公司管理与组织行为学PPT学习教案

1、会计学1公司管理与组织行为学公司管理与组织行为学discover any irregularity, assess the damage, identify the responsible party, and to take prompt corrective action to minimize damage.nProvide frame work for loyal employee to participate and devotee themselves in business decision without hesitation.nThis course will be intr

2、oduced through a total of 32 hours of class-room type lecturing, slides presentation, and discussion.第1页/共120页The contents of this course contains the general ideas used by 第2页/共120页F. Planning period and cycle (When)G. MeasurementIII.Employee MotivationA. Compensation packageB. Human resource devel

3、opmentC. Work environmentD. Objectives 第3页/共120页9. Chief Executive Officer (CEO) / President / General Manager (GM)10. Organization trends第4页/共120页10. Committees第5页/共120页第6页/共120页I. System and organization - A. Organization - 1. Company ownership and types第7页/共120页The company or organization type ma

4、y also vary nUnlimited companynLimited companynPartnershipnShareholding companynForeign owned companyI. System and organization - A. Organization - 1. Company ownership and types第8页/共120页Unlimited company nTwo or more owners (or specified by law)nUnlimited responsibilitynManagement by ownersI. Syste

5、m and organization - A. Organization - 1. Company ownership and types第9页/共120页Limited company.n5 to 21 shareholders as specified by lawnShareholders responsibility is limited to the investmentnNormally privately held and managed by shareholders or entrusted managersI. System and organization - A. Or

6、ganization - 1. Company ownership and types第10页/共120页Partnership company.nOne or more shareholders with unlimited responsibilitynOne or more shareholders with limited responsibilitynNormally managed by responsible partyI. System and organization - A. Organization - 1. Company ownership and types第11页

7、/共120页I. System and organization - A. Organization - 1. Company ownership and types第12页/共120页Foreign company .nOwnership by foreign entity, company, or citizennSubject to local Government lawnSubject to trade and tax agreement between the two GovernmentsI. System and organization - A. Organization -

8、 1. Company ownership and types第13页/共120页The business objectives usually states the interest of the investors .nFinancialoMaximum return of capital employedoLong and short term profitnOthersoMarket shareoLeadership in technologyoManpower developmentoWithin Government policiesoHigh ethical standardso

9、Employment obligationoEnvironmental protectionoSocial obligationoEffective communicationoWeather changes in the environmentI. System and organization - A. Organization - 2. Business objectives and scope第14页/共120页I. System and organization - A. Organization - 2. Business objectives and scope第15页/共120

10、页Shareholders meeting I. System and organization - A. Organization - 3. First shareholders meeting第16页/共120页I. System and organization - A. Organization - 4. Articles of Association第17页/共120页nMajority votesnIndemnitynPre-emptive rightsnInterested partsnBusiness needs shareholders approvalnInitial Di

11、rectorsnBy-lawsnIncorporatornAnnual meetingsI. System and organization - A. Organization - 4. Articles of Association第18页/共120页nnSupplement of information to the Articles of IncorporationI. System and organization - A. Organization - 5. Company by-laws第19页/共120页nnAdditional share issuingnI. System a

12、nd organization - A. Organization - 6. Share issuing第20页/共120页I. System and organization - A. Organization - 7. Shareholders meeting第21页/共120页nSupervisorI. System and organization - A. Organization - 8. Board of Directors第22页/共120页The Chairman of the Board is I. System and organization - A. Organiza

13、tion - 8. Board of Directors第23页/共120页the PresidentnEstablishes banking roles of the companynApproval of authority of CEO and PresidentnAppoints third party auditornApproval of major business decisionsnApproves major company policiesnFiscal yearI. System and organization - A. Organization - 8. Board

14、 of Directors第24页/共120页The Board of Directors normally nArising or potential legal issuesnIssues related to business ethical standardsnConflict of interestsnHiring or firing or senior or key officersnMajor unplanned changes in the organization structureI. System and organization - A. Organization -

