高頓網校小編為各位ACCA學員整理了F1科目講義輔導，希望大家查漏補缺，對考試有所幫助。
        2.1 The main functions within an organisation
　　The main departments in a business organisation are as follows:
　　DepartmentRoleKey concerns
　　Research and development§ Improving existing products
　　• Developing new products§ Anticipating customer needs
　　• Generating new ideas
　　• Testing
　　• Cost
　　purchasing§ Acquiring the goods and services necessary for the business§ Price and payment terms
　　• Quality
　　• Stock levels/delivery schedules
　　Production§ Converting raw materials into finished goods§ Quality (of materials and finished goods)
　　• Costs
　　• Wastage/efficiency
　　• Stock levels/production schedules
　　Direct service provision§ Providing service to clients (e.g. accountancy firm)§ Quality
　　• Time sheets/scheduling
　　marketing§ Identifying customer needs
　　• Market research
　　• Product design
　　• Pricing
　　• Promotion
　　• Distribution§ Customer needs
　　• Quality
　　• Promotional strategy
　　• Distribution channel strategy
　　• Pricing strategy
　　administration§ Administrative support
　　• Processing transactions§ Efficiency
　　• Information processing
　　Finance§ Bookkeeping
　　• Financial reporting
　　• Financial controls
　　• Budgeting
　　• The raising of capital§ Accuracy and completeness of record keeping
　　• Monthly management reporting
　　• Annual financial reporting
　　Human resources§ Job analysis and job design
　　• Recruitment and selection
　　• Performance appraisal
　　• Rewards (e.g. setting pay)
　　• Training and develop
　　• Grievances and discipline§ Staff competence
　　• Staff commitment/motivation
　　• Cost
　　• Staff welfare (e.g. stress)
　　• Compliance (e.g. equal opportunities legislation)
　　Test your understanding 7
　　Which of the following is not part of the responsibility of a research and development department?
　　A Improving existing products.
　　B Developing new products.
　　C Researching new technologies for application to future products.
　　D Researching market demand for products.