漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课》　
　　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.
　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师