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Briefly explain the planning and control activities in management accounting.How are these two activities linked to each other?
简要说明管理会计中的计划和控制活动,这两者是如何相互联系的?
Planning business operations relates to designing,producing,and marketing a product or service.
策划业务涉及产品或服务的设计、生产和营销。
This includes preparing budgets and determining the prices and cost of products and services.A company must know the cost of each product and service to decide which products to offer and whether to expand or discontinue product lines.
这包括准备预算和确定产品和服务的价格和成本,公司必须知道每一个产品和服务的成本,以决定该产品是否提供,是否扩大或中断产品线。
Controlling
business operations includes comparing actual results to the budgeted
results and taking corrective action when needed.Feedback links planning
and control.The control function provides information to assist in
better future planning.
控制业务操作包括将实际结果与预算结果进行比较,并在需要时采取纠正措施,控制功能提供信息以帮助更好的未来规划。
简要说明管理会计中的计划和控制活动,这两者是如何相互联系的?
Planning business operations relates to designing,producing,and marketing a product or service.
策划业务涉及产品或服务的设计、生产和营销。
This includes preparing budgets and determining the prices and cost of products and services.A company must know the cost of each product and service to decide which products to offer and whether to expand or discontinue product lines.
这包括准备预算和确定产品和服务的价格和成本,公司必须知道每一个产品和服务的成本,以决定该产品是否提供,是否扩大或中断产品线。
Controlling
business operations includes comparing actual results to the budgeted
results and taking corrective action when needed.Feedback links planning
and control.The control function provides information to assist in
better future planning.
控制业务操作包括将实际结果与预算结果进行比较,并在需要时采取纠正措施,控制功能提供信息以帮助更好的未来规划。
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