舒适性ACCA重点讲解-p1

ACCA

重点讲解

--p1

Session

1

Management

and

Team

Developm

ent

1

The

organization

of

work

1.1

Organisation

The

term

?organisation?

can

be

used

in

two

ways.

-

It

can

refer

to

a

group

or

institution

arranged

for

efficient

work.

To

organize

impli

es

that

there

is

an

arrangement

of

parts

or

elements

that

produces

more

than

a

ra

ndom

collection.

-

Organisation

can

also

refer

to

a

process.

i.e.

structuring

and

arranging

the

activiti

es

of

the

enterprise

or

institution

to

achieve

the

stated

objectives.

The

very

word

o

rganization

implies

that

there

is

order

or

structure.

1.1

What

makes

an

organization?

Organisations:

-

Are

made

up

of

PEOPLE

-

Exist

to

achieve

give

PURPOSES

or

objectives

-

Have

some

form

of

STRUCTURE

that

defines

and

regulates

the

behaviour

of

the

members.

An

organization

is

a

?social

arrangement

for

controlled

performance

of

collective

go

als?.

1.1 The need for organizations

There are many reasons why organizations exist:

- They satisfy social needs. People join organizations 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.

The

main

reason

for

this

is

the

ability

to

employ

the

techniques

of

specilisation and the division of labour.

Specialisation

occurs

when

organizations

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.

Division of labour is where each worker specializes in only one small aspect of the

total process. This benefits the employer in three ways:

2

1.1

Classifications

of

organizations

Classification

highlight

similarities

and

differences

among

organizations.

It

can

b

e

based

on:

-

Size e.g.

number

of

employees,

volume

of

sales,

profits

earned

-

Profit

motive e.g.

commercial

or

charitable

-

Legal

form

e.g.

sole

trader,

partnership

and

limited

company

-

Control

e.g.

directors,

trustees,

shareholders

-

Ownership

e.g.

public

(government

owned)

or

private

3

Question

1

Required

a)

Briefly

explain

what

is

meant

by

the

term

organization .

(7

marks)

b)

Give

the

main

reasons

why

organization

exist.

(8

marks)

(15

marks)

Answer

Plan

4

1.1

Organisation

and

Structure

Organisation

structure

is

the

specific

pattern

of

relationship

that

managers

creat

e.

It

is

a

framework

in

which

organizational

activities

are

divided,

organized

and

co-ordinated.

There

are

four

building

blocks

of

organization

work

are:

-

Division

of

labour

-

Departmentalisation:

the

grouping

of

tasks

and

employees

into

a

department

-

Hierarchy:

the

linking

of

departments

with

specification

of

reporting

lines

-

Co-ordination:

the

mechanism

for

integrating

departmental

activities

into

a

coh

erent

whole

for

effectiveness

and

efficiency.

5

Henry

Mintzberg

He

suggested

that

organizational

structures

of

building

blocks

and

co- ordinating

mechanisms

which

make

up

the

detailed

configuration

of

the

organization.

His

fi

ve

building

blocks

are

shown

in

the

diagram

below.

6

图片

:

7

The

importance

and

relative

size

of

these

blocks

will

very

across

organizations:

-

The

operating

core

represents

the

basic

productive

work

of

the

organization.

E.g.

shop-floor

staff

in

a

manufacturing

organization.

They

are

directly

involved

i

n

the

process

of

obtaining

inputs,

and

converting

them

into

outputs.

-

The

strategic

apex

refers

to

the

higher

levels

of

management

who

ensures

th

e

organization

follows

its

mission.

They

manage

the

organization?s

relationship

with

the

environment.

-

The

middle

line

is

the

intermediate

levels

of

management.

They

convert

the

d

esires

of

the

strategic

apex

into

the

work

done

by

the

operating

core.

-

The

technostructure

refers

to

staff

who

provide

a

technical

input

without

being

directly

engaged

in

core

activities.

This

category

might

include

the

following:

?

Analysers

determine

the

best

way

of

doing

a

job

?

Planners

determine

outputs

(TQM)

?

Personnel

analysts

standardize

skills

and

training

?

Accountants

provide

management

reports

for

budget

control

-

The

support

staff

provide

services

ancillary

to

the

core

operations

of

the

orga

nization.

e.g.

public

relations,

legal

counsel.

They

do

not

plan

or

standardize

pr

oduction.

1.1 The organization hierarchy

The chain of command is the organizations formal management hierarchy i.e. the

chain of superiors from the lowest to the highest rank. Formal communication runs

up and down the lines of authority.

The span of control refers to the numbers of subordinates reporting directly to a

superior official. Organsations with a narrow span of control are able to exercise

greater control from the top with little delegation.

The span of control is influenced by:

-

Manager?s capabilities: physical and mental

- Nature

of manager?s workload

- Geographical dispersion: from HQ to local operation

-

Subordinate?s work: how routine/similar is the work

-

Nature

of

problems:

how

critical

and

the

resources

and

expertise

required

to

solve the problem

- Interaction between subordinates

- Close group cohesion/teamwork

- Help received from other parts of the organization

A tall organization is one which, in relation to its size, has a large number of levels

of hierarchy. This implies a narrow span of control.

A

flat

organization

is

one

which,

in

relation

to

its

size,

has

a

small

number

of

hierarchical levels. This implies a wide span of control.

