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　　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