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當(dāng)前位置: 首頁ACCA考試會計師與企業(yè)(基礎(chǔ)階段)技巧心得正文
2021年ACCA考試:會計師與企業(yè)知識點(3)
幫考網(wǎng)校2021-02-18 14:29
2021年ACCA考試:會計師與企業(yè)知識點(3)

又到了給大家分享ACCA考試會計師與企業(yè)科目知識點分享時刻了,備考的小伙伴趕緊來看看吧!

Classifying organization by ownership/control

Public sector organizations

The public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organizations.

Illustration 3 – The nature of organizations

The composition of the public sector varies by country, but in most countries, the public sector includes such services as:

§ police

§ military

§ public roads

§ public transit

§ primary education and

§ healthcare for the poor.

Private sector organizations

The private sector, comprising non-government organizations, is that part of a nation’s economy that is not controlled by the government.

Illustration 4 – The nature of organizations

This sector thus includes:

§ businesses

§ charities and

§ clubs.

Within these will be profit-seeking and not-for-profit organizations.

Co-operatives

A co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.

(The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995).

Co-operatives are thus businesses with the following characteristics:

§ They are owned and democratically controlled by their members – the people who buy their goods or use their services. Investors do not own them.

§ Co-operatives are organized solely to meet the needs of the member-owners, not to accumulate capital for investors.

Illustration 5 – The nature of organizations

For example, a retail co-operative could comprise a group of people who join to increase their buying power to qualify for discounts from retailers when purchasing food.

Expandable text

Co-operatives are similar to mutual organizations in the sense that the members/clients also own the organizations that they exist for. However, they tend to deal in primarily tangible goods and services such as agricultural commodities or utilities rather than intangible products such as financial services.

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