2011年ACCA《F1会计师与企业》讲义(5)
2.1 The main functions within an organisation The main departments in a business organisation are as follows:DepartmentRoleKey concerns
Research and development§ Improving existing products
§ Developing new products§ Anticipating customer needs
§ Generating new ideas
§ Testing
§ Cost
purchasing§ Acquiring the goods and services necessary for the business§ Price and payment terms
§ Quality
§ Stock levels/delivery schedules
Production§ Converting raw materials into finished goods§ Quality (of materials and finished goods)
§ Costs
§ Wastage/efficiency
§ Stock levels/production schedules
Direct service provision§ Providing service to clients (e.g. accountancy firm)§ Quality
§ Time sheets/scheduling
marketing§ Identifying customer needs
§ Market research
§ Product design
§ Pricing
§ Promotion
§ Distribution§ Customer needs
§ Quality
§ Promotional strategy
§ Distribution channel strategy
§ Pricing strategy
administration§ Administrative support
§ Processing transactions§ Efficiency
§ Information processing
Finance§ Bookkeeping
§ Financial reporting
§ Financial controls
§ Budgeting
§ The raising of capital§ Accuracy and completeness of record keeping
§ Monthly management reporting
§ Annual financial reporting
Human resources§ Job analysis and job design
§ Recruitment and selection
§ Performance appraisal
§ Rewards (e.g. setting pay)
§ Training and develop
§ Grievances and discipline§ Staff competence
§ Staff commitment/motivation
§ Cost
§ Staff welfare (e.g. stress)
§ Compliance (e.g. equal opportunities legislation)
Test your understanding 7
Which of the following is not part of the responsibility of a research and development department?
A Improving existing products.
B Developing new products.
C Researching new technologies for application to future products.
D Researching market demand for products.
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