上海财大ACCAF1讲义.ppt

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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).