acca教材-ACCA F1 知识课程
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
ACCA考试之F1辅导讲义(1)
2014年ACCA考试之F1辅导讲义(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 collective g oals.’ (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：。
上海财大ACCA F1讲义1
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• 2.3 Private sector businesses
– A business organisation exists to make a profit.
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– Operational management » usually consists of career managers who are recruited to operate the business, and are accountable to the board.
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– 2.3.3 Types ofology
• Varying degrees of technology use
7
• 1.4 What the organisation does
– Organisations do many different types of work
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2 Types of business organisation
» A private company’s share capital will normally be provided from three sources: the founder or promoter; business associates of the founder or employer; venture capitalists
• A limited company has a separate legal
personality from its owners (shareholders). The
02-ACCA-F1-讲义-基础...
02-ACCA-F1-讲义-基础...- 70 - Chapter 16. Business Analysis Models1. SWOTSWOT analysis is a strategic planning method used to evaluate the Strengths, Weaknesses, Opportunities, and Threats (SWOT) involved in a project or in a business venture. It involves specifying the objective of the business venture or project and identifying the internal and external factors that are favorable and unfavorable for the business to achieve that objective.A SWOT analysis must first start with defining a desired end state or objective. A SWOT analysis may be incorporated into the strategic planning model. Strategic Planning has been the subject of much research. (a) Strengths: characteristics of the business or team that give it an advantage over others in the industry. (b) Weaknesses: are characteristics that place the firm at a disadvantage relative to others.(c) Opportunities: external chances to make greater sales or profits in the environment.(d) Threats: external elements in the environment that could cause trouble for the business.Identification of SWOTs is essential because subsequent steps in the process of planning for achievement of the selected objective may be derived from the SWOTs.2. Porter’s Five Competitive Forces model2.1 The threat of new entrants (and barriers to entry to keep them out)A new entrant into an industry will bring extra capacity and more competition. The strength of this thrust is likely to vary from industry to industry and depends on two things:(a) The strength of the barriers to entry. Barriers to entry discourage new entrants.(b) The likely response of existing competitors to the new entrant.2.2 A substitute product is a good or service produced by another industry which satisfies thesame customer needs.2.3 The bargaining power of CustomersCustomers want better quality products and services at a lower price. Satisfying this want might force down the profitability of suppliers in the industry. Just how strong the position of customers will be depended ona number of factors.(a) How much the customer buys?(b) How critical the product is to the customer’s own bus iness?(c) Switching costs (i.e. the cost of switching supplier)(d) Whether the products are standard items (hence easily copied) or specialised(e) The customer’s own profitability: a customer who makes low profits will be forced to insist on low prices from suppliers2.4 The bargaining power of suppliersSuppliers can exert pressure for higher prices. The ability of suppliers to get higher prices depends on several factors.(a) Whether there are just one or two dominant suppliers to the industry who are able to charge monopoly prices(b) The threat of new entrants or substitute products to the supplier’s industry(c) Whether the suppliers have other customers outside the industry, and do not rely on the industry for the majority of their sales(d) The importance of the supplier’s product to the customer’s business(e) Whether the supplier has a differentiated product which buyers need to obtain(f) Whether switching costs for customers would be high- 71 -2.5 The rivalry amongst current competitors in the industryThe intensity of competitive rivalry within an industry will affect the profitability of the industry as a whole.Competitive actions might take the form of price competition, advertising battles, sales promotion campaigns, introducing new products for the market, improving after sales service or providing guarantees or warranties. Competition can stimulate demand, expanding the market, or it can leave demand unchanged, in which case individual competitors will make less money, unless they are able to cut costs.3. Porter’s value chain analysisThe margin is the excess the customer is prepared to pay over the cost to the firm of obtaining resource inputs and providingvalue activities. It represents the value created by the value activities themselves and by the management of the linkages between them.Linkages connect the activities of the value chain.(a) Activities in the value chain affect one another. For example, more costly product design or betterquality production might reduce the need for after-sales service.(b) Linkages require co-ordination. For example, Just-in-Time (JIT) requires smooth and integratedfunctioning of operations, outbound logistics and service activities such as installation.- 72 -。
F1_ACCA_Lesson4
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©
A Resource for ACCA Exam Preparation
What is Leadership?