15、8. Board of Directors第25页/共120页nFulfill social obligationsnAhead of industry in Technology and Human Resource developmentI. System and organization - A. Organization - 9. CEO / President / General Manager第26页/共120页I. System and organization - A. Organization - 10. Organization trends第27页/共120页nEffic

16、ientnUniform policies and proceduresnTighter controlnTend to have more layersnAlways control until affiliates are readyreasonsnChanging of location situationnCan be efficientnFlat organizationnMore flexiblenPossible only whennEqual conceptnCommunication systemnWell established reporting systemI. Sys

17、tem and organization - A. Organization - 10. Organization trends第28页/共120页nUser pay system for charging costs to business unitsnMust conform to local laws and regulations in multiple locationsI. System and organization - A. Organization - 10. Organization trends第29页/共120页nBusiness environmentnProfit

18、 and return ratesI. System and organization - A. Organization - 10. Organization trends第30页/共120页nHowever, it isnGoverned by the GovernmentnAnti-trust laws may applynMay not be beneficiary to the end-usersnChance of foul playnTends to increase shareholder stock valueI. System and organization - A. O

19、rganization - 10. Organization trends第31页/共120页nnAsset re-assignmentnSourcing / sharing servicenTo dilute ownership stock valuenStill may be under one ownershipI. System and organization - A. Organization - 10. Organization trends第32页/共120页emphasis on managing labor costsI. System and organization -

20、 A. Organization - 10. Organization trendsFlat organizationnFewer layersnFewer jobs / titlesnTend to be decentralizednExternal focusednGreater emphasis on managing accountabilitynFlexiblenStrategy driven第33页/共120页10. Committees第34页/共120页nEasier to evaluate performancenReduce personal conflictI. Syst

21、em and organization - B. Management by system - 1. Authority and responsibility 第35页/共120页Assistantto the PresidentSalesManagerMarketingManagerDirectorMarketingTechnologyManagerCustomer ServiceManagerDirectorOperationsFinanceManagerAccountingManagerDirectorFinanceVice PresidentBusiness Unit 1Directo

22、rMarketingFleetManagerDirectorOperationsDirectorFinanceVice PresidentBusiness Unit 2SalesManagerMarketingManagerDirectormarketingTransportationManagerDirectorOperationsVice PresidentBusiness Unit 3Presidentand CEOI. System and organization - B. Management by system - 2. Organization Chart第36页/共120页n

23、nAlways up-dated and approvednRelated parties should be timely informed1. GENERAL INFORMATIONTitle / Job Code:AP COORDINATOR Section:FinanceReports To (Job Title):Finance ManagerOrganization Relationship:(See Attached)2. OVERVIEW OF JOB PURPOSE The incumbent in this position is responsible for the f

24、ollowing key areas:1. Preparation of the Foreign Earnings Statement for USD Expatriates.2. Processing and payment of Expatriate Payroll.3. Working with the Company Actuary on the preparation of the Pension and FAS 87Report and recording pension liabilities in the General Ledger.4. Review of Vendor M

25、aster Integrity.5. Audit Confirmations.The key objective of this job is to centralize the handling of all employee-relatedtransactions aimed toward the preservation of the confidentiality of employeeinformation. The job also included review of disbursement-related reports, which willenable the incum

26、bent to oversee the operations of the whole section. 3. JOB RESPONSIBILITIES AND DUTIESThe primary job responsibilities and duties include the following:1. Policy Formulation. (Time allocation: 2%) 2. D evel ops and recom m ends appropri ate Payabl es accounti ng pol i ci es andstandards consi stent

27、 w i th CPC D al l as pol i cy and standards.4. DECISION MAKING AUTHORITYMONETARY:The monetary authorities required to effectively discharge the duties of the job areestablished in the Schedule of Authorities and include: PERFORMANCE FACTORS(The following are suggested factors for use in reviewing t

28、he incumbentsaccomplishments during the performance appraisal cycle. Factors may be added ordeleted from the list, subject to agreement by the incumbent and direct supervisor.)1. Financial Penalty and interest due to incorrect reporting of USD taxable items onI. System and organization - B. Manageme

