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Professional Accounting Education

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Copyright © ACCAspace.comACCAspace 中国ACCA特许公认会计师教育平台

ACCA P3

Business Analysis

商业分析

ACCA Lecturer: Carrie Ni

Copyright © ACCAspace.comACCAspace 中国ACCA特许公认会计师教育平台 2

1

2

3 Organisational forms

People in organisation

Organisational structure

HR cycle

4Job Design


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.


Human Resource


HR cycle


The HR cycle -appraisal(Q4 June 2010-a)

•Performance review

•Potential review

•Reward review


Organisational structure

•Internal VS external

•Tall/narrow VS wide/flat

•Centralisation VS decentralisation


Intenal relationship-Functional


Intenal relationship-Divisional


Intenal relationship-Matrix structure


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.



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.



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.



Outsourcing

•Contract out certain internal business functions to a 3rd

party

•Release management time and cost saving, etc.



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


External relationship-Virtual organisation


External relationship-The shamrock organisation

Handy: 'core of essential executives and workers supported

by outside contractors and part-time help'.


Tall/Wide

Tall: Wide:

•Task specialisation •Flexible working

•Formal •Relatively informal

•Slow to react •Faster to react

•Many middle managers •Fewer managers

•Personal responsibility


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


Organisational forms (Q3 DEC 2010-b)


The entrepreneurial form


Machine bureaucracy


The professional


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


Illustration-comparison

Machine Bureaucracy

•Sharp division of labour and strict hierarchy

•Simple and stable environment

•Usually larger, mature organization

•Rationalized, standardized processes

•Role culture


Motivation

•Maslow

•Herzberg

•Theory X/Y

•Contingency theory

•Job design


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

Professional Accounting Education

Provided byAcademy of Professional Accounting (APA)

academy of professional accounting (apa)accaspace.com/upload/acca_p3/ppt/p3_chapter_16... · acca...

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