上海财大ACCAF1讲义2

Chapter2 Thebusinessenvironment 1Analysingtheenvironment Theenvironmentiseverythingthatsurroundsanorganisation physicallyandsocially Managementcannotcontroltheenvironment howeveritinfluencesallaspectsoforganisationalactivityandsomustbeviewedstrategically Organisationmustconsiderit senvironment Global localGeneral taskGeneral ormacro environmentinfluenceallorganisationsindirectly PESTfactorsTask ormicro environmenthasadirectimpactontheorganisation Fivecompetitiveforces Theenvironmentisasourceofuncertainty Simplicity complexityThevarietyofinfluencesfacedbyanorganisationTheamountofknowledgenecessaryTheinterconnectednessofenvironmentalinfluencesStability dynamism 1 1ThechangingenvironmentGlobalisationofbusinessScienceandtechnologydevelopmentsMergers acquisitionsandstrategicalliancesChangingcustomervaluesandbehaviourIncreasedscrutinyofbusinessdecisionsbygovernmentandthepublicIncreasedliberalisationoftrade andderegulationandco operationbetweenbusinessandgovernmenthaveeasedaccesstoforeignmarketsChangesinbusinesspractices downsizing outsourcingandreengineeringChangesinthesocialandbusinessrelationshipsbetweencompaniesandtheiremployees customersandotherstakeholders Questions WhichofthefollowingheadingsisnotpartofanormalPESTanalysis APoliticalBEcologicalCSocialDTechnologicalAnswer B 2Thepoliticalandlegalenvironment 2 1ThepoliticalandlegalenvironmentCommonlegalfactorsinenvironmentGeneralcommerciallaw contract tort Criminallaw theft insiderdealing Companylaw directorsduties reporting Employmentlaw tradeunion minimumwage MorecommonlegalfactorsHealthandSafety fire personalsafety Dataprotection useofinformation Marketing sales consumers advertising Environment emissions wastedisposal Taxlaw VAT PAYE 2 2TheimpactofgovernmentPorternotesseveralwayswherebythegovernmentcandirectlyaffecttheeconomicstructureofanindustryCapacityexpansionDemandDivestmentandrationalisationEmergingindustriesEntrybarriersCompetitionRegulatetheadoptionofnewproductsinsomeindustriesNationalandEUinstitutionsalsoaffecttheoperatingactivitiesofsomeorganisations 2 3InfluencinggovernmentEmploylobbyiststoputtheircasetoindividualministersorcivilservants GiveMPs MemberofParliament non executivedirectorshipsTrytoinfluencepublicopinion andhencethelegislativeagenda byadvertisingEUregulations forpracticalpurposes takepriorityovernationallawItisthereforemuchbettertoinfluencethedraftingprocessofnewregulationsthantotryandgetthemchangedoncetheyhavebeenimplemented 2 4PoliticalriskandpoliticalchangeInUK governmentwillpublishagreenpaperdiscussingaproposedchangeinthelaw beforeissuingawhitepaperandpassingabillthroughparliament Thepoliticalriskinadecisionistheriskthatpoliticalfactorswillinvalidatethestrategyandperhapsseverelydamagethefirm 2 5InternationaltradePotentiallysubjecttoahigherlevelofpoliticalrisk2 6TheEuropeanUnionTheEuropeanUnionoperatesasingleEuropeanmarket allowingforthefreemovementoflabour goodsandservices andfreecompetitions Harmonisingtechnicalstandards openingupareassuchastelecommunicationstocompetition consumerprotection mutualrecognitionofprofessionalqualificationsandsoon 2 7Internationaltradeliberalisation theWorldTradeOrganisation WTO TheWorldTradeOrganisationwassetuptopromotefreetradeandresolvedisputesbetweentradingpartners Thetheoryofcomparativeadvantagesuggeststhatfreetradeisthebestwaytopromoteglobaleconomicgrowthand byimplication domesticprosperity 3Employmentprotection 3 1RetirementBanageismRetirementagesformenandwomenarebeingequalised 3 2ResignationExitinterviewPeriodofnotice 3 