ACCA F1 Accountant in Business

advertisement
Chapter 6
Organisational culture and
committees
Qiang Jiang
School of Business
Sichuan University, China
jiang.qiang@outlook.com
Topic list
1 Organisational departments and functions
2 What is culture?
3 Organisation culture
4 Culture and structure
5 Committees
1 Organisational departments and
functions
• Research and development
– Product and process research
• Purchasing
– Purchasing manager’s responsibility
•
•
•
•
•
•
•
Inputs for production
Inputs for administration
Cost control
Liaison with the R&D
Supplier management
Information
Inventory levels
1 Organisational departments and
functions
• Production
– Relationships with other functions
•
•
•
•
•
Product design is co-ordinated with R&D
Job design
Sales department
Human resources deparment
Finance department
1 Organisational departments and
functions
• Service operations
– The nature of services
•
•
•
•
Intangibility
inseparability
variability
Ownership
– Implications of service provision
•
•
•
•
Poor service quality on one occasion
Complexity
Pricing
Human resources management
1 Organisational departments and
functions
• Marketing
– roles
•
•
•
•
Sales support
Marketing communication
Operation marketing
Strategic marketing
– Marketing strategy and corporate strategy
1 Organisational departments and
functions
• Marketing orientation
– Product
– A variant of production orientation
– Sales
– Marketing
1 Organisational departments and
functions
• Satisfying customer needs: the marketing mix
– Product
– Price
– Place
– Promotation
1 Organisational departments and
functions
• Market segmentation
– Mass marketing
– Targeted marketing
1 Organisational departments and
functions
• Administration
– Advantages of a centralized administration office
• Consistency
• Security/control
• Head office
• Economies of scale
• Single location
– Disadvantages of a centralized administration office
• Have to wait
• Reliance on head office
• Impact across the organisation
1 Organisational departments and
functions
• The finance function
– Roles of the finance function
•
•
•
•
Raising money
Recording and controlling
Information to managers
Reporting
1 Organisational departments and
functions
• The finance function
– Raising money: sources of finance
•
•
•
•
•
•
•
The capital market
Money markets
Retained earnings
Bank borrowing
Government sources
Venture capital
International money and capital markets
1 Organisational departments and
functions
• The finance function
– Financial accounting
• Recording financial transactions
• Reporting to shareholders
– Treasury management
•
•
•
•
•
•
Cash budgeting
A bank overdraft
Repaying
Cash flows
Cashier’s duties
Foreign currency dealing
1 Organisational departments and
functions
• Working capital and other matters
– Cash
– Accounts receivables
– Account payable
– Inventory
1 Organisational departments and
functions
• Management accounting information
– Planning
– Decision making
– Control
1 Organisational departments and
functions
• Co-ordination with other departments
– Payables ledger section
– Receivables ledger section
– Debt collection staff
– Financial accounting
1 Organisational departments and
functions
• Why is human resource management
imporant?
– Increase productivity
– Enhance group learning
– Reduce staff turnover
– Encourage initiative
1 Organisational departments and
functions
• The human resource cycle
– Selection
– Appraisal
– Training and development
– Reward
– Performance
2 What is culture
• Spheres of culture
– Culture may therefore be identified as was of
behaving, and ways of understanding, that are
shared by a group of people
– Culture can be discussed on many different levles
2 What is culture
• Elements of culture
– The first level
– The second level
– The third level
3 organisation culture
• Manifestations of culture in organisations
– Beliefs and values
– Behaviour
– Artefacts
– Rituals
– Symbols
3 organisation culture
• What shapes organisation culture
• Influences on organisational culture
– Founder
– History
– Leadership and management style
– Organisation’s environment
管理文化类型的探讨
• 汉迪对于管理众神的探讨从哈里森(Roger
Harrison)的论述开始。“哈里森认为,有四
种主要的组织文化形式,即权力文化(Power
Culture)、角色文化(Role Culture)、任务文化
(Task Culture)和人员文化(Person Culture)。”
根据每一种组织文化的特征,确定了代表
它们的相应神碉:宙斯、阿波罗、雅典娜
以及狄俄尼索斯。
4 cullture and structure
•
•
•
•
•
•
•
Power culture
Role culture
Task culture
Person culture
A contingency approach
The impact of national culture
The Hofstede model
海尔特·霍夫斯泰德
• 海尔特·霍夫斯泰德,是社会人文学博士,曾主管
过IBM欧洲分公司的人事调查工作,荷兰马城
(Maastricht)大学国际管理系名誉教授,在欧洲
多所大学任教,并担任香港大学荣誉教授,从事
组织机构人类学和国际管理
• 霍夫斯泰德曾两次在IBM调查了11.6万名员工,从
大量的调查数据着手进行研究,试图找出能够解
释导致大范围内文化行为差异的因素。基于“价
值观是文化的基石”这一观点,他从四个方面衡
量各个国家的文化差异和特征:权力距离、不确
定性规避、个人主义/集体主义、男性化/女性化。
霍夫斯泰德研究成果的缺陷
• 首先,霍夫斯泰德假定,文化与国家之间是一对
一的关系,但许多国家有多种文化。
• 其次,这一研究可能受到文化的局限。
• 再次,霍夫斯泰德的研究对象,不仅只是在计算
机工业单一行业里的工作人员。
• 最后一点要小心的是,现在看来霍夫斯泰德的工
作是过时了。
5 committees
• Purpose of committees
– Creating new ideas
– Communication
– Participation
– Combining abilities
– Co-ordination
– Representation
– recommendations
5 committees
•
•
•
•
•
•
•
Types of committee
Executive
Standing
Ad hoc
Sub-committees
Joint
Management
5 committees
• Advantages of committees
– Consolidation of power and authority
– Delegation
– Blurring responsibility
– Delay
5 committees
• Disadvantages of committees
– Apt to be too large for constructive action
– Time-consuming and expensive
– Delays may occur if matters of a routine nature
are entrusted to committees
– Operations may be jeopardized by the frequent
– Incorrect or ineffective decisions
– compromise
5 committees
Download