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ACCA考试公司法和商法F4重点内容27

来源 :中华考试网 2016-03-23

  2.1 The main functions within an organisation

  The main departments in a business organisation are as follows:

  DepartmentRoleKey concerns

  Research and development§ Improving existing products

  § Developing new products§ Anticipating customer needs

  § Generating new ideas

  § Testing

  § Cost

  purchasing§ Acquiring the goods and services necessary for the business§ Price and payment terms

  § Quality

  § Stock levels/delivery schedules

  Production§ Converting raw materials into finished goods§ Quality (of materials and finished goods)

  § Costs

  § Wastage/efficiency

  § Stock levels/production schedules

  Direct service provision§ Providing service to clients (e.g. accountancy firm)§ Quality

  § Time sheets/scheduling

  marketing§ Identifying customer needs

  § Market research

  § Product design

  § Pricing

  § Promotion

  § Distribution§ Customer needs

  § Quality

  § Promotional strategy

  § Distribution channel strategy

  § Pricing strategy

  administration§ Administrative support

  § Processing transactions§ Efficiency

  § Information processing

  Finance§ Bookkeeping

  § Financial reporting

  § Financial controls

  § Budgeting

  § The raising of capital§ Accuracy and completeness of record keeping

  § Monthly management reporting

  § Annual financial reporting

  Human resources§ Job analysis and job design

  § Recruitment and selection

  § Performance appraisal

  § Rewards (e.g. setting pay)

  § Training and develop

  § Grievances and discipline§ Staff competence

  § Staff commitment/motivation

  § Cost

  § Staff welfare (e.g. stress)

  § Compliance (e.g. equal opportunities legislation)

  Test your understanding 7

  Which of the following is not part of the responsibility of a research and development department?

  A Improving existing products.

  B Developing new products.

  C Researching new technologies for application to future products.

  D Researching market demand for products.

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