今天的这份ACCA F1讲义希望能够对我们各位同学有所帮助吧，尤其是最近大家很多都在进行着ACCA考试的备考，同学们如果需要的话也可以多多关注一下我们泽稷网校的官网，泽稷小编之后也会经常为同学们分享一些相关的考试讲义的！

 2020年ACCA全新备考资料！！！

       ACCA的难度，大家都知道，ACCA的讲义是在ACCA课本的基础上的总结与分析，目的在于帮助考生更好的理解ACCA的各个科目。下面泽稷小编就带大家来看看F1讲义的主要内容：
       The business organisation
       Chapter learning objectives
　　Upon completion of this chapter you will be able to:
　　§ define the term organisation
　　§ explain the need for a formal organisation
　　§ distinguish between different types of organisation
　　§ summarise the main areas of responsibility for different functions within an organisation§ explain how different departments co-ordinate their activities
　　§ explain the nature and process of strategic planning
　　§ explain the purpose of each level of organizational management.》》ACCA网课试听领取
　　1 The nature of organisations
　　1.1 What is an organisation
　　‘Organisations are social arrangements for the controlled performance of collective goals.’ (Buchanan and Huczynski)The key aspects of this definition are as follows:
　　§ collective goals
　　§ social arrangements
　　§ controlled performance.
　　Expandable text
　　As yet there is no widely accepted definition of an organisation. This is because the term can be used broadly in two ways:》》ACCA网课试听领取
　　§ It can refer to a group or institution arranged for efficient work. To organise implies that there is an arrangement of parts or elements that produces more than a random collection.
　　§ Organisation can also refer to a process, i.e. structuring and arranging the activities of the enterprise or institution to achieve the stated objectives. The very work organisation implies that there is order or structure，There are many types of organisations, which are set up to serve a number of different purpose and to meet a variety of needs. They include:
　　§ service companies
　　§ factories
　　§ retail companies
　　§ political parties
　　§ charities
　　§ local councils
　　§ the army, navy and air force
　　§ schools.》》ACCA网课试听领取

　　What they all have in common in summarised in the definition given by Buchanan and Huczynski:
　　Organisations are social arrangements for the controlled performance of collective goals.’
　　(a) ‘Collective goals’– organisations are defined primarily by their goals. A school has the main goal of educating pupils and will be organised differently from a company where the main objective is to make profits.》》ACCA网课试听领取
　　(b) ‘Social arrangements’– someone working on his own does not constitute an organisation. Organisations have structure to enable people to work together towards the common goals. Larger organisations tend to have more formal structures in place but even small organisations will pide up responsibilities between the people concerned.
　　(c) ‘Controlled performance’– organisations have systems and procedures to ensure that goals are achieved. These could vary from ad-hoc informal reviews to complex weekly targets and performance review.》》ACCA网课试听领取
　　For example, a football team can be described as an organisation because:
　　§ It has a number of players who have come together to play a game.
　　§ The team has an objective (to score more goals than its opponent).
　　§ To do their job properly, the members have to maintain an internal system of control to get the team to work together. In training they work out tactics so that in play they can rely on the ball being passed to those who can score goals.
　　§ Each member of the team is part of the organisational structure and is skilled in a different task; the goalkeeper has more experience in stopping goals being scored than those in the forward line of the team.》》ACCA网课试听领取
　　§ In addition, there must be team spirit, so that everyone works together. Players are encouraged to do their best, both on and off the field.
　　Test your understanding 1
　　Which of the following would be considered to be an organisation
　　(i) A sole trader
　　(ii) A tennis club
　　(iii) A hospital
　　A) (i), (ii) and (iii)
　　B) (i) and (ii) only
　　C) (ii) and (iii) only
　　D) (i) and (iii) only

       ACCA关于F1讲义的主要内容。今天的这份ACCA考试介绍小编就先为同学们介绍到这里了哦，如果大家对于ACCA考试还有什么疑问的话也可以直接通过我们泽稷网校的官网和我们的老师取得联系》》点击咨询《《他们也都会为你进行讲解和解答的！

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