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ACCA考试《F1会计师与企业》辅导笔记五(1)

2013-02-27 

  Specialisation is perhaps the oldest organisational device. It occurs when organisations or individual workers concentrate on a limited type of activity. This allows them to build up a greater level of skill and knowledge than they would if they attempted to be good at everything.

  The advantage of arranging work in this way lies in the fact that, by concentrating on one type or aspect of work, it is possible to become much more efficient. By concentrating its expertise into a limited range of activities, the organisation plans and arranges its output to achieve the most efficient use of its resources. A key aspect of specialisation involves the division of labour.

  The specialisation of labour developed as industrialization advanced, and large organisations became more popular. It was first used in car production at Ford and is associated with the work of Taylor, which we will be discussing later. The car production process was broken down into many separate tasks and each worker was required to specialise in only one small aspect of the total process. This benefits the manufacturer in three ways:

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