ACCA F1 第一章详细思维导图

这是一个CHAPTER 1 Business organizations and its stakeholders的思维导图。介绍了The nature of organization和Stakerholders两个方面的内容，简洁明了。

CHAPTER 1 Business organizations and its stakeholders

• The nature of organization
  • Definition
    • Social arrangement
    • Collective goals
    • Control its own performance
    • Boundary
  • Benefits
    • Overcome individual`s limitations
    • Specialize
    • Save time :do different task at the same time
    • Share knowledge and experence
    • Synergy:1+1>2
  • Classifying it by profit orientation
    • Profit-seeking (Commercial)
      • maxing thte wealth of their owners
    • Non-for-profit (NFP/NPO)
      • Value for money 3E
        • Economy
        • Efficiency 转换率
        • Effectiveness
  • Classifying it by ownership
    • Public sector
      • provide basic government services
        • Accountability : be answerable to（向上负责）
        • Source of funds：tax , public borrowing
        • Demand of services :goods and services , infinite(无限的) demand
        • Resource constraint(限制)：scarcity(稀缺) resources
      • owned by goverment
    • Private sector（NGO）
      • owned by goverment
      • social or political aim
        • fund：goverment grants（政府拨款）
        • full-time employees and volunteers
      • Special type：mutual organization（互助组织）
        • co-operative and mutual association
        • non-profit , owned by its members(workers and customers) to meet their needs
        • Democratic control : one note, one member
        • No external investors : distribute the surplus（分红盈利） in proportion to purchases of their members
  • Classifying it by legal status
    • Sole trader
      • one
      • run and own the entire
    • Partnership
      • two or more
      • share the profits as well as risks of the business (无限连带责任)
    • Limited liability companies
      • seperated legal personality
      • limited liaibility
      • insolvent---personal asserts remain protected
      • two types
        • number of shareholders,transferability(股票流动性，可转移性),ownership and control(所有权控制权),access of finace
          • private limited (私人）
            • large number of shares;no right to subscribe for the shares；两权重合
          • public limited(股份) : publicly listed companies/listed companies(上市公司)
            • small or even no shares;has right to invite the public to subscribe for the shares(认购股份) ；两权分离
• Stakerholders
  • Definition
    • individuals or groups
    • potentially have an interets in what the organization does
    • organization understand the needs of the different stakeholders
  • Typical types of stakeholders
    • Internal：managers and employees
    • Connected：shareholders , financiers , suppliers, customer
    • External：goverment , the community ,pressure group , trade union(工会)
    • Ice theory
  • Another approach
    • Primary stakeholders：have contractual relationship with the organization
    • Secondary stakeholders：do not have this relationnship
  • Stakerholder conflicts
    • Customers vs shareholders
      • product price/quality/service level vs profits/dividends
    • General public vs shareholders
      • effect on the environment vs profits/dividends
    • Shareholders vs managers
      • long term return vs short term profits/bonus
  • Mendelow matix/Stakerholder mapping
    • low power+low interest
      • minimal effort
    • low power+high interest
      • keep informed
    • high power+low interest
      • keep satisfied
    • high power+high interest
      • key players