上海財大ACCA F講義

會計學(xué)1上海財大ACCAF講義1AnalysingtheenvironmentTheenvironmentiseverythingthatsurroundsanorganisation,physicallyandsocially.Managementcannotcontroltheenvironment,howeveritinfluencesallaspectsoforganisationalactivityandsomustbeviewedstrategically.第1頁/共95頁Organisationmustconsiderit’senvironment第2頁/共95頁Global/localGeneral/taskGeneral(ormacro)environmentinfluenceallorganisationsindirectly.PESTfactorsTask(ormicro)environmenthasadirectimpactontheorganisation.Fivecompetitiveforces第3頁/共95頁Theenvironmentisasourceofuncertainty.Simplicity/complexityThevarietyofinfluencesfacedbyanorganisationTheamountofknowledgenecessaryTheinterconnectednessofenvironmentalinfluencesStability/dynamism第4頁/共95頁1.1ThechangingenvironmentGlobalisationofbusinessScienceandtechnologydevelopmentsMergers,acquisitionsandstrategicalliancesChangingcustomervaluesandbehaviourIncreasedscrutinyofbusinessdecisionsbygovernmentandthepublicIncreasedliberalisationoftrade,andderegulationandco-operationbetweenbusinessandgovernmenthaveeasedaccesstoforeignmarketsChangesinbusinesspractices:downsizing,outsourcingandreengineeringChangesinthesocialandbusinessrelationshipsbetweencompaniesandtheiremployees,customersandotherstakeholders.第5頁/共95頁QuestionsWhichofthefollowingheadingsisnotpartofanormalPESTanalysis?APoliticalBEcologicalCSocialDTechnologicalAnswer:B第6頁/共95頁2Thepoliticalandlegalenvironment2.1ThepoliticalandlegalenvironmentCommonlegalfactorsinenvironmentGeneralcommerciallaw(contract,tort)Criminallaw(theft,insiderdealing)Companylaw(directorsduties,reporting)Employmentlaw(tradeunion,minimumwage)第7頁/共95頁MorecommonlegalfactorsHealthandSafety(fire,personalsafety)Dataprotection(useofinformation)Marketing/sales(consumers,advertising)Environment(emissions,wastedisposal)Taxlaw(VAT,PAYE)第8頁/共95頁2.2TheimpactofgovernmentPorternotesseveralwayswherebythegovernmentcandirectlyaffecttheeconomicstructureofanindustryCapacityexpansionDemandDivestmentandrationalisationEmergingindustriesEntrybarriersCompetitionRegulatetheadoptionofnewproductsinsomeindustriesNationalandEUinstitutionsalsoaffecttheoperatingactivitiesofsomeorganisations第9頁/共95頁2.3InfluencinggovernmentEmploylobbyiststoputtheircasetoindividualministersorcivilservants.GiveMPs(MemberofParliament)non-executivedirectorshipsTrytoinfluencepublicopinion,andhencethelegislativeagenda,byadvertisingEUregulations,forpracticalpurposes,takepriorityovernationallawItisthereforemuchbettertoinfluencethedraftingprocessofnewregulationsthantotryandgetthemchangedoncetheyhavebeenimplemented第10頁/共95頁2.4PoliticalriskandpoliticalchangeInUK,governmentwillpublishagreenpaperdiscussingaproposedchangeinthelaw,beforeissuingawhitepaperandpassingabillthroughparliament.Thepoliticalriskinadecisionistheriskthatpoliticalfactorswillinvalidatethestrategyandperhapsseverelydamagethefirm.第11頁/共95頁2.5InternationaltradePotentiallysubjecttoahigherlevelofpoliticalrisk2.6TheEuropeanUnionTheEuropeanUnionoperatesasingleEuropeanmarket,allowingforthefreemovementoflabour,goodsandservices,andfreecompetitions.Harmonisingtechnicalstandards,openingupareassuchastelecommunicationstocompetition,consumerprotection,mutualrecognitionofprofessionalqualificationsandsoon.