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ACCA BT考点：矩阵结构组织

文章来源：ACCA官网

发布时间：2021-07-29 14:14

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Matrix structure

The matrix structure evolved in companies that sought to overcome some of the rigidities of the functional organisation structure.It was first deployed in the aerospace industry in the USA in the 1950s.

The most common application of the matrix structure is the creation of an extra layer of responsibilities across the traditional functional structure.As well has occupying a position in the organisational pyramid,which defines line relationships,employees have responsibilities to project managers.In this way,the employee may have two or even more managers.For example,an individual working in the finance department may report to the head of finance but may also have some duties in relation to IT/IS or marketing projects.The managers responsible for these projects will be able to call upon staff across organisational boundaries on a formal basis.

Figure 4 shows the matrix organisation.

Matrix organisations can be taken further in environments that are less dependent on rigid chains of command and lines of communication.For example,in some professional firms and consultancies,a position in a functional organisation chart is only important for the purpose of establishing accountabilities under employment law.As one individual working in such an organisation put it,when asked‘Who is your manager?’,the reply was‘It depends what day it is.’

There are several advantages of adopting a matrix structure:

by involving individuals formally in teams allocated to specific projects,the organisation can capitalise on the knowledge,skills and experience they can offer

communication lines are shortened in that project managers can deal with staff assigned to them

bureaucracy should be reduced

employees’jobs are enriched,and this may improve motivation

more ambitious individuals can exploit opportunities made available to them and more readily pursue advancement

cooperation between departments can be increased,and the disadvantages of work being demarcated by‘silos’can be reduced

the matrix approach may make employees more responsive to change and more willing to welcome change.

The disadvantages include the following:

the matrix structure sacrifices the notion that every employee should be responsible to one manager,and this can result in conflicting demands on the employee,in terms of what work should be done,how time should be apportioned and how work should be carried out

the different managers to whom the individual reports may have very different styles,which may create conflict,or even confusion as to the best or correct approach

the matrix structure creates additional time management pressures,which may have an effect on costs

if the matrix is not designed or implemented systematically,it can create organisational inefficiencies,such as slower decision taking.

翻译参考

矩阵结构

矩阵结构在试图克服职能组织结构的某些刚性的公司中发展。它于1950年代首次部署在美国的航空航天工业中。

矩阵结构最常见的应用是在传统功能结构中创建一个额外的职责层。与在定义直线关系的组织金字塔中占据一席之地一样，员工对项目经理负有责任。这样，员工可能有两个甚至更多的经理。例如，在财务部门工作的个人可能向财务主管报告，但也可能承担一些与IT/IS或营销项目相关的职责。负责这些项目的经理将能够在正式的基础上跨越组织边界召集员工。

图4显示了矩阵组织。【点击免费下载>>>更多ACCA学习相关资料】

在不太依赖严格的指挥链和通信线路的环境中，矩阵组织可以进一步发展。例如，在一些专业公司和咨询公司中，职能组织结构图中的职位仅对根据劳动法建立问责制很重要。正如在这样一个组织中工作的一个人所说的那样，当被问及“谁是你的经理？”时，回答是“这取决于今天是哪一天”。

采用矩阵结构有几个优点：

通过让个人正式加入分配给特定项目的团队，组织可以利用他们可以提供的知识、技能和经验

缩短了沟通渠道，因为项目经理可以与分配给他们的员工打交道

应该减少官僚主义

员工的工作得到了丰富，这可能会提高积极性

更有抱负的人可以利用为他们提供的机会，更容易追求进步

可以增加部门之间的合作，减少“孤岛”划分工作的弊端

矩阵方法可以使员工对变化更敏感，更愿意欢迎变化。

缺点包括：

矩阵结构牺牲了每个员工都应该对一个经理负责的观念，这可能会导致对员工的要求发生冲突，在应该做什么工作，应该如何分配时间以及应该如何进行工作方面