《国际商业中的会计-ACCOUNTANT-IN-BUSINESS》课件01-Business-organization-and-structure.ppt

1、 The McGraw-Hill Companies,Inc.,2002Slide 1-1McGraw-Hill/Irwin1Business organization and structureWhat a organization The McGraw-Hill Companies,Inc.,2002Slide 1-2McGraw-Hill/IrwinTypes of organizationLevels of strategy in theorganization Organization departmentsAnd functionsCentralization anddecentr

2、alizationcommitteesTopic listOrganizational structure The McGraw-Hill Companies,Inc.,2002Slide 1-3McGraw-Hill/IrwinFirst:Types of organizationcommercialPublic sector Non-governmentalorganizationcooperativesNot-for-profit The McGraw-Hill Companies,Inc.,2002Slide 1-4McGraw-Hill/IrwinNon-for profit ori

3、entated:revenuesinputs:Minimize costinputs OutputDividend:to owner Commercial and non-for-profit profit vs non-profit orientation Profit orientatedPublic/beneficiaries The McGraw-Hill Companies,Inc.,2002Slide 1-5McGraw-Hill/IrwinPrivate sectorNot owned by governmentOwned by Government PublicSector:P

4、rivate vs public sector The McGraw-Hill Companies,Inc.,2002Slide 1-6McGraw-Hill/IrwinMake a profitPrivate sector businessIn all different shapes and sizesThere is a choice of legal structure The McGraw-Hill Companies,Inc.,2002Slide 1-7McGraw-Hill/IrwinPrivate sector business1:legal status2:limited c

5、ompanies3:types of limited company4:advantages and disadvantages of limited companies5:co-operative societies and mutual associationsExh.1.1 The McGraw-Hill Companies,Inc.,2002Slide 1-8McGraw-Hill/IrwinSocial security systemMake a profit1,key characteristics of the public sectort2,advantages of publ

6、icSector3,disadvantagesThe public sectorOwned and run by the government and local government The McGraw-Hill Companies,Inc.,2002Slide 1-9McGraw-Hill/IrwinNon-governmental organizationIndependent voluntary association for some common purpose:1,is not a commercial one2,aimed at promoting social,politi

7、cal or environmental changeExh.1.2 The McGraw-Hill Companies,Inc.,2002Slide 1-10McGraw-Hill/Irwin1,follows its mission2,from input to output3,4,desires to work5,ancillary services1,strategic apex2,operating core3,middle line 4,techno structure5,support staffSecond:organization structure The McGraw-H

8、ill Companies,Inc.,2002Slide 1-11McGraw-Hill/IrwinProduction director:salemanagerMarketing director:market reseach managerFinancial director:financial accountantEngineering director:Personal director:Functional organization:managing director The McGraw-Hill Companies,Inc.,2002Slide 1-12McGraw-Hill/I

9、rwin advantage and disadvantageRegional board BRegional board ARegional board CGeographic departmentationProduction dept,financial dept,personal dept,marketing dept The McGraw-Hill Companies,Inc.,2002Slide 1-13McGraw-Hill/IrwinDivisional manager Product Group B PersonneldepartmentR&DdepartmentData p

10、rocessingdepartmentProduct/brand departmentationProduction,marketing,sales,distributionFinancedepartmentBoard of directors The McGraw-Hill Companies,Inc.,2002Slide 1-14McGraw-Hill/IrwinBusiness customers and customersSales departmentSallysGroceryTypes of customersMarket segment Customer departmentat

11、ionExh.1.4 The McGraw-Hill Companies,Inc.,2002Slide 1-15McGraw-Hill/IrwinStrategic business unitProfit or investment centralSubsidiary companyDecentralized toBusiness units or regionsAdvantages and disadvantages divisionalisationExh.1.4 The McGraw-Hill Companies,Inc.,2002Slide 1-16McGraw-Hill/Irwin*

12、Hybrid structuresThe simple structureMatrix and project organizationThe new organizationThe shamrock organizationSpan of controlTall and flat organizationsdelayeringOrganizational structureExh.1.6 The McGraw-Hill Companies,Inc.,2002Slide 1-17McGraw-Hill/Irwin1.Corporate strategies2.Business strategy

