ACCA F1

5. The syllabus of F1 (You can see the contents and relationships between parts of F1)
The business organisation, its stakeholders and the external environment (A)
END
F1
Stakeholders in business organisations
3. The common features of organisations
a b
c d e
Formal documented systems and procedures People specialization
Variety of objectives Inputs-processing-outputs Synergy
5. The types of organisations
• Non-governmental organisations
An independent voluntary association of people acting together for common purposes The primary objective of a NGO is not a commercial one but related to social, political or environmental issues.
5. The types of organisations
• Example question In which of the following organisation can one member dominate the organisation? A. Cooperatives B. Limited companies

ACCA基础阶段F1/F2/F3学习方法介绍
在ACCA 基础阶段的学习中，由于知识点多而杂，建议学生在学习过程中多进行阶段性的总结和积累。

对知识构架进行一定的梳理，这样更有助于理解和记忆。

尤其是对于刚刚开始接触ACCA的学生而言，F1，F2，F3有很多概念性的知识点，需要我们背诵记忆。

下面我们就介绍几种比较有效的梳理知识的方法。

1、表格
IFRS组织（IFRS Organization）
职能
（Function）IFRSF
国际财务报
告准则基金
会
IFRS Foundation Monitor all the
three below
监管监控以下三
个组织
IASB
国际会计准则理事会International Accounting Standards Board
Issue the
standards
发布准则
IFRS AC 顾问委员会IFRS Advisory Council Advise to IASB
为IASB提供建
议。

IFRS IC
解释委员会IFRS Interpretations
Committee
Interpret
on IFRS and
give guidance
解释IFRS并指导
企业（Entities）2. SmartArt。

ACCAspace 中国ACCA特许公认会计师教育平台
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The impact of technology on organisations
Homeworking and supervision
IT技术还使得部分工作得以在家里迚行，员工不用去上班。但这也带来了监管上的一 些问题。 -------------------------------------------------------------------------------------------------------------Outsourcing（外包）把一些非核心业务交给别人来做。
where the employee was employed.（公司全部关闭戒部分关闭导致的人员 冗余。） 2. The requirements of the business for employees to carry out work of a particular kind have ceased or diminished or are expected to.（流程改迚， 技术迚步导致的人员冗余。）
由内到外： 组织本身 经营环境（产业层面上的环境） 宏观环境（经济政治文化技术层 面的环境） 物理环境（整个以物质形态存在 的环境 ）
ACCAspace 中国ACCA特许公认会计师教育平台
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3
The political and legal environment
9
Social and demographic trends
• Population and the labour market（人口数量，人口结构的变化，对劳劢力市场有 深刻长进的影响）

创立财经培训新标准
ACCA F1知识点：利益相关者——Mendelow’s Matrix
在ACCA当中，有一章节非常重要，就是关于利益相关者的描述。

在利益相关者知识点当中，有一个Mendelow’s Matrix 理论，那么这个理论是整个F1考试当中的一个重点，所以今天浦.江财.经就给大家来说一下。

上图就是Mendelow’s Matrix，接下来给大家在具体解释清楚这四种分类。

(a)Key players. Strategy must be acceptable to them (major customer).
(b)Kept satisfied. Must be treated with care. While often passive, they are capable of moving to Key players. (Large institutional shareholders).
(c)Kept informed. Do not have great ability to influence strategy, but their views can be important in influencing more powerful stakeholders, perhaps by lobbying (游说).
(d)Minimal effort is expanded on keep informed.
好，那么关于这个模型就给大家说到这，希望对大家学习ACCA F1有帮助。

此文为浦江.财经原创，如需转载请注明出处！。