以下是高頓網(wǎng)校為大家整理的：F2會計師與企業(yè)匯總，希望對考生們有所幫助。
 
　　1.2 The Managerial Process of Planning , Decision Making and Control
　　Information for management is likely to be used for planning, control and decision making objectives:
　　An objective is the aim or goal of an organization. A strategy is a possible course of action that might enable an organization or an individual to achieve its objective.
 
　　Planning:
　　· Planning involved the following two factors:
 
　　Establishing the objectives
　　Selecting appropriate strategy to achieve those objectives
　　· The link between structure and strategy ( understanding)
　　1). Structure follows strategy: organizations develop strategies in order to cope with the changes in structure of an organization
　　2) Strategy follows structure: the strategy of an organization is determined or influenced by the structure of the organization.
　　· Planning can be either short-term (tactical planning) or long-term (strategic-planning)
 
　　Planning hierarchy
　　At a strategic level, senior managers formulate long-term objectives and plans, and seek proper strategy to achieve these long-term goals.
　　At a tactical level, senior managers make short-term plans for the efficient and effective use of an organization’s resources.
 
　　e.g. annual plans or budgets
　　At an operational level, managers take day-to-day decisions about what to do next and who to deal with problems arise.
 
　　高頓網(wǎng)校小編寄語：永遠不要以粗心為借口原諒自己。

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