13、3.Functional/operational strategies4.The Anthony hierarchy Third:levels of strategy in theorganization The McGraw-Hill Companies,Inc.,2002Slide 1-18McGraw-Hill/IrwinResearchdevelopmentpurchasingmarketingadministrationproductionService operationFinance functionHuman resourcesFourth:organizational dep

14、artments and functions The McGraw-Hill Companies,Inc.,2002Slide 1-19McGraw-Hill/IrwinDevelopment Product and process researchResearch and development The McGraw-Hill Companies,Inc.,2002Slide 1-20McGraw-Hill/IrwinThe purchasingmixpurchasingImportance Of purchasingPurchasing and profits The McGraw-Hil

15、l Companies,Inc.,2002Slide 1-21McGraw-Hill/IrwinproductionRelationships with otherfunctionsProduction management decisionExh.1.7 The McGraw-Hill Companies,Inc.,2002Slide 1-22McGraw-Hill/Irwinservice operation1:the nature of services2:implications of service provisionMarketing:Models of marketingMark

16、eting strategy and corporate strategyMarketing orientationSatisfying customer needs:the marketing mixThe ideal marketing mixExh.1.8 The McGraw-Hill Companies,Inc.,2002Slide 1-23McGraw-Hill/IrwinadministrationAdvantages of a centralized administrated officeDisadvantages of a centralizedAdministrated

17、officeExh.1.9 The McGraw-Hill Companies,Inc.,2002Slide 1-24McGraw-Hill/IrwinThe finance function1:the importance of finance and finance management2:raising money:sources of finance3:financial accounting4:treasury management5:working capital and other matters6:management accounting information7:co-or

18、dination with other departments8:the finance department and strategic planningExh.1.10 The McGraw-Hill Companies,Inc.,2002Slide 1-25McGraw-Hill/IrwinHuman resources1:scope of human resource management2:why is human resource management important3:the human resource cycle4:the human resource plan5:con

19、trol over the HR planExh.1.11 The McGraw-Hill Companies,Inc.,2002Slide 1-26McGraw-Hill/IrwinWhat is centralization?Advantages and DisadvantagesOf centralizationFifth:centralization and decentralization:The McGraw-Hill Companies,Inc.,2002Slide 1-27McGraw-Hill/IrwinPurposes of committeescommitteesThe

20、sixth:committeesTypes of committeeAdvantages of committeesDisadvantages of committeesUsing committees successfully The McGraw-Hill Companies,Inc.,2002Slide 1-28McGraw-Hill/IrwinIdentify the different types of organizationDescribe the roles and functions of the main departments in a business organiza

21、tionExplain the role of marketing in an organizationThe business organization and its structureStudy guide The McGraw-Hill Companies,Inc.,2002Slide 1-29McGraw-Hill/Irwin explain the purpose of committees describe the types of committee used by business organizations list the advantages and disadvant

22、ages of committeesThe fourth:explain the roles of the chair and secretary of a committeesStudy guide:committees in the business organization The McGraw-Hill Companies,Inc.,2002Slide 1-30McGraw-Hill/IrwinStudy guide:the relationship between accounting and other business functionslExplain the relation

23、ship between accounting and purchasinglExplain financial considerations in production and production planninglIdentify the financial issues and associated with marketinglIdentify the financial costs and benefits of benefits of effective service provision The McGraw-Hill Companies,Inc.,2002Slide 1-31

24、McGraw-Hill/IrwinThe chapter lays the foundation for an understandingOf what organizations are,what they do and how they do it.Organizational structure concepts(sections 2)represent a higher level of knowledge.Exam guideExh.1.15 The McGraw-Hill Companies,Inc.,2002Slide 1-32McGraw-Hill/IrwinHomework:lPage 94:lQuick quizlUnderstanding the basic conceptslRecite the basic concepts lPreview the chapter 2 The McGraw-Hill Companies,Inc.,2002Slide 1-33McGraw-Hill/Irwin Good lucky The McGraw-Hill Companies,Inc.,2002Slide 1-34McGraw-Hill/IrwinEnd of Chapter 1