ACCA/CAT

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1.2 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.

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