3DismissalStatutoryminimumperiodofnoticeAwrittenstatementofthereasonsfordismissal3 4WrongfuldismissalTheemployerhasdismissedanemployeehowevertheyhavebreachedthetermsofthecontract Itrelatestothemethodofdismissal 3 5UnfairdismissalTheemployeehasbeendismissedforanarbitraryreasontheonusisontheemployertoprovethatitwasafairdismissal 3 6Disciplinaryprocedures 3 7RedundancyCertainlegalminimaforcompensationoffered basedonageandlengthofservice3 7 1ProcedureforhandlingredundanciesTheimpactofaredundancyprogrammecanbereducedinseveralwaysRetirementofstaffoverthenormalretirementageEarlyretirementtostaffapproachingnormalretirementageRestrictionsonrecruitmenttoreducetheworkforceovertimebynaturalwastageDismissalofpart timeorshort termcontractstaffOfferingretrainingand orredeploymentwithintheorganisationSeekingvoluntaryredundanciesLIFOprincipleProvidebenefitsinexcessofthestatutoryminimumProvideadviceandoutplacementcounseling3 8Equalopportunities 4Dataprotectionandsecurity 4 1Whyisprivacyanimportantissue 4 2TheDataProtectionAct1998Protectsindividualsaboutwhomdataisheld BothmanualandcomputerisedinformationmustcomplywiththeAct 4 3DefinitionoftermsusedintheActPersonaldataisinformationaboutalivingindividual Datausersareorganisationsorindividualswhocontrolpersonaldataandtheuseofpersonaldata Adatasubjectisanindividualwhoisthesubjectofpersonaldata 4 4ThedataprotectionprinciplesToprotectindividualprivacyToharmonisedataprotectionlegislation DataProtectionAct1998 principles dataprocessedfairlyandlawfullyobtainedforspecified lawfulpurposesadequate relevantandnotexcessiveaccurateandup to datenotkeptforlongerthannecessaryprocessedinlinewithrightsofdatasubjectsappropriatemeasurestakenagainstunauthorisedusenotransfertocountrieswheredataprotectionrightsnotupheld 4 4 1TherightsofdatasubjectsSeekcompensationPutinaccuratedatarightorwipedoffObtainaccesstodataSueadatauser Questions TheDataProtectionActenablesorganisationstoindiscriminately 不加选择地 任意地 utiliseinformationheldonalldatabases Trueorfalse ATrueBFalseAnswer B 5Healthandsafety 5 1ImportanceofmaintaininghealthandsafetyatworkAnemployerhaslegalobligationsunderUKandEUlawAccidentsandillnesscosttheemployermoneyThecompany simageinthemarketplaceandsocietymaysuffer 5 2Employers dutiesSafeworkpractices environmentPlant machinerymaintainedTraining encouragesafeworkingpracticesCommunicationofpoliciesRiskassessmentsandcontrolsShareinformationregardinghazardsandrisksIdentifythosemostatriskEmploycompetentadvisers 5 3Employees dutiesTakereasonablecareAllowemployertocarryoutdutiesNotinterferewithmachineryInformemployerofdangersUseallequipmentproperly 5 4AccidentandsafetypoliciesAccidentareexpensiveAnemployeecansueReducingthefrequencyandseverityofaccidentsAccidentreportingsystemsAccidentreportformStatisticaltrendsFollow upRiskauditorsamplingReporting near misses 5 5HealthandsafetypolicyStatementofprinciplesDetailofsafetyproceduresCompliancewiththelawDetailedinstructionsonhowtouseequipmentTrainingrequirementsSeniormanagersmustsetagoodexample Questions Whichofthefollowingcouldbefoundasafeatureofanorganisationalhealthandsafetypolicy AEmployees medicalassessmentsBDetailedinstructionsonhowtouseequipmentCThecompanymissionstatementDAnanalysisofemployeebenefitsinkind includingprivatehealthcareAnswer B ExamplesSlipperyorunevenfloorsFrayedcarpetsTrailingelectricleads telephonecablesandotherwiresObstacles boxes files books opendrawers ingangwaysStandingonchairs particularlyswivelchairs toreachhighshelvingBlockedstaircases