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ACCA BT考点：组织的功能结构
文章来源：ACCA官网
发布时间：2021-07-29 14:05
阅读：1569次
The functional structure
The functional structure is the most common organisational model.It is usually depicted as a triangle,with the chief executive officer at the top and reporting lines of others flowing vertically.The functional structure is formally depicted as an organisation chart.
The duties of individuals are allocated according to the functions they perform.For example,a small company may have a production manager,finance manager,sales manager and IT manager reporting to the chief executive officer.Each of the functional managers is responsible for a department.
Many larger companies have general managers or assistant general managers responsible for groups of functions.For example,the General Manager(Marketing)may be responsible for advertising,public relations,merchandising and direct sales,and there may be a departmental manager responsible for each of these activities.
For each function,employees are grouped together to perform similar or complementary tasks.Just as the organisation as a whole can be represented on an organisation chart,so too can each department.Figure 2 shows how a finance department might be organised.
The functional structure has several advantages:
it facilitates specialisation,by bringing together those with the knowledge and skills necessary to carry out each function,and therefore should create economies of scale
it enables the organisation to operate through clear lines of authority and well defined responsibilities,with all employees knowing to whom they report and for whom they are responsible
it prevents duplication of effort,thereby reducing inefficiencies
it accommodates specialists.
The disadvantages of the functional structure are:
it can be inflexible,particularly in a period of rapid change,and in economic systems where it is difficult or costly to recruit or dismiss employees
it encourages demarcation lines to be created,which may make employees reluctant to carry out tasks that they consider not to be their responsibility
as organisations become larger,there may be coordination problems as the number of functions increases
as information tends to flow through formal organisational lines,larger organisations may encounter communication problems
some argue that the functional model is too inward looking,focusing on processes instead of considering deliverables defined by customer needs.
The functional structure is common to many organisations,but different concepts can be deployed within it.For example:
the organisation can be tall or flat:tall organisations have many levels(a long scalar chain),while flat organisations have fewer levels
the organisation may have many employees reporting to each manager,few employees reporting to each manager,or a combination of these:this so-called span of control will depend on many factors,including the nature of the work,variety of tasks performed,capabilities of employees and risk factors
some organisations concentrate authority at the top of the management hierarchy,with key decisions taken by senior executives,while others empower subordinates,with greater discretion permitted further down the management chain:this relates to the concept of centralisation and decentralisation.
Functional organisation by product
The functional model can be adapted for organisations that offer a range of products.Just as managers responsible for different products can report to the product manager,it is also possible for each product manager to have his or her own functional structure.In this way,several functions are duplicated across the organisation,as the manager responsible for each product may have their own production,sales,marketing,finance and administration departments.This is shown in Figure 3.
This organisation structure is sometimes appropriate if the design,production and marketing of each product is unique or significantly different to those for other products.This structure can also be suitable if products are distinctive brands.For example,some manufacturers of detergents offer both quality(or premium)products and discount products.Although they compete with one another to some extent,the products are usually targeted at different market segments.
Functional organisation by geographical region
Many organisations operate across different regions,or across international frontiers,so they may consider it to be appropriate to maintain separate functional structures in each location.This approach is not appropriate to all geographically dispersed businesses,but is suitable for organisations whose geographical locations have distinctive but contrasting characteristics.For example,companies with a presence in the UK,Ireland and Germany would be able to identify major differences in the demographic profiles,personal and family values and tastes in the three locations,while companies operating in Belgium,Luxembourg and the Netherlands would identify differences that are less crucial in commercial terms.
Functional organisation by geographical location is especially important for large companies that operate across several continents.
翻译参考
功能结构
职能结构是最常见的组织模式。它通常被描绘成一个三角形，首席执行官在顶部，其他人的报告线垂直流动。功能结构被正式描述为组织结构图。
个人的职责是根据他们履行的职能分配的。例如，一家小公司可能有生产经理、财务经理、销售经理和IT经理向首席执行官报告。每个职能经理负责一个部门。【点击免费下载>>>更多ACCA学习相关资料】
许多大公司都有总经理或助理总经理负责一组职能。例如，总经理（营销）可能负责广告、公共关系、销售和直销，并且可能有一个部门经理负责这些活动中的每一项。
对于每个职能，员工被分组在一起执行相似或互补的任务。正如整个组织可以用组织结构图表示一样，每个部门也可以。图2显示了财务部门的组织方式。
功能结构有几个优点：
它通过将具有执行每项职能所需的知识和技能的人员聚集在一起来促进专业化，因此应创造规模经济
它使组织能够通过清晰的权限和明确定义的职责运作，所有员工都知道他们向谁报告以及他们对谁负责。
它可以防止重复工作，从而减少低效率。
功能结构的缺点是：
它可能是不灵活的，特别是在快速变化的时期，以及在招聘或解雇员工困难或成本高昂的经济体系中
它鼓励建立分界线，这可能会使员工不愿意执行他们认为不是他们责任的任务
随着组织变得更大，随着职能数量的增加，可能会出现协调问题
由于信息倾向于通过正式的组织线流动，较大的组织可能会遇到沟通问题
一些人认为功能模型过于内向，专注于流程而不是考虑由客户需求定义的可交付成果。
功能结构对于许多组织来说是通用的，但可以在其中部署不同的概念。例如：
组织可以是高大的或扁平的：高大的组织有很多层（一个很长的标量链），而扁平的组织有更少的层
组织可能有很多员工向每个经理报告，很少有员工向每个经理报告，或者这些因素的组合：这种所谓的控制范围将取决于许多因素，包括工作性质、所执行任务的多样性、能力员工人数和风险因素
一些组织将权力集中在管理层级的最高层，由高级管理人员做出关键决策，而另一些组织则赋予下属权力，在管理链的下游有更大的自由裁量权：这与集权和分权的概念有关。
按产品
划分的功能组织功能模型可适用于提供一系列产品的组织。正如负责不同产品的经理可以向产品经理汇报一样，每个产品经理也可以有自己的职能结构。通过这种方式，多个职能在整个组织中重复，因为负责每种产品的经理可能有自己的生产、销售、营销、财务和行政部门。这在图3中示出。
如果每个产品的设计、生产和营销都是独一无二的或与其他产品的设计、生产和营销明显不同，则这种组织结构有时是合适的。如果产品是独特的品牌，这种结构也适用。例如，一些洗涤剂制造商提供优质（或优质）产品和折扣产品。虽然它们在某种程度上相互竞争，但产品通常针对不同的细分市场。
按地理区域划分的职能组织
许多组织跨不同地区或跨国际边界运营，因此他们可能认为在每个地点保持独立的职能结构是合适的。这种方法并不适用于所有地理位置分散的企业，但适用于地理位置具有鲜明但对比鲜明特征的组织。例如，在英国、爱尔兰和德国开展业务的公司将能够确定这三个地点在人口统计资料、个人和家庭价值观和品味方面的主要差异，而在比利时、卢森堡和荷兰运营的公司将能够确定差异这在商业方面不太重要。
按地理位置划分的职能组织对于跨越几大洲开展业务的大公司尤其重要。
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