It is an interpersonal influence directed towards the achievement of goal or goals through a conscious activity. It involves:
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A Resource for ACCA Exam Preparation
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A Resource for ACCA Exam Preparation
Leadership Traits
PersonalitySe来自sion Objectives
Explain leadership styles and contexts: using the models of Ashridge, and Blake and Mouton
©
A Resource for ACCA Exam Preparation
A Resource for ACCA Exam Preparation
©
A Resource for ACCA Exam Preparation
Session Objectives
Explain the areas of managerial authority and responsibility Explain the qualities, situational, functional and contingency approaches to leadership with reference to the theories of Adair, Fiedler, Bennis, Kotter and Heifetz
02-ACCA-F1-讲义-基础...
02-ACCA-F1-讲义-基础...Chapter 10. Governance and Social Responsibility in Business General concept of corporate governance (C.G.) Definition of corporate governanceCorporate governance is the system by which organisation is directed and controlled by senior officers. Though it is discussed in relation to large quoted public companies, corporate governance is directed at all bodies corporate; commercial and not for profit.1. Separation of Ownership and ControlBoard of directors vs. Shareholders(a) Board of directorsIn simple words, BOD is responsible for managing and controlling the operation of company.Before implementation of C.G. the BOD consists of the executive directors only.Decision made by consensus (simple majority) through the meeting of BOD.(b) ShareholdersA company’s members or equity shareholders are the owners of company.Decisions made by voting rights attached to each category of shares, through the general meeting (Annual General Meetings - AGM; Extraordinary General Meetings - EGM )(c) In small private companies the directors are also shareholders most likely.However, for the large public companies especially in modern UK and US capital market the shareholders are normally not directors, Thereby the situation of separation of ownership and control aroused.1.1 Agency theoryThe situation of ‘divorce’ of ownership and controll could lead to the issues guided by agency theory:‘Principals’ - Shareholders‘Agent’ - BODPrincipals would delegate right or authority to agents.Agents should act in the best interest of principals.1.2 Agency problemHowever, if the agents have ‘moral hazard’, that will lead to notorious ‘agency problem’. E.g. the directors do not act in the best interest of shareholders instead of satisfying the own self-interest as the result of sacrificing the shareholder interest.1.3 Conflict of interest(a) Independence of external auditorAccording to Company Law, the rights of appointment of external auditor lie with the shareholders. However, in practice, the executive directors make the recommending list of external auditor for shareholder’s approv al.This practice may affect the independency of external auditor.(b) Remuneration problemExecutive directors may also pay themselves excessive remuneration.(c) Nomination problemExecutive directors may also select the incapable candidates sat in the board.(d) There are also many types of conflicts of interests.(1) Investment decision(2) Stakeholders’ claims.2. How to solve the agency problem2.1 Introducing the role of external auditorThe purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, show true and fair view.As the basis for the auditor’s opinion, International Standards on Auditing (ISAs) require the auditor to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error.Finally, communicate the result to shareholder through external audit report. (E.g. Unqualified Opinion Report– good report; Qualified Opinion Report– bad report, Adverse Opinion Report-worst report, and Disclaimer of Opinion Report-no opinion)When conducting substantive tests, the internal auditor is examining figures which he has extracted directly from the company's financial records. For this sort of test, the auditor is concerned only with establishing whether or not the figure in the ledger is correct. He or she is not concerned as to how it got there.2.2 Only dependence on external auditor is not enough to solve problem(a) Financial focus(b) A kind of detection control(c) Other inherent limitations of the auditing arrangements2.3 Introductions the role of non-executive director (majority)Definition of NEDsThey are directors who attend to the board meetings, and committee meetings when required and do not involve in the day-to-day running of organisation.