29、nt by system - 3. Job description sheet第37页/共120页nmanualnClearly identify level of job / responsibilitynClearly identify limitsnProperly updated and approved at all timesnAll parties are informednProvides consistency for companies operating in multiple locationsI. System and organization - B. Manage

30、ment by system - 4. Authority and approval manual第38页/共120页nFree samplesnAdvertising / Promotion / Literatures / Trade showsnAllocationnBusiness ExpensesnTravelI. System and organization - B. Management by system - 4. Authority and approval manual第39页/共120页The price list section of the sales nFair t

31、rade practicesnPayment terms must be shownnVolume discounts related to operational costsnMust be logical and fairnMust be up-dated and publishednMust be approved by the proper authorityI. System and organization - B. Management by system - 4. Authority and approval manual第40页/共120页The credit limit a

32、nd payment nCredit investigationsnCredit committeenConflict of interestsnMust be properly approvedI. System and organization - B. Management by system - 4. Authority and approval manual第41页/共120页nAssetsnServicesnTaxesnCash advancesnPayrollI. System and organization - B. Management by system - 4. Aut

33、hority and approval manual第42页/共120页I. System and organization - B. Management by system - 4. Authority and approval manual第43页/共120页nnOff specification productsnDisposal of wastenLogisticsnPackagingnTurn aroundnPlant shut-downI. System and organization - B. Management by system - 4. Authority and a

34、pproval manual第44页/共120页nProcurement proceduresnPricingnSupply contractI. System and organization - B. Management by system - 4. Authority and approval manual第45页/共120页nEvaluation / Performance review / Force rankingnCost of Living StudynPromotionsnSalary adjustmentsnVacation scheduleI. System and o

35、rganization - B. Management by system - 4. Authority and approval manual第46页/共120页The human resources nPerformance relatednKey Performance Index (KPIs)nProfit sharing - by business unit and/or by companyI. System and organization - B. Management by system - 4. Authority and approval manual第47页/共120页

36、Modern reporting systems should be reportednA simple format should be adoptedI. System and organization - B. Management by system - 5. Reporting system第48页/共120页I. System and organization - B. Management by system - 5. Reporting system第49页/共120页nEngineering study / progressI. System and organization

37、 - B. Management by system - 5. Reporting system第50页/共120页I. System and organization - B. Management by system - 5. Reporting system第51页/共120页nImproves employee self respect and confidencenImproves process efficiencynImproves the companys imageI. System and organization - B. Management by system - 6

38、. Company policies and procedures第52页/共120页nProvides equal treatment to all customers, suppliers, and related companiesnPrevents abuse of power nEliminates out-of-control situationnEstablishes employee respect and disciplinenRaises employee moral standardnRequired to meet income tax regulationsnUsua

39、lly requires employees to sign a legal document each year nConstantly monitored by auditor and the whole management teamI. System and organization - B. Management by system - 6. Company policies and procedures第53页/共120页The ethical standards policy specifies the company practice in nAccurate book kee

40、ping and tax reportingnFace problems with an open mind and sincerity, when needednConstantly audited by internal auditor or a special committeeI. System and organization - B. Management by system - 6. Company policies and procedures第54页/共120页I. System and organization - B. Management by system - 6.

41、Company policies and procedures第55页/共120页nFair company emphasize equal treatment to suppliers and customersI. System and organization - B. Management by system - 6. Company policies and procedures第56页/共120页nEliminates favor or the personal factornComplies with government regulations and lawnKeep all

42、 partner interested in doing business with the companynMinimizes personal mistakes and responsibilitynClearly defines the approval level and number of signatories required for the amount of contract nProvides a efficient and effective process to purchase required items I. System and organization - B

43、. Management by system - 6. Company policies and procedures第57页/共120页nMeet insurance requirementnAssure assignment of property on a as needed basisnAssure fairness to all employeesI. System and organization - B. Management by system - 6. Company policies and procedures第58页/共120页informationnSpecial c

44、ode for individual to enter information systemnLegal department handles all loyalty and pattern businessnNo delegation of responsibility I. System and organization - B. Management by system - 6. Company policies and procedures第59页/共120页nTravel and EntertainmentnGift and PromotionnCompany trade markI

