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ACCA F1中英文对照复习讲义.pdf

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    • 1.1 ?????????? 1.1.1 ???????????????????? *????????????social arrangement???????collective goals/ objectives???????control performance?andy?????a boundary separating ——? ?? ????VS??????????????????? ????VS???????????????/??????????? ???????????????????? ??????????????????????????????????????? ?? ??????NGO?????????????????????? ????co-operative societies & mutual association????????????????? ? ??????????????????????? 1.1.2 *??????/??/????????????????????individual’s limitation?????save time????synergy?1+12??????specialise?????? ?????????accumulate knowledge 1.1.3 ????????/????????????????????/??/??????? ????NGO?????????????? *?????????Company/partnership?VS????charity/hospital????VS?? ????????????????NGO??????Co-operative???????mutual association??????? *??/????????????????????? Profi t????????????/???????? Non-profi t???/????????????????? *Limited Liability Company??????—a separate legal personality????????? ?????? ????????????/???????? ???????????legal compliance cost??????????????shareholders have little practical power??????????? *NGO???independent voluntary association?some common purpose?????? ??????????????? ***Stakeholders?????????????internal?????????????? connected???????????????????????????external??????? ?????? *Mendelow’s Matrix? Interest/power???minimal effort?keep satisfi ed?keep informed?key player F1 ????????? — CAI ’S COLLECTION ?3 1.2 ???? 1.2.1 ????Demography????????????????? ??????????????????????????????? *??????? People size??????????????????????????????? People composition???/???????????????????? People location???? ????????????????????????????????? ?????????????? ???????????????????????? ?????????????????????? 1.2.2 ?????????????????????????????????????? ??????????Data Protection Act 1998???????????????????? ??????????????????IT??????????????????????? ??????????Porter’s ?????????? *?????????? PESTEL???????????????????????? *?????????? ?????lobbist???MPs???????????public opinion *Protectionist??????????????????? quotas?import bans?tariff???????????? *????????level?global?WTO?EU??national????????????local *WTO???promote free trade *EU???free competition ???????????????????????????????? ???????????????????????????????????????? ???????????????????????? *??????????retirement???resignment???dismissal *?????? wrongful?????breach the contract of employment?????????????? ??????????no notice????????????early termination of fi xed term contract unfair??????arbitrary dismissal??/?????dismissal without good reason??? ?? ?????????? *Data Protection Act 1998??????????????????????? *????????????????? ??? all work practices be safe?????? F1 ????????? — CAI ’S COLLECTION ?4 work environment be safe & healthy???? Plant & equipment maintain necessary standards??/???????? Provide training & information to all staff????????????? Carry out risk assessment?????? Introduce control reduce risk????????? Revise safety policy?????? ??? Take reasonable care of themselves & others ?????????? No interfere intentionally/recklessly with any machinery & equipment?????????? ?? Inform employeer any situation dangerous?????????????? Use all equipment properly???????? *???? employer’s legal obligation?accident/illness cost employer’s money?company’s image ??????????????????? ?????????????????????? *IT??????????????fl at?????????delayering????????? ?span of control?????downsizing?????outsourcing? ?????????????????? *?????? ad hoc?????project management???????partial?????total???? *????????? ?????????????????? ????????????????????? ???????????????????????????? *????????? ?????????????????? ???????????????? ??????? ?????? *????????????? ??????????????? ?????? ??????? Careful production planning?????????? *?????sustainability???organizations should use the resources in such a way that they do not compromise the needs of future generations??????? *?????Competitive factors? SWOT analysis?Strength?weakness?opportunity?threat ???PEST?????????SWOT????S?W????O?T??? *Poter?????????Microeconomics???????? F1 ????????? — CAI ’S COLLECTION ?5 ??????????IT?HR?????? *???????inbound?receiving?warehousing?distribution???? ?transforming???????warehousing/distribution of fi nished goods????/?????? ? *?????Porter’s ????????Microeconomics?? Threat of new entrants?????????????economies of scale?????product differentiation??????good brand name & customer loyalty?????????capital requirement?????switching cost?????access to distribution channels????? learning cureve advantage???????/substitute????????customers??/suppliers ?????????competitive rivalry??????? 1.3 ?????????? 1.3.1 Mintzberg????????????????????????????????? ??????????????????????????? Mintzberg?????????? Strategic Apex??????????? Middle Line??????/?????? Operating Core??????????????? Technostructure????????/??????— ??accountant?workplanner?IT? Support Staff????????? *?????????????? Inf ?????Form ????? *???????? a fi xed set of rules of intra-organization procedures & structure *??????????? personal relationship??????????share common interest?????????? ??new way of doing th。

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