2014年ACCA考试《业绩管理》知识点(12)

【无忧考网 - 特许公认会计师(ACCA/CAT)】
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Decision-making

　　◆Decision-making usually involves using the information provided by the costing system to make decisions (see Sessions 3 to 7)。

　　Control

　　◆Control means checking that an organisation is on track to meet its long and short term objectives， and taking action to correct any deviations from these.

　　◆Long term control includes strategic performance evaluation， which aims to measure how the organisation is performing against its strategic objectives

　　◆Short term control focuses on comparing the budgeted results with actual results.

　　◆This usually takes the form of an operating statement which breaks down the difference into its component parts (variances)。 (See Sessions 10 & 11.)特许公认会计师(ACCA/CAT)