组织就是分配任务.pptxVIP

Chapter 8Organizational StructureLearning ObjectivesDepartmenta-lizationPurposeOrganizationalStructureEmployees inputAccountabilityCentralizationCopyright ? 2007 South-Western. All rights reserved. The Key Decisions in Running a BusinessCopyright ? 2007 South-Western. All rights reserved. OrganizingWho is to do what, who is responsible to whom;Determining accountability and determining relationships组织就是分配任务，划分责任隐含概念：控制、权利、沟通Copyright ? 2007 South-Western. All rights reserved. 各部分之间的逻辑关系1.组织结构的不同由什么因素决定？2.如何保证人人都各负其责？通过什么体系来控制呢？3.在组织机构中，权利是如何分配的呢？4.组织结构一旦形成，就会相对固定。但是这种固定的结构会比较死板。有什么灵活的办法可以补足这种固定结构的不足呢？5.划分部门的方法有哪些？Copyright ? 2007 South-Western. All rights reserved. PRESGMREGION 1REGION 2MGRMGRASST MGRASST MGRPurpose of StructurePurposeAccountabilityCentralizationEmployeesDepartments Organizational StructureChain of CommandCopyright ? 2007 South-Western. All rights reserved. Varying StructuresPurposeAccountabilityCentralizationEmployeesDepartments Span of ControlOrganizational HeightCopyright ? 2007 South-Western. All rights reserved. Line versus StaffPurposeAccountabilityCentralizationEmployeesDepartmentsCopyright ? 2007 South-Western. All rights reserved. How can a firm achieve accountability in the organizational structure?PurposeAccountabilityCentralizationEmployeesDepartments1.Board of directors2.Internal auditor3.Internal control processCopyright ? 2007 South-Western. All rights reserved. Board of DirectorsInside directors Outside directors Conflicts of interestsHow to resolve the problem?Copyright ? 2007 South-Western. All rights reserved. Board CommitteesPurposeAccountabilityCentralizationEmployeesDepartmentsCompensationNominatingAuditCopyright ? 2007 South-Western. All rights reserved. Internal AuditorWhat’s the function of an internal auditor to a firm?What does an internal auditor do?Copyright ? 2007 South-Western. All rights reserved. Internal Control Process: Sarbanes-Oxley ActPurposeAccountabilityCentralizationEmployeesDepartmentsDatabaseAccuracyDetect