ACCA考试科目F2重要知识：Planning and Control

　　ACCA考试科目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.小编再送一个考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频

　　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