ACCA考试科目F2重要知识：Planning and Control 2019年01月07日 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 急速通关计划 ACCA全球私播课 大学生雇主直通车计划 周末面授班 寒暑假冲刺班 其他课程 本文来源：https://www.wddqw.com/doc/f0f83f6000020740be1e650e52ea551811a6c96d.html