ACCA《F1会计师与企业》.docx
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ACCA《F1会计师与企业》.docx
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ACCA《F1会计师与企业》
2011年ACCA《F1会计师与企业》辅导讲义
Thenatureoforganisations
Chapter1
Thebusinessorganisation
Chapterlearningobjectives
Uponcompletionofthischapteryouwillbeableto:
§definethetermorganisation
§explaintheneedforaformalorganisation
§distinguishbetweendifferenttypesoforganisation
§summarisethemainareasofresponsibilityfordifferentfunctionswithinanorganisation
§explainhowdifferentdepartmentsco-ordinatetheiractivities
§explainthenatureandprocessofstrategicplanning
§explainthepurposeofeachleveloforganizationalmanagement.
1Thenatureoforganisations
1.1Whatisanorganisation?
‘Organisationsaresocialarrangementsforthecontrolledperformanceofcollectivegoals.’(BuchananandHuczynski)
Thekeyaspectsofthisdefinitionareasfollows:
§collectivegoals
§socialarrangements
§controlledperformance.
Expandabletext
Asyetthereisnowidelyaccepteddefinitionofanorganisation.Thisisbecausethetermcanbeusedbroadlyintwoways:
§Itcanrefertoagrouporinstitutionarrangedforefficientwork.Toorganiseimpliesthatthereisanarrangementofpartsorelementsthatproducesmorethanarandomcollection.
§Organisationcanalsorefertoaprocess,i.e.structuringandarrangingtheactivitiesoftheenterpriseorinstitutiontoachievethestatedobjectives.Theveryworkorganisationimpliesthatthereisorderorstructure.
Therearemanytypesoforganisations,whicharesetuptoserveanumberofdifferentpurposeandtomeetavarietyofneeds.Theyinclude:
§servicecompanies
§factories
§retailcompanies
§politicalparties
§charities
§localcouncils
§thearmy,navyandairforce
§schools.
WhattheyallhaveincommoninsummarisedinthedefinitiongivenbyBuchananandHuczynski:
‘Organisationsaresocialarrangementsforthecontrolledperformanceofcollectivegoals.’
(a)‘Collectivegoals’–organisationsaredefinedprimarilybytheirgoals.Aschoolhasthemaingoalofeducatingpupilsandwillbeorganiseddifferentlyfromacompanywherethemainobjectiveistomakeprofits.
(b)‘Socialarrangements’–someoneworkingonhisowndoesnotconstituteanorganisation.Organisationshavestructuretoenablepeopletoworktogethertowardsthecommongoals.Largerorganisationstendtohavemoreformalstructuresinplacebutevensmallorganisationswilldivideupresponsibilitiesbetweenthepeopleconcerned.
(c)‘Controlledperformance’–organisationshavesystemsandprocedurestoensurethatgoalsareachieved.Thesecouldvaryfromad-hocinformalreviewstocomplexweeklytargetsandperformancereview.
Forexample,afootballteamcanbedescribedasanorganisationbecause:
§Ithasanumberofplayerswhohavecometogethertoplayagame.
§Theteamhasanobjective(toscoremoregoalsthanitsopponent).
§Todotheirjobproperly,themembershavetomaintainaninternalsystemofcontroltogettheteamtoworktogether.Intrainingtheyworkouttacticssothatinplaytheycanrelyontheballbeingpassedtothosewhocanscoregoals.
§Eachmemberoftheteamispartoftheorganisationalstructureandisskilledinadifferenttask;thegoalkeeperhasmoreexperienceinstoppinggoalsbeingscoredthanthoseintheforwardlineoftheteam.
§Inaddition,theremustbeteamspirit,sothateveryoneworkstogether.Playersareencouragedtodotheirbest,bothonandoffthefield.
Testyourunderstanding1
Whichofthefollowingwouldbeconsideredtobeanorganisation?
(i)Asoletrader
(ii)Atennisclub
(iii)Ahospital
A)(i),(ii)and(iii)
B)(i)and(ii)only
C)(ii)and(iii)only
D)(i)and(iii)only
1.2Whydoweneedorganisations?
Organisationscanachieveresultsthatcannotbeproducedbyindividualsontheirown.Thisisbecauseorganisationsenablepeopleto:
§shareskillsandknowledge
§specialiseand
§poolresources.
Astheorganisationgrowsitwillreachasizewheregoals,structuresandcontrolproceduresneedtobeformalisedtoensurethatobjectivesareachieved.
Theseissuesarediscussedinfurtherdetailbelow.
Illustration1–Thenatureoforganisations
Whenfamiliessetupandrunrestaurants,theyusuallydonothavetoconsiderformalisingtheorganisationoftheirbusinessuntiltheyhavefiverestaurants.Afterthisstageresponsibilitieshavetobeclarifiedandgreaterdelegationisoftenrequired.
Expandabletext
Therearemanyreasonswhyorganisationsexist:
§Theysatisfysocialneeds,e.g.thecompanionshipofpeoplewithsimilartastesleadstotheformationofclubs,societiesandunions.Peoplejoinorganisationsbecausetheyconsiderthattheywillbemoresecure,moresuccessful,havemoreneedsandwantssatisfiedandbebetteroff.
