《F讲义学习教案课件.pptx》由会员分享，可在线阅读，更多相关《F讲义学习教案课件.pptx（95页珍藏版）》请在三一办公上搜索。
1、会计学,1,上海财大ACCA F讲义,会计学1上海财大ACCA F讲义,1 Analysing the environment,The environment is everything that surrounds an organisation, physically and socially.Management cannot control the environment, however it influences all aspects of organisational activity and so must be viewed strategically.,第1页/共95页,
2、1 Analysing the environmentThe,Organisation must consider its environment,第2页/共95页,Organisation must consider it,Global / localGeneral / taskGeneral (or macro) environment influence all organisations indirectly. PEST factorsTask (or micro) environment has a direct impact on the organisation. Five co
3、mpetitive forces,第3页/共95页,Global / local第3页/共95页,The environment is a source of uncertainty.Simplicity / complexityThe variety of influences faced by an organisationThe amount of knowledge necessaryThe interconnectedness of environmental influencesStability / dynamism,第4页/共95页,The environment is a s
4、ource of,1.1 The changing environmentGlobalisation of businessScience and technology developmentsMergers, acquisitions and strategic alliancesChanging customer values and behaviourIncreased scrutiny of business decisions by government and the publicIncreased liberalisation of trade, and deregulation
5、 and co-operation between business and government have eased access to foreign marketsChanges in business practices: downsizing,outsourcing and reengineeringChanges in the social and business relationships between companies and their employees, customers and other stakeholders.,第5页/共95页,1.1 The chan
6、ging environment第5,Questions,Which of the following headings is not part of a normal PEST analysis?A PoliticalB EcologicalC SocialD TechnologicalAnswer:B,第6页/共95页,QuestionsWhich of the followin,2 The political and legal environment,2.1 The political and legal environmentCommon legal factors in envir
7、onmentGeneral commercial law (contract, tort)Criminal law (theft, insider dealing)Company law (directors duties, reporting)Employment law (trade union, minimum wage),第7页/共95页,2 The political and legal envi,More common legal factorsHealth and Safety (fire, personal safety)Data protection (use of info
8、rmation)Marketing / sales (consumers, advertising)Environment (emissions, waste disposal)Tax law (VAT, PAYE),第8页/共95页,More common legal factors第8页/共,2.2 The impact of governmentPorter notes several ways whereby the government can directly affect the economic structure of an industryCapacity expansio
9、nDemandDivestment and rationalisationEmerging industriesEntry barriersCompetitionRegulate the adoption of new products in some industriesNational and EU institutions also affect the operating activities of some organisations,第9页/共95页,2.2 The impact of government第9,2.3 Influencing governmentEmploy lo
10、bbyists to put their case to individual ministers or civil servants.Give MPs (Member of Parliament) non-executive directorshipsTry to influence public opinion, and hence the legislative agenda, by advertisingEU regulations, for practical purposes, take priority over national lawIt is therefore much
11、better to influence the drafting process of new regulations than to try and get them changed once they have been implemented,第10页/共95页,2.3 Influencing government第10页,2.4 Political risk and political changeIn UK, government will publish a green paper discussing a proposed change in the law, before is
12、suing a white paper and passing a bill through parliament.The political risk in a decision is the risk that political factors will invalidate the strategy and perhaps severely damage the firm.,第11页/共95页,2.4 Political risk and politic,2.5 International tradePotentially subject to a higher level of po
13、litical risk2.6 The European UnionThe European Union operates a single European market, allowing for the free movement of labour, goods and services, and free competitions.Harmonising technical standards, opening up areas such as telecommunications to competition, consumer protection, mutual recogni
14、tion of professional qualifications and so on.,第12页/共95页,2.5 International trade第12页/共9,2.7 International trade liberalisation: the World Trade Organisation (WTO)The World Trade Organisation was set up to promote free trade and resolve disputes between trading partners.The theory of comparative adva
15、ntage suggests that free trade is the best way to promote global economic growth and, by implication, domestic prosperity.,第13页/共95页,2.7 International trade libera,3 Employment protection,3.1 RetirementBan ageismRetirement ages for men and women are being equalised.3.2 ResignationExit interviewPerio
16、d of notice,第14页/共95页,3 Employment protection3.1 Ret,3.3 DismissalStatutory minimum period of noticeA written statement of the reasons for dismissal3.4 Wrongful dismissalThe employer has dismissed an employee however they have breached the terms of the contract. It relates to the method of dismissal
17、.3.5 Unfair dismissalThe employee has been dismissed for an arbitrary reason the onus is on the employer to prove that it was a fair dismissal.3.6 Disciplinary procedures,第15页/共95页,3.3 Dismissal第15页/共95页,3.7 RedundancyCertain legal minima for compensation offered, based on age and length of service3
