高頓網校小編為各位ACCA學員整理了科目重點知識點講解，希望大家查漏補缺，對考試有所幫助。
        2.1 The main functions within an organisation
　　The main departments in a business organisation are as follows:
　　DepartmentRoleKey concerns
　　Research and development§ Improving existing products
　　• Developing new products§ Anticipating customer needs
　　• Generating new ideas
　　• Testing
　　• Cost
　　purchasing§ Acquiring the goods and services necessary for the business§ Price and payment terms
　　• Quality
　　• Stock levels/delivery schedules
　　Production§ Converting raw materials into finished goods§ Quality (of materials and finished goods)
　　• Costs
　　• Wastage/efficiency
　　• Stock levels/production schedules
　　Direct service provision§ Providing service to clients (e.g. accountancy firm)§ Quality
　　• Time sheets/scheduling
　　marketing§ Identifying customer needs
　　• Market research
　　• Product design
　　• Pricing
　　• Promotion
　　• Distribution§ Customer needs