更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

2012年ACCA考试《F1会计师与企业》讲义12

来源：高顿网校 2013-05-24

　　1.3 Centralisation and decentralisation

　　Another method of analyzing structures is by reference to the level at which decisions are made.

　　§ In a centralised structure, the upper levels of an organisation’s hierarchy retain the authority to make decisions.

　　§ In a decentralised structure the authority to take decisions is passed down to units and people at lower levels.

　　§ The factors that will affect the amount of decentralisation are:

　　§ Management style.

　　§ Ability of management/employees.

　　§ Locational spread.

　　§ Size of the organisation/scale of activities.

　　Test your understanding 8

　　A multinational company is likely to have a structure. Fill in the blank with:

　　Centralised

　　decentralised

　　Test your understanding 9

　　How does the ability of the employees affect the level of decentralisation?

　　The advantages and disadvantages of decentralisation are:

　　AdvantagesDisadvantages

　　§ Senior management free to concentrate on strategy.

　　§ Better local decision due to local expertise.

　　§ Better motivation due to increased training and career path.

　　§ Quicker responses/flexibility, due to smaller chain of command.§ Loss of control by senior management.

　　§ Dysfunctional decisions due to a lack of goal congruence.

　　§ Poor decisions made by inexperienced managers.

　　§ Training costs.

　　§ Duplication of roles within the organisation.

　　§ Extra costs in obtaining information

　　Test your understanding 10

　　A company has found in a recent survey that their staff are demotivated as they are bored and not using all the skills they have been given. Should the company consider increasing or decreasing the level of centralisation in the company?

　　Test your understanding 11

　　A disadvantage of decentralisation can be increased costs. How can these arise?

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。