§Organisationsexistprimarilybecausetheyaremoreefficientatfulfillingneedsthanindividualswhoattempttocaterforalltheirrequirementsinisolationandwithoutassistancefromothers.Themainreasonforthisistheabilitythatorganisationshaveofbeingabletoemploythetechniquesofspecializationandthedivisionoflabour.Inparticular:
§Theysavetime–agroupcanaccomplishataskmorequicklythanloneindividuals.
§Theypoolknowledge–membersoforganisationscanshareknowledgeandskills.
§Theyarepowercentres–anindividualrarelyhasthepowertoinfluenceeventsonalargescalewhereasmostorganisationscaninfluencedemand,winordersandcreatewealth.
Specialisationisperhapstheoldestorganisationaldevice.Itoccurswhenorganisationsorindividualworkersconcentrateonalimitedtypeofactivity.Thisallowsthemtobuildupagreaterlevelofskillandknowledgethantheywouldiftheyattemptedtobegoodateverything.
Theadvantageofarrangingworkinthiswayliesinthefactthat,byconcentratingononetypeoraspectofwork,itispossibletobecomemuchmoreefficient.Byconcentratingitsexpertiseintoalimitedrangeofactivities,theorganisationplansandarrangesitsoutputtoachievethemostefficientuseofitsresources.Akeyaspectofspecialisationinvolvesthedivisionoflabour.
Thespecialisationoflabourdevelopedasindustrializationadvanced,andlargeorganisationsbecamemorepopular.ItwasfirstusedincarproductionatFordandisassociatedwiththeworkofTaylor,whichwewillbediscussinglater.Thecarproductionprocesswasbrokendownintomanyseparatetasksandeachworkerwasrequiredtospecialiseinonlyonesmallaspectofthetotalprocess.Thisbenefitsthemanufacturerinthreeways:
§Simpletasksencouragetheuseofhighlyspecificequipment,e.g.powerwrenchesthatspeedupthemanufacturingoperation.
§Semi-skilledlabourcanbeemployedratherthanhighlyskilledoperatives.
§Workersareonlyresponsibleforoneprocessandsoareabletodevelopahighlevelofexpertiseandincreasetheiroutputperperiod.
Modernindustrialisedeconomiesmakegreatuseofspecialisationandthedivisionoflabour,butfororganisationstogainthefullbenefitsofthesetechniquestheyalsoemployanotherorganisationaldeviceknownashierarchy.Wewillbeexaminingthisfurtherwhenwediscussthedistributionofauthority,responsibilityandaccountabilitywithintheorganisation.
Testyourunderstanding2
Supposeyouareorganisingastudentball.Whatadvantagescouldbegainedbyformingacommitteetomanagetheprocessandultimateevent?
1.3Classifyingorganisationsbyprofitorientation
Organisationscanbeclassifiedinmanydifferentways,includingthefollowing:
Profitseekingorganisations
Someorganisations,suchascompaniesandpartnerships,seetheirmainobjectiveasmaximisingthewealthoftheirowners.Suchorganisationsareoftenreferredtoas‘profit-seeking’.
Theobjectiveofwealthmaximisationisusuallyexpandedintothreeprimaryobjectives:
§tocontinueinexistence(survival)
§tomaintaingrowthanddevelopment
§tomakeaprofit
Expandabletext
PeterDruckerhassuggestedthatprofit-seekingorganisationstypicallyhaveobjectivesrelatingtothefollowing:
§marketstanding
§innovation
§productivity
§physicalandfinancialresources
§profitability
§managerperformanceanddevelopment
§workerperformanceandattitude
§publicresponsibility
Not-for-profitorganisations
Otherorganisationsdonotseeprofitabilityastheirmainobjective.Suchnot-for-profitorganisations(‘NFPsorNPOs’)areunlikelytohavefinancialobjectivesasprimary.
Insteadtheyareseekingtosatisfyparticularneedsoftheirmembersorthesectorsofsocietythattheyhavebeensetuptobenefit.
Illustration2–Thenatureoforganisations
NFPsincludethefollowing:
§governmentdepartmentsandagencies(e.g.HMRevenueandCustoms)
§schools
§hospitals
§charities(e.g.Oxfam,RedCross,RedCrescent,Caritas)and
§clubs.
TheobjectivesofNFPscanvarytremendously:
§hospitalcouldbesaidtoexisttotreatpatients.
§Councilsoftenstatetheir‘mission’ascaringfortheircommunities.
§Acharitymayhaveasitsmainobjective‘toproviderelieftovictimsofdisastersandhelppeopleprevent,preparefor,andrespondtoemergencies.’
§Governmentorganisationsusuallyexisttoimplementgovernmentpolicy.
OnespecificcategoryofNFPsisamutualorganisation.Mutualorganisationsarevoluntarynot-for-profitassociationsformedforthepurposeofraisingfundsbysubscriptionsofmembers,outofwhichcommonservicescanbeprovidedtothosemembers.
Mutualorganisationsinclude
§Somebuildingsocieties
§Tradeunionsand
§Someworking-men’s
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