New PDF release: ACCA F1 Accountant in Business Key Study Text

By Emile Woolf International

ISBN-10: 1848430256

ISBN-13: 9781848430259

The Accountant in enterprise syllabus acts as an introdution to enterprise constitution and function, and to accountancy as a primary company functionality. The syllabus starts off with an exam of the structureand governance of companies, in brief introducing ethics.

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Additional info for ACCA F1 Accountant in Business Key Study Text

Sample text

In an entrepreneurial organisation, there might be just one manager, the owner of the business. When there is just one manager, management decisions at all three levels must be taken by the same person. com for Q/As, Notes & Study Guides © EWP Chapter 1: The structure of business organisations Basic concepts of organisation and management structure 4 „ The direction and management of a business „ Span of control „ Authority and responsibility „ Scalar chain „ Centralisation and decentralisation Basic concepts of organisation and management structure This section considers some basic concepts of organisation and management structure, and the advantages and disadvantages of different structures.

This is because they do not have strong self-interest in the affairs of the company, and they can use their external experience and knowledge to contribute positively to strategic discussions at board meetings. 2 Span of control The span of control refers to the number of subordinates for whom a manager is directly responsible and over whom the manager has authority. For example, if a manager has six subordinates who report directly to him, the span of control for that manager is six. In an organisation structure, or in the organisation structure for a particular function or department, there is often a similar span of control for managers at the same level in the management hierarchy.

They acquire suitable assets and resources for the business, including employees, and decide how these should be used. - They create groups of jobs within departments or work sections. - They appoint individuals to carry out those jobs. com for Q/As, Notes & Study Guides © EWP Chapter 1: The structure of business organisations - They delegate authority within the management structure, and make particular managers responsible for particular tasks. - They gather the resources – men, materials, equipment and money – to enable the tasks to be carried out.

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ACCA F1 Accountant in Business Key Study Text by Emile Woolf International

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