ACCAF1重点.docx
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ACCAF1重点.docx
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ACCAF1重点
F1重点
1.Organisation:
anorganizationisasocialarrangementwhichpursuescollectivegoals,whichcontrolsitsownperformanceandwhichhasaboundaryseparatingitfromitsenvironment.
1.Whydoorganizationexist
(1)organizationovercomepeople'sindividuallimitations.
(2)organizationenablepeopletospecialistinwhattheydobest.
(3)organizationsavetime.
(4)organizationaccumulateandshareknowledge
(5)organizationenablesynergy.
2.Limitedcompany:
Limitedcompanyisacorporationwithshareholderswhoseliabilityislimitedbyshare,personalassetsaredistinctfromcompanyfinance.
3.Typesoflimitedcompany
privatelimitedcompany
.Xlimited)
Publiclimitedcompany
.Yplc)
Numberofshareholder
Smallnumberofshareholders
Widerproportionoftheinvestingpublic
Transferabilityofshares
Difficult/Transferwiththeconsentoftheshareholders
Easy/Tradedonastockexchange
Directorsasshareholders
Directorsholdcompany’sshares
Sourceofcapital
~Thefounderorpromoter
~Businessassociates
~Venturecapitalists
~Thefounderorpromoter
~Businessassociates
~Venturecapitalists
~public
4.NGO:
NGOisanindependentvoluntaryassociationofpeopleactingtogetherforsomecommonpurpose(otherthanachievinggovernmentofficerormakingmoney)
5.Organisationalstructure:
Componentsoftheorganisation
Strategicapex
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Technologystructure——Middleline——supportstaff
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Operatingcore
functionaldepartmentation
Geographicdepartmentation
Product/branddepartmentation
Matrixandprojectorganization
Customerdepartmentation
7.Theshamrockorganisation(CharlesHandy)
Professional
consistofprofessional,technicians,managers
partnershipwithfirm
Selfemployed
hiredoncontract
paidinfeesforresults
Contingent
temporaryandpart-timeworkers
paidbythehourordayorweek
Consumers
dotheworkoftheorganisation
.IKEA
8.Spanofcontrol:
thespanofcontrolreferstothenumberofsubordinatesimmediatelyreportingtoasuperiorofficial.
9.TheAnthonyhierarchy:
Strategic(seniormanagement),Tactical(middlemanagement),Operational(supervisor/operative)
10.Marketing:
Themarketingfunctionmanagesanorganisation’srelationshipwithitscustomers.
11.Whatistherelationshipbetweenmarketingandstrategicmanagement
Corporatestrategicplansaimtoguidetheoveralldevelopmentofanorganisation.
Marketingplanningissubordinatetocorporateplanningbutmakesasignificantcontributiontoitandisconcernedwithmanyofthesameissues.
Themarketingdepartmentisthemostimportantsourceofinformationforthedevelopmentofcorporatestrategy.
Specificmarketingstrategieswillbedeterminedwithintheoverallcorporatestrategy.
12.Financefunction:
Oneofthemostimportantexpertrolesintheorganisation
Role:
Raisingmoneyfromdifferentchannels
Recordingandcontrollingwhathappenstomoney
Providinginformationtomanagerstohelpthemmakedecisions
Reportingtoshareholders
13.Sourcesoffinance:
Thecapitalmarkets
Moneymarkets
Retainedearnings
Governmentsources
Bankborrowings
Venturecapital
Theinternationalmoneyandcapitalmarkets
14.Typesofcommittee
Executivecommittees
withthepowertogovernoradminister
Standingcommittees
oraparticularpurposeonapermanentbasistodealwithroutinebusiness
Adhoccommittees
tocompleteaparticulartask
Sub-committees
appointedbycommitteestorelievetheparentcommitteeofroutinework
Jointcommittees
beformedtoco-ordinatetheactivitiesoftwoormorecommittees
Managementcommittees
15.Thequalitiesofgoodinformation
Accurate
Complete
Cost-beneficial
User-targeted
Relevant
Authoritative
Timely
Easytouse
16.Cultureandstructure
Powerculture(Zeus):
isshapedbyoneindividual(leaderfocused)
characteristics:
Theorganisationiscapableofadaptingquicklytomeetchange
Personalinfluencedecreaseasthesizeofanorganisationgetsbigger.
Personalhavetogetonwellwitheachotherforthisculturetowork.
Roleculture(Apollo):
isabureaucraticcultureshapedbyrationality,rulesandprocedures
Characteristics:
Theseorganisationhaveaformalstructure,andoperatebywell-establishedrulesandprocedures.
Individualsarerequiredtoperformtheirjobtothefullandtendtolearnanexpertisewithoutexperiencingrisk.
Thebureaucraticstylecanbeveryefficientinastableenvironment,whentheorganisationislarge.
Taskculture(Athena):
isshapedbyafocusonoutputsandresults(project-focused)
Characteristics:
Thetaskcultureisreflectedinprojectteamsandtaskforces
Performanceisjudgedbyresults
Taskculturesareexpensive,asexpertsdemandamarketprice
Taskculturesalsodependonvariety.
