-
F1
重点
1.
Organisation:an
organization
is
a
social
arrangement
which
pursues
collective
goals,which
controls
its
own
performance
and
which
has
a
boundary separating it from its
environment.
do organization exist?
(1)organization
overcome people's individual limitations.
(2)organization
enable people to specialist in what they do best.
(3)organization
save time.
(4)organization accumulate and share
knowledge
(5)organization enable synergy.
d company: Limited company is a
corporation with shareholders
whose
liability
is
limited
by
share,
personal
assets
are
distinct
from
company finance.
of limited company
private
company
(e.g. X
limited)
Number of
shareholder
Small
number
limited
Public
company
(e.g. Y plc)
of
Wider
proportion
of
the investing public
Easy/Traded on a stock
limited
shareholders
Transferability
of
Difficult/Transfer
shares
with the
consent of the
exchange
shareholders
Directors
shareholders
Source of
capital
as
Directors
hold
company
’
s shares
~The
founder
or
~The
founder
or
promoter
~Business
associates
~Venture capitalists
promoter
~Business associates
~Venture capitalists
~public
:NGO
is
an
independent
voluntary
association
of
people
acting
together
for
some
common
purpose(other
than
achieving
government
officer or making
money)
sational structure:
?
Components of
the organisation
Strategic apex
|
|
Technologystructure
——
Middle line
——
support
staff
|
|
Operating core
?
functional
departmentation
?
Geographic departmentation
?
Product/brand
departmentation
?
Matrix and project organization
?
Customer
departmentation
shamrock
organisation(Charles Handy)
?
Professional
consist of
professional, technicians ,managers
partnership with firm
?
Self employed
hired on contract
paid in fees
for results
?
Contingent
temporary and part-time
workers
paid by the hour or day or
week
?
Consumers
do
the work of the organisation
e.g.
IKEA
8.
Span
of
control
：
the
span
of
control
refers
to
the
number
of
subordinates immediately reporting to a
superior official.
Anthonyhierarchy:Strategic(senior
management),Tactical(middle
management), Operational
(supervisor/operative)
ing:The
marketing
function
manages
an
organisation
’
s
relationship with its customers.
is
the
relationship
between
marketing
and
strategic
management?
?
Corporate
strategic plans aim to guide the overall
development of an
organisation.
?
Marketing planning is subordinate to
corporate planning but makes a
significant contribution to it and is
concerned with many of the same
issues.
?
The
marketing
department
is
the
most
important
source
of
information for the
development of corporate strategy.
?
Specific
marketing
strategies
will
be
determined
within
the
overall
corporate strategy.
12.
Finance
function:
One
of
the
most
important
expert
roles
in
the
organisation
Role:
?
Raising money from different channels
?
Recording and
controlling what happens to money
?
Providing
information to managers to help them make
decisions
?
Reporting to shareholders
s
of finance:
?
The
capital markets
?
Money markets
?
Retained earnings
?
Government
sources
?
Bank
borrowings
?
Venture capital
?
The international money and capital
markets
of committee
?
Executive
committees
with the power to govern or
administer
?
Standing committees
or a
particular purpose on a permanent basis to deal
with routine business
?
Ad hoc
committees
to complete a particular
task
?
Sub-
committees
appointed by committees to
relieve the parent committee of routine work
?
Joint
committees
be formed to co-ordinate the
activities of two or more committees
?
Management
committees
15.
The qualities of good information
?
Accurate
?
Complete
?
Cost-beneficial
?
User-targeted
?
Relevant
?
Authoritative
?
Timely
?
Easy to use
e and structure
?
Power culture (Zeus):is shaped by one
individual(leader focused)
?
characteristics:
?
The
organisation is capable of adapting quickly to
meet change
?
Personal influence decrease as the size
of an organisation gets bigger.
?
Personal have
to get on well with each other for this culture to
work.
?
Role
culture(Apollo):is
a
bureaucratic
culture
shaped
by
rationality,
rules and
procedures
?
Characteristics:
?
These
organisation
have
a
formal
structure,
and
operate
by
well-
established rules and procedures.
?
Individuals
are
required
to
perform
their
job
to
the
full
and
tend
to
learn an expertise without experiencing
risk.
?
The
bureaucratic style can be very efficient in a
stable environment,
when the
organisation is large.
?
Task
culture(Athena):is
shaped
by
a
focus
on
outputs
and
results(project-focused
)
?
Characteristics:
?
