ACCA F2重要知识：Planning and Control

作者：泽稷编辑 发布时间：2017-11-22 09:55

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