第12頁/共95頁2.7Internationaltradeliberalisation:theWorldTradeOrganisation(WTO)TheWorldTradeOrganisationwassetuptopromotefreetradeandresolvedisputesbetweentradingpartners.Thetheoryofcomparativeadvantagesuggeststhatfreetradeisthebestwaytopromoteglobaleconomicgrowthand,byimplication,domesticprosperity.第13頁/共95頁3Employmentprotection3.1RetirementBanageismRetirementagesformenandwomenarebeingequalised.3.2ResignationExitinterviewPeriodofnotice第14頁/共95頁3.3DismissalStatutoryminimumperiodofnoticeAwrittenstatementofthereasonsfordismissal3.4WrongfuldismissalTheemployerhasdismissedanemployeehowevertheyhavebreachedthetermsofthecontract.Itrelatestothemethodofdismissal.3.5UnfairdismissalTheemployeehasbeendismissedforanarbitraryreasontheonusisontheemployertoprovethatitwasafairdismissal.3.6Disciplinaryprocedures第15頁/共95頁3.7RedundancyCertainlegalminimaforcompensationoffered,basedonageandlengthofservice3.7.1ProcedureforhandlingredundanciesTheimpactofaredundancyprogrammecanbereducedinseveralwaysRetirementofstaffoverthenormalretirementageEarlyretirementtostaffapproachingnormalretirementageRestrictionsonrecruitmenttoreducetheworkforceovertimebynaturalwastageDismissalofpart-timeorshort-termcontractstaffOfferingretrainingand/orredeploymentwithintheorganisationSeekingvoluntaryredundanciesLIFOprincipleProvidebenefitsinexcessofthestatutoryminimumProvideadviceandoutplacementcounseling3.8Equalopportunities第16頁/共95頁4

Dataprotectionandsecurity4.1Whyisprivacyanimportantissue?4.2TheDataProtectionAct1998Protectsindividualsaboutwhomdataisheld.BothmanualandcomputerisedinformationmustcomplywiththeAct.第17頁/共95頁4.3DefinitionoftermsusedintheActPersonaldataisinformationaboutalivingindividual.Datausersareorganisationsorindividualswhocontrolpersonaldataandtheuseofpersonaldata.Adatasubjectisanindividualwhoisthesubjectofpersonaldata.第18頁/共95頁4.4ThedataprotectionprinciplesToprotectindividualprivacyToharmonisedataprotectionlegislation第19頁/共95頁DataProtectionAct1998–principlesdataprocessedfairlyandlawfullyobtainedforspecified,lawfulpurposesadequate,relevantandnotexcessiveaccurateandup-to-datenotkeptforlongerthannecessaryprocessedinlinewithrightsofdatasubjectsappropriatemeasurestakenagainstunauthorisedusenotransfertocountrieswheredataprotectionrightsnotupheld第20頁/共95頁4.4.1TherightsofdatasubjectsSeekcompensationPutinaccuratedatarightorwipedoffObtainaccesstodataSueadatauser第21頁/共95頁QuestionsTheDataProtectionActenablesorganisationstoindiscriminately（不加選擇地，任意地）utiliseinformationheldonalldatabases.Trueorfalse?ATrueBFalseAnswer:B第22頁/共95頁5

Healthandsafety5.1ImportanceofmaintaininghealthandsafetyatworkAnemployerhaslegalobligationsunderUKandEUlawAccidentsandillnesscosttheemployermoneyThecompany’simageinthemarketplaceandsocietymaysuffer第23頁/共95頁5.2Employers’dutiesSafeworkpractices/environmentPlant/machinerymaintainedTraining:encouragesafeworkingpracticesCommunicationofpoliciesRiskassessmentsandcontrolsShareinformationregardinghazardsandrisksIdentifythosemostatriskEmploycompetentadvisers第24頁/共95頁5.3Employees’dutiesTakereasonablecareAllowemployertocarryoutdutiesNotinterferewithmachineryInformemployerofdangersUseallequipmentproperly第25頁/共95頁5.4AccidentandsafetypoliciesAccidentareexpensiveAnemployeecansueReducingthefrequencyandseverityofaccidentsAccidentreportingsystemsAccidentreportformStatisticaltrendsFollow-upRiskauditorsamplingReporting‘near-misses’第26頁/共95頁5.5HealthandsafetypolicyStatementofprinciplesDetailofsafetyproceduresCompliancewiththelawDetailedinstructionsonhowtouseequipmentTrainingrequirementsSeniormanagersmustsetagoodexample第27頁/共95頁QuestionsWhichofthefollowingcouldbefoundasafeatureofanorganisationalhealthandsafetypolicy?AEmployees’medicalassessmentsBDetailedinstructionsonhowtouseequipmentCThecompanymissionstatementDAnanalysisofemployeebenefitsinkind,includingprivatehealthcareAnswer:B第28頁/共95頁第29頁/共95頁ExamplesSlipperyorunevenfloorsFrayedcarpetsTrailingelectricleads,telephonecablesandotherwiresObstacles(boxes,files,books,opendrawers)ingangwaysStandingonchairs(particularlyswivelchairs)toreachhighshelvingBlockedstaircases,forexamplewheretheyareusedforextrastoragespaceLiftingheavyitemswithoutbendingproperlyRemovingthesafetyguardonamachinetofreeablockageortomakeitrunfasterEmployerhasaresponsibilitytoconformwithrelevantHealthandSafetylegislationinprovidingasafeenvironmentandtrainingstafftobeabletooperateintheworkenvironmentsafelyEmployeehasadutytotakereasonablecare,reportanybreachesofhealthyandsafety.第30頁/共95頁6Consumerprotection6.1Whatisacontract?Acontractisalegallybindingagreement.Thisrequiresanoffermadebyoneparty,acceptancebytheotherpartyand,inEnglandandWales(butnotScotland),someconsiderationpassingbetweenthem.Theydonothavetobewrittenorspoken.SellofGoodsAct1979第31頁/共95頁6.2Saleofgoodsandservices6.2.1ImpliedtermsTheeffectofdelayinperformanceTitle,ortheseller’srighttosellthegoodsDescriptionofthegoodsQualityofthegoodsFitnessofthegoodsforthepurposeforwhichtheyaresuppliedSalebysample第32頁/共95頁6.2.2TimeofperformanceTimeisoftheessence6.2.3Seller’stitleThesellerhasarighttosellthegoods,orwillhave,atthetimeofsale.6.2.4Example:Seller’stitle第33頁/共95頁6.2.5GoodstocorrespondwithcontractdescriptionThedescriptionmaybeofingredients,components,age,dateofshipment,packing,qualityetc.6.2.6Example:SalebydescriptionTradeDescriptionAct1968第34頁/共95頁6.2.7SatisfactoryqualityInthecourseofbusiness,theyshouldmeetthestandardthatareasonablepersonwouldregardassatisfactory,takingaccountofanydescriptionofthegoods,thepriceandotherrelevantcircumstances.Fitnessforallthepurposesforwhichgoodsofthekindinquestionarecommonlysupplied.AppearanceandfinishFreedomfromminordefectsSafetyDurability第35頁/共95頁6.2.8FitnessofgoodsforadisclosedpurposeThegoodssuppliedtobereasonablyfitforthatpurpose,inthecourseofbusiness第36頁/共95頁7

Socialanddemographictrends7.1PopulationandthelabourmarketPopulationaffectsanorganisation’ssupplyoflabourandhenceitspoliciestowardsrecruitingandmanaginghumanresources.GrowingpopulationsofferalargerlabourmarketThechangingagestructureofthelabourforceWomenareincreasingtheirparticipationinthelabourforce第37頁/共95頁7.2ImplicationsforemployersEstablishthelabourmarkettheorganisationisin(Whodowewanttorecruit?’)Discovertheorganisation’scatchmentareas(locationofpotentialrecruits)Discernthesupplysidetrendsinthecatchmentarealabourforce(howmanyschoolleaversareexpected?Whatistherateofgrowth/declineoflocalpopulation?)ExamineeducationtrendsintheareaAssessthedemandfromotheremployersfortheskillsyouneedAssesswhethersomeofyourdemandcanbesatisfiedbyasupplyfromothersources第38頁/共95頁7.3FamilylifecycleFormarketingpeople7.4SocialstructuresandclassMemberssharecommonfeatures,suchastypeofoccupation,incomelevel,educationbackgroundandothervariables.Someresearchhasbeenabletorelateconsumptionbehaviourtoclassstanding第39頁/共95頁7.5Socio-economicposition,incomeandwealth‘Socialclass’formarketingorplanningpurposesshouldbeusedwithcaution.Sometimespeople’slifestyleareareflectionoftheireconomicconditioninsociety,notthereasonfortheirposition.7.6Socio-economicstatusComparingpeople’sincomeisasimplematter.Butitisnotenough.