ACCA考试公司法和商法F4重点内容12
来源 :中华考试网 2016-03-10
中Classifying organisations by profit orientation
Organisations can be classified in many different ways, including the following:
Profit seeking organisations
Some organisations, such as companies and partnerships, see their main objective as maximising the wealth of their owners. Such organisations are often referred to as ‘profit-seeking’.
The objective of wealth maximisation is usually expanded into three primary objectives:中 华 考 试 网
§ to continue in existence (survival)
§ to maintain growth and development
§ to make a profit
Expandable text
Peter Drucker has suggested that profit-seeking organisations typically have objectives relating to the following:
§ market standing
§ innovation
§ productivity
§ physical and financial resources
§ profitability
§ manager performance and development
§ worker performance and attitude
§ public responsibility
Not-for-profit organisations