Tài Chính và Kế Toán trong doanh nghiệp

9. Why does the company need to differentiate customers and

consumers in their marketing activities? Give examples to explain
the reasons.
 Differentiating customers and consumers is crucial for companies in their
marketing activities because it allows them to tailor their strategies and
messages to effectively reach and engage with their target audience.
+ Segmentation and Targeting: Companies can segment their market and
identify specific groups of customers who are most likely to purchase their products
or services.
For instance, a company selling baby products may have parents as their
customers, but the consumers of their products are the babies themselves. By
understanding the needs, preferences, and behaviors of both customers and
consumers, the company can create targeted marketing campaigns that resonate
with each group.
+ Product Development and Innovation: Companies can develop and inovate
their products. By understanding the distinct needs and preferences of customers
and consumers, companies can create products that meet their specific
requirements.
For example, a company manufacturing smartphones may identify that tech-savvy
young adults are their customers, but the actual consumers are people of all age
groups. By considering the preferences of both customers and consumers, the
company can design features and functionalities that appeal to the target
customers while ensuring usability and accessibility for the consumers. This
differentiation allows companies to develop products that satisfy the demands of
both groups and gain a competitive advantage in the market.

10. How does a limited liability differ from a partnership? Give

examples where a partnership is is preferred and vice versa.
 Limited Liability and Partnerships differ mainly in terms of personal liability
and business structure:
- Limited Liability: The owners of the business are not personally responsible
for their business’s debts and other financial liabilities. The primary purpose
is to help provide the business owner with legal and financial protections.
- Partnership: A partnership is simply a formally structured business with
multiple parties in control. When creating a partnership, it is important to
clearly define each party’s responsibilities, ownerships, and rights
(particularly, the right to profit-sharing). A partnership offers business owners
a way to share responsibilities and risk.
 A Partnership is Preferred:
 1. Small Businesses or Joint Ventures:
o Example: Two friends opening a local coffee shop. A partnership allows
them to share control, profits, and decision-making without much
bureaucracy.
2. Shared Control and Direct Involvement:
o Example: Two lawyers starting a law firm. They may prefer a
partnership because they both want to be equally involved in the
decision-making process and share profits directly.
3. Simplicity in Taxation:
o Example: A small consulting firm with two partners. A partnership
structure allows income to pass directly to the partners’ personal tax
returns, avoiding double taxation.
4. Flexibility:
o Example: A small real estate investment group. A partnership allows
them to easily share responsibilities and adapt to changing business
needs without formal structures like boards or meetings.

11. What is the difference between pull and push marketing? Please
give examples to explain the difference.
Khía cạnh Marketing Pull Marketing Push

Create demand and attract Drive product to customers through

Goal
customers. direct promotion.

Customer awareness and

Focus Immediate sales and distribution.
desire.

Involves engaging content, Involves sales tactics, promotions,

Approach
social media, SEO. and retail placement.

Content marketing, social

media campaigns. Eg: Coca- Discounts, retail positioning, direct
Cola's viral “Share a Coke” sales. Eg: A clothing store offering a
Example
campaign, where people were "Buy One, Get One Free" promotion to
motivated to buy Coke to find a push customers to make a purchase.
bottle with their name on it.