forexamplewheretheyareusedforextrastoragespaceLiftingheavyitemswithoutbendingproperlyRemovingthesafetyguardonamachinetofreeablockageortomakeitrunfasterEmployerhasaresponsibilitytoconformwithrelevantHealthandSafetylegislationinprovidingasafeenvironmentandtrainingstafftobeabletooperateintheworkenvironmentsafelyEmployeehasadutytotakereasonablecare reportanybreachesofhealthyandsafety 6Consumerprotection 6 1Whatisacontract Acontractisalegallybindingagreement Thisrequiresanoffermadebyoneparty acceptancebytheotherpartyand inEnglandandWales butnotScotland someconsiderationpassingbetweenthem Theydonothavetobewrittenorspoken SellofGoodsAct1979 6 2Saleofgoodsandservices6 2 1ImpliedtermsTheeffectofdelayinperformanceTitle ortheseller srighttosellthegoodsDescriptionofthegoodsQualityofthegoodsFitnessofthegoodsforthepurposeforwhichtheyaresuppliedSalebysample 6 2 2TimeofperformanceTimeisoftheessence6 2 3Seller stitleThesellerhasarighttosellthegoods orwillhave atthetimeofsale 6 2 4Example Seller stitle 6 2 5GoodstocorrespondwithcontractdescriptionThedescriptionmaybeofingredients components age dateofshipment packing qualityetc 6 2 6Example SalebydescriptionTradeDescriptionAct1968 6 2 7SatisfactoryqualityInthecourseofbusiness theyshouldmeetthestandardthatareasonablepersonwouldregardassatisfactory takingaccountofanydescriptionofthegoods thepriceandotherrelevantcircumstances Fitnessforallthepurposesforwhichgoodsofthekindinquestionarecommonlysupplied AppearanceandfinishFreedomfromminordefectsSafetyDurability 6 2 8FitnessofgoodsforadisclosedpurposeThegoodssuppliedtobereasonablyfitforthatpurpose inthecourseofbusiness 7Socialanddemographictrends 7 1PopulationandthelabourmarketPopulationaffectsanorganisation ssupplyoflabourandhenceitspoliciestowardsrecruitingandmanaginghumanresources GrowingpopulationsofferalargerlabourmarketThechangingagestructureofthelabourforceWomenareincreasingtheirparticipationinthelabourforce 7 2ImplicationsforemployersEstablishthelabourmarkettheorganisationisin Whodowewanttorecruit Discovertheorganisation scatchmentareas locationofpotentialrecruits Discernthesupplysidetrendsinthecatchmentarealabourforce howmanyschoolleaversareexpected Whatistherateofgrowth declineoflocalpopulation ExamineeducationtrendsintheareaAssessthedemandfromotheremployersfortheskillsyouneedAssesswhethersomeofyourdemandcanbesatisfiedbyasupplyfromothersources 7 3FamilylifecycleFormarketingpeople7 4SocialstructuresandclassMemberssharecommonfeatures suchastypeofoccupation incomelevel educationbackgroundandothervariables Someresearchhasbeenabletorelateconsumptionbehaviourtoclassstanding 7 5Socio economicposition incomeandwealth Socialclass formarketingorplanningpurposesshouldbeusedwithcaution Sometimespeople slifestyleareareflectionoftheireconomicconditioninsociety notthereasonfortheirposition 7 6Socio economicstatusComparingpeople sincomeisasimplematter Butitisnotenough 7 7BuyingpatternsDemographyandtheclassstructurearerelevantinthattheycanbebothbehaviouraldeterminantsandinhibitors Behaviouraldeterminantsencouragepeopletobuyaproductorservice Inhibitorsarefactorsthatmakethepersonlesslikelytopurchasesomething Questions WhichofthefollowingisNOTafactorwhenconsideringsocialclass AEducationalattainmentBInheritedwealthCNumberofchildrenDStatusAnswer C Buyingbehaviourisanimportantaspectofmarketing Whatisaninhibitor AAnindividual spersonalityBAfactorthatmakesapersonlesslikelytopurchasesomethingCAnindividual ssocialclassDAnindividual scultureAnswer B Thefamilylifecycleidentifiesthevariousstagesthroughwhichhoushouldsprogress Isthisstatementtrueorfalse