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acca科目F2把管理活動(dòng)總結(jié)為三個(gè)詞:planning,control ａｎｄ decision-making。

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(lái)(如:每年的銷售額是多少，其中新產(chǎn)品帶來(lái)多少銷售，新產(chǎn)品開發(fā)費(fèi)用是多少，利潤(rùn)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/ｏｒrevise 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(wèn)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(huì)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

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