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ACCA BT考点：创业结构和共享服务组织

文章来源：ACCA官网

发布时间：2021-07-29 13:58

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The entrepreneurial structure

The entrepreneurial structure is adopted by smaller businesses.It is simple,informal and very fluid,in that it may change on a day-to-day basis.

This structure is adopted by sole traders who employ others,some small partnerships and some small companies.Those who own and control the business take decisions on the work to be done,how it will be done and by whom.It is quite common for employees to be expected to multitask and not to expect rigid job descriptions.Specialisation may be possible,such as a family member dealing with bookkeeping,but that individual may also be required to carry out additional tasks,perhaps if there is no bookkeeping work to be done at certain times.

The entrepreneurial structure is perfect for many small businesses,but is too informal and can even be chaotic once the level of business activity reaches a certain level.Eventually,the entrepreneur has to consider formalising the roles that employees play,and creating jobs with defined duties and responsibilities.【点击免费下载>>>更多ACCA学习相关资料】

Shared services organisations

The shared services organisation is a medium through which defined services can be provided across the organisation by a dedicated unit.This differs from outsourcing,in that the shared services provider is actually a part of the organisation.

Shared services organisations reduce the level of duplication of tasks.For example,instead of each part of the organisation employing human resources or information technology specialists,these services can be provided centrally,through a single team.In this way,they can reduce costs significantly and also standardise the policies and processes across the business.Management and operational support can be delivered through facilities such as hotlines or helpdesks.

An example of a very effective use of the shared services concept is the provision of professional training courses and support across large consultancy firms operating on a regional or multinational basis.

While the use of shared services organisations is increasing,the model is not suitable for all.For example,if the business units are very diverse,a centralised model may not be appropriate.It has also been suggested that potential cost reductions should not be over-estimated,as many organisations will still rely on local provision to meet the idiosyncratic needs of each business function or locality.

翻译参考

创业结构

小型企业采用创业结构。它简单、非正式且非常流畅，因为它可能每天都在变化。

这种结构被雇佣他人的个体经营者、一些小型合伙企业和一些小型公司采用。拥有和控制企业的人就将要完成的工作、如何完成以及由谁来做决定。员工被期望同时处理多项任务而不期望严格的工作描述是很常见的。专业化可能是可能的，例如处理簿记的家庭成员，但该个人也可能需要执行其他任务，也许在某些时间没有簿记工作要做。

创业结构对许多小企业来说是完美的，但过于非正式，一旦商业活动水平达到一定程度甚至会变得混乱。最终，企业家必须考虑使员工扮演的角色正规化，并创造具有明确职责和责任的工作。

共享服务组织

共享服务组织是一个媒介，通过它可以由一个专门的单位在整个组织中提供定义的服务。这与外包不同，因为共享服务提供商实际上是组织的一部分。

共享服务组织减少了重复任务的程度。例如，可以通过单个团队集中提供这些服务，而不是组织的每个部分都雇用人力资源或信息技术专家。通过这种方式，他们可以显着降低成本，并标准化整个企业的政策和流程。管理和运营支持可以通过热线或服务台等设施提供。

非常有效地使用共享服务概念的一个例子是在区域或跨国经营的大型咨询公司之间提供专业培训课程和支持。

虽然共享服务组织的使用正在增加，但该模型并不适合所有人。例如，如果业务单位非常多样化，则集中式模型可能不合适。也有人建议不应高估潜在的成本降低，因为许多组织仍将依赖本地供应来满足每个业务职能或地区的特殊需求。

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