ACCA F2 把管理活動總結為三個詞: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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