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

acca p1重点：acca p1考试重点整理

来源：高顿网校 2016-03-29

　　Session 1

　　Management and Team Development

　　1 The organization of work

　　1.1 Organisation

　　The term ‘organisation’ can be used in two ways.

　　- It can refer to a group or institution arranged for efficient work. To organize implies that there is an arrangement of parts or elements that 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 word organization implies that there is order or structure.

　　1.1 What makes an organization

　　Organisations:

　　- Are made up of PEOPLE

　　- Exist to achieve give PURPOSES or objectives- Have some form of STRUCTURE that defines and regulates the behaviour of the members.

　　An organization is a ‘social arrangement for controlled performance of collective goals’.

　　1.1 The need for organizations

　　There are many reasons why organizations exist:

　　- They satisfy social needs. People join organizations because they consider that they will be more secure, more successful, have more needs and wants satisfied and be better off.

　　- Organisations exist primarily because they are more efficient at fulfilling needs than individuals. The main reason for this is the ability to employ the techniques of specilisation and the division of labour.

　　Specialisation occurs when organizations or individual workers concentrate on a limited type of activity. This allows them to build up a greater level of skill and knowledge than they would if they attempted to be good at everything.

　　Division of labour is where each worker specializes in only one small aspect of the total process. This benefits the employer in three ways:

　　-[post] The simple tasks encourage the use of highly specific equipment- Semi-skilled labour can be employed rather than highly skilled operatives- Workers are only responsible for one process and so are able to develop a high level of expertise and increase their output per period.

　　Organizations can achieve results which individuals cannot achieve by themselves. Organisations:

　　Overcome people’s individual limitations Enable people to specialize Save timeAccumulate and share knowledgePool the expertise

　　Enable synergy: by bringing together two individuals their combined output will exceed their output if they continued working separatelyIn brief, organizations enable people to be more productive.

　　[/post]

　　1.1 Classifications of organizations

　　Classification highlight similarities and differences among organizations. It can be based on:

　　- Size e.g. number of employees, volume of sales, profits earned- Profit motive e.g. commercial or charitable- Legal form e.g. sole trader, partnership and limited company- Control e.g. directors, trustees, shareholders- Ownership e.g. public (government owned) or privateQuestion 1Requireda) Briefly explain what is meant by the term organization . (7 marks)b) Give the main reasons why organization exist. (8 marks)(15 marks)Answer Plan1.1 Organisation and Structure

　　Organisation structure is the specific pattern of relationship that managers create. It is a framework in which organizational activities are divided, organized and co-ordinated.

　　There are four building blocks of organization work are:

　　- Division of labour

　　- Departmentalisation: the grouping of tasks and employees into a department- Hierarchy: the linking of departments with specification of reporting lines- Co-ordination: the mechanism for integrating departmental activities into a coherent whole for effectiveness and efficiency.

　　Henry Mintzberg

　　He suggested that organizational structures of building blocks and co-ordinating mechanisms which make up the detailed configuration of the organization. His five building blocks are shown in the diagram below.

　　The importance and relative size of these blocks will very across organizations:

　　- The operating core represents the basic productive work of the organization. E.g. shop-floor staff in a manufacturing organization. They are directly involved in the process of obtaining inputs, and converting them into outputs.

　　- The strategic apex refers to the higher levels of management who ensures the organization follows its mission. They manage the organization’s relationship with the environment.

　　- The middle line is the intermediate levels of management. They convert the desires of the strategic apex into the work done by the operating core.

　　- The technostructure refers to staff who provide a technical input without being directly engaged in core activities. This category might include the following:

　　Analysers determine the best way of doing a job Planners determine outputs (TQM) Personnel analysts standardize skills and training Accountants provide management reports for budget control- The support staff provide services ancillary to the core operations of the organization. e.g. public relations, legal counsel. They do not plan or standardize production.

　　高顿网校温馨提醒

　　为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128

　　ACCA考试免费题库【手机题库下载】| 在线直播

　　ACCA高清网课免费体验 ACCA名师精品班免费试听

　　精彩推荐：

ACCA到底是什么意思？

ACCA特许公认会计师职业发展与分析

ACCA考试常见问题解析

ACCA备考辅导专题

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。