24周年

財稅實務(wù) 高薪就業(yè) 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.50 蘋果版本:8.7.50

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

ACCA2011年6月份考試大綱(F1)(4)

來源: www.accaglobal.com 編輯: 2010/12/30 09:42:25 字體:

  隨著ACCA2010年12月份考試的結(jié)束,考生正式進入ACCA2011年6月份的考試備考當中,為幫助廣大考生迅速掌握考試要點,定位好備考重點,正保會計網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨,將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南,以饗考生!該大綱和學習指南旨在幫助考生規(guī)劃學習,并為每一部分的考點提供詳細的信息。

  Study Guide

  A BUSINESS ORGANISATIONAL STRUCTURE,GOVERNANCE AND MANAGEMENT

  1.The business organisation and its structure

  a)Identify the different types of organisation:[1]

  i)Commercial

  ii)Not-for-profit

  iii)Public sector

  iv)Non-governmental organisations

  v)Cooperatives

  b)Describe the different ways in which organisations may be structured:entrepreneurial,functional,matrix, divisional,departmental,by geographical area and by product.[1]

  c)Describe the roles and functions of the main departments in a business organisation:[1]

  i)research and development

  ii)purchasing

  iii)production

  iv)direct service provision

  v)marketing

  vi)administration

  vii)finance.

  d)Explain the characteristics of the strategic,tactical and operational levels in the organisation in the context of the Anthony hierarchy.[1]

  e)Explain the role of marketing in an organisation:[1]

  i)the definition of marketing

  ii)the marketing mix

  iii)the relationship of the marketing plan to the strategic plan

  f)Explain basic organisational structure concepts:[2]

  i)separation of direction and management

  ii)span of control and scalar chain

  iii)tall and flat organisations

  g)Explain centralisation and decentralisation and list their advantages and disadvantages.[1]

  2.The formal and informal business organisation

  a)Explain the informal organisation and its relationship with the formal organisation.[1]

  b)Describe the impact of the informal organisation on the business.[2]

  3.Organisational culture in business

  a)Define organisational culture.[1]

  b)Describe the factors that shape the culture of the organisation.[1]

  c)Explain the contribution made by writers on culture:[1]

  i)Schein-determinants of organisational culture

  ii)Handy-four cultural stereotypes

  iii)Hofstede-international perspectives on culture

  4.Stakeholders of business organisations

  a)Define the internal stakeholder and list the different categories of internal stakeholder.[1]

  b)Define connected and external stakeholders and explain their impact on the organisation.[1]

  c)Identify the main stakeholder groups and the objectives of each group.[1]

  d)Explain how the different stakeholder groups interact and how their objectives may conflict with one another.[1]

  5.Information technology and information systems in business

  a)Discuss the types of information technology and information systems used by the business organisation.[1]

  b)List the attributes of good quality information.[1]

  c)Explain how the type of information differs and the purposes for which it is applied at different levels of the organisation:strategic,tactical and operational.[1]

  d)Identify the different sources of internal and external information.[1]

  e)Describe the main features of information systems used within the organisation.[1]

  6.Committees in the business organisation

  a)Explain the purposes of committees.[1]

  b)Describe the types of committee used by business organisations. [1]

  c)List the advantages and disadvantages of committees.[1]

  d)Explain the roles of the Chair and Secretary of a committee.[1]

  7.Business ethics and ethical behaviour

  a)Define business ethics and explain the importance of ethics to the organisation and to the individual.[1]

  b)Identify influences that determine whether behaviour and decisions are ethical or unethical.[1]

  c)Identify the factors that distinguish a profession from other types of occupation.[1]

  d)Explain the role of the accountant in promoting ethical behaviour.[1]

  e)Recognise the purpose of international and organisational codes of ethics and codes of conduct,IFAC,ACCA etc.[1]

  8.Governance and social responsibility in business

  a)Recognise the concept of separation between ownership and control.[1]

  b)Define corporate governance and social responsibility and explain their importance in contemporary organisations.[1]

  c)Explain the responsibility of organisations to maintain appropriate standards of corporate governance and corporate social responsibility.[1]

  d)Briefly explain the main recommendations of best practice in effective corporate governance:[1]

  i)Non-executive directors

  ii)Remuneration committees

  iii)Audit committees

  iv)Public oversight

  e)Explain how organisations take account of their social responsibility objectives through analysis of the needs of internal,connected and external stakeholders.[1]

  f)Identify the social and environmental responsibilities of business organisations to internal,connected and external stakeholders.[1]

  參與論壇討論>>

我要糾錯】 責任編輯:xyz

免費試聽

  • Jessie《FR 財務(wù)報告》

    Jessie主講:《FR 財務(wù)報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》

    何 文主講:《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - galtzs.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號