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又到了每日分享小课堂,各位赶快集合。今天帮考网分享的内容是2020年ACCA考试会计师与企业科目辅导资料(4),相关考点都清楚了吗?还未了解的小伙伴一起来看看吧。
Why do we need organizations?
Organizations can achieve results that cannot be produced by individuals on their own. This is because organizations enable people to:
§ share skills and knowledge
§ specialize and
§ pool resources.
As the organization grows, it will reach a size where goals, structures and control procedures need to be formalized to ensure that objectives are achieved.
These issues are discussed in further detail below.
Illustration 1 – The nature of organizations
When families set up and run restaurants, they usually do not have to consider formalizing the organization of their business until they have five restaurants. After this stage, responsibilities have to be clarified and greater delegation is often required.
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There are many reasons why organizations exist:
§ They satisfy social needs, e.g. the companionship of people with similar tastes leads to the formation of clubs, societies and unions. People join organizations because they consider that they will be more secure, more successful, have more needs and wants satisfied and be better off.
§ Organizations exist primarily because they are more efficient at fulfilling needs than individuals who attempt to cater for all their requirements in isolation and without assistance from others. The main reason for this is the ability that organizations have of being able to employ the techniques of specialization and the division of labor. In particular:
§ They save time – a group can accomplish a task more quickly than lone individuals.
§ They pool knowledge – members of organizations can share knowledge and skills.
§ They are power centers – an individual rarely has the power to influence events on a large scale whereas most organizations can influence demand, win orders and create wealth.
Specialization is perhaps the oldest organizational device. It occurs when organizations or individual workers concentrate on a limited type of activity. This allows them to build up a greater level of skill and knowledge than they would if they attempted to be good at everything.
The advantage of arranging work in this way lies in the fact that, by concentrating on one type or aspect of work, it is possible to become much more efficient. By concentrating its expertise into a limited range of activities, the organization plans and arranges its output to achieve the most efficient use of its resources. A key aspect of specialization involves the division of labor.
The specialization of labor developed as industrialization advanced, and large organizations became more popular. It was first used in car production at Ford and is associated with the work of Taylor, which we will be discussing later. The car production process was broken down into many separate tasks and each worker was required to specialize in only one small aspect of the total process. This benefits the manufacturer in three ways:
§ Simple tasks encourage the use of highly specific equipment, e.g. power wrenches that speed up the manufacturing operation.
§ Semi-skilled labor can be employed rather than highly skilled operatives.
§ Workers are only responsible for one process and so are able to develop a high level of expertise and increase their output per period.
Modern industrialized economies make great use of specialization and the division of labor, but for organizations to gain the full benefits of these techniques they also employ another organizational device known as hierarchy. We will be examining this further when we discuss the distribution of authority, responsibility and accountability within the organization.
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