acca考试科目中F2知识点介绍
acca科目F2把管理活动总结为三个词:planning,control and decision-making。以下是中公小编的详细讲解：
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
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