ACCA F1 chapter 1 business organisation and structure(1)

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泽稷网校 ACCA F1 主要知识点总结

ACCA F1 主要知识总结ACCA F1 在ACCA 考试科目中难度较低，通过率相对较高，作为ACCA考试的起始科目很合适。

以下是ACCA F1 的知识点讲义，是对课本知识点的总结，帮助你尽快掌握知识点。

The 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 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 pide 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文章来源：泽稷网校。

ACCA(F1)精彩试题

ACCA（F1）1—7章论述题一、The business organization1、Suppose you are organizing a student ball. What advantages couldbe gained by forming a committee(成立一个委员会) to manage the process and ultimate event?⑴It would help overcome your limitations by pooling(共用) knowledge，ideas and expertise.⑵It would enable individuals to specialise（专门研究）in particular roles.⑶It would save time through joint effort.⑷It would enable synergy（协同、配合）to be gained.⑸It would satisfy social needs.2、Some building societies(住宅互助社团) have demutualised（股份化）and become banks with shareholders. Comment on how this may have affected lenders and borrowers.答案：Mutual building societies exist for the benefit of their members. This is reflected in setting：（1）interest rates（利率）for borrowers as low as possible（2）interest rates for savers as high as possibleThe aim is not to make a profit so the borrowing and saving rates are moved as close as possible with a small margin sufficient to cover costs. Once it becomes a bank the building society must then seek tomaximise（最大化）shareholder 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（股份化）most building societies give their members windfalls（外快，横财）of shares so members become shareholders，thus benefiting from dividends（红利，股息）and share price increases.3、An over-keen（过激的）sales person promises a new product to a clientbefore production anticipates(生产预期) manufacturing it.What problems could this cause and how could it have been avoided？Problems：（1）the firm will let down（失信于）its major customer，with resulting loss of goodwill（信誉）and impact on future orders（2）Or the firm will incur(遭受) extra costs to advance production to meet the deadline set.Avoided：（1）better communication between sales and production（销售和生产）（2）ensuring that sales staff are briefed（事先被下达简令）by theirsupervisor（监督者）about delivery and production（交付和生产）schedules（3）having an IT system where all sales staff can verify（核实）stock and anticipated production times before confirming orders4、Give 3 strategic（战略的）issues that should be considered by theheadmaster of a school as part of strategic analysis（策略分析）. Internal analysis:（1）review of Ofsted reports to identify areas for improvement（2）review of government league（联盟）tables(政府排行榜)（3）an assessment of each member of staff to identify strengths and weaknesses（4）a review of assets，including buildings and equipment. External analysis：（1）local birth rates to anticipate likely future student numbers （2）numbers of graduates going into teaching to anticipate future supply of teachers（3）proposed government legislation relating to schools，eg.Funding. Stakeholder（参与方）analysis：（1）feedback from PTA groups(家长教师会团体)and other parent groups（2）feedback from schools governors二、Organizational structure1、 Design an organizational structure for Food plc.Food plcBoard2、 What （other ）factors could influence t he span of control within an organization ？（1） nature of the work（2） type of personnel （人事部门、员工）（3） location of personnel（4） management style（5）level of organizational support for routine tasks（6）the nature of the work（1-3为课本容，4-6为答案容）3、Haulage is an haulage company（运输公司.It has 3 levels of employee：directors、managers and drivers. Its organization chart（公司组织机构图）shows a corresponding 3 tier(等级) structure. What factors will influence the span of control of the managers？答案：The work 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.4、How does the ability of the employees affect the level ofdecentralisation（分散，地方分权）？答案:The more able the employees，the more decisions they can be entrusted with（受委托），and the greater the level of decentralisation.5、A disadvantage of decentralisation can be increased costs. How can these arise？答案：Poor decisions∕lack of goal congruence（目标一致性），leading toincreased costs.Training costsDuplication（复制）of roles（重复角色）leading to increased personnel costsExtra costs of gathering information form various sources∕locations.6 、What other methods could be employed to integrate（整合）a department and reduce the impact of the informal organization(非正式机构)as in the last example above？案例的方法：mix members of the 2 ‘cliques’（小集团）on training courses 答案：Away days，ensuring that teams for the activities are picked with （被挑选的）members from both cliques.Change shift patterns(模式)so that the cliques are broken up on the production line.Change break times，so that one ‘clique’does not take its break together.三、Organizational culture1、State 3 aspects of culture that could be classified as artifacts（人工产物）.（1）the way that people dress（2）furnishings（设），office facilities（办公室设施）（3）How employees（visibly明显地）react to each other and outsiders （局外人）.2、Describe what Handy meant by a task culture. Can you think of 2disadvantages this may create for an organization？答案：A task culture is one where nothing is allowed to get in the way of completing the task.Disadvantages：（1）high levels of stress（2）quality compromised（质量妥协）in an effort to get the job finished on time（3）people feeling that their individual needs are surpassed（被超过）by the needs of the task，eg.Feeling pressurised(紧迫的)to work late.四、Leadership，management and supervision1、Briefly explain in general terms the responsibilities of a supervisor. （1）Planning the work of the department（安排部门工作）（2）Ensuring the work is completed as far as possible according to plan by adequate（足够的）supervision（通过足够的监督来确保工作尽可能地按计划完成）（3）Maintaining discipline（维持纪律）in the department（4）Undertaking the task when required（5）Having knowledge and ability in all aspects of health，safety and employment legislation that applies to his or her subordinates（下级）.2、John进入了一个会计部门，他的上司病了，所以他被要求准备themanagement accounts（管理账户），他要求得到有关工资的信息。

