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免費(fèi)聽(tīng)課》 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 *uation, 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.)
小編寄語(yǔ):只要功夫深,鐵杵磨成針。考試也是這樣,只要夠努力,功到自然成。