(a) Have external experience and knowledge(b) Provide a wider perspective(c) Be a comfort factor for third parties such as investors, customers, suppliers(d) Dual roles of the NED. They are full board members at the same time they are meant to provide the strong, independent element on the board.2.4 Sub-committees(a) Remuneration committeeConsist of only NEDs in order to determine remuneration policy and package related to executive directors.(b) Nomination committeeConsist of majority of NEDs in order to select suitable candidates to sit in the board and evaluate the individual director performance.(c) Audit committeeConsist of only NEDs, one of them should possess current development knowledge of accounting and auditing.3. Internal control systemThe responsibility related to design, implementation and monitoring of the internal control system lie with BOD3.1 Nature and purposes of internal control systemRiskRisks are uncertain events or factors relating to any activities that would make the organisation not to achieve its objectives. Risk consists of fraud and error.Fraud is intentional behaviors.。
上海财大ACCAF讲义课件
• 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
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 be structured§ 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 of the organisation a re 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 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 the following sequence.Entrepreneurial§ This 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 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 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 be 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 appropriate to small companies whi ch 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 in different parts of the company, similar activities are grouped together so leading to:§ lower costs§ standardisation of output/systems, etc.§ people with similar skills being grouped together and so not feeling 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 be try to make decisions to increase their own power/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 and radios.Product/Division/Department§ Organisation structured in accordance with product lines or divisions or departments.§ They are headed by general managers who enjoy responsibility for their own resources.§ Divisions are likely to be seen as pr ofit centres and may be seen as 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 functional structure can not cope, so instead the divisional structure should be adopted. Should the company want to diversify further, it is easy to ‘bolt on’ another division.§ It encourages growth and diversity of products, e.g. by adding additional 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 see where their area of responsibility lies and it should leave the top management free to concentrate on strategic matters, rather than to get involved 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 less concentration upon specialisation. This promotes a wider view of the company’s o perations.Disadvantages§ In most divisionalised companies, some functions, 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 divisions using e.g. the human resource function. There are different ways of calculating the recharge and divisional managers may complain if the profitability 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 a high cost of capital equipment, skilled operators etc., e.g. the car industry.Matrix§ A matrix structure aims to combine the benefits of decentralisatio n (e.g. speedy decision making) with those of co-ordination (achieving economies and synergies across all business units, territories and products).§ It usually requires employees from various departments to form a group to achieve a specific target.§ They require dual reporting to managers and the diagram shows a mix 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 for effective 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 to achieve the objectives. The more rigid structure experienced in a divisional company would not have the flexibility to be able to coordinate the 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 the customer.Disadvantages§ Where the matrix structure can cause difficulty is in the lines of control. These may become ambiguous and conflict with each other. A team member may answerable to the product manager and to his functionalsuperior, and this may cause confusion and stress. Time consuming meetings may be required to resolve the conflict, so resulting in higher administration costs.Expandable textFew organisations adopt a pure structural type; the skill is in blending 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 by a series of small incremental changes.Test your understanding 1Outline the main features of a functional organisational structure.Test your understanding 2Food plc is company that 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 outlets. Design an organisational structure for Food plc.更多ACCA资讯请关注高顿ACCA官网：。
