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Example text

B) A firm's objectives are often expressed in financial or semi-financial terms. (c) Financial controls are often used to plan and control the implementation of strategies. Financial indicators are often used for detailed performance assessment. As a planning medium and tool for monitoring, financial management makes a variety of strategic contributions. (a) (b) (c) (d) (e) Ensuring that resources of finance are available. Issues of raising equity or loan capital are important here. The amount of resources that the strategy will consume needs to be assessed, and the likely cost of those resources established.

Organisation structures often feature a variety of these types, as hybrid structures. x In a divisional structure some activities are decentralised to business units or regions. x The strategic apex exerts a pull to centralise, leading to the simple structure. x Span of control or 'span of management' refers to the number of subordinates responsible to a superior. x Recent trends have been towards delayering organisations of levels of management. In other words, tall organisations (with many management levels, and narrow spans of control) are turning into flat organisations (with fewer management levels, wider spans of control) as a result of technological changes and the granting of more decision-making power to front line employees.

Some functions may be centralised rather than 'scattered' in different offices, departments or locations. So, for example, secretarial support, IT support and information storage (filing) may be centralised in specialist departments (whose services are shared by other functions) rather than carried out by staff/equipment duplicated in each departmental office. (b) 44 44 Authority. Centralisation also refers to the extent to which people have to refer decisions upwards to their superiors. Decentralisation therefore implies increased delegation, empowerment and autonomy at lower levels of the organisation.

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