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acca科目F2把管理活动总结为三个词:planning,control ａｎｄ decision-making。

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/ｏｒrevise 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

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