Ch18会计师与企业 (2).pdf

ACCA Accountant in Business （F1） Guidelines  Breadth—a gateway paper, abroad but relatively superficial approach is appropriate, be familiar with the basic models and theories  Cover the whole syllabus  Well prepared candidates will know something about all areas, but should not pursue individual areas in great depth  Practice, apply basic ideas  Official textbooks are adequate for the average candidates Ch1 Business Organizations and Their Stakeholders 1.1 Oganization 1.2 Stakeholders  Exam guide:  This chapter lays the foundation for an understanding of what organizations are, and how they are controlled. According to the study guide you must be able to apply knowledge to exam questions.  An important chapter, don’t rush it. 1.1 Organization  What is organization?  Why do they exist?  How organizations differ?  Organization types What is oganization?  “An organisation is a social arrangement which pursues collective goals, which controls its own performance and which has a boundary separating it from its environment”. Oxfam： Oxford Famine Relief Committee MG Rover Why do they exist?  They can achieve results which individuals cannot achieve by themselves. What is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately? A. Sympathy B. Specialization C. Synergy D. System thinking How organizations differ? Ownership, control right, activity, profit or non-profit orientation, legal status, size, sources of finance, technology Organization types