ACCA的難度，大家都知道，ACCA的講義是在ACCA課本的基礎(chǔ)上的總結(jié)與分析，目的在于幫助考生更好的理解ACCA的各個(gè)科目。下面澤稷小編就帶大家來(lái)看看F1講義的主要內(nèi)容：
       The business organisation
       Chapter learning objectives
　　Upon completion of this chapter you will be able to:
　　§ define the term organisation
　　§ explain the need for a formal organisation
　　§ distinguish between different types of organisation
　　§ summarise the main areas of responsibility for different functions within an organisation§ explain how different departments co-ordinate their activities
　　§ explain the nature and process of strategic planning
　　§ explain the purpose of each level of organizational management.》》ACCA網(wǎng)課試聽(tīng)領(lǐng)取
　　1 The nature of organisations
　　1.1 What is an organisation
　　‘Organisations are social arrangements for the controlled performance of collective goals.’ (Buchanan and Huczynski)The key aspects of this definition are as follows:
　　§ collective goals
　　§ social arrangements
　　§ controlled performance.
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　　As yet there is no widely accepted definition of an organisation. This is because the term can be used broadly in two ways:》》ACCA網(wǎng)課試聽(tīng)領(lǐng)取
　　§ It can refer to a group or institution arranged for efficient work. To organise implies that there is an arrangement of parts or elements that produces more than a random collection.
　　§ Organisation can also refer to a process, i.e. structuring and arranging the activities of the enterprise or institution to achieve the stated objectives. The very work organisation implies that there is order or structure，There are many types of organisations, which are set up to serve a number of different purpose and to meet a variety of needs. They include:
　　§ service companies
　　§ factories
　　§ retail companies
　　§ political parties
　　§ charities
　　§ local councils
　　§ the army, navy and air force
　　§ schools.》》ACCA網(wǎng)課試聽(tīng)領(lǐng)取

　　What they all have in common in summarised in the definition given by Buchanan and Huczynski:
　　Organisations are social arrangements for the controlled performance of collective goals.’
　　(a) ‘Collective goals’– organisations are defined primarily by their goals. A school has the main goal of educating pupils and will be organised differently from a company where the main objective is to make profits.》》ACCA網(wǎng)課試聽(tīng)領(lǐng)取
　　(b) ‘Social arrangements’– someone working on his own does not constitute an organisation. Organisations have structure to enable people to work together towards the common goals. Larger organisations tend to have more formal structures in place but even small organisations will pide up responsibilities between the people concerned.
　　(c) ‘Controlled performance’– organisations have systems and procedures to ensure that goals are achieved. These could vary from ad-hoc informal reviews to complex weekly targets and performance review.》》ACCA網(wǎng)課試聽(tīng)領(lǐng)取
　　For example, a football team can be described as an organisation because:
　　§ It has a number of players who have come together to play a game.
　　§ The team has an objective (to score more goals than its opponent).
　　§ To do their job properly, the members have to maintain an internal system of control to get the team to work together. In training they work out tactics so that in play they can rely on the ball being passed to those who can score goals.
　　§ Each member of the team is part of the organisational structure and is skilled in a different task; the goalkeeper has more experience in stopping goals being scored than those in the forward line of the team.》》ACCA網(wǎng)課試聽(tīng)領(lǐng)取
　　§ In addition, there must be team spirit, so that everyone works together. Players are encouraged to do their best, both on and off the field.
　　Test your understanding 1
　　Which of the following would be considered to be an organisation
　　(i) A sole trader
　　(ii) A tennis club
　　(iii) A hospital
　　A) (i), (ii) and (iii)
　　B) (i) and (ii) only
　　C) (ii) and (iii) only
　　D) (i) and (iii) only

       ACCA關(guān)于F1講義的主要內(nèi)容。今天的這份ACCA考試介紹小編就先為同學(xué)們介紹到這里了哦，如果大家對(duì)于ACCA考試還有什么疑問(wèn)的話也可以直接通過(guò)我們澤稷網(wǎng)校的官網(wǎng)和我們的老師取得聯(lián)系》》點(diǎn)擊咨詢《《他們也都會(huì)為你進(jìn)行講解和解答的！

       相關(guān)資訊：ACCA考試題型有哪些？以什么題型為主？