ACCA考試F1《會(huì)計(jì)師與企業(yè)》簡(jiǎn)單知識(shí)點(diǎn)復(fù)習(xí)：
What are the four variables in Handy’s best fit theory?
Theorists: like to understand.
Reflectors: observe and consider.
Activists: hands-on learners.
Pragmatists: motivated to learn if they perceive a practical use.
What are the employee’s duties under health and safety legislation?
They have to take reasonable care of themselves and others; They must allow the employer to carry out the duties in relation to safety; They mustn’t interfere intentionally or recklessly with machinery; They must inform the employer of any situation which they think is a danger; They have to use equipment properly, making use of all safety features.
What are the three matters of concern in Adair’s action-centred leadership theory?
Concern for individuals, concern for the group, concern for the task.
What management level would you expect to deal with information that is often forward-looking, often external and often highly summarised?
This information would typically be used by the strategic level of management
What is an executive information system (EIS)?
These provide information to top management. Typically and EIS has access to external information, will allow ‘drilling down’ to more detail, will be flexible and will make use of graphics, such as bar charts.
What is a decision support system (DSS)?
A DSS helps and supports people making decisions. For example there is no right or wrong way of deciding what next year’s budget should be: it’s a process which depends on judgment and experience. However, a spreadsheet where you set up a budget is going to be extremely useful in helping you reach a conclusion about what next year’s budget should be.
What is a management information system (MIS)?
A MIS produces information which is useful for management for making decisions. For example, aged receivables listings and slow-moving inventory reports.
What is a transaction processing system (TPS)?
A TPS processes transactions such as sales, wages and salaries. It is essentially just automation of what had been done by armies of accountants.
There is nothing very clever about a TPS, but it removes a lot of repetitive manual calculation and processing, speeds up processing, increases accuracy and saves costs.
It is sometimes said that information should comply with the acronym ‘ACCURATE’.
What, typically, do these letters stand for?
* Accurate
* Complete
* Cost-beneficial
* Understandable/user-targeted
* Relevant
* Adaptable/authoritative
* Timely,
* Easy to use.
What is the ‘informal organisation’?
It is the part of the organisation that has not been designed by management and which management might not know about: friendships, likes/dislikes, personal ambitions, alliances, short-cuts, cover-ups.
What is the ‘formal organisation’?
It is the part of the organisation that has been designed by management and which management knows about: organisation charts, procedures manuals, mission statements, plans, staff appraisals.