18、.7.1 Procedure for handling redundanciesThe impact of a redundancy programme can be reduced in several waysRetirement of staff over the normal retirement ageEarly retirement to staff approaching normal retirement ageRestrictions on recruitment to reduce the workforce overtime by natural wastageDismi
19、ssal of part-time or short-term contract staffOffering retraining and / or redeployment within the organisationSeeking voluntary redundanciesLIFO principleProvide benefits in excess of the statutory minimumProvide advice and outplacement counseling3.8 Equal opportunities,第16页/共95页,3.7 Redundancy第16页
20、/共95页,4 Data protection and security,4.1 Why is privacy an important issue?4.2 The Data Protection Act 1998Protects individuals about whom data is held. Both manual and computerised information must comply with the Act.,第17页/共95页,4 Data protection and security,4.3 Definition of terms used in the Act
21、Personal data is information about a living individual.Data users are organisations or individuals who control personal data and the use of personal data.A data subject is an individual who is the subject of personal data.,第18页/共95页,4.3 Definition of terms used i,4.4 The data protection principlesTo
22、 protect individual privacyTo harmonise data protection legislation,第19页/共95页,4.4 The data protection princi,Data Protection Act 1998 principles,data processed fairly and lawfullyobtained for specified, lawful purposesadequate, relevant and not excessiveaccurate and up-to-datenot kept for longer tha
23、n necessary processed in line with rights of data subjects appropriate measures taken against unauthorised use no transfer to countries where data protection rights not upheld,第20页/共95页,Data Protection Act 1998 pri,4.4.1 The rights of data subjectsSeek compensationPut inaccurate data right or wiped
24、offObtain access to dataSue a data user,第21页/共95页,4.4.1 The rights of data subje,Questions,The Data Protection Act enables organisations to indiscriminately（不加选择地，任意地） utilise information held on all databases. True or false?A TrueB FalseAnswer:B,第22页/共95页,Questions The Data Protection,5 Health and
25、safety,5.1 Importance of maintaining health and safety at workAn employer has legal obligations under UK and EU lawAccidents and illness cost the employer moneyThe companys image in the marketplace and society may suffer,第23页/共95页,5 Health and safety5.1 Importa,5.2 Employers duties Safe work practic
26、es / environment Plant / machinery maintained Training: encourage safe working practices Communication of policies Risk assessments and controls Share information regarding hazards and risks Identify those most at risk Employ competent advisers,第24页/共95页,5.2 Employers duties第24页/共95页,5.3 Employees d
27、uties Take reasonable care Allow employer to carry out duties Not interfere with machinery Inform employer of dangers Use all equipment properly,第25页/共95页,5.3 Employees duties第25页/共95页,5.4 Accident and safety policiesAccident are expensiveAn employee can sueReducing the frequency and severity of acc
28、identsAccident reporting systemsAccident report formStatistical trendsFollow-upRisk audit or samplingReporting near-misses,第26页/共95页,5.4 Accident and safety polici,5.5 Health and safety policyStatement of principlesDetail of safety proceduresCompliance with the lawDetailed instructions on how to use
29、 equipmentTraining requirementsSenior managers must set a good example,第27页/共95页,5.5 Health and safety policy第2,Questions,Which of the following could be found as a feature of an organisational health and safety policy?A Employees medical assessmentsB Detailed instructions on how to use equipmentC T
30、he company mission statementD An analysis of employee benefits in kind, including private health careAnswer:B,第28页/共95页,QuestionsWhich of the followin,第29页/共95页,第29页/共95页,ExamplesSlippery or uneven floorsFrayed carpetsTrailing electric leads, telephone cables and other wiresObstacles (boxes, files,
31、books, open drawers) in gangwaysStanding on chairs (particularly swivel chairs) to reach high shelvingBlocked staircases, for example where they are used for extra storage spaceLifting heavy items without bending properlyRemoving the safety guard on a machine to free a blockage or to make it run fas
32、terEmployer has a responsibility to conform with relevant Health and Safety legislation in providing a safe environment and training staff to be able to operate in the work environment safelyEmployee has a duty to take reasonable care, report any breaches of healthy and safety.,第30页/共95页,Examples第30
33、页/共95页,6 Consumer protection,6.1 What is a contract?A contract is a legally binding agreement.This requires an offer made by one party, acceptance by the other party and, in England and Wales (but not Scotland), some consideration passing between them.They do not have to be written or spoken.Sell of