ACCAF1第一章中译

ACCAF1第一章中译第一章企业组织和它的利益相关人组织发展需要协调的工作，（第一节）但这是可以通过不同方式实现。

在这一章我们还将看到不同类型的组织(第二节)。

一个组织的目标、政策、程序和管理及领导风格，都会或多或少受到利益相关者们的影响。

不同的利益相关者群体有不同程度的权力和利益，管理必须以不同的方式做出回应(第三节)。

主题列表参考教学大纲1 企业组织的作用A1（a）--（d）2 企业组织的类型A1（e）3 利益相关者A2（a）--（e）学习指导A1 企业组织的作用和类型（a）定义“企业组织”，解释它们形成的原因。

（b）描述企业组织的共同点（c）概括企业组织的不同（d）列出企业组织中的工业和商业部门。

（e）辨别不同类型的企业组织（i）商业（ii）非盈利(iii) 公共部门(iv) 非管理组织(v) 协作A2 企业组织的利益相关者（a）定义企业利益相关者并解释它们的代理关系，以及在不同类型企业组织中的变化。

（b）描述内部联系和外部利益相关者并解释它们对组织的影响。

（c）描述各主要的利益相关者群体及各群体的目的目标（d）解释不同的利益相关者群体之间相互的影响以及不同群体之间目标的冲突。

（e）比较不同的利害关系者集团在力量及影响力上的区别，并应如何考虑不周他们的需求，如门德罗（Mendelow）架构。

考试焦点章是了解：组织是什么，以及组织如何运做的基础。

这些主题代表了一个更高层次的知识。

根据学习指导，你必须能够将此知识运用到考试中。

1 企业组织的作用1．1所有企业有何共同点关键术语组织（organisation）：An organisation is: a social arrangement which pursues collective goals, which controls its own performance and which has a boundary separating it from its environment.组织是追求统一的目标，掌控自身的行为并且独立于其所处环境的社会安排形式。

F1+Chapter+1+Business+Organisation+and+Their+Stakeholders

ACCAspace 中国ACCA特许公认会计师教育平台
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4
How organisations differ
最重要的两个标准： • Ownership（属于谁？） • Profit or non-profit orientation（赚不赚钱？）其他标准： • Control（所有者控制还是经理人控制？） • Activity（从事什么工作？） • Legal status（有无独立法人地位？） • Size • Sources of finance（银行的钱基本都是借来的，普通公司则不是） • Technology
• enable people to specialise in what they do best.（各司其职）
• save time, because people can work together or do two aspects of a different task at the same time.（同一时间两个人做事） • accumulate and share knowledge. • enable synergy: by bringing together two individuals their combined output will exceed their output if they continued working separately.（协同效应，1+1>2）
ACCAspace 中国ACCA特许公认会计师教育平台
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2
Purposes of Business Organisation
An organisation is: 'a social arrangement which pursues collective goals, which controls its own performance and which has a boundary separating it from its environment'. 组织，是社会性的协定。在这种协定内，人们追求着共同的目标，控制着其自身的活动。同时，这一协定是有边界的，这边界将其与其周围环境区分开。关键字： Collective goals Control A boundary