ATrueBFalseAnswer A 8Culturaltrends 8 1Healthanddietissues8 2ImpactofhealthanddietonbusinessesGrowingmarketforsports relatedgoodsEmployeehealthNewfoodsAmarketfornewsortsofconveniencefoodOrganicfoods 8 3WomeninworkOvertdiscriminationiswhereonegroupistreatedlessfavourablythananother Indirectdiscriminationmakesitharderforsomebodyofaparticulargrouptofulfillrequirement Equalpayforequalworkandforequalvalue 8 4Environmentalism8 5ThebusinessresponseGreenproductsChangedpracticesLimitsEducationandconfusionEnvironmentalimpactassessments Questions Whichofthefollowingprovidesanexampleofindirectdiscrimination AWhenonegroupistreatedlessfavourablythananotherBWhenconditionsareimposed withwhichasubstantialproportioncannotcomplyCWhenapersonispenalisedforgivinginformationortakingactionDTheuseofthreatening intimidarory offensiveorabusivelanguageorbehaviourAnswer B 9Theimpactoftechnologyonorganisations 9 1Organisationstructure Newstructuresthrough Downsizing Delayering Outsourcing 9 1 1SpanofcontrolAbilityofthemanagerAbilityofthesubordinatesNatureofthetaskThegeographicaldispersalTheavailabilityofgoodqualityinformation 9 1 2Tallandflatorganisations 9 1 3OrganisationstructureandinformationsystemsRelated 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 9 3ITandtheemployee employerrelationshipReducedneedtofollowthechain of commandInformationoverloadNatureofworkClosebusinessrelationshipsregardlessofgeographicallocationMoreflexibleworkingarrangementsGreatermonitoringandcontrolDelayeringDownsizing 9 4HomeworkingandsupervisionTelecommuting9 5OutsourcingThecontractingoutofspecifiedoperationorservicestoanexternalvendor9 5 1TypesofoutsourcingAd hocProjectmanagementPartialTotal 9 5 2TheadvantagesanddisadvantagesofoutsourcingAdvantagesRemoveuncertaintyaboutcostLong termcontractsencourageplanningforthefutureEconomiesofscaleAspecialistorganisationisabletoretainskillsandknowledgeNewskillsandknowledgebecomeavailableFlexibility contractpermitting DisadvantagesInformationanditsprovisionisaninherentpartofthebusiness tooimportanttobecontractedoutConfidentialinformation riskyNoonusuponinternalmanagementtokeepupwithnewdevelopmentsortosuggestnewideasLockedintoanunsatisfactorycontractUnawarenessofthepotentialcostsandbenefitsofIS ITwithintheorganisation Questions Whichofthefollowingisnotlikelytoeffectanorganisation sspanofcontrol ANatureofthetaskBAgeoftheorganisationCAbilityofthemanagersDAvailabilityofgoodqualityinformationAnswer B Businessautomationoftenresultsinthelossofjobsformembersofmiddlemanagement Thisisknownas ADownsizingBDelayeringCOutsourcingDDegradingAnswer B Whatdoestheterm informationmarket referto AThetransferofinformationbetweennetworksandsystemscanbecarriedoutBSystemsarelikelytobesupersededbyneweronesCAnyusercanshareorexchangeinformationDInformationisacommoditywhichcanbebought soldorexchangedAnswer D WhichofthefollowingisNOTapotentialdisadvantageofoutsourcing AAnorganisationmayfinditselflockedintoanunsatisfactorycontractBThereisnoonusuponinternalmanagementtokeepupwithnewdevelopmentsCCertainfunctionsmaybetooimportanttobecontractedoutDThereisoftenalong termcontractwhereservicesarespecifiedforafixedpriceAnswer D Whichofthefollowingprovidesanexampleof ad hoc outsourcing AEmployingprogrammersonashort termcontractBOngoingwebsitemanagementCAthirdpartyownsorisresponsibleforequipmentandstaffDContractualhardwaremaintenanceAnswer A 10Environmentalfactors 10 1Significanceofenvironmentaleffects10 2ImpactonenvironmentofeconomicactivitiesEnvironmentalfootprintistheimpactthatabusiness