ACCA F2 把管理活動(dòng)總結(jié)為三個(gè)詞:planning, control and decision-making. 這里通過舉例講解一下Planningand control.
1.Planning(關(guān)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(biāo)分解成五個(gè)年度目標(biāo),并用預(yù)算的形式表達(dá)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(fèi)用是多少,利潤是多少)
注:F2不要求考生設(shè)定目標(biāo)或選擇策略,只要求判斷哪些活動(dòng)屬于Planning。
2. Control (關(guān)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(shí)際和計(jì)劃有差異,可能是實(shí)際執(zhí)行的問題,也可能是計(jì)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(jìn)行修正,所以planningand control構(gòu)成了一個(gè)循環(huán)往復(fù)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
點(diǎn)擊在線咨詢澤稷老師,ACCA中文寶典免費(fèi)領(lǐng),更有機(jī)會獲得海量免費(fèi)ACCA學(xué)習(xí)資料。