第40頁/共95頁7.7BuyingpatternsDemographyandtheclassstructurearerelevantinthattheycanbebothbehaviouraldeterminantsandinhibitors.Behaviouraldeterminantsencouragepeopletobuyaproductorservice.Inhibitorsarefactorsthatmakethepersonlesslikelytopurchasesomething.第41頁/共95頁QuestionsWhichofthefollowingisNOTafactorwhenconsideringsocialclass?AEducationalattainmentBInheritedwealthCNumberofchildrenDStatusAnswer:C第42頁/共95頁Buyingbehaviourisanimportantaspectofmarketing.Whatisaninhibitor?AAnindividual’spersonalityBAfactorthatmakesapersonlesslikelytopurchasesomethingCAnindividual’ssocialclassDAnindividual’scultureAnswer:B第43頁/共95頁Thefamilylifecycleidentifiesthevariousstagesthroughwhichhoushouldsprogress.Isthisstatementtrueorfalse?ATrueBFalseAnswer:A第44頁/共95頁8

Culturaltrends8.1Healthanddietissues8.2ImpactofhealthanddietonbusinessesGrowingmarketforsports-relatedgoodsEmployeehealthNewfoodsAmarketfornewsortsofconveniencefoodOrganicfoods第45頁/共95頁8.3WomeninworkOvertdiscriminationiswhereonegroupistreatedlessfavourablythananother.Indirectdiscriminationmakesitharderforsomebodyofaparticulargrouptofulfillrequirement.Equalpayforequalworkandforequalvalue第46頁/共95頁8.4Environmentalism8.5ThebusinessresponseGreenproductsChangedpracticesLimitsEducationandconfusionEnvironmentalimpactassessments第47頁/共95頁QuestionsWhichofthefollowingprovidesanexampleofindirectdiscrimination?AWhenonegroupistreatedlessfavourablythananotherBWhenconditionsareimposed,withwhichasubstantialproportioncannotcomplyCWhenapersonispenalisedforgivinginformationortakingactionDTheuseofthreatening,intimidarory,offensiveorabusivelanguageorbehaviourAnswer:B第48頁/共95頁9

Theimpactoftechnologyonorganisations9.1OrganisationstructureNewstructuresthrough…DownsizingDelayeringOutsourcing第49頁/共95頁9.1.1SpanofcontrolAbilityofthemanagerAbilityofthesubordinatesNatureofthetaskThegeographicaldispersalTheavailabilityofgoodqualityinformation第50頁/共95頁9.1.2Tallandflatorganisations第51頁/共95頁9.1.3OrganisationstructureandinformationsystemsRelated第52頁/共95頁9.2OthereffectsofITonorganisations9.2.1Routineprocessing(quickerroutineprocessing)9.2.2Digitalinformationandrecordkeeping(digitalinformationeasilysorted)9.2.3Employmentissues(employeeskillsbasechanging)9.2.4Technologicalchange(continuedchangetokeepup)9.2.5Customerservice(customerserviceenhanced)9.2.6Informationmarkets(informationasa‘commodity’)Informationisacommoditywhichcanbebought,soldorexchanged.9.2.7Developmentsincommunications(Email,voicemail,video-conferencing)第53頁/共95頁9.3ITandtheemployee/employerrelationshipReducedneedtofollowthechain-of-commandInformationoverloadNatureofworkClosebusinessrelationshipsregardlessofgeographicallocationMoreflexibleworkingarrangementsGreatermonitoringandcontrolDelayeringDownsizing第54頁/共95頁9.4HomeworkingandsupervisionTelecommuting9.5OutsourcingThecontractingoutofspecifiedoperationorservicestoanexternalvendor9.5.1TypesofoutsourcingAd-hocProjectmanagementPartialTotal第55頁/共95頁9.5.2TheadvantagesanddisadvantagesofoutsourcingAdvantagesRemoveuncertaintyaboutcostLong-termcontractsencourageplanningforthefutureEconomiesofscaleAspecialistorganisationisabletoretainskillsandknowledgeNewskillsandknowledgebecomeavailableFlexibility(contractpermitting)第56頁/共95頁DisadvantagesInformationanditsprovisionisaninherentpartofthebusiness,tooimportanttobecontractedoutConfidentialinformation,riskyNoonusuponinternalmanagementtokeepupwithnewdevelopmentsortosuggestnewideasLockedintoanunsatisfactorycontractUnawarenessofthepotentialcostsandbenefitsofIS/ITwithintheorganisation第57頁/共95頁QuestionsWhichofthefollowingisnotlikelytoeffectanorganisation’sspanofcontrol?ANatureofthetaskBAgeoftheorganisationCAbilityofthemanagersDAvailabilityofgoodqualityinformationAnswer:B第58頁/共95頁Businessautomationoftenresultsinthelossofjobsformembersofmiddlemanagement.Thisisknownas:ADownsizingBDelayeringCOutsourcingDDegradingAnswer:B第59頁/共95頁Whatdoestheterm‘informationmarket’referto?AThetransferofinformationbetweennetworksandsystemscanbecarriedoutBSystemsarelikelytobesupersededbyneweronesCAnyusercanshareorexchangeinformationDInformationisacommoditywhichcanbebought,soldorexchangedAnswer:D第60頁/共95頁WhichofthefollowingisNOTapotentialdisadvantageofoutsourcing?AAnorganisationmayfinditselflockedintoanunsatisfactorycontractBThereisnoonusuponinternalmanagementtokeepupwithnewdevelopmentsCCertainfunctionsmaybetooimportanttobecontractedoutDThereisoftenalong-termcontractwhereservicesarespecifiedforafixedpriceAnswer:D第61頁/共95頁Whichofthefollowingprovidesanexampleof‘a(chǎn)d-hoc’outsourcing?AEmployingprogrammersonashort-termcontractBOngoingwebsitemanagementCAthirdpartyownsorisresponsibleforequipmentandstaffDContractualhardwaremaintenanceAnswer:A第62頁/共95頁10Environmentalfactors10.1Significanceofenvironmentaleffects10.2ImpactonenvironmentofeconomicactivitiesEnvironmentalfootprintistheimpactthatabusiness’sactivitieshaveupontheenvironmentincludingitsresourceenvironmentandpollutionemissions.DepletionofnaturalresourcesNoiseandaestheticimpactsResidualairandwateremissionsLong-termwastedisposalUncompensatedhealtheffectsChangeinthelocalqualityoflife第63頁/共95頁10.3ImpactonorganisationofenvironmentalcostsDirectorindirectenvironmentalcostsWastemanagementRemediationcostsorexpensesCompliancecostsPermitfeesEnvironmentaltrainingEnvironmentallydrivenresearchanddevelopmentEnvironmentallyrelatedmaintenanceLegalcostsandfinesEnvironmentalassurancebondsEnvironmentalcertificationandlabellingNaturalresourceinputsRecordkeepingandreporting第64頁/共95頁ContingentorintangibleenvironmentalcostsUncertainfutureremediationorcompensationcostsRiskposedbyfutureregulatorychangesProductqualityEmployeehealthandsafetyEnvironmentalknowledgeassetsSustainabilityofrawmaterialinputsRiskofimpairedassetsPublic/customerperception第65頁/共95頁10.4Socialimpactsofactivities10.4.1StakeholderexpectationsIncreasingexpectationsofstakeholders10.4.2ReputationriskIncreasinglyabusinessmusthavethereputationofbeingaresponsiblebusinessthatenhanceslong-termshareholdervaluebyaddressingtheneedsofitsstakeholders.第66頁/共95頁10.5CorporatesocialresponsibilityandriskmanagementSustainabilitycanbeapproachedfromaperspectiveofriskmanagement,seeingcorporateresponsibilityissuesasprovidingopportunitiesaswellasdangersUnderstandingthepresentEnvisioningthefuturePlanningthejourneyPlanningandbuildingExecutionReviewandrevisionReportingandcommunicatingAssuringinternallyAssureexternally第67頁/共95頁11

