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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

  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

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