以下是高頓網(wǎng)校為大家整理的：F1會計師與企業(yè)匯總第二章，希望對考生們有所幫助。
 
　　1.3 Centralisation and decentralisation
　　Another method of analyzing structures is by reference to the level at which decisions are made.
　　§ In a centralised structure, the upper levels of an organisation’s hierarchy retain the authority to make decisions.
　　§ In a decentralised structure the authority to take decisions is passed down to units and people at lower levels.
　　§ The factors that will affect the amount of decentralisation are:
　　§ Management style.
　　§ Ability of management/employees.
　　§ Locational spread.
　　§ Size of the organisation/scale of activities.
　　
　　The advantages and disadvantages of decentralisation are:
　　AdvantagesDisadvantages
　　§ Senior management free to concentrate on strategy.
　　§ Better local decision due to local expertise.
　　§ Better motivation due to increased training and career path.
　　§ Quicker responses/flexibility, due to smaller chain of command.§ Loss of control by senior management.
　　§ Dysfunctional decisions due to a lack of goal congruence.
　　§ Poor decisions made by inexperienced managers.
　　§ Training costs.
　　§ Duplication of roles within the organisation.
　　§ Extra costs in obtaining information
 
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