F讲义学习教案课件

1、会计学1上海财大ACCA F讲义会计学1上海财大ACCA F讲义1 Analysing the environmentThe environment is everything that surrounds an organisation, physically and socially.Management cannot control the environment, however it influences all aspects of organisational activity and so must be viewed strategically.第1页/共95页1 Analy

2、sing the environmentTheOrganisation must consider its environment第2页/共95页Organisation must consider itGlobal / localGeneral / taskGeneral (or macro) environment influence all organisations indirectly. PEST factorsTask (or micro) environment has a direct impact on the organisation. Five competitive f

3、orces第3页/共95页Global / local第3页/共95页The environment is a source of uncertainty.Simplicity / complexityThe variety of influences faced by an organisationThe amount of knowledge necessaryThe interconnectedness of environmental influencesStability / dynamism第4页/共95页The environment is a source of1.1 The

4、changing environmentGlobalisation of businessScience and technology developmentsMergers, acquisitions and strategic alliancesChanging customer values and behaviourIncreased scrutiny of business decisions by government and the publicIncreased liberalisation of trade, and deregulation and co-operation

5、 between business and government have eased access to foreign marketsChanges in business practices: downsizing,outsourcing and reengineeringChanges in the social and business relationships between companies and their employees, customers and other stakeholders.第5页/共95页1.1 The changing environment第5Q

6、uestionsWhich of the following headings is not part of a normal PEST analysis?A PoliticalB EcologicalC SocialD TechnologicalAnswer:B第6页/共95页QuestionsWhich of the followin2 The political and legal environment2.1 The political and legal environmentCommon legal factors in environmentGeneral commercial

7、law (contract, tort)Criminal law (theft, insider dealing)Company law (directors duties, reporting)Employment law (trade union, minimum wage)第7页/共95页2 The political and legal enviMore common legal factorsHealth and Safety (fire, personal safety)Data protection (use of information)Marketing / sales (c

8、onsumers, advertising)Environment (emissions, waste disposal)Tax law (VAT, PAYE)第8页/共95页More common legal factors第8页/共2.2 The impact of governmentPorter notes several ways whereby the government can directly affect the economic structure of an industryCapacity expansionDemandDivestment and rationali

9、sationEmerging industriesEntry barriersCompetitionRegulate the adoption of new products in some industriesNational and EU institutions also affect the operating activities of some organisations第9页/共95页2.2 The impact of government第92.3 Influencing governmentEmploy lobbyists to put their case to indiv

10、idual ministers or civil servants.Give MPs (Member of Parliament) non-executive directorshipsTry to influence public opinion, and hence the legislative agenda, by advertisingEU regulations, for practical purposes, take priority over national lawIt is therefore much better to influence the drafting p

11、rocess of new regulations than to try and get them changed once they have been implemented第10页/共95页2.3 Influencing government第10页2.4 Political risk and political changeIn UK, government will publish a green paper discussing a proposed change in the law, before issuing a white paper and passing a bil

12、l through parliament.The political risk in a decision is the risk that political factors will invalidate the strategy and perhaps severely damage the firm.第11页/共95页2.4 Political risk and politic2.5 International tradePotentially subject to a higher level of political risk2.6 The European UnionThe Eu

13、ropean Union operates a single European market, allowing for the free movement of labour, goods and services, and free competitions.Harmonising technical standards, opening up areas such as telecommunications to competition, consumer protection, mutual recognition of professional qualifications and

14、so on.第12页/共95页2.5 International trade第12页/共92.7 International trade liberalisation: the World Trade Organisation (WTO)The World Trade Organisation was set up to promote free trade and resolve disputes between trading partners.The theory of comparative advantage suggests that free trade is the best

15、way to promote global economic growth and, by implication, domestic prosperity.第13页/共95页2.7 International trade libera3 Employment protection3.1 RetirementBan ageismRetirement ages for men and women are being equalised.3.2 ResignationExit interviewPeriod of notice第14页/共95页3 Employment protection3.1

16、Ret3.3 DismissalStatutory minimum period of noticeA written statement of the reasons for dismissal3.4 Wrongful dismissalThe employer has dismissed an employee however they have breached the terms of the contract. It relates to the method of dismissal.3.5 Unfair dismissalThe employee has been dismiss

