上海财大acca f1讲义1

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1、PartAThebusinessorganisation,itsstakeholdersandtheexternalenvironmentChapter1Businessorganizationsandtheirstakeholders1Typesoforganisation1.1WhatallorganisationshaveincommonAnorganisationis:asocialarrangementwhichpursuescollectivegoals,whichcontrolsits

2、ownperformanceandwhichhasaboundaryseparatingitfromitsenvironment.1.2Whydoorganisationsexist?Organisationscanachieveresultswhichindividualscannotachievebythemselves.(a)Oraganisationsovercomepeople’sindividuallimitations,whetherphysicalorintellectural.(b

3、)Organisationsenablepeopletospecialiseinwhattheydobest.(c)Organisationssavetime.(d)Organisationsaccumulateandshareknowledge.(e)Organisationsenablesynerge.Inbrief,organisationsenablepeopletobemoreproductive.1.3HoworganisationsdifferOwnership(PublicvsPri

4、vate)Ownedbythegovernment(publicsectororganisations)Ownedbyprivateownersorshareholders(privatesectororganisations)ControlControlledbytheownersthemselvesControlledbypeopleworkingontheirbehalfIndirectlycontrolledbygovernment-sponsoredregulatorsActivityPr

5、ofitornon-profitorientationLegalstatusLimitedcompaniesPartnershipsSizeSourcesoffinanceBorrowingfrombanksGovernmentfundingIssuingsharesTechnologyVaryingdegreesoftechnologyuse1.4WhattheorganisationdoesOrganisationsdomanydifferenttypesofwork2Typesofbusine

6、ssorganisation2.1Profitvsnon-profitorientationProfitorientationMaximiseprofit(toowners)NonprofitorientationProvisionofgoods/services(topublic/beneficiaries)2.2PrivatevspublicsectorPrivatesectorOrganisationsnotownedorrunbycentralorlocalgovernment,orgove

7、rnmentagencies.PublicsectorOrganisationownedorrunbycentralorlocalgovernmentagencies.2.3PrivatesectorbusinessesAbusinessorganisationexiststomakeaprofit.Costsshouldbelessthantherevenues.Profitsarenotincidentaltoitsactivitiesbutthedrivingfactor.2.3.1Legal

8、statusSomeonesettingupabusinesscanchoosetogointobusinessalone,takeononeormorepartnerswhoalsosharetheprofitsofthebusiness,orsetupalimitedcompany.2.3.2LimitedcompaniesAlimitedcompanyhasaseparatelegalpersonalityfromitsowners(shareholders).