Competitiveforces11.1SWOTanalysis11.1.1Internalappraisal:strengthsandweaknessesStrengthsshouldbeexploitedbysuitablestrategiesWeaknessesshouldbeimprovedbysuitablestrategiesToshapetheorganisation’sapproachtotheexternalworld第68頁/共95頁11.1.2Externalappraisal:opportunitiesandthreatsOpportunitiesWhatopportunitiesexistinthebusinessenvironment?Whatistheirinherentprofit-makingpotential?Cantheorganisationexploittheworthwhileopportunities?Whatisthecomparativecapabilityprofileofcompetitors?Whatisthecompany’scomparativeperformancepotentialinthisfieldofopportunity?ThreatsWhatthreatsmightarisetothecompanyoritsbusinessenvironment?Howwillcompetitorsbeaffected?Howwillthecompanybeaffected?第69頁/共95頁11.2UsingaSWOTanalysisTheorganisationcandevelopresource-basedstrategieswhichenabletheorganisationtoextendtheuseofitsstrengths.Thebusinesscandeveloppositioning-basedstrategies,toidentifywhatopportunitiesareavailableandwhatthefirmhastodoexploitthem.第70頁/共95頁12

Convertingresources:thevaluechainCompetitiveadvantagearisesoutofthewayinwhichfirmsorganiseandperformactivitiestoaddvalue.12.1ValueactivitiesValueactivitiesarethemeansbywhichafirmcreatesvalueinitsproducts.12.2Example第71頁/共95頁12.3Thevaluechain第72頁/共95頁P(yáng)rimaryactivitiesaredirectlyrelatedtoproduction,sales,marketing,deliveryandservice.Inboundlogistics:receiving,handlingandstoringinputstotheproductionsystem:warehousing,transport,inventorycontrolandsoonOperations:convertresourceinputsintoafinalproductOutboundlogistics:storingtheproductanditsdistributiontocustomers:packaging,testing,deliveryandsoonMarketingandsales:informingcustomersabouttheproduct,persuadingthemtobuyit,andenablingthemtodoso:advertising,promotionandsoonAftersalesservice:installingproducts,repairingthem,upgradingthem,providingsparepartsandsoforth第73頁/共95頁Supportactivitiesprovidepurchasedinputs,humanresources,technologyandinfrastructuralfunctionstosupporttheprimaryactivities.ProcurementTechnologydevelopmentHumanresourcemanagementFirminfrastructure第74頁/共95頁LinkagesconnecttheactivitiesofthevaluechainActivitiesinthevaluechainaffectoneanother.Linkagesrequireco-ordination.第75頁/共95頁12.4ValuesystemActivitiesandlinkagesthataddvaluedonotstopattheorganisation’sboundaries.Afirm’svaluechainisconnectedtowhatPortercallsavaluesystem.第76頁/共95頁QuestionsWhatdoesaValueChainnotidentify?AInternalstrengthsandweaknessesBPositionsinthemarketCBenefitsfrominternallinkagesDHowthegenericstrategyissupportedAnswer:B第77頁/共95頁Value________arethemeansbywhichafirmcreatesvalueinitsproducts.Whichwordcorrectlycompletesthissentence?AInputsBActivitiesCPromotionsAnswer:B第78頁/共95頁WhichofthefollowingisNOTrelatedtoinboundlogistics?AWarehousingBProvidingsparepartsCTransportDInventorycontrolAnswer:B第79頁/共95頁Whataretheprimaryactivitiesidentifiedinthediagramofthevaluechain?AProcurement,technologydevelopment,HRmanagement,firminfrastructureBInboundandoutboundlogistics,operations,marketingandsales,aftersalesserviceCHRmanagement,infrastructuralfunctions,logistics,marketingand