ACCAF1知识点汇总

ACCAF1知识点汇总2014年ACCAF1知识点汇总PART A ACCOUNTANT IN BUSINESSPART A 企业组织、利益相关者及外部环境CHAPTER 1 企业组织、利益相关者TOPIC LIST1.企业组织的目的 P42.企业组织的种类 P63.利益相关者的目标 P10STUDY GUIDEA1 企业组织的目的和种类（a）.企业组织的定义（追求共同目标、控制表现、与外界有界限）P4、形成的原因（更具生产力：克服个人的局限性、使人们专业、节省时间、积累共享知识、协同） P5（b）企业组织的共同特点P5（c）企业组织的不同点P5（d）罗列各种商业组织运营的工业/商业部门P6（e）区别不同种类的企业组织（定义）：P6-10盈利组织VS非盈利组织：区别于是否以盈利为首要目的私营企业VS国营事业单位：区别于是否为中央/本地政府、政府机关所有私营企业：法律状态（独资、合伙、有限公司）P7 有限公司特点：所有权和控制权在法律上相互分离非政府组织（NGO）：独立自愿组织、人们聚集一起为了共同的目的合作社（co-operative societies & mutual association）：工人或客户或会员所有、分享利润A2企业组织的利益相关者（a）利益相关者的定义、分类P10定义：可能对组织做什么感兴趣的个人或小组分类：组织内部、与组织相关、（前两者为主要）组织外部（次要利益相关者）解释不同企业中的代理关系和不同点（b）内部、相关、外部利益相关者的定义P11-12、他们对组织的影响（c）区分主要利益相关者群体、他们各自的目标P13（d）解释不同利益相关者群体如何相互作用、他们的目标如何相互矛盾P13 （e）比较不同利益相关者群体的权利和影响、如何解释他们的需求（e.g.: Mendelow’s Matrix/framework）P13-14 CHAPTER 2 企业环境TOPIC LIST1.分析商业环境 P19PEST：组织的外部环境 P20 2.政治和法律环境 P21企业影响政府的方式：雇佣游说者、赋予MPs无执行董事权、影响舆论 P24 3.职业保护 P25解雇的分类：错误解雇（违反劳动合同、与解雇方式有关）、不公平解雇（专制/任意解雇） P264.数据保护和安全 P275.健康与安全 P29最晚，一雇佣职员，就必须给到健康安全政策的说明6.消费者保护 P317.社会和人口趋势 P34人口学定义：社会阶层：市场营销中的重要研究对象P35 社会阶层的体现：收入、职业、教育背景等8.文化趋势 P36宗教、出生率、绿色产品/食物等对企业的影响P36-37 组成内容：健康饮食、职业女性、环保话题9.技术对组织的影响 P37机构扁平化特点：中层管理层变得多余P37 裁员：各阶层的人员都被裁外包：分类 P4010.环境因素 P4111.竞争力 P45价值链：支持活动：IT、HR、采购、财务主要活动：内部物流、操作、外部物流、市场营销/销售P47 12.资源转化：价值链 P4613.竞争优势：Porter’s 五大竞争力模型 P49五大竞争力：新兴商品/替代商品的威胁、供应商/客户的讨价还价、竞争者P50A3 影响企业的政治和法律因素（a）解释政治系统和政府政策如何影响企业：P21政府政策影响：经济环境、法律框架、行业结构和某些操作问题。

2015年ACCA考试《F1财务会计》辅导资料1

2015年ACCA考试《F1财务会计》辅导资料<1>本文由高顿ACCA整理发布，转载请注明出处Chapter 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.更多ACCA资讯请关注高顿ACCA官网：。

上海财大ACCA F1讲义1名师优质资料

– Technology
• Varying degrees of technology use
• 1.4 What the organisation does
– Organisations do many different types of work
2 Types of business organisation
– In brief, organisations enable people to be more productive.
• 1.3 How organisations differ
– Ownership (Public vs Private)
• Owned by the government (public sector organisations) • Owned by private owners or shareholders (private sector organisations)
Part A
The business organisation, its stakeholders and the external environment
Chapter 1
Business organizations and their stakeholders
1 Types of organisation
• Organisation owned or run by central or local government agencies.
• 2.3 Private sector businesses
– A business organisation exists to make a profit. – Costs should be less than the revenues. – Profits are not incidental to its activities but the driving factor.