45、. System and organization - B. Management by system - 6. Company policies and procedures第60页/共120页separatelynAnnual result comparisonnCGR comparisonnSome performance may not be shown by financial data such as:ntechnology developmentnmarket sharenspecial promotion programnbrand name recognition / cus

46、tomer loyaltynmanpower developmentncompany reputationnPeriodic review depends on nature of business / economy / structureI. System and organization - B. Management by system - 7. Performance management system第61页/共120页The performance management system allows each employee to be rated based on their

47、I. System and organization - B. Management by system - 7. Performance management system第62页/共120页nnAccountingnExpenses / procurement / payment processing and approvalnHuman resourcesI. System and organization - B. Management by system - 8. Management information system第63页/共120页nMinimizes human erro

48、rsnBetter control allows for avoiding abuses of powernSharing of accounting, financing, operation, legal, information technology, procurement, and human resource serviceI. System and organization - B. Management by system - 8. Management information system第64页/共120页A very important part of the I. Sy

49、stem and organization - B. Management by system - 9. Information control system第65页/共120页nRestriction of copyingnRestriction in computer information by coding and identificationnFrequent change of code / updating of identification systemnSevere penalty for violation including criminal chargensupplem

50、ental plan in case of leak to restrict damagenOutside auditingI. System and organization - B. Management by system - 9. Information control system第66页/共120页I. System and organization - B. Management by system - 10. Committees第67页/共120页nInforms the Board of all decisionsnSamples of permanent committe

51、es may include:nExecutive committeenExecutive development committeenFinance committee and sometimes credit committee I. System and organization - B. Management by system - 10. Committees第68页/共120页nnSpecial allocation committee (when product is short)nCredit rating committeenProcurement committee (fo

52、r special or large project)nTechnology development committeenConstruction committee (for special or large project)I. System and organization - B. Management by system - 10. Committees第69页/共120页第70页/共120页nThird party audit has legal responsibilitynMost government rely on third party audit report for

53、income tax assessmentnInventory report relates to qualitynOverage as bad as shortageI. System and organization - C. Auditing - 1. Financial auditing第71页/共120页employee and director nSpecial attention to relationship with company or business owned and/or operated by family member of company employee o

54、r director - declaration policynSpecial restriction and attention to directors and management in owning, buying and selling of company shares and shares of company that doing business with -declaration policyI. System and organization - C. Auditing - 2. System auditing第72页/共120页nOwn data checks with

55、 third party testing data, and if not, the reasonI. System and organization - C. Auditing - 3. Quality auditing 第73页/共120页nResponsible personI. System and organization - C. Auditing - 4. EPA related issues第74页/共120页nnAssures fairness during pricing changenCritical check on entertainment and gifts po

56、licy and practice I. System and organization - C. Auditing - 5. Legal and obligation auditing第75页/共120页第76页/共120页The planning cycle is one of the nFull management supportnClose follow up of planned actionnPeriodical review and internal communicationnModification as needednRe-establishment of plannCo

57、mplete stewardship review and performance reviewnPersonal performance acts as a base for future development II. Planning Cycle - A. Introduction第77页/共120页nProduct management plannManufacture plan (including environmental issues)nLogistic plannResearch and product development plannLegal and public re

58、lationnFinancial plannManpower planII. Planning Cycle - B. Organization第78页/共120页ndifferencenAll parties are aware of problems or deviations immediately and simultaneouslynFaster reaction / adjustmentnRe-assured team spiritnSharing of responsibility II. Planning Cycle - C. Purpose第79页/共120页The basic

59、 assumptions are nchangenCompany production capacity change if any and limitationsnTechnology changenCompetitionnCompany strength and weaknessII. Planning Cycle - D. Structure第80页/共120页changing environmentnPreferably no change once it is officially issued and announcednBasic Assumptions could be com

60、pany confidential information and be classified accordingII. Planning Cycle - D. Structure (continued)The basic assumptions are 第81页/共120页nA confidential manpower development target to accompany aboveII. Planning Cycle - D. Structure第82页/共120页nEach department must have its own work target which is h