公司组织结构 Trend The Flattening of Organizational Frameworks教材课程.pptVIP

ORIENTATION … THE KEY BUSINESS TRENDS Trend: The Flattening of Organizational Frameworks “The flatter, the leaner.” “Businesses vary in size.” Self-employed… Small or medium… Large… Multi-national… Adj. For the core workers Advantages High salaries Generous benefits Disadvantages Long hours Lots of pressure For self-employed Advantages Flexible life-style Work for lots of people Disadvantages No steady income Work for lots of people For labor force Advantages Not many Disadvantages Many Accounting Keeping financial records ‘Bookkeeping is a really common-sense way.’ Accounting Recording income and expenditure ‘outgoings’ ‘cover the outgoings’ Accounting Valuing assets and liabilities and so on ‘Accounting is the language of business’. Accounting Financial Accounting Managerial Accounting Cost Accounting Tax Accounting ‘Creative Accounting’ Auditing (inspection and evaluation of accounts by a second set of accountants) Accountant A professionally trained person whose job is to keep and check the financial records of an organization, or to advise people on income, spending, tax, etc. ‘I’m in accounts.’ CFOChief Financial Officer Financial Decisions of Households ‘You have started to save for the future and all of your savings are in a bank account. Should you invest in mutual funds? What kind of mutual funds?’ Financial Decisions of Households ‘You have decided to get an apartment. Should you buy it or lease it?’ Financial Decisions of Households ‘You are thinking about starting your own restaurant. Is it worth doing? How much money do you need to start? Where can you get the money?’ Financial Decisions of Households Consumption and saving decisions Investment decisions Financing decisions Risk-management decisions You are risk-taking, or risk-averse? To be short term player or buy-and-hold? Where is PE? How is it used? To rent or to buy? That’s a question. What happens to money? To raise, make, save, spend, or invest? How would you select mutual funds?