ACCA F1 Accountant in Business Key Study Text by Emile Woolf International

By Emile Woolf International

The Accountant in company syllabus acts as an introdution to company constitution and goal, and to accountancy as a valuable company functionality. The syllabus starts with an exam of the structureand governance of companies, in short introducing ethics.

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An organisation chart for a matrix structure shows functional responsibilities in vertical columns, and cross-functional (project manager) responsibilities in a horizontal line across the different functions. Functional managers Production Quality control Design Project managers Project A Responsible to quality control manager Responsible to Project Manager B Quality control expert Project B Project C In the diagram above, the person shown is a quality control expert and is responsible to the quality control manager for technical aspects of the job, maintaining quality systems and so on.

In formal organisations, managers are given authority to make decisions relating to a certain area of the organisation’s activities. Authority is delegated from top management. In a traditional bureaucracy, authority is delegated down the management hierarchy or line of command (the scalar chain). The authority of managers is also associated with power. Managers in a position of authority also have power over the individuals who work for them, through the ability to reward or punish individuals, and through their control over resources of the organisation (such as control over spending decisions).

Managers must also have the flexibility to deal with unforeseen circumstances that arise, and adapt plans to meet those circumstances. To organise. Managers build up the structure of a business organisation. They acquire suitable assets and resources for the business, including employees, and decide how these should be used. - They create groups of jobs within departments or work sections. - They appoint individuals to carry out those jobs. com for Q/As, Notes & Study Guides © EWP Chapter 1: The structure of business organisations - They delegate authority within the management structure, and make particular managers responsible for particular tasks.

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