2011年ACCA《F1会计师与企业》辅导讲义(12)

　1.3 Centralisation and decentralisation
　　Another method of analyzing structures is by reference to the level at which decisions are made.

Expandable text
　　Few organisations adopt a pure structural type; the skill is in blending the structure to the organisation’s circumstances. There is a whole range of ‘shades of grey’ between these pure types of structure, e.g. a company may move from a functional to a divisional structure by a series of small incremental changes.
　　Test your understanding 1
　　Outline the main features of a functional organisational structure.
　　Test your understanding 2
　　Food plc is company that manufactures dried packet and tinned soups, tinned vegetables and is about to start making specialist soups for sale in small delicatessens hot healthy ‘food on the go’. They have recently recruited a specialist from ‘Gourmet Soups’ to help them with their new venture. The packet and tinned soups are sold to 2 major supermarkets, the tinned vegetables to many outlets. Design an organisational structure for Food plc.Expandable text
　　Few organisations adopt a pure structural type; the skill is in blending the structure to the organisation’s circumstances. There is a whole range of ‘shades of grey’ between these pure types of structure, e.g. a company may move from a functional to a divisional structure by a series of small incremental changes.
　　Test your understanding 1
　　Outline the main features of a functional organisational structure.
　　Test your understanding 2
　　Food plc is company that manufactures dried packet and tinned soups, tinned vegetables and is about to start making specialist soups for sale in small delicatessens hot healthy ‘food on the go’. They have recently recruited a specialist from ‘Gourmet Soups’ to help them with their new venture. The packet and tinned soups are sold to 2 major supermarkets, the tinned vegetables to many outlets. Design an organisational structure for Food plc.

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11

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