Organisation charts are diagrammatic illustrations of the formal relationships and

communication flow between positions within an organization. Their purpose is to

show:

- directions of responsibility: the chart indicates the direct relationship between a

group and its immediate superior and subordinates

- relationships: charts can show the relationship between the various units and the

place of line, functional and staff units

2

1.1

Structures

–

functional,

divisional

and

matrix

Functional

structure

This

involves

setting

up

of

departments

for

people

who

do

similar

jobs.

This

is

a

fairly

common

form

of

structure.

Advantages:

?

Expertise

is

pooled

thanks

to

the

division

of

work

into

specialist

areas

?

It

avoids

duplication

and

ensure

economies

of

scale

?

It

makes

easier

the

recruitment,

training,

and

motivationof

professional

special

ists

?

It

suits

centralized

businesses

Disadvantages:

?

It

is

organization

by

internal

work,

rather

than

by

customer

or

product.

The

c

ustomer

is

only

interested

in

the

product,

and

functional

structure

may

not

be

t

he

best

at

satisfying

the

customer.

?

Communication

problems

may

arise

between

different

functions,

who

each

ha

ve

their

own

jargon.

?

Poor

co-ordination,

if

rooted

in

a

tall

organization

structure.

Divisional

structure

Divisionalisation

is

the

division

of

a

business

into

autonomous

regions

or

produc

t

businesses,

each

with

its

own

revenues,

expenditures

and

capital

asset

purch

ase

programmes,

and

therefore

each

with

its

own

profit

and

loss

responsibility.

Advantages:

3

?

Focuses

the

attention

of

management

below

?top

level?

on

business

performa

nce

?

It

reduces

the

likelihood

of

unprofitable

products

and

activities

being

continue

d

?

Knowledge.

The

manager

of

the

unit

knows

better

than

anyone

else

how

he

is

doing,

and

needs

no

one

to

tell

him.

Senior

managers

need

only

set

broad

targets

for

achievement.

?

More

authority

to

junior

mangers.

?

Reduces

the

number

of

levels

of

management.

The

top

executives

in

each

d

ivision

should

be

able

to

report

directly

to

the

chief

executive

of

the

holding

co

mpany.

Disadvantages:

?

It

is

not

always

practical.

Sometimes

it

is

impossible

to

identify

completely

in

dependent

products

or

markets

for

which

separate

divisions

can

be

set

up.

?

Limit

exists

on

how

much

independence

in

the

division

of

work

can

be

arran

ged.

?

Resource

problems.

Many

divisions

get

their

resources

form

head

office

whic

h

chooses

between

other

divisions.

If

it

were

an

independent

company,

the

divi

sion

might

find

it

easier

to

raise

money.

Matrix

Structure

This

is

where

an

organization

has

its

activities

structured

on

a

combination

of

f

unctional,

product

or

project

basis

Advantages:

4

1.1

Centralisation

and

Decentralisation

The

structure

as

shown

above

give

an

indication

of

hierarchy

of

management,

but

no

evidence

as

to

how

much

authority

is

delegated

at

each

level

of

manag

ement.

In

a

centralized

organization,

decisions

are

taken

by

a

single

center

of

comman

d

(perhaps

a

head

office)

and

relayed

to

local

units.

There

is

little

or

no

scope

for

local

managers

to

take

decisions;

their

role

is

mainly

to

carry

out

the

decis

ions

taken

by

head

office.

In

a

decentralized

organization,

local

managers

are

given

authority

to

take

decis

ions

affecting

their

own

areas

of

control.

Head

office

takes

decisions

only

on

br

oad

strategic

issues

affecting

the

organization

as

a

whole.

In

practice,

no

organ

ization

is

fully

centralised

or

fully

decentralized.

There

is

a

range

of

possibilities

in

between

the

two

extremes.

Advantanges

of

centralization:

-

Senior

management

are

able

to

exercise

control

-

Senior

management

are

more

likely

to

consider

the

interests

of

the

organizati

on

as

a

whole

whereas

subordinates

may

take

their

own

limited

view

-

Senior

management

may

be

more

experienced

or

skillful

-

Maximise

use

of

expensive

management

skills

by

allowing

them

to

take

the

i

mportant

decisions

and

avoid

duplication

of

effort

Disadvantages

of

centralization:

-

Organisation

becomes

very

dependent

on

top

management

and

does

not

culti

vate

skills

of

lower

managers

-

Senior

management

become

too

involved

with

day-to-day

matters

to

plan

the

longer

term

future

of

the

organization

-

De-motivation

for

lower

level

managers

-

May

tend

to

build

empires

of

influence

and

authority

-

Contributes

to

staff

motivation,

enabling

lower

level

management

to

take

on

ro

les

of

responsibility

and

use

their

own

initiative.

Question

2

All

organizations

need

a

structure

within

which

to

operate.

This

structure

is

ofte

n

illustrated

through

the

existence

of

the

organization

chart.

Required

a)

Define

what

an

organization

chart

demonstrates

(5

marks)

b)

Briefly

describe

four

ways

in

which

an

organization

might

be

structured (10

marks)

(15

marks)

Answer

Plan

5

1

The

role

of

management

1.1

Classical

approaches

These

include:

?

Scientific

management

–

Taylor

?

Administrative

theory

–

Fayol

?

The

bureaucratic

model

–

Weber,

Stewart

The

main

focus

of

the

classical

approach

is

that

there

exists

a

single,

best

app

roach

to

management,

and

research

was

aimed

at

identifying

this.

Frederick

Taylor