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ACCA考试之F1辅导讲义回顾(6)

来源：高顿网校 2015-03-12

　　漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课》

　　Co-ordination

　　It is vital that effective co-ordination is achieved between different departments and functions.

　　The main way this is achieved is through the budget-setting process, e.g. to ensure that production make enough products （subject to stock policies） to meet predicted sales figures from marketing. Both the production and marketing budgets will be based on the same set of assumptions.

　　Other mechanisms for co-ordination include the following:

　　§ regular planning meetings between the managers

　　§ effective and regular communication between departments to confirm deadlines, target activity levels etc.

　　§ clear, well-documented reporting lines

　　§ supervision.

　　Expandable text

　　Co-ordination is achieved in one of or more of the following ways; the relative complexity of the work affects the method chosen:

　　§ Standardised work process – the work is specified, and everybody works in the same say.

　　§ Standardised outputs – through such things as product or service specifications. Whilst the results are standardised, the means are not.

　　§ Standardised skills and knowledge – even though each job is performed independently. This is an important co-ordinating mechanism in professional activities and specifies the kind of training needed to perform the work.

　　§ Direct supervision – exists throughout the hierarchy where individuals issue instructions and monitor performance. One person has a specific co-ordinating role.

　　§ Mutual adjustment – co-ordination results from internal communication and through informal contact between the people performing their organizational roles. This exists in simple structures where people work closely together. It also applies to some complex tasks, e.g. in a research project if the outcome is uncertain, colleagues will adjust their activities in the light of new findings.

　　Test your understanding 8

　　An over-keen sales person promises a new product to a major client before production anticipates manufacturing it.

　　What problems could this cause and how could it have been avoided?

　　3 Strategic, tactical and operational planning levels in the organisation

　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。

ACCA网络课程	课程专业名称	讲师	试听
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70%的人正在学习该课程	ACCA网课全科卡（8.2折）为零基础刚开始学习ACCA的学员特别定制	高顿名师

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