上海财大ACCA F1讲义1精编版

– Costs should be less than the revenues. – Profits are not incidental to its activities but
the driving factor.
– 2.3.1 Legal status
• Someone setting up a business can choose to go into business alone,
• Disadvantages
– Legal compliance costs – Shareholders have little practical power
• 2.4 The public sector
– The public sector comprises all organisations owned and run by the government and local government.
• Owned by private owners or shareholders (private sector organisations)
– Control
• Controlled by the owners themselves • Controlled by people working on their behalf • Indirectly controlled by government-sponsored
» A private company’s share capital will normally be provided from three sources: the founder or promoter; business associቤተ መጻሕፍቲ ባይዱtes of the founder or employer; venture capitalists

上海财大ACCAF1讲义1

• Organisation owned or run by central or local government agencies.
• 2.3 Private sector businesses
– A business organisation exists to make a profit. – Costs should be less than the revenues. – Profits are not incidental to its activities but the driving factor.
– 2.3.1 Legal status
• Someone setting up a business can choose to go into business alone, • take on one or more partners who also share the profits of the business, • or set up a limited company.
• 1.1 What all organisations have in common
– An organisation is : a social arrangement which pursues collective goals, which controls its own performance and which has a boundary separating it from its environment.
– 2.3.2 Limited companies
• A limited company has a separate legal personality from its owners (shareholders). The shareholders’ risk is generally restricted to the amount that they have invested in the company when buying the shares. • Limited liability

上海财大ACCAF讲义课件

• Limited liability
• The ownership and control of a limited company are legally separate.
regulators
– Activity – Profit or non-profit orientation – Legal status
• Limited companies • Partnerships
– Size
– Sources of finance
• Borrowing from banks • Government funding • Issuing shares
– Technology
• Varying degrees of technology use
• 1.4 What the organisation does
– Organisations do many different types of work
2 Types of business organisation
• Owned by private owners or shareholders (private sector organisations)
– Control
• Controlled by the owners themselves • Controlled by people working on their behalf • Indirectly controlled by government-sponsored
– In brief, organisations enable people to be more productive.
• 1.3 How organisations differ

泽稷网校：ACCA F1 错题集汇总

标题:泽稷网校ACCA F1 错题集汇总Chapter 1 Business organisations and their stakeholders说明：所有涉及的知识点的章节都以BPP教材的章节编号为准。

1.3 Which one of the following statements is true?A:Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year. 有限责任公司意味着一家公司只允许在任何一年内交易达到预定的周转率。

解释：任何形式的企业都不可能只允许任何一年达到预定的周转率，一般来说，企业每年都有预计目标（plan & mission & strategic），无论是有限责任公司还是个体户。

B:For organisations that have limited company status, ownership and control are legally separate. 对于有限公司，所有权和控制权在法律上是独立的。

解释：这本身就是有限责任公司最大的特点，经营权与所有权分离。

A limited company has a separate legal personality from its owners (shareholders)C:The benefit of being a sole trader is that you have no personal liability for the debts of yourbusiness. 个体户的优点是，你对你的企业的债务没有个人责任。

解释：这句话是错的。

正确的是：个体户的缺点是所有者必须对企业的债务有连带责任。

上海财大ACCA F1讲义1.ppt

• 1.1 What all organisations have in common
– An organisation is : a social arrangement which pursues collective goals, which controls its own performance and which has a boundary separating it from its environment.
– 2.4.1 Key characteristics of the public sector
• (a) Accountability, ultimately, to Parliament. • (b) Funding
– Raising taxes – Making charges – Borrowing
– Technology
• Varying degrees of technology use
• 1.4 What the organisation does
– Organisations do many different types of work
2 Types of bLeabharlann siness organisation
• 2.2 Private vs public sector
– Private sector
• Organisations not owned or run by central or local government, or government agencies.
– Public sector
• Limited liability
• The ownership and control of a limited company are legally separate.

