2021年ACCA6月考季即将来临,相信各位考生在备考过程中,经常会遇到“名人理论”的相关知识点,对此,为了加深大家的理解,下面会计网就跟各位详细解析那些常考的名人理论。

ACCA(AB)科目常考知识点

  Henri Fayol

  Five functions of management

  Planning 计划:在每进行一个项目之前,管理层都需要对项目做一个详细的计划,以帮助以后项目的进行。

  Organising 组织、实施:要建立项目的架构,把项目的每个版块分配给适合的人。

  Commanding 指挥:对管理者进行授权,对员工发号施令,指挥员工完成任务。

  Co-ordinationg 协调:促使企业与员工目标协调一致,减少冲突,促进内部和谐。

  Controlling 控制:对项目的事项进行控制,确保最终项目的结果与最初计划的一致。

  理论的局限性:属于传统的领导理论,没有提到要激励员工和与员工交流,忽视了人的作用,和员工的能动性。

  FW Taylor

  Scientific theory

  1)Development true science of work (establish the most efficient method)真正的工作是科学的流派,要制定科学的工作方法。

  2)Scientific selection and progressive development of work (planning and doing are separated) 要科学的、循序渐进地开发员工的能力,计划和实际的工作要分开。

  3)Application of techniques to plan,measure and control work(micro-designed job) 在计划和控制的过程中,管理层一定要讲究一定的技术,工作设计的不要太过复杂,要越细致,越明了,越好。这样可以减少员工犯错误。

  4)Constant cooperation between management and workers (pay is only incentive) 管理层和员工之间要有持续的沟通,认为,给员工支付薪水是唯一的激励方式。

  Elton Mayor

  Human Relation

  People are motivated by a variety of psychological need,including social or “belonging”need. 心理上的需求可以用于激励员工,比如,归属感。

  He was involved in the Hawthorne study. 属于霍桑实验的一部分。

  It rapidly became apparent that worker attitude and group relationships were of greater importance in determining the levels of production achievement than the lighting itself. 员工的态度和组员之间的关系也会影响企业的生产力。

  Peter Drucker

  The Management Process

  Peter Drucker emphasizes the economic objective of managers in business.He argued that the manager of a business has one basic function-economic performance.管理层必须为企业创造价值。

  Management tasks:managing a business ,managing managers and managing workers. 要管理企业、管理管理层、管理员工。

  Mintzbery: the managers role 管理者有以下3个角色:

  (1)Interpersonal 人与人之间

  Figurehead(representing the company) 破浪神,是企业中的领袖,在外界看来也代表着企业的形象。

  Leader (hiring,firing,and training staff,motivating employees) 领头羊,雇佣、解雇员工,员工之间的沟通与协调、激励员工。

  Liaison(making contacts outside the vertical chain of command,meeting with their peers) 联络,与同行之间的联络、员工之间的联络,要沟通能力强。

  (2) Informational

  Monitor(receiving information from subordinates, superiors and peers) 收到信息、监管、使用信息。从下属、同行、监管者那获取信息。

  Spokesperson(providing information on behalf of unit or organization) 向员工、消费者、供应商提供信息。

  Disseminator (Disseminating relevant information to subordinated) 传播者,把积极向上的信息提供给员工。

  (3) Decisional

  Entrepreneur (helping departments react to a changed environment) 要有企业家的精神,变革时有能力做出正确的抉择。

  Disturbance handler(responding to unexpected pressure,taking decisions when there is deviation) 当企业产生偏移,你要有能力去解决并使企业朝着正确的方向发展。

  Resource allocator(Distributing limited resources to achieve objectives)要合理分配资源,要把钱用在刀刃上。

  Negotiator (negotiate both inside and outside the organisation 专门去沟通的人。

  来源:ACCA学习帮