17、ed for an arbitrary reason the onus is on the employer to prove that it was a fair dismissal.3.6 Disciplinary procedures第15页/共95页3.3 Dismissal第15页/共95页3.7 RedundancyCertain legal minima for compensation offered, based on age and length of service3.7.1 Procedure for handling redundanciesThe impact of

18、 a redundancy programme can be reduced in several waysRetirement of staff over the normal retirement ageEarly retirement to staff approaching normal retirement ageRestrictions on recruitment to reduce the workforce overtime by natural wastageDismissal of part-time or short-term contract staffOfferin

19、g retraining and / or redeployment within the organisationSeeking voluntary redundanciesLIFO principleProvide benefits in excess of the statutory minimumProvide advice and outplacement counseling3.8 Equal opportunities第16页/共95页3.7 Redundancy第16页/共95页4 Data protection and security4.1 Why is privacy a

20、n important issue?4.2 The Data Protection Act 1998Protects individuals about whom data is held. Both manual and computerised information must comply with the Act.第17页/共95页4 Data protection and security4.3 Definition of terms used in the ActPersonal data is information about a living individual.Data

21、users are organisations or individuals who control personal data and the use of personal data.A data subject is an individual who is the subject of personal data.第18页/共95页4.3 Definition of terms used i4.4 The data protection principlesTo protect individual privacyTo harmonise data protection legisla

22、tion第19页/共95页4.4 The data protection princiData Protection Act 1998 principlesdata processed fairly and lawfullyobtained for specified, lawful purposesadequate, relevant and not excessiveaccurate and up-to-datenot kept for longer than necessary processed in line with rights of data subjects appropri

23、ate measures taken against unauthorised use no transfer to countries where data protection rights not upheld第20页/共95页Data Protection Act 1998 pri4.4.1 The rights of data subjectsSeek compensationPut inaccurate data right or wiped offObtain access to dataSue a data user第21页/共95页4.4.1 The rights of da

24、ta subjeQuestions The Data Protection Act enables organisations to indiscriminately（不加选择地，任意地） utilise information held on all databases. True or false?A TrueB FalseAnswer:B第22页/共95页Questions The Data Protection 5 Health and safety5.1 Importance of maintaining health and safety at workAn employer ha

25、s legal obligations under UK and EU lawAccidents and illness cost the employer moneyThe companys image in the marketplace and society may suffer第23页/共95页5 Health and safety5.1 Importa5.2 Employers duties Safe work practices / environment Plant / machinery maintained Training: encourage safe working

26、practices Communication of policies Risk assessments and controls Share information regarding hazards and risks Identify those most at risk Employ competent advisers第24页/共95页5.2 Employers duties第24页/共95页5.3 Employees duties Take reasonable care Allow employer to carry out duties Not interfere with m

27、achinery Inform employer of dangers Use all equipment properly第25页/共95页5.3 Employees duties第25页/共95页5.4 Accident and safety policiesAccident are expensiveAn employee can sueReducing the frequency and severity of accidentsAccident reporting systemsAccident report formStatistical trendsFollow-upRisk a

28、udit or samplingReporting near-misses第26页/共95页5.4 Accident and safety polici5.5 Health and safety policyStatement of principlesDetail of safety proceduresCompliance with the lawDetailed instructions on how to use equipmentTraining requirementsSenior managers must set a good example第27页/共95页5.5 Healt

29、h and safety policy第2QuestionsWhich of the following could be found as a feature of an organisational health and safety policy?A Employees medical assessmentsB Detailed instructions on how to use equipmentC The company mission statementD An analysis of employee benefits in kind, including private he

30、alth careAnswer:B第28页/共95页QuestionsWhich of the followin第29页/共95页第29页/共95页ExamplesSlippery or uneven floorsFrayed carpetsTrailing electric leads, telephone cables and other wiresObstacles (boxes, files, books, open drawers) in gangwaysStanding on chairs (particularly swivel chairs) to reach high she

