《ACCA考试《F1会计师与企业》在线测试412472.pdf》由会员分享，可在线阅读，更多相关《ACCA考试《F1会计师与企业》在线测试412472.pdf（2页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 ACCA 考试F1 会计师与企业在线测试 4 Chapter 2 organisation structure Chapter learning objectives Upon 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
2、 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
3、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 structure 1.1 Different types of structure A ty
4、pical 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
5、 Example owner/managed business AdvantagesDisadvantages 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 text Advantages 财
6、经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 There is only one person taking decisions this should lead to decisions being made quickly.As 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 organisat
7、ion 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 organis
8、ation 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 compa
9、nies which have few products and locations and which exist in a relatively stable environment.For example a business making one type of electrical component for use in a car manufacturing company.AdvantagesDisadvantages Economies of scale.Standardisation.Specialists more comfortable.Career opportunities.Empire building.Slow.Conflicts between functions.Cannot cope with diversification 参与ACCA考试的考生可按照复习计划有效进行，另外高顿网校官网ACCA考试辅导高清课程已经开通，还可索取ACCA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询。