12. What is the difference between authority and power? Please

give examples to explain the difference.
Example of Authority: A CEO of a company has the authority to make
high-level business decisions, hire employees, and lead the organization.
Their authority comes from their position within the company.
Example of Power: A charismatic leader might have the power to inspire
and motivate people, even if they don't hold an official position of authority.
Aspect Authority Power
Source Derived from a formal Stems from expertise,
position or set of rules within control over resources,
an organization. personal influence, or formal
authority.
Legitimacy Generally accepted as May not always be seen as
legitimate and backed by the legitimate, dependent on
organization's structure and the individual's influence
policies. and ability to persuade
others.
Scope Has a defined scope and is Can extend beyond formal
specific to the responsibilities roles, more fluid, depending
of a particular role within the on the individual's ability to
organization. influence others.
Control Associated with control over More about the ability to
decision-making and influence outcomes and
organizational resources people's behavior,
based on formal position. regardless of formal control
or position.
13. How does a tall organization stucture differ from a flat
organization structure? Give examples to explain.
Aspect Tall Organization Structure Flat Organization
Structure
Levels of Multiple layers of management Few layers of management
Management (many levels) (fewer levels)
Span of Narrow span of control Wide span of control
Control (managers have fewer (managers oversee many
employees) employees)
Decision- Slower, due to many approval Faster, decisions made with
Making levels fewer layers
Communicati Can be slow and less efficient Faster, direct communication
on
Employee Less autonomy for employees More autonomy and
Autonomy empowerment for employees
Examples A traditional, multinational Agencies or firms in
company like General Electric industries like advertising,
or Procter & Gamble may design, or consulting may
have a tall structure, with many have a flat structure to
divisions, departments, and promote creativity and
layers of management across flexibility.
 regions and product lines.

14. What is the difference between centralization decentralization?

Please give examples to explain the difference.
Decentralization Centralization
Definition Decision-making Decision-making
capabilities delegated capabilities delegated
across multiple levels across multiple levels
Flow of Information Open and free Vertical
Ideal for large-sized organizations Small-sized organizations
Decision-making speed Significantly faster Comparatively slow
People Involved A higher number of Only a few handpicked
people from each level people are involved in the
are involved in the decision-making process
decision-making process
Employee Motivation Highly motivated Demotivated employee
employee
Conflict in Decision Most likely to occur Least likely to occur
Burden The burden gets shared Only one group is
among many levels carrying the burden
Stability Prone to instability due to Relatively stable as
multiple conflicting decisions are made by a
decisions central authority sharing
a common ideology
Examples of Decentralization: In its international operations, McDonald's allows
regional and local managers to make decisions that suit the cultural and market
conditions in each country.

Examples of Centralization: While Apple is a large company, under the

leadership of Steve Jobs, many major decisions (such as product designs and key
strategies) were made at the top levels.

15. What distinguishes a functional structure from a divisional

structure? Give examples to explain the difference.
Aspect Functional Structure Divisional Structure
Organization Grouped by functions (e.g., Grouped by products,
Basis marketing, finance). services, or regions.
Decision- Centralized within each function. Decentralized, each division
Making has more autonomy.
Focus Specialization in each functional Focus on specific products,
area. markets, or regions.
Communicatio Can be siloed between functions. Easier communication within
n divisions.
Efficiency High efficiency in specialized Flexibility to respond to
tasks. market needs.
Examples of Functional Structure: General Electric uses a functional structure,
where departments like engineering, finance, and human resources are each
responsible for their areas of expertise.

Examples of Divisional Structure: Coca-Cola organizes its structure by product

lines (e.g., Coca-Cola, Diet Coke, Sprite) and regions (e.g., North America, Europe,
Asia), each with its own teams for sales, marketing, and finance

16. What distinguishes a functional structure from a matrix

structure? Give examples to explain the difference.
Aspect Functional Structure Matrix Structure
Organizational Grouped by function (e.g., Combines functions and
Focus marketing, finance). projects/products.
Reporting Single reporting: Dual reporting: Employees
Structure Employees report to one report to both functional and
functional manager. project managers.
Decision-Making Centralized within each Decentralized with
function. collaboration between
functions and projects.
Flexibility Less flexible, as employees More flexible, as employees
are focused on one function. can work on various projects
and products.
Collaboration Limited cross-functional High cross-functional
collaboration. collaboration, as employees
work across departments.

Examples of Functional Structure: The company is organized into separate

functional departments like sales, engineering, and HR, with each department
operating independently.

Examples of Matrix Structure: IBM uses a matrix structure, where employees in

engineering or marketing report to both their functional manager and the project
leader overseeing a specific product or solution.