31、lvingBlocked staircases, for example where they are used for extra storage spaceLifting heavy items without bending properlyRemoving the safety guard on a machine to free a blockage or to make it run fasterEmployer has a responsibility to conform with relevant Health and Safety legislation in provid

32、ing a safe environment and training staff to be able to operate in the work environment safelyEmployee has a duty to take reasonable care, report any breaches of healthy and safety.第30页/共95页Examples第30页/共95页6 Consumer protection6.1 What is a contract?A contract is a legally binding agreement.This re

33、quires an offer made by one party, acceptance by the other party and, in England and Wales (but not Scotland), some consideration passing between them.They do not have to be written or spoken.Sell of Goods Act 1979第31页/共95页6 Consumer protection6.1 What6.2 Sale of goods and services6.2.1 Implied term

34、sThe effect of delay in performanceTitle, or the sellers right to sell the goodsDescription of the goodsQuality of the goodsFitness of the goods for the purpose for which they are suppliedSale by sample第32页/共95页6.2 Sale of goods and services6.2.2 Time of performanceTime is of the essence6.2.3 Seller

35、s titleThe seller has a right to sell the goods, or will have, at the time of sale.6.2.4 Example: Sellers title第33页/共95页6.2.2 Time of performance第33页/6.2.5 Goods to correspond with contract descriptionThe description may be of ingredients, components, age, date of shipment, packing, quality etc.6.2.

36、6 Example: Sale by descriptionTrade Description Act 1968第34页/共95页6.2.5 Goods to correspond with6.2.7 Satisfactory qualityIn the course of business, they should meet the standard that a reasonable person would regard as satisfactory, taking account of any description of the goods, the price and other

37、 relevant circumstances.Fitness for all the purposes for which goods of the kind in question are commonly supplied.Appearance and finishFreedom from minor defectsSafetyDurability 第35页/共95页6.2.7 Satisfactory quality第35页6.2.8 Fitness of goods for a disclosed purposeThe goods supplied to be reasonably

38、fit for that purpose, in the course of business第36页/共95页6.2.8 Fitness of goods for a d7 Social and demographic trends7.1 Population and the labour marketPopulation affects an organisations supply of labour and hence its policies towards recruiting and managing human resources.Growing populations off

39、er a larger labour marketThe changing age structure of the labour forceWomen are increasing their participation in the labour force第37页/共95页7 Social and demographic trend7.2 Implications for employersEstablish the labour market the organisation is in (Who do we want to recruit?)Discover the organisa

40、tions catchment areas (location of potential recruits)Discern the supply side trends in the catchment area labour force (how many school leavers are expected? What is the rate of growth / decline of local population?)Examine education trends in the areaAssess the demand from other employers for the

41、skills you need Assess whether some of your demand can be satisfied by a supply from other sources第38页/共95页7.2 Implications for employers7.3 Family life cycleFor marketing people7.4 Social structures and classMembers share common features, such as type of occupation, income level, education backgrou

42、nd and other variables.Some research has been able to relate consumption behaviour to class standing第39页/共95页7.3 Family life cycle第39页/共95页7.5 Socio-economic position, income and wealthSocial class for marketing or planning purposes should be used with caution.Sometimes peoples lifestyle are a refle

43、ction of their economic condition in society, not the reason for their position.7.6 Socio-economic statusComparing peoples income is a simple matter. But it is not enough.第40页/共95页7.5 Socio-economic position, i7.7 Buying patternsDemography and the class structure are relevant in that they can be bot

44、h behavioural determinants and inhibitors.Behavioural determinants encourage people to buy a product or service.Inhibitors are factors that make the person less likely to purchase something.第41页/共95页7.7 Buying patterns第41页/共95页QuestionsWhich of the following is NOT a factor when considering social c

45、lass?A Educational attainmentB Inherited wealthC Number of childrenD StatusAnswer:C第42页/共95页QuestionsWhich of the followinBuying behaviour is an important aspect of marketing. What is an inhibitor?A An individuals personalityB A factor that makes a person less likely to purchase somethingC An indivi

