ACCA F2 把管理活动总结为三个词:planning, control and decision-making. 这里通过举例讲解一下Planningand control.

1.Planning(关键词是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

把总目标分解成五个年度目标，并用预算的形式表达出来（如:每年的销售额是多少，其中新产品带来多少销售，新产品开发费用是多少，利润是多少）

注：F2不要求考生设定目标或选择策略，只要求判断哪些活动属于Planning。

2. Control （关键词是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 如果实际和计划有差异，可能是实际执行的问题，也可能是计划本身不合理。

Control必须以plan为前提条件，plan也会根据control的结果进行修正，所以planningand control构成了一个循环往复的系统。

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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