同学们在复习acca F1科目的时候,你会发现有些看起来很相似的概念,一不小心就容易搞混了。为了给大家区别出来,中公财经小编为大家整理了关于acca F1的易混淆知识点。小伙伴们快看起来呢!
● Geographic departmentation
Where the organization is structured according to geographic area, some authority is retained at Head Office but day-to-day operations are handled on a territorial basis.
So it is centralized.
● Divisionalisation
It is the division of a business into autonomous regions of product business, each with its ownrevenues, expenditure and capital asset purchase programs,and therefore each with its own profit and loss responsibility.
So it is decentralized.