34、 Goods Act 1979,第31页/共95页,6 Consumer protection6.1 What,6.2 Sale of goods and services6.2.1 Implied termsThe effect of delay in performanceTitle, or the sellers right to sell the goodsDescription of the goodsQuality of the goodsFitness of the goods for the purpose for which they are suppliedSale by
35、sample,第32页/共95页,6.2 Sale of goods and services,6.2.2 Time of performanceTime is of the essence6.2.3 Sellers titleThe seller has a right to sell the goods, or will have, at the time of sale.6.2.4 Example: Sellers title,第33页/共95页,6.2.2 Time of performance第33页/,6.2.5 Goods to correspond with contract
36、descriptionThe description may be of ingredients, components, age, date of shipment, packing, quality etc.6.2.6 Example: Sale by descriptionTrade Description Act 1968,第34页/共95页,6.2.5 Goods to correspond with,6.2.7 Satisfactory qualityIn the course of business, they should meet the standard that a re
37、asonable person would regard as satisfactory, taking account of any description of the goods, the price and other relevant circumstances.Fitness for all the purposes for which goods of the kind in question are commonly supplied.Appearance and finishFreedom from minor defectsSafetyDurability,第35页/共95
38、页,6.2.7 Satisfactory quality第35页,6.2.8 Fitness of goods for a disclosed purposeThe goods supplied to be reasonably fit for that purpose, in the course of business,第36页/共95页,6.2.8 Fitness of goods for a d,7 Social and demographic trends,7.1 Population and the labour marketPopulation affects an organi
39、sations supply of labour and hence its policies towards recruiting and managing human resources.Growing populations offer a larger labour marketThe changing age structure of the labour forceWomen are increasing their participation in the labour force,第37页/共95页,7 Social and demographic trend,7.2 Impl
40、ications for employersEstablish the labour market the organisation is in (Who do we want to recruit?)Discover the organisations catchment areas (location of potential recruits)Discern the supply side trends in the catchment area labour force (how many school leavers are expected? What is the rate of
41、 growth / decline of local population?)Examine education trends in the areaAssess the demand from other employers for the skills you need Assess whether some of your demand can be satisfied by a supply from other sources,第38页/共95页,7.2 Implications for employers,7.3 Family life cycleFor marketing peo
42、ple7.4 Social structures and classMembers share common features, such as type of occupation, income level, education background and other variables.Some research has been able to relate consumption behaviour to class standing,第39页/共95页,7.3 Family life cycle第39页/共95页,7.5 Socio-economic position, inco
43、me and wealthSocial class for marketing or planning purposes should be used with caution.Sometimes peoples lifestyle are a reflection of their economic condition in society, not the reason for their position.7.6 Socio-economic statusComparing peoples income is a simple matter. But it is not enough.,
44、第40页/共95页,7.5 Socio-economic position, i,7.7 Buying patternsDemography and the class structure are relevant in that they can be both behavioural determinants and inhibitors.Behavioural determinants encourage people to buy a product or service.Inhibitors are factors that make the person less likely t
45、o purchase something.,第41页/共95页,7.7 Buying patterns第41页/共95页,Questions,Which of the following is NOT a factor when considering social class?A Educational attainmentB Inherited wealthC Number of childrenD StatusAnswer:C,第42页/共95页,QuestionsWhich of the followin,Buying behaviour is an important aspect
46、of marketing. What is an inhibitor?A An individuals personalityB A factor that makes a person less likely to purchase somethingC An individuals social classD An individuals cultureAnswer:B,第43页/共95页,Buying behaviour is an importa,The family life cycle identifies the various stages through which hous
47、houlds progress.Is this statement true or false?A TrueB FalseAnswer:A,第44页/共95页,The family life cycle identifi,8 Cultural trends,8.1 Health and diet issues8.2 Impact of health and diet on businessesGrowing market for sports-related goodsEmployee healthNew foodsA market for new sorts of convenience f
48、oodOrganic foods,第45页/共95页,8 Cultural trends8.1 Health an,8.3 Women in workOvert discrimination is where one group is treated less favourably than another.Indirect discrimination makes it harder for somebody of a particular group to fulfill requirement.Equal pay for equal work and for equal value,第4
49、6页/共95页,8.3 Women in work第46页/共95页,8.4 Environmentalism8.5 The business responseGreen productsChanged practicesLimitsEducation and confusionEnvironmental impact assessments,第47页/共95页,8.4 Environmentalism第47页/共95页,Questions,Which of the following provides an example of indirect discrimination?A When
50、one group is treated less favourably than anotherB When conditions are imposed, with which a substantial proportion cannot complyC When a person is penalised for giving information or taking actionD The use of threatening, intimidarory, offensive or abusive language or behaviourAnswer:B,第48页/共95页,Qu
