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acca科目F2把管理活動總結為三個詞:planning,control ａｎｄ decision-making。

1.Planning(關鍵詞是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

把總目標分解成五個年度目標，并用預算的形式表達出來(如:每年的銷售額是多少，其中新產品帶來多少銷售，新產品開發費用是多少，利潤是多少)

注：F2不要求考生設定目標或選擇策略，只要求判斷哪些活動屬于Planning。

2.Control(關鍵詞是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如果實際和計劃有差異，可能是實際執行的問題，也可能是計劃本身不合理。

Control必須以plan為前提條件，plan也會根據control的結果進行修正，所以planningａｎｄ control構成了一個循環往復的系統。

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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