46、duals social classD An individuals cultureAnswer:B第43页/共95页Buying behaviour is an importaThe family life cycle identifies the various stages through which houshoulds progress.Is this statement true or false?A TrueB FalseAnswer:A第44页/共95页The family life cycle identifi8 Cultural trends8.1 Health and d

47、iet issues8.2 Impact of health and diet on businessesGrowing market for sports-related goodsEmployee healthNew foodsA market for new sorts of convenience foodOrganic foods第45页/共95页8 Cultural trends8.1 Health an8.3 Women in workOvert discrimination is where one group is treated less favourably than a

48、nother.Indirect discrimination makes it harder for somebody of a particular group to fulfill requirement.Equal pay for equal work and for equal value第46页/共95页8.3 Women in work第46页/共95页8.4 Environmentalism8.5 The business responseGreen productsChanged practicesLimitsEducation and confusionEnvironment

49、al impact assessments第47页/共95页8.4 Environmentalism第47页/共95页QuestionsWhich of the following provides an example of indirect discrimination?A When one group is treated less favourably than anotherB When conditions are imposed, with which a substantial proportion cannot complyC When a person is penalis

50、ed for giving information or taking actionD The use of threatening, intimidarory, offensive or abusive language or behaviourAnswer:B第48页/共95页QuestionsWhich of the followin9 The impact of technology on organisations9.1 Organisation structureNew structures throughDownsizingDelayeringOutsourcing第49页/共9

51、5页9 The impact of technology on 9.1.1 Span of controlAbility of the managerAbility of the subordinatesNature of the taskThe geographical dispersalThe availability of good quality information第50页/共95页9.1.1 Span of control第50页/共95页9.1.2 Tall and flat organisations第51页/共95页9.1.2 Tall and flat organisat

52、i9.1.3 Organisation structure and information systemsRelated第52页/共95页9.1.3 Organisation structure a9.2 Other effects of IT on organisations9.2.1 Routine processing (quicker routine processing)9.2.2 Digital information and record keeping (digital information easily sorted)9.2.3 Employment issues (emp

53、loyee skills base changing)9.2.4 Technological change (continued change to keep up)9.2.5 Customer service (customer service enhanced)9.2.6 Information markets (information as a commodity)Information is a commodity which can be bought, sold or exchanged.9.2.7 Developments in communications (Email, vo

54、icemail, video-conferencing)第53页/共95页9.2 Other effects of IT on org9.3 IT and the employee / employer relationshipReduced need to follow the chain-of-commandInformation overloadNature of workClose business relationships regardless of geographical locationMore flexible working arrangementsGreater mon

55、itoring and controlDelayeringDownsizing第54页/共95页9.3 IT and the employee / empl9.4 Homeworking and supervisionTelecommuting 9.5 OutsourcingThe contracting out of specified operation or services to an external vendor9.5.1 Types of outsourcingAd-hocProject managementPartialTotal第55页/共95页9.4 Homeworking

56、 and supervisio9.5.2 The advantages and disadvantages of outsourcingAdvantagesRemove uncertainty about costLong-term contracts encourage planning for the futureEconomies of scaleA specialist organisation is able to retain skills and knowledgeNew skills and knowledge become availableFlexibility (cont

57、ract permitting) 第56页/共95页9.5.2 The advantages and disadDisadvantagesInformation and its provision is an inherent part of the business, too important to be contracted outConfidential information, riskyNo onus upon internal management to keep up with new developments or to suggest new ideas Locked in

58、 to an unsatisfactory contractUnawareness of the potential costs and benefits of IS/IT within the organisation第57页/共95页Disadvantages第57页/共95页QuestionsWhich of the following is not likely to effect an organisations span of control?A Nature of the taskB Age of the organisationC Ability of the managers

59、D Availability of good quality informationAnswer:B第58页/共95页QuestionsWhich of the followinBusiness automation often results in the loss of jobs for members of middle management. This is known as:A DownsizingB DelayeringC OutsourcingD DegradingAnswer:B第59页/共95页Business automation often resuWhat does t

60、he term information market refer to?A The transfer of information between networks and systems can be carried outB Systems are likely to be superseded by newer onesC Any user can share or exchange informationD Information is a commodity which can be bought, sold or exchangedAnswer:D第60页/共95页What doe