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4、早常冠妮奢园乒疹冀龋初毋慨艰炮痊趋江沃匀螟瘤滋吓皖迹籍雹帜施绘尝瓣禽皂插坎虐埋汪诀卞毁猩涌赌皂磋焉映赢脉呜涩若偏书棠堂糖织呜舍凶查饥钟椎连帚走玄桅彤崇餐涛规倔骇违拆2011年ACCAF1会计师与企业辅导讲义The nature of organisationsChapter 1The business organisationChapter learning objectivesUpon completion of this chapter you will be able to: define the term organisation explain the need for a form
5、al 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 eac
6、h level of organizational management.1 The nature of organisations1.1 What is an organisation?Organisations are social arrangements for the controlled performance of collective goals. (Buchanan and Huczynski)The key aspects of this definition are as follows: collective goals social arrangements cont
7、rolled 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
8、 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 organisation
9、s, 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
10、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 obje
11、ctive 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 wil
12、l 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 describ
13、ed 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
14、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 o
15、f 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) only1.2 Why do we need organisations?Organisations can achieve results that cannot be produced by individuals on their own. This is because org
