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ACCA BT考点：组织的目的和发展
文章来源：ACCA官网
发布时间：2021-07-29 13:54
阅读：1424次
The syllabus for Paper F1,Accountant in Business includes the theory of organisations and related topics.Candidates must be familiar with the different organisational structures that can be adopted,as well as related concepts such as departmentalisation,divisionalisation,centralisation and decentralisation,span of control,scalar chain and tall and flat organisations.
In addition to these topics,candidates should also study some of the more contemporary organisational models.These include‘boundaryless’organisations and shared services organisations,both of which are examinable for the first time in 2014.
This article provides an overview of some of these concepts.
Purposes of organisations
An organisation is a group of people with a common purpose.The purpose is defined by the entity for which they work.In smaller businesses,such as partnerships and small companies,it is common for those who work for the organisation to have created it,or to have had some part in creating it.By contrast,larger organisations have to employ or involve more people,the majority of which will have little or no connection with the founders or owners.
The development of organisations
Organisations have been around for thousands of years.The mighty armies of Greece and Rome were organisations,and the Phoenician merchants who plied their trade across the oceans could not have run successful businesses without some organisational structure.Whenever two or more people come together to pursue the same outcomes,we have an organisation.Organisations exist because synergy can be achieved by combining human resources.Together,those in an organisation can produce more than the sum total output of individuals working alone.
The industrial revolution of the eighteenth and nineteenth centuries brought a need for more systematic and formal consideration of how organisations should be configured.Adam Smith used the example of the division of labour in a pin factory to describe the benefits of specialisation:
‘One man draws out the wire,another straights it,a third cuts it,a fourth points it,a fifth grinds it at the top for receiving the head:to make the head requires two or three distinct operations:to put it on is a particular business,to whiten the pins is another...and the important business of making a pin is,in this manner,divided into about eighteen distinct operations,which in some manufactories are all performed by distinct hands,though in others the same man will sometime perform two or three of them.’(The Wealth of Nations,1776)
Generally,businesses start as small entities,and many remain so.Every country in the world has thousands of sole traders,many of which work alone and are able to make their living without involving others.However,if the activities of the business grow,it eventually becomes necessary to utilise the labour of others.In family concerns,the trader may involve a spouse,children or siblings,and this may not even require the creation of any contractual relationships.Yet it does require some degree of organisation.Who carries out which tasks?Does everybody do the same work or does each individual specialise?To what extent should everyone be able to carry out the tasks usually reserved for others?How do we ensure that all work is done,but there is no wasteful duplication of effort?These questions can be addressed in a relatively informal manner in a small business where all control is in the hands of a single person.However,the very same questions have to be asked in the largest and most complex businesses,and for these the answers are less straightforward.
翻译参考
商业会计师的教学大纲包括组织理论和相关主题。考生必须熟悉可以采用的不同组织结构，以及相关概念，如部门化、部门化、集中和分散、控制跨度、标量链和高大扁平的组织。【点击免费下载>>>更多ACCA学习相关资料】
除了这些主题，考生还应该学习一些更现代的组织模式。其中包括“无边界”组织和共享服务组织，这两种组织都将于2014年首次接受审查。
本文概述了其中一些概念。
组织的目的
组织是具有共同目标的一群人。目的由他们工作的实体定义。在小型企业（例如合伙企业和小公司）中，为该组织工作的人创建它或参与创建它是很常见的。相比之下，较大的组织必须雇用或涉及更多人，其中大多数与创始人或所有者几乎没有或没有联系。
组织的发展
组织已经存在了数千年。希腊和罗马的强大军队是组织，如果没有某种组织结构，跨洋贸易的腓尼基商人就无法经营成功的企业。每当两个或更多人聚集在一起追求相同的结果时，我们就有了一个组织。组织之所以存在，是因为可以通过结合人力资源来实现协同作用。总之，组织中的人员可以产生超过个人单独工作的总产出。
18和19世纪的工业革命带来了对组织应该如何配置的更系统和正式的考虑。亚当·斯密以别针工厂的分工为例来描述专业化的好处：
'一个人拉出金属丝，另一个人拉直它，第三个切割它，第四个指向它，第五个在顶部磨它以接收头部：制作头部需要两到三个不同的操作：戴上它是一个特定的业务，使针脚变白是另一回事......而制造针脚的重要业务以这种方式分为大约十八个不同的操作，在一些制造商中，这些操作都是由不同的人完成的，尽管在其他制造商中是相同的人有时会表演其中的两三个。（国富论，1776）
一般来说，企业从小型实体开始，许多仍然如此。世界上每个国家都有数以千计的个体商人，其中许多人独自工作，能够在不涉及他人的情况下谋生。但是，如果业务活动增长，最终需要利用他人的劳动力。在家庭方面，交易者可能涉及配偶、子女或兄弟姐妹，这甚至可能不需要建立任何合同关系。然而，它确实需要一定程度的组织。谁执行哪些任务？是每个人都做同样的工作还是每个人都专攻？每个人应该在多大程度上能够执行通常留给他人的任务？我们如何确保完成所有工作，但有没有无谓的重复劳动？在所有控制权掌握在一个人手中的小型企业中，这些问题可以以相对非正式的方式解决。然而，在最大和最复杂的企业中必须提出同样的问题，而对于这些问题，答案并不那么直接。
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