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The impact of technology on organisations
Homeworking and supervision
IT技术还使得部分工作得以在家里迚行，员工不用去上班。但这也带来了监管上的一 些问题。 -------------------------------------------------------------------------------------------------------------Outsourcing（外包）把一些非核心业务交给别人来做。
where the employee was employed.（公司全部关闭戒部分关闭导致的人员 冗余。） 2. The requirements of the business for employees to carry out work of a particular kind have ceased or diminished or are expected to.（流程改迚， 技术迚步导致的人员冗余。）
由内到外： 组织本身 经营环境（产业层面上的环境） 宏观环境（经济政治文化技术层 面的环境） 物理环境（整个以物质形态存在 的环境 ）
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The political and legal environment
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Social and demographic trends
• Population and the labour market（人口数量，人口结构的变化，对劳劢力市场有 深刻长进的影响）
• Family life cycle（人口生老病死更替的觃律） • Social structures and class（收入水平、受教育程度、背景）
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Political risk and political change
Political risk For example：Political chaos, corruption and nationalisation
Political change For example： Legislation, government elections, EU, WTO
Important concepts • Personal data is information about a living individual, including expressions of
opinion about them. Data about organisations is not personal data. • Data users are organisations or individuals who control personal data and the
Disadvantages • Confidential（请外包公司做事，有损公司的保密工作） • Competitive advantage（请外包公司做事，容易失去部分竞争力） • Cost（请外包公司做事，由于信息不对称，费用也可能很高）
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《劳劢者健康与安全法》和《消费者保护法》也是对企业影响比较重大的法律。 企业有义务保障劳劢者的健康与安全，有义务保护消费者的合法权益。知道这两个法 律的存在就好，别的不用看了。 法律这个版块里最重要的是《劳劢者保护法》。
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Environmental factors
对环境问题的关注会增加公司的成本。
• Waste management（额外的管理负担） • Compliance costs（合觃成本） • Legal costs and fines（法律成本和罚款） • Public/customer perception（有的客户对公司的环保工作非常重规）
外包主要考点就一个，外包的好处和坏处。
Advantages • Save costs（提供外包服务的公司具有觃模经济优势，成本小，收费少） • Professional（提供外包服务的公司往往更丏业） • Flexibility（提供外包的公司往往可以提供十分多样的服务） • Experience（外包公司的丏家见多识广）
individual ministers or civil servants.（Lobbists 说客，例如《纸牌屋》里的Remy）
• They can give MPs non-executive directorships, in the hope that the MP will take an interest in all legislation that affects them.（让政府官员迚 他们的董事会担任独立董事）
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Analysing the business environment
The environment is everything that surrounds an organisation, physically and socially.
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Cultural trends
• Health and diet issues（人们越来越关心健康问题） • Women in work（职场中，对女性的尊重日益提升） • Environmentalism（环境保护问题日益得到重规）
The political environment affects the firm in a number of ways.（政府如何影响企业） • A basic legal framework generally exists.（政府指定的法律法觃框架） • The Government can take a particular stance on an issue of direct relevance to a
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The political and legal environment
Influencing government（企业如何影响政府） • They can employ lobbyists to put their case to
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Employment protection
《劳劢者保护法》是对企业影响非常重大的法律乊一。
Concepts • Retirement（退休） • Resignation（辞职） • Dismissal（解雇）
1. Wrongful dismissal（breaches the contract of employment，远约） 2. Unfair dismissal（without good reason，没有远约，但解雇理由不公正） • Redundancy（冗员） 1. The employer has cease or in the place
business or industry.（政府对特定问题的立场有时会直接影响某个产业戒公司， 例如：美国枪支管制的松紧对军火商的影响。） • The Government‘s overall conduct of its economic policy is relevant to busines. （政府制定的宏观经济政策也会对公司的商业活劢产生影响）
use of personal data. • A data subject is an individual who is the subject of personal data.
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Health and safety & Consumer protection
管理幅度就是单个人可以直接管理的员工数。在过去，没有IT技术，一个管理者能直 接管10个人就够不错。后来有了手机，有了电子邮件，一个人可以管几十人甚至上百 人了。管理幅度的增大，导致了企业的扁平化。
怎么理解？假如底层员工10000人，如果1人管10人，那么得有五个管理层级：一个 总经理管十个副经理领导，每个副经理分别再管十个车间经理，每个车间经理管十个 监工，每个监工管十个工人。
• They can try to influence public opinion, and hence the legislative agenda, by advertising. （通过影响民众间接影响政府）
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如果1人可以管100人，那就只需要三个管理层级：一个经理管一百个车间经理，每 个车间经理管一百个工人。
管理层级多的，我们叫其tall organisation，information system is decentralised 管理层级少额，我们叫其flat organisation，information system is centralised.
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ACCA F1 知识课程
Accountant in Business (AB) 商业中的会计师 第二讲