The task
culture is reflected in project teams and task
forces
?
Performance is judged by results
?
Task cultures
are expensive, as experts demand a market price
?
Task cultures
also depend on variety.
?
Person culture(Dionysus):is shaped by
the interests of individuals
?
Characteristics:
?
In
the
three
other
cultures,
the
individual
is
subordinate
to
the
organisation or task.
?
But
in
this
culture,
the
purpose
is
to
serve
the
interests
of
the
individuals within it.
impact of informal organisation on the business
?
Employee commitment
?
Knowledge
sharing
?
Speed
?
Responsiveness
?
Co-operation
olders of business organisation
?
Internal
stakeholders(Managers /employees)
Internal stakeholder
Interests to
defend
（权益）
Response risk
Managers and
employees
?
jobs/careers
?
money
?
pursuit
of'systems
goals'
rather
than shareholder interests
?
Promotion(
提升）
?
benefits
?
satisfaction
?
Industrial
action(
工业游行
)
?
Negative
power
to
impede
implementation
?
Refusal to relocate
?
resignation
?
Connected
stakeholders(Shareholders/ Bankers/ Suppliers/
Customers
Connected
stakeholder
Interests to defend
Shareholders
(corporate
strategy)
response risk
?
Increase in
shareholder
?
sell shares
wealth
?
risk
Bankers
(cash flows)
?
security of
loan
?
denial of
credit
?
Adherence
to
loan
?
Higher interest charges
arrangements
?
Receivership(
破产管理
)
?
refusal of
credit
?
court
action
Suppliers
(purchase
strategy)
?
profitable sales
?
payment for
goods
?
Long-term
relationship
?
wind down
Customers
(product market
strategy)
?
External
stakeholders
(Government/ Interest/ pressure groups/
Professional bodies)
External
stakeholder
Interests to defend
response risk
?
goods as promised
?
future benefits
?
buy elsewhere
?
Sue(
起诉
)
government
?
jobs/ training/tax
?
tax increases
?
Regulation
?
legal action
Interest/ pressure groups
?
Pollution
?
Rights
?
other
?
Publicity
?
direct action
?
Sabotage
?
pressure on
government
Professional bodies
?
members ethics
?
imposition
standards
of
ethical
ss cycle
?
Recession to
depression(
经济衰退期到经济萧条期）
When the economy is entering a
recession:
?
Consumer demand falls
?
Production and
employment falls
?
Price level falls
?
Confidence
diminishes
?
Investment remains low
?
Recovery to
boom
（经济恢复期到经济增长）
When the economy has reached the
recovery phase of the cycle:
?
Confidence
returns
?
Output/employment/income will begin to
rise
?
Production
and sales rise
?
Profit levels will lead to optimistic
business expectations
?
Price level will rise slowly
?
Investment
rises
ion
：
Inflation
is
the
name
given
to
an
increase
in
price
levels
generally.
It
is
also
manifest
in
the
decline
in
the
purchasing
power
of
money.
of
unemployment
category
Real
comments
wage
It
happened when the supply of
labour exceeds the
demand
for labour, but real wages do not fall for the
labour market to clear.
unemployment
Frictional
（
矛盾）
It
takes
time
to
match
prospective
employees
with
employers,
and
individuals
will
be
unemployed
during the search period for a new job.
seasonal
The demand for
labour fluctuates in seasonal patterns
throughout
the
year.
Such
as
building,
tourism
and
farming.
structural
It
happens
where
long-term
changes
occur
in
the
conditions of a industry.
technological
It happens
when new technologies are introduced. old
skill
are
no
longer
required,
the
machines
doing
the
job
that people used to do.
Cyclical
or
It relates to business
cycle, during recovery and boom
demand-
deficient
years,
the
demand
for
output
and
jobs
is
high,
and
unemployment
is
low.
During
decline
and
recession
years,
unemployment rises to a high level.
Seasonal
employment
and
fictional
unemployment
will
be
short-term.
Structural
unemployment
technological
unemployment
,and
cyclical
unemployment are all longer term ,and
more serious.
ment policies for
managing the economy
THE AIM:
?
To achieve
economic growth
?
To control price inflation
?
To achieve full
employment
（失业率低，而不是零失业率）
?
To achieve a
balance between exports and imports
policy
：
Fiscal policy relates
to government policy on taxation,
public borrowing and public provides a
method of managing
aggregate demand in
the economy.
ry
policy
：
Monetary policy
relates to government policy on the
money supply, the monetary system,
interest rates, exchange rates and the
availability of credit.