Personculture(Dionysus):
isshapedbytheinterestsofindividuals
Characteristics:
Inthethreeothercultures,theindividualissubordinatetotheorganisationortask.
Butinthisculture,thepurposeistoservetheinterestsoftheindividualswithinit.
17.Theimpactofinformalorganisationonthebusiness
Employeecommitment
Knowledgesharing
Speed
Responsiveness
Co-operation
18.Stakeholdersofbusinessorganisation
Internalstakeholders(Managers/employees)
Internalstakeholder
Intereststodefend(权益)
Responserisk
Managersandemployees
jobs/careers
money
Promotion(提升)
benefits
satisfaction
pursuitof'systemsgoals'ratherthanshareholderinterests
Industrialaction(工业游行)
Negativepowertoimpedeimplementation
Refusaltorelocate
resignation
Connectedstakeholders(Shareholders/Bankers/Suppliers/Customers
Connectedstakeholder
Intereststodefend
responserisk
Shareholders
(corporatestrategy)
Increaseinshareholderwealth
risk
sellshares
Bankers
(cashflows)
securityofloan
Adherencetoloanarrangements
denialofcredit
Higherinterestcharges
Receivership(破产管理)
Suppliers
(purchasestrategy)
profitablesales
paymentforgoods
Long-termrelationship
refusalofcredit
courtaction
winddown
Customers
(productmarket
strategy)
goodsaspromised
futurebenefits
buyelsewhere
Sue(起诉)
Externalstakeholders
(Government/Interest/pressuregroups/Professionalbodies)
Externalstakeholder
Intereststodefend
responserisk
government
jobs/training/tax
taxincreases
Regulation
legalaction
Interest/pressuregroups
Pollution
Rights
other
Publicity
directaction
Sabotage
pressureongovernment
Professionalbodies
membersethics
impositionofethicalstandards
19.Businesscycle
Recessiontodepression(经济衰退期到经济萧条期)
Whentheeconomyisenteringarecession:
Consumerdemandfalls
Productionandemploymentfalls
Pricelevelfalls
Confidencediminishes
Investmentremainslow
Recoverytoboom(经济恢复期到经济增长)
Whentheeconomyhasreachedtherecoveryphaseofthecycle:
Confidencereturns
Output/employment/incomewillbegintorise
Productionandsalesrise
Profitlevelswillleadtooptimisticbusinessexpectations
Pricelevelwillriseslowly
Investmentrises
:
Inflationisthenamegiventoanincreaseinpricelevelsgenerally.Itisalsomanifestinthedeclineinthepurchasingpowerofmoney.
ofunemployment
category
comments
Realwageunemployment
Ithappenedwhenthesupplyoflabourexceedsthedemandforlabour,butrealwagesdonotfallforthelabourmarkettoclear.
Frictional(矛盾)
Ittakestimetomatchprospectiveemployeeswithemployers,andindividualswillbeunemployedduringthesearchperiodforanewjob.
seasonal
Thedemandforlabourfluctuatesinseasonalpatternsthroughouttheyear.Suchasbuilding,tourismandfarming.
structural
Ithappenswherelong-termchangesoccurintheconditionsofaindustry.
technological
Ithappenswhennewtechnologiesareintroduced.oldskillarenolongerrequired,themachinesdoingthejobthatpeopleusedtodo.
Cyclicalordemand-deficient
Itrelatestobusinesscycle,duringrecoveryandboomyears,thedemandforoutputandjobsishigh,andunemploymentislow.Duringdeclineandrecessionyears,unemploymentrisestoahighlevel.
Seasonalemploymentandfictionalunemploymentwillbeshort-term.Structuralunemploymenttechnologicalunemployment,andcyclicalunemploymentarealllongerterm,andmoreserious.
22.Governmentpoliciesformanagingtheeconomy
THEAIM:
Toachieveeconomicgrowth
Tocontrolpriceinflation
Toachievefullemployment(失业率低,而不是零失业率)
Toachieveabalancebetweenexportsandimports
23.Fiscalpolicy:
Fiscalpolicyrelatestogovernmentpolicyontaxation,publicborrowingandpublicprovidesamethodofmanagingaggregatedemandintheeconomy.
24.Monetarypolicy:
Monetarypolicyrelatestogovernmentpolicyonthemoneysupply,themonetarysystem,interestrates,exchangeratesandtheavailabilityofcredit.
25.
26.Functionsoftaxation
Toraiserevenuesforthegovernment.
Tocausecertainproductstobepricedtotakeintoaccounttheirsocialcosts.
Toredistributeincomeandwealth.
Toprotectindustriesfromforeigncompetition.
taxandIndirecttax
DirecttaxispaiddirectbyapersontoRevenuecanbeleviedonincomeandprofitoronmustbepaidbyeveryone.
.incometax/corporationtax
Indirecttaxiscollectedfromanintermediary(supplier)whothenattempttopassonthetaxtoconsumersinthepriceofgoodstheysell.Specifictaxischargedasafixedsumperunitvaloremtaxischargedasafixedpercentageofthepriceofthegood.
28.Objectivesofmonetarypolicy
Monetarypolicycanb
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