點擊查看：2014年ACCA考試《業(yè)績管理》知識點匯總
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.)
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.)