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ACCA考试公司法和商法F4重点内容1

考试网  [ 2016年2月29日 ] 【

  Chapter 2

  organisation structure

  Chapter learning objectives

  Upon completion of this chapter you will be able to:

  § explain the different ways in which an organisation might be structured

  § list advantages and disadvantages of each type of organizational arrangement

  § define the terms scalar chain and span of control

  § what factors influence the span of control

  § give reasons why ownership and management of the organisation are often separated

  § explain what is meant by centralised/decentralised structure

  § what are the advantages and disadvantages of the informal organisation

  § identify what impact the informal organisation has on the business

  § how can managers foster the benefits of the informal organization while at the same time reducing its potential disadvantages.

  1 Organisational structure

  1.1 Different types of structure

  A typical pattern of structure change can be represented by the following sequence.

  Entrepreneurial

  § This type of structure is built around the owner manager and is typical of small companies in the early stages of their development.

  § The entrepreneur often has specialist knowledge of the product or service

  § Example owner/managed business

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