ACCA F2 把管理活動總結(jié)為三個詞:planning, control and decision-making. 這里通過舉例講解一下Planningand control.

1.Planning(關鍵詞是objective/goal andstrategy)

(i)Establish the company’sgoal: increase profit by 20% in five years.

(ii)Identify alternativestrategies to achieve the goal:

 

Increase market sharethrough price promotion

Develop new products withhigher customer value (i.e. better price/quality mix)

Cost reduction

Acquisition ofcompetitors

 

(iii) Analyze the alternativesand make a choice, e.g. develop new products

(iv) State the expectedoutcomes towards the goal in the form of annual budget

 

把總目標分解成五個年度目標,并用預算的形式表達出來(如:每年的銷售額是多少,其中新產(chǎn)品帶來多少銷售,新產(chǎn)品開發(fā)費用是多少,利潤是多少)

 

注:F2不要求考生設定目標或選擇策略,只要求判斷哪些活動屬于Planning。

 

2. Control (關鍵詞是Compare)

(i) Obtain data about actualresults

(ii) Compare the actual withthe plan (e.g. with the profit stated in annual budget)

(iii) Take improvement actionsand/or revise the original plan 如果實際和計劃有差異,可能是實際執(zhí)行的問題,也可能是計劃本身不合理。

 

Control必須以plan為前提條件,plan也會根據(jù)control的結(jié)果進行修正,所以planningand control構成了一個循環(huán)往復的系統(tǒng)。

 

 

3. Exercise:

Which of the following isan initial requirement of a management control system?

AEstablishing the standard to be achieved

BMeasuring the actual performance

CSetting organisational objectives

DTaking appropriate corrective action

 

Answer: C

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