会计学Topic1thenatureofmanagementWhatisanorganization?Abusinessorganizationmaybealargeautomobilemanufacture,agrocerystore,oranaccountingfirm.Regardlessoftheproductstheysell,allthreetypesofbusinessconsistsofagroupofindividualswhoworktogethertoachieveanobjective.theobjectiveofmostbusinessorganizationsistoincreaseprofits,percentageofmarketshare,orsalesvolume;togaincustomers;tominimizecosts.Whatresourcesdoorganizationshave?Humanresourcesareemployeeswhoareready,willing,andabletousetheirskillsandknowledgetoadvanceorganizationalobjectives.Physicalresourcesaretherawmaterials,supplies,machineryandequipmentusedbytheorganization.Financialresourcesaretheorganization’ssupplyofmoneyandothervaluableassets,suchasbuildingandinventory.Itisnecessaryfortheacquisitionofhumanandphysicalresources.Humanandphysicalresourcesareuselessbythemselves.Employeesmustusetheirlabor,skills,andknowledgetotransformphysicalresourcesintofinishedproducts.Likewiseinnonprofitorganization,suchasschools,politicalparties,andcharities,peopleworktogethertoachieveobjectives,totransmitknowledge,solvenationalproblems,findshelterforthehomeless.Managementandmanagersmaybefoundwhereverpeopleareworkingtogethertoachievesomecommonobjective.Everyorganizationmustacquireresourcesandcoordinatetheuseoftheseresourcestoturnoutafinalproductorservice.Theresourcesare:employees(humanresources),materialsandmachinery(physicalresources),andmoney(financialresources)Whatismanagement?Managementisuniversal（普遍存在的）.Ittakesplacesnotonlyinbusinesssettingsbutalsoinschools,hospital,themilitary,government,religiousgroups——inanysituationcallingforthecoordinationofresources.NotesforthispartTopic2Levelsofmanagementthepyramidofmanagementsmallorganizationsmayhaveonlyonemanager,whoassumestheresponsibilitiesofmanagersatallthreelevels.Largebusinesshavemanymanagersateachleveltocoordinatetheuseoftheorganization’sresources.Topmanagement(高层(ɡāocénɡ)管理)Middlemanagement(中层(zhōngcéng)管理)Thefirst-line/supervisorymanagement(基层(jīcéng)管理)BrieflyDescri