sactivitieshaveupontheenvironmentincludingitsresourceenvironmentandpollutionemissions DepletionofnaturalresourcesNoiseandaestheticimpactsResidualairandwateremissionsLong termwastedisposalUncompensatedhealtheffectsChangeinthelocalqualityoflife 10 3ImpactonorganisationofenvironmentalcostsDirectorindirectenvironmentalcostsWastemanagementRemediationcostsorexpensesCompliancecostsPermitfeesEnvironmentaltrainingEnvironmentallydrivenresearchanddevelopmentEnvironmentallyrelatedmaintenanceLegalcostsandfinesEnvironmentalassurancebondsEnvironmentalcertificationandlabellingNaturalresourceinputsRecordkeepingandreporting ContingentorintangibleenvironmentalcostsUncertainfutureremediationorcompensationcostsRiskposedbyfutureregulatorychangesProductqualityEmployeehealthandsafetyEnvironmentalknowledgeassetsSustainabilityofrawmaterialinputsRiskofimpairedassetsPublic customerperception 10 4Socialimpactsofactivities10 4 1StakeholderexpectationsIncreasingexpectationsofstakeholders10 4 2ReputationriskIncreasinglyabusinessmusthavethereputationofbeingaresponsiblebusinessthatenhanceslong termshareholdervaluebyaddressingtheneedsofitsstakeholders 10 5CorporatesocialresponsibilityandriskmanagementSustainabilitycanbeapproachedfromaperspectiveofriskmanagement seeingcorporateresponsibilityissuesasprovidingopportunitiesaswellasdangersUnderstandingthepresentEnvisioningthefuturePlanningthejourneyPlanningandbuildingExecutionReviewandrevisionReportingandcommunicatingAssuringinternallyAssureexternally 11Competitiveforces 11 1SWOTanalysis11 1 1Internalappraisal strengthsandweaknessesStrengthsshouldbeexploitedbysuitablestrategiesWeaknessesshouldbeimprovedbysuitablestrategiesToshapetheorganisation sapproachtotheexternalworld 11 1 2Externalappraisal opportunitiesandthreatsOpportunitiesWhatopportunitiesexistinthebusinessenvironment Whatistheirinherentprofit makingpotential Cantheorganisationexploittheworthwhileopportunities Whatisthecomparativecapabilityprofileofcompetitors Whatisthecompany scomparativeperformancepotentialinthisfieldofopportunity ThreatsWhatthreatsmightarisetothecompanyoritsbusinessenvironment Howwillcompetitorsbeaffected Howwillthecompanybeaffected 11 2UsingaSWOTanalysisTheorganisationcandevelopresource basedstrategieswhichenabletheorganisationtoextendtheuseofitsstrengths Thebusinesscandeveloppositioning basedstrategies toidentifywhatopportunitiesareavailableandwhatthefirmhastodoexploitthem 12Convertingresources thevaluechain Competitiveadvantagearisesoutofthewayinwhichfirmsorganiseandperformactivitiestoaddvalue 12 1ValueactivitiesValueactivitiesarethemeansbywhichafirmcreatesvalueinitsproducts 12 2Example 12 3Thevaluechain Primaryactivitiesaredirectlyrelatedtoproduction sales marketing deliveryandservice Inboundlogistics receiving handlingandstoringinputstotheproductionsystem warehousing transport inventorycontrolandsoonOperations convertresourceinputsintoafinalproductOutboundlogistics storingtheproductanditsdistributiontocustomers packaging testing deliveryandsoonMarketingandsales informingcustomersabouttheproduct persuadingthemtobuyit andenablingthemtodoso advertising promotionandsoonAftersalesservice installingproducts repairingthem upgradingthem providingsparepartsandsoforth Supportactivitiesprovidepurchasedinputs humanresources technologyandinfrastructuralfunctionstosupporttheprimaryactivities ProcurementTechnologydevelopmentHumanresourcemanagementFirminfrastructure LinkagesconnecttheactivitiesofthevaluechainActivitiesinthevaluechainaffectoneanother Linkagesrequireco ordination 12 4Values