ACCA复习资料

　　Chapter1 organisation and stakeholders
　　1.1 组织的概念
　　An organisation is a social arrangement which pursues collective goals, which controls its own performance and has a boundary separating it from its environment.
　　组织是一种社会安排，它追求集体目标，控制自己的表现，并有一个边界将其与环境分开。

　　1.2 Benefits
　　a) Overcome individual\'s limitations
　　b) Enable people to specialise
　　c) Save time since people can do different tasks at the same time
　　d) Share knowledge and experience
　　Synergy协同作用——total output of people working together will exceed the total output of people working separately.——>1+1>2

　　1.3 Classifying organisations by profit orientation
　　1.3.1 profit-seeking organisations (Commercial)逐利性组织
　　Main objective——maximizing the wealth of their owners.最大化所有者财富
　　1.3.2 Not-for-profit organisations(NFP/NPO)非营利组织
　　Main objective——value for money 因为缺钱，需要追求钱的性价比，物有所值、物超所值

　　附（非考点）——value for money(3E): economy尽可能低的采购产品（input）；efficiency性价比；effectiveness产出的效果

　　1.4 classifying organisations by ownership根据所有权分类
　　1.4.1 Public sector
　　——owned by government，provide basic government services
　　Public transport
　　Policy/military
　　Primary education
　　交通运输，国防……
　　附：这类特征主要为：资金来源于税收（或国债），需向公众解释资金去向（accountability—be answerable to），需求无限，然而资源有限，比如医疗。交通，因为劳动力稀缺

　　1.4.2 private sector organisations
　　Non-governmental organization(NGO)—— not controlled by any government
　　世界卫生组织WHO，世界自然基金会WWF
　　Not commercial
　　Fund (finance from government grants政府拨款)
　　Full-time employees and volunteers

　　Mutual organization: co-operative and mutual association互助组织
　　Non-profit
　　Owned by members(workers or customers) to meet their needs满足成员需求
　　One member, one vote——democratic control每个成员都有投票权,民主的
　　Distribute the surplus in proportion to purchases of their members 分红
　　No external investors有成员控制，无外部投资者

　　1.5 Classifying organization by legal status法律地位
　　1.5.1 sole trader个体户
　　——one individual runs or owns the entire business
　　1.5.2 partnership合伙制
　　Two or more partners share the profits as well as risks
　　*以上两种，都承担了无限制的责任（unlimited），一旦破产，所有者必须承担所有无限连带责任
　　1.5.3 Limited （liability） companies有限责任公司
　　第一家有限公司——East India Company东印度公司
　　Separate legal personality独立的法律人格，一部分由法人承担，可以从陌生人手中融资，带动了现金流
　　Owners’ liability is limited to the capital they originally invested如果破产，投资者的个人资产能受到保护

　　有限责任公司的分类
　　1.Private limited companies
　　2.Public limited companies: publicly listed companies/listed companied 上市公司
　　3.组要区别在：前者股东较少，因为后者针对大众；前者股票几乎不转移；前者所有权与控制权归高管，因此他们的股分很多，而后者虽然是高管但股分不一定多（高级打工仔，资本不一定多）；后者融资渠道可以邀请公众认购（subscribe for）股份，但是前者因为是私人的，融资渠道不多

　　优缺点对比
　　有限公司：
　　1.所有权与控制权分离：higher level professional service《《《》》》legal compliance costs产生很多额外的合规成本，以及代理问题agency problem利益冲突，贪污受贿
　　2.Separate legal personality

　　2.1stakeholders
　　individuals or groups that potentially have an interest潜在利益瓜葛
　　organization should understand the needs of the different stakeholders

　　typical types of stakeholders
　　1.internal: managers, employees
　　2.connected有直接利益联系: 【 suppliers, finance providers（principle本金）, shareholders (分红)】》》input； customers》》》output
　　——primary stakeholders: have contractual relationship有合同关系
　　3.external: government, community at large, pressure group, *trade union工会（组织罢工 ）
　　——secondary stakeholders: do not have a contractual relationship无合同关系

　　2.4 Mendelow matrix/Stakeholder mapping

　　利益相关者对组织的影响力，以及对组织的感兴趣的程度
　　利益相关者在哪个格子是随时在变化的

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