ACCA F1阶段需要记忆的内容有很多，小编在上篇同文章中就给大家介绍过了。多余的话不多说，财经梦小编就给大家继续整理F1阶段第二部分的考试必考知识点。希望能够对大家的acca考前复习提供帮助;

Informal organization: 非正式组织

An informal organization is loosely structured (结构松散的) flexible (灵活的), and spontaneous (自发的). It exists alongside the formal one.

非正式组织的定义不是我们的考点，但是你要知道它是什么，尤其是它定义中这几个放飞自我的形容词，暗示了它非规范化的特征~

Span of control：控制跨度

(重要!)

It refers to the number of subordinates directly responsible to a superior.

一个 superior直接控制的下属的数量，两个重点：

下属的数量，而不是其他的数量;

一定要体现直接控制，如果没有 directly responsible 的字眼，就要找最能体现直接控制的描述，这是定义热门考点，一定要通过习题感受!

Scalar chain： 权力链条

The chain of command from the most senior to the most junior

Delayering & downsizing：去层级和规模缩减

Delayering：Reduction the number of management levels from bottom top.去层级是指去掉某个层级，一般level 前会给出层级名称，如 middle management level等

downsizing: large numbers of managers and staff have been made redundant (人数的缩减，可能同时发生在各个层级上)

Tall and flat organization:

(图形记忆法)

将这几个组织架的概念串连在一起，就是：

Tall organization 的scalar chain 较长，span of control 较窄，而 flat organization 则相反，通过 delayering “去层级”，tall organization 可以变成flat organization。”

Centralization & decentralization

A centralized organization is one in which authority is centralized in one place. (权力集中在组织上层)

Decentralization therefore implies increased delegation, empowerment and autonomy at lower levels of the organization.

关于分权与集权，考试会考得比较活，可能和其他组织架构或管理方式相结合，这要求我们真正理解二者的含义;

分权与集权其实就是企业管理权限的分配方式，权力到底集中在哪些人手中，通过下属的参与度可以帮助判断。

Outsourcing & offshoring(外包&离岸)

Outsourcing: contracting out of specified operations or service to

an external vendor. (通过合同的方式将某部分业务外包出去，外包的分类可能对应不同的组织类型，在学习组织架构的新型组织时要学会联想)

Offshoring: sending work overseas

Culture：

Hofstede: Culture is the collective programming of the mind which distinguishes the members of one category of people from another.

可以将一类人和他人区分开的思想的聚集(意识形态)

Edgar Schein: Culture is the set of shared, taken for granted assumptions that a group holds and that determines how it perceives, think about and react to the environment.

一个团体内部可以分享的、视之为理所当然的，决定人们思想和行为的假设 (Three levels concerning culture文化的3个层次就是这个人提的)

从组织的角度：

Mullins: the collection of traditions, values, policies, beliefs, and attitudes.

Schwartz & Davies: a pattern of beliefs and expectations shared by the organization’s members.

Handy and Edgar Schein: the way we do things around here

文化这一部不是要把每一个定义都背下来，但是题目中出现了定义和提出人，我们要会进行匹配

Corporate governance:

Corporate governance is the system by which organization are directed and controlled by senior officers.

由高层实施的来管理和控制公司的体系，题目可能给出定义描述进行选择

NED:

Non-executive directors are not employees of the company,(NED 有一定独立性和胜任能力的要求，独立性使得他一般不是公司的员工 )but they do take part in decision making at board meetings.(NED 的存在是公司治理的重要环节，因为 NED 参与决策的制定而进一步保障了公司的经营者没有只顾自己的、或眼前的利益)They do not take part in day-to-day running of the company. (非执行董事的“非执行”就意味着他们不参与公司运营和决策的具体实施)

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