又到了给大家分享ACCA考试会计师与企业科目知识点分享时刻了，备考的小伙伴赶紧来看看吧!

Classifying organization by ownership/control

Public sector organizations

The public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organizations.

Illustration 3 – The nature of organizations

The composition of the public sector varies by country, but in most countries, the public sector includes such services as:

§ police

§ military

§ public roads

§ public transit

§ primary education and

§ healthcare for the poor.

Private sector organizations

The private sector, comprising non-government organizations, is that part of a nation’s economy that is not controlled by the government.

Illustration 4 – The nature of organizations

This sector thus includes:

§ businesses

§ charities and

§ clubs.

Within these will be profit-seeking and not-for-profit organizations.

Co-operatives

A co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.

(The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995).

Co-operatives are thus businesses with the following characteristics:

§ They are owned and democratically controlled by their members – the people who buy their goods or use their services. Investors do not own them.

§ Co-operatives are organized solely to meet the needs of the member-owners, not to accumulate capital for investors.

Illustration 5 – The nature of organizations

For example, a retail co-operative could comprise a group of people who join to increase their buying power to qualify for discounts from retailers when purchasing food.

Expandable text

Co-operatives are similar to mutual organizations in the sense that the members/clients also own the organizations that they exist for. However, they tend to deal in primarily tangible goods and services such as agricultural commodities or utilities rather than intangible products such as financial services.

以上就是帮考网带给大家的全部内容，希望能够帮到大家!预祝大家在ACCA考试中取得满意的成绩，如果想要了解更多关于ACCA考试的资讯，敬请关注帮考网!