2014年ACCA考试(p3商务分析)考前总结16

来源: 高顿网校 2014-07-23
  以下是高顿网校小编为学员整理的:p3商务分析,供学员参考。
  JOB DESIGN
  Job design can be defined as the process of deciding on the contents of a job in terms of its duties and responsibilities, and on the relationships that should exist between the job holder and his/her superior, subordinates and colleagues.
  There are a number of approaches:
 
  1. The scientific approach This approach is associated with Frederick Taylor (1856–1915). Taylor believed that many workers went about their jobs inefficiently and without management direction as to the best way to accomplish tasks. He believed that it was management’s duty to investigate tasks and to arrange them in a scientific way that minimised wasted effort and maximised efficiency. The results of his studies in search of efficiency were that:
  · Jobs were fragmented into simple tasks
  · Manual workers simply had to get on with their simple, repetitive task and leave decision making to managers
  · The skill in each job should be minimised
  · The arrangement of machines should be such so as to minimise material and people movement.
  The approach was soon adopted enthusiastically by Henry Ford whose factories were based on mechanised production lines which determined the speed at which work had to be completed. It enabled the production of standard products at lower cost.
 
  2. Job rotation, job enlargement and job enrichment The scientific approach to management resulted in high productivity and also allowed workers’ wages to increase. However, it was criticised because it often turned employees into automatons, condemning them to mindless tasks and driven by the speed of the production line. Job satisfaction, motivation and pride in their work decreased. Often labour relations and quality were bad and commitment to employers was low.
  These problems gave rise to a recognition that job design should also pay attention to the employees’ social and psychological needs. This is the human relations school of management. Employees get bored, so more variety in work could be useful; employees like being challenged; employees like feeling they are contributing something worthwhile. This realisation gave rise to attempts at job redesign where managers aimed to produce ‘better’ jobs. Methods available are:
  · Job rotation. This is a horizontal change in the job, meaning that a worker is regularly moved from one simplified, de-skilled job to another. This should reduce worker boredom (at least for a while).
  · Job enlargement. Another horizontal change, but each job now consists of several unskilled tasks.
  · Job enrichment. This is a vertical change in which some of the tasks previously carried out by managers and supervisors are added to the job. For example, in addition to repetitive construction tasks the employee could now also be required to assess and report on the quality of the item.
  Of the three, job enrichment holds the most promise of long-term increases in job-satisfaction. It must be pointed out, however, that managers often do not find it easy to relinquish managerial control to their subordinates, so that frequently the apparent delegation of power is accompanied by increased monitoring of performance. In many organisations job enrichment might therefore be an illusion perpetrated by managers to try to keep employees happy, but without giving them any worthwhile discretion.
 
  3. Japanese management In the 1970s and 1980s Japanese manufacturing companies were world-leading. Companies such as Sony, Mitsubishi, Panasonic, Canon, Nikon, Toyota and Nissan usually beat their western competitors. Because of that success, much attention has been paid to Japanese management approaches. Much of the pioneering work was done in Toyota and resulted in their Toyota Production System. This approach is also known as ‘lean manufacturing’ and it concentrates on eliminating any activity and expenditure that does not add value to the finished product or service.
 
  There are three elements:
  · Elimination of waste: First the products and their manufacture have to be properly planned (for example by eliminating unnecessary parts or processes). Second, that planning has to be put into action (for example by scheduling production efficiently). Third, performance has to be monitored to identify where, despite the first two steps, things could still be improved. Just in time manufacturing is an example of an approach aimed at reducing waste.
  · Flexibility: In a traditional factory workers service a single production line running from receiving of raw materials to delivering the finished products. A breakdown in any part of the line nearly always resulted in the entire process halting until the problem was overcome. Cellular manufacturing systems separate the production line into cells or modules, each with a group of workers and machines. Each cell is dedicated to a particular component of the manufactured product. Ideally, workers and equipment comprising a particular cell are trained and configured to be able to take over the processes of another cell when necessary. Thus, the breakdown of one cell, due to equipment breakdown or staffing problems, does not radically affect the rest of the production process.
  · Quality: Quality of design and quality of conformance are essential if waste is to be eliminated and value added consistently. Japanese companies were the first to embrace the concept of total quality management. This addresses every activity an organisation carries out and encourages a culture of never being satisfied that further improvements are not possible.
 
  高顿网校小编寄语:人生终有许多选择。每一步都要慎重。但是一次选择不能决定一切。不要犹豫,作出选择就不要后悔。只要我们能不屈不挠地奋斗,胜利就在前方。

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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。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

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  • 老师好,acca年薪一般多少?
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