漫漫考試路，各位考生，您準備好了嗎？如何快樂高效的學習？高頓網校為廣大學員提供2015年ACCA考試網絡課程，請各位考生緊跟網校名師的步伐盡快進入備考復習，讓高頓與您共同努力，2015年考試順利通過！祝您夢想成真！免費聽課》　
　　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.
　　小編寄語：只要功夫深，鐵杵磨成針?？荚囈彩沁@樣，只要夠努力，功到自然成。
ACCA網絡課程課程專業(yè)名稱講師試聽
85%的人正在學習該課程ACCA 全維度網課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據學習計劃推進學習進度
高頓名師
70%的人正在學習該課程ACCA網課全科卡（8.2折）
為零基礎剛開始學習ACCA的學員特別定制		高頓名師