P97 DIAG

1. PLANNING & CTRL CYCLE

L.T.
GOALS

WRITTEN
CIRCULATED TO INTERESTED PARTIES
STRATEGIC
CHARACTARISTICS
6. CONTROLLABILITY ACCOUNTABILITY
SALES
BREAKS DOWN
PRODUCTION
SMART
SWOT
USES EXTNL INFO 2. THE PLANNING & CTRL PREPARE STANDARD OR PLAN
PEST
FRAMEWORK MEASURE ACTUAL WITH ACCURACY
S.T. MAINTAIN REPORTING CYCLE TIME
BUSINESS PLANS PROVIDE NON FINANCIAL INFO
5. PRACTICAL APPLICATION PROBS
CAUSES OF VARIATIONS
DRAW MGRS ATTENTION TO VARIANCES
6. PLANNING AND CONTROL COORDINATION
BUDGETS MGT CTRL
19/10/2004 - v4 INFORMING PEOPLE

REASONABLENESS OF PLAN

EFFICIENT AND EFFECTIVE USE OF

RESOURCES

OPERATIONAL
RECORD
P99 KEY TERMS
ANALYSE
4. ROLE OF MGT ACCT
REPORT
P106 6.4

BUDGET CENTRES
P100 3.3
P100 KEY TERM 3. CTRL & RESPONSIBILITY
MONTHLY REPORTS ACCTING

P 101 4.1 - 4.4 THE CTRL PROCESS

FEED BACK & FEED FORWARD

P104 5.8 SYSTEMS

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