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2022年ACCA考试《会计师与企业》知识点(3)
Organisationscanbeclassifiedinmanydifferentways,includingthefollowing:
Profitseekingorganisations
Someorganisations,suchascompaniesandpartnerships,-seeking.
Theobjectiveofwealthmaximisationisusuallyexpandedintothreeprimaryobjectives:
§tocontinueinexistence(survival)
§tomaintaingrowthanddevelopment
§tomakeaprofit
Expandabletext
PeterDruckerhassuggestedthatprofit-seekingorganisationstypicallyhaveobjectivesrelatingtothefollowing:
§marketstanding
§innovation
§productivity
§physicalandfinancialresources
§profitability
§managerperformanceanddevelopment
§workerperformanceandattitude
§publicresponsibility
Not-for-profitorganisations
-for-profitorganisations(NFPsorNPOs)areunlikelytohavefinancialobjectivesasprimary.
Insteadtheyareseekingtosatisfyparticularneedsoftheirmembersorthesectorsofsocietythattheyhavebeensetuptobenefit.
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