Organizational Environment Organizational Environment: those forces outside its boundaries that can impact it. Forces can change over time and are made up of Opportunities and Threats. Opportunities: openings for managers to enhance revenues or open markets. New technologies, new markets and ideas. Threats: issues that can harm an organization. economic recessions, oil shortages

Scientific Management theory Modern management began in the late 19th century. Organizations were seeking ways to better satisfy customer needs Machinery was changing the way goods were produced Managers had to increase the efficiency of the worker -task mix Irwin/McGraw-Hill CThe McGran-Hill Companies, Inc, 2000

Management Key Concepts Organizations: People working together and coordinating their actions to achieve specific g coals o Goal a desired future condition that the organization seeks to achieve Management: The process of using organizational resources to achieve the organization's goals by

12.1财务会计报告概述 12.2利润表 12.3.资产负债表 12.4利润表与资产负债表编制举例 12.5现金流量表 12.6会计报表附注及财务情况说明书

10.1所有者权益概述 10.2实收资本 10.3资本公积 10.4留存收益

8.1流动负债概述 8.2短期借款 8.3应付票据与应付账款 8.4应付工资与应付福利费 8.5应交税金 8.6其他应付及预收款项

6.1固定资产概述 6.2固定资产的取得 6.3固定资产的折旧 6.4固定资产的修理和改扩建 6.5固定资产的处置 6.6固定资产的清查及期末计价

5.1投资的概念与分类 5.2短期投资 5.3长期股权投资 5.4长期债权投资 5.5长期投资减值

2.1货币资金概述 2.2现金 2.3银行存款 2.4其他货币资金

1.1财务会计概述 1.2会计核算的基本前提 1.3会计核算的一般原则 1.4会计准则与会计制度