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:。

ACCA F1 Ch1 Business organisation

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特点：合伙企业通常没有独立的法人资格但可以作为民事主体进行经营活动。合伙人之间通过签订书面协议约定各自出资额、股权比例、利润分配等内容。
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类型：根据合伙人之间的合作方式和责任承担方式合伙企业可以分为普通合伙企业和有限合伙企业。普通合伙企业中所有合伙人都承担无限责任；有限合伙企业中部分合伙人承担无限责任部分合伙人承担有限责任。
• * Flexibility: Sole trders hve the freedom choose their own projects nd work schedule. • * Control: They hve full control over their business decisions nd cn mke quick decisions without involving others.
• Disdvntges: * Lck of Resources: Sole trders my lck the resources nd cpitl scle up their business or ber high initil costs. * Limited Libility: s sole trders, they re personlly lible for ny debts or obligtions of their business, which cn expose them significnt finncil risks.
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sole trder cn be formed simply by n individul trding under their own nme or trding nme.

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Chapter 1 BUSINESS ORGANIZATIONS AND THEIR STAKEHOLDERS
Learning Objectives
You should learn to:
A1--The purpose and types of business organisation A2– Stakeholders in business organisations
Ownership
Private sector
Public sector
Partnership
Limited company
Sole tradership
Public Limited company
Private Limited company
Question
A __________company has a separate legal personality from its owners (shareholders). Which word correctly completes this sentence? A Private B Public C Limited
Advantages and disadvantages
Advantages more money reduce risk separate legal personality ownership is legally separate from control no restrictions on size flexibility Disadvantages Legal compliance costs Shareholders have little practical power
Public limited company (eg X plc) Wider proportion of the investing public Trade on a stock exchange Less likely --Raise from public directly --through institutional investors Using recognized markets
Private sector businesses
Legal status: Sole traderships Partnership Limited company --definition --size --characteristics --types --advantages and disadvantages
Question
Which of the following statements is true? A limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year B for organisations that have limited company status, ownership and control are legally separated C the benefit of being a sole trader is that you have no personal liability for the debts of your business D partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors.
Question
An organisation owned or run by central or local government or government agencies is a part of the voluntary sector. Is this statement true or false? A true B false
Definition of limited company
A limited company has a separate legal personality from its owners(shareholders). The shareholders cannot normally be sued for the debts of the business unless they have given some personal gurantee. Limited liability--Their risk is generally restricted to the amount that they have invested in the company when buying the shares.
Ownership separate from control
Shareholders (owners)
Directors
Operational management (career manager)
Differences
Number of shareholders Transferability of shares Directors as shareholders Source of capital
Topic list
Purpose of business organisations Types of business organisation Stakeholder goals and objectives
Organisation
Questions
An organisation is a social arrangement which pursues collective_____, which controls its own performance and which has a boundary separating it from its environment. Which of the following words best completes this sentence? A Profits B Stakeholders C Goals D Tactics
Public sectors
Key characteristics --accountability -- funding -- limitless demand for services -- limited resources Advantages Disadvantages
Other organisation types-p9
Question
Which is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately? A sympathy B specialisation C synergy D systems thiconcept of limited liability means that shareholders’ risk is generally restricted to the amount they have invested in the company when buying shares. Is this statement true or false? A False B True
Profit vs non-profit orientation
Primary goal Secondary goal
Private vs public sector
Private sector: not owned or run by central or local government, or government agencies Public sector: owned or run by central or local government, or government agencies
Question
Which of the following is NOT a source of share capital for a private company? A Founder or promoter B Business associates of the founder or employer C Venture capitalists D Advertisement to general public
Points of difference
Ownership—public /private sector Control– owners, workers or government Activities– industry, agriculture, manufacturing, extractive, energy, retailing, intellectual production, service industries Orientation-- Profit / non-profit Legal status– sole tradership / partnership /limited company Size– small family business / multinational Sources of finance– borrowing/government funding/shares Technology usage —high / low use