2014年ACCA考試《業(yè)績(jī)管理》知識(shí)點(diǎn)(12)
時(shí)間：2014-07-24 15:11:00 來(lái)源：無(wú)憂考網(wǎng) [字體：小 中 大]
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Decision-making
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.)
