ACCA考试之F1辅导讲义回顾(11)

ACCA考试之F1辅导讲义回顾(11)

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Chapter 2

organisation structure

Chapter learning objectives

Upon completion of this chapter you will be able to:

§ explain the different ways in which an organisation might be structured

§ list advantages and disadvantages of each type of organizational arrangement

§ define the terms scalar chain and span of control

§ what factors influence the span of control

§ give reasons why ownership and management of the organisation are often separated

§ explain what is meant by centralised/decentralised structure

§ what are the advantages and disadvantages of the informal organisation

§ identify what impact the informal organisation has on the business

§ how can managers foster the benefits of the informal organization while at the same time reducing its potential disadvantages. 1 Organisational structure

1.1 Different types of structure

A typical pattern of structure change can be represented by the following sequence.

Entrepreneurial

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§ This type of structure is built around the owner manager and is typical of small companies in the early stages of their development.

§ The entrepreneur often has specialist knowledge of the product or service

§ Example owner/managed business

AdvantagesDisadvantages

§ Fast decision making.

§ More responsive to market.

§ Goal congruence

§ Good control

§ Close bond to workforce§ Lack of career structure.

§ Dependant on the capabilities of the manager/owner

§ Cannot cope with diversification/ growth.

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