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Professional Accounting Education
Provided byAcademy of Professional Accounting (APA)
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ACCA P3
Business Analysis
商业分析
ACCA Lecturer: Carrie Ni
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1
2
3 Organisational forms
People in organisation
Organisational structure
HR cycle
4Job Design
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The growing importance of HR management
Human resource management has grown in importance
because:
•Demography/population-fewer younger people.
•Greater technical contect of many jobs.
•Movement to service industries away from manufacturing.
•Greater job mobility so a greater recruitment burden.
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The HR cycle -appraisal(Q4 June 2010-a)
•Performance review
•Potential review
•Reward review
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Organisational structure
•Internal VS external
•Tall/narrow VS wide/flat
•Centralisation VS decentralisation
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External relationship
External relationship
•Increasingly focus on co-operation rather than rivalry. These
new structures are known as boundary-less organizations.
Boundary-less organizational structure
•Structure their operations to allow for collaboration with
external parties.
•Build relationships with suppliers, competitors and customers
to increase the organizations flexibility to respond to
change.
•Include hollow, modular, virtual and network organization
structures.
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External relationship
Hollow organization structure
•Outsourcing is central to its creation, as non-core processes
such as human relations, payroll and logistics are
outsourced to specialist providers (‘hollowed out’
entity).
•Enable an organization to concentrate on its core value
adding activities, being thoes areas that provide the
organization with a competitive advantage.
•Reduce workforce and cut costs.
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External relationship
Modular organization structure
•Share some of the same features as the hollow organization
structure.
•Outsource some parts of its production to specialist
providers and then assemble the outsourced
components in-house to produce a final product.
•Commonly used in hi-tech industries (eg. Aircraft
manufacture).
•Lower production costs and improve the efficiency of the
organization’s internal operations.
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External relationship
Outsourcing
•Contract out certain internal business functions to a 3rd
party
•Release management time and cost saving, etc.
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External relationship
Off shoring
•A form of outsourcing involving an external entity based in a
different country providing an organization with a
particular product or process which have previous been
provided in house (eg. call centre)
For Against
•Cost savings •Quality
•Focus on core activities • Public perception
•Capability gained/skill lent • Loss of control
•Flexibility
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External relationship-The shamrock organisation
Handy: 'core of essential executives and workers supported
by outside contractors and part-time help'.
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Tall/Wide
Tall: Wide:
•Task specialisation •Flexible working
•Formal •Relatively informal
•Slow to react •Faster to react
•Many middle managers •Fewer managers
•Personal responsibility
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Centralisation/Decentralisation
Decentralisation is good because:
•Top managers have more time for strategic decisions.
•Better decisions: fast, functional experts, geographical
experts.
•Motivation of staff.
•Training and assessment of staff
But
•A risk of poor coordination-dysfunctional decision making
•Some duplication of effort/services
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Illustration-comparison
Entrepreneurial Organizational
•Simple, informal and flexible with few staff and no significant
middle-line hierarchy
•Personally control through direct supervision (face to face)
by the boss
•Simple and dynamic environment
•Strong leadership, autocratic
•Small and young organization.
•Power culture
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Illustration-comparison
Machine Bureaucracy
•Sharp division of labour and strict hierarchy
•Simple and stable environment
•Usually larger, mature organization
•Rationalized, standardized processes
•Role culture
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Motivation
•Maslow
•Herzberg
•Theory X/Y
•Contingency theory
•Job design
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Job design(Q4 June 2013-b)
•Refers to how managers decide what tasks are to be carried
out by each employee.
•Four approaches to job design
-scientific management
-the Japanese model
-job enrichment
-re-engineering