancy firms.
§ Also cultures develop over time or can change instantly as a result of a single major event, e.g. death of company founder, threatened takeover, etc.
1.2 Components of culture
The key elements of organisational culture are:
§ Norms guide people’s behaviour, suggesting what is or is not appropriate (the ‘done thing’.)
§ Symbols or symbolic action, e.g. rituals such as buying the office a cake on your birthday.
§ Beliefs underlie the culture by identifying what is important, e.g. a belief in the importance of people as individuals.
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