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ID:51120160
大小:1.06 MB
页数:45页
时间:2020-03-18
《上海财大ACCAF1讲义.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、PartAThebusinessorganisation,itsstakeholdersandtheexternalenvironmentChapter1Businessorganizationsandtheirstakeholders1Typesoforganisation1.1WhatallorganisationshaveincommonAnorganisationis:asocialarrangementwhichpursuescollectivegoals,whichcontrolsitsownperformanceandwhichhasabounda
2、ryseparatingitfromitsenvironment.1.2Whydoorganisationsexist?Organisationscanachieveresultswhichindividualscannotachievebythemselves.(a)Oraganisationsovercomepeople’sindividuallimitations,whetherphysicalorintellectural.(b)Organisationsenablepeopletospecialiseinwhattheydobest.(c)Organi
3、sationssavetime.(d)Organisationsaccumulateandshareknowledge.(e)Organisationsenablesynerge.Inbrief,organisationsenablepeopletobemoreproductive.1.3HoworganisationsdifferOwnership(PublicvsPrivate)Ownedbythegovernment(publicsectororganisations)Ownedbyprivateownersorshareholders(privatese
4、ctororganisations)ControlControlledbytheownersthemselvesControlledbypeopleworkingontheirbehalfIndirectlycontrolledbygovernment-sponsoredregulatorsActivityProfitornon-profitorientationLegalstatusLimitedcompaniesPartnershipsSizeSourcesoffinanceBorrowingfrombanksGovernmentfundingIssuing
5、sharesTechnologyVaryingdegreesoftechnologyuse1.4WhattheorganisationdoesOrganisationsdomanydifferenttypesofwork2Typesofbusinessorganisation2.1Profitvsnon-profitorientationProfitorientationMaximiseprofit(toowners)NonprofitorientationProvisionofgoods/services(topublic/beneficiaries)2.2P
6、rivatevspublicsectorPrivatesectorOrganisationsnotownedorrunbycentralorlocalgovernment,orgovernmentagencies.PublicsectorOrganisationownedorrunbycentralorlocalgovernmentagencies.2.3PrivatesectorbusinessesAbusinessorganisationexiststomakeaprofit.Costsshouldbelessthantherevenues.Profitsa
7、renotincidentaltoitsactivitiesbutthedrivingfactor.2.3.1LegalstatusSomeonesettingupabusinesscanchoosetogointobusinessalone,takeononeormorepartnerswhoalsosharetheprofitsofthebusiness,orsetupalimitedcompany.2.3.2LimitedcompaniesAlimitedcompanyhasaseparatelegalpersonalityfromitsowners(sh
8、areholders).
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