25.
ons of taxation
?
To raise
revenues for the government.
?
To cause
certain products to be priced to take into account
their social
costs.
?
To redistribute
income and wealth.
?
To protect industries from foreign
competition.
tax and Indirect tax
Direct taxis paid direct by a person to
Revenue can be levied
on income and
profit or on must be paid by everyone.
e.g. income tax/corporation tax
Indirect tax is collected from an
intermediary (supplier) who then attempt
to pass on the tax to consumers in the
price of goods they sell. Specific
tax
is charged as a fixed sum per unit valorem tax is
charged as a
fixed percentage of the
price of the good.
ives of monetary
policy
Monetary
policy
can
be
used
as
a
means
towards
achieving
ultimate
economic objectives
for :
?
Inflation
?
The balance of
trade
?
Full
employment
?
Real
economic growth
29.
BOP:A balance of payments (BOP) sheet
is an accounting record of
all
monetary
transactions
between
a
country
and
the
rest
of
the
world.
These transactions include payments for
the country's exports and imports
of
goods, services, and financial capital, as well as
financial transfers.
30.
宏
观
分
析
:PEST:
political-legal
,
economic,
social-cultural,
technological
.
微观分析
: include those areas
which have a direct impact
on the
competitive forces:
?
the threat of
new entrants,
?
the threat of substitute products or
service,
?
the
bargaining power of customers,
?
the bargaining
power of suppliers,
?
the current
competitors
?
in the industry.
31.
Employment protection
retirement
Organisations
encourage retirement
resignation
People resign for many reasons,
personal and occupational.
dismissal
The termination of an
employee
’
s contract by the
employer.
32.
Competitive forces
33.
ting:Accounting
is
a
way
of
recording,
analysing
and
summarising transactions
of business.
of financial
statements and accounting information
?
Managers of the
company.
?
Shareholders of the company
?
Employees of
the company.
?
Trade contacts
?
Providers of
finance to the company
?
Her majesty's
revenue and customs
?
Financial analysts and advisers
?
Government and their agencies
?
The public
ial accounting
VS management accounting
Financial
accounting
is
mainly
a
method
of
reporting
the
results
and
financial position of a ial accounting
should be presented
to
the
certain
outsiders
who
need
information
about
a
company:
shareh
olders/suppliers/customers/employees/tax
authorities/the
general
public.
Management
accounting
is
a
management
information
system
which
analyses data to provide information as
a basis for managerial action.
The
concern
of
a
management
accountant
is
to
present
accounting
information in
the form most helpful to management.
：
International
Accounting Standards Board
IASs
：
Internationa
l Accounting Standards
GAAP
：
Generally
accepted accounting practice
38.F1
p195
business
transactions
39.
Manual vs
computerised accounting systems
Manual
accounting systems
The disadvantages
of
Manual accounting
systems
:
?
productivity
?
slower
?
Risk of errors
?
Less accessible
?
Alterations
?
Quality of
output
?
bulk
computerised accounting
systems
The advantages of
computerised accounting systems
:
?
It become
possible to make just one entry in one of the
ledgers which
automatically updates the
others.
?
Users
can specify reports, and the software will
automatically extract
the required data
from all the relevant files.
?
Both of the
above simplify the workload of the user.
The disadvantages of
computerised accounting systems
:
?
Usually,it
requires
more
computer
memory
than
separate
systems-which means there is less space
in which to store actual data.
?
Because one
program is expected to do everything,the user may
find
that an integrated package has
fewer facilities than a set of specialised
modules.
al
audit vs external audit
reason
Internal audit
External audit
it is an
activity designed to add value
It
is
an
exercise
to
enable
and
improve
an
organisation
’
s
auditors
operations.
to
express
an
opinion
on
the
financial
statements.
Reporting to
reports
to
the
board
of
directors,
or
reports
to
the
shareholders,
others
charged
with
governance,
e.g
or
members,
of
a
company
audit
committee.
on
the
stewardship
of
the
directors.
Relating to
Its work relates
to the operations of the
Its
work
relates
to
the
organisation.
financial statement.
Relationship
with
company
The auditors are
very often employees
The auditors are
independent
of
the
company
and
its
management.
Appointed
by
the shareholders
the
of the organisation.
:fraud may be generally
defined as ' deprivation by deceit ' .in a
court case ,fraud was defined as ' a
false representation of fact made with
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