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2011年ACCA《F1会计师与企业》讲义(10)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
Chapter 2  organisation structure
  Chapter learning objectiveswww.examw.com
  Upon completion of this chapter you will be able to:
  § explain the different ways in which an organisation might be structured
  § list advantages and disadvantages of each type of organizational arrangement
  § define the terms scalar chain and span of control
  § what factors influence the span of control
  § give reasons why ownership and management of the organisation are often separated
  § explain what is meant by centralised/decentralised structure
  § what are the advantages and disadvantages of the informal organisation
  § identify what impact the informal organisation has on the business
  § how can managers foster the benefits of the informal organization while at the same time reducing its potential disadvantages.

  1 Organisational structure
  1.1 Different types of structure
  A typical pattern of structure change can be represented by the following sequence.
  Entrepreneurial
  § This type of structure is built around the owner manager and is typical of small companies in the early stages of their development.
  § The entrepreneur often has specialist knowledge of the product or service
  § Example owner/managed business

 AdvantagesDisadvantages
  § Fast decision making.
  § More responsive to market.
  § Goal congruence
  § Good control
  § Close bond to workforce§ Lack of career structure.
  § Dependant on the capabilities of the manager/owner

  § Cannot cope with diversification/ growth.
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