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ACCA F5知识点:Budgeting control and behavioral aspects详解

2018-10-10 19:02:00浏览:来源:中公财经网

ACCA F5知识点:Budgeting control and behavioral aspects详解

Budgetary control 目的:P R I M E ★典型考题:11Dec.Q3 Planning 计 划Responsibility 责任‐规定各部门经理的职责

Integration and co‐ordination 整合‐协调各部门工作Motivation 激励‐与奖金挂钩,有激励作用的计划更有利于目标完成Evaluation and control 评估和控制‐不断比较,控制和改进

l Component 组成:

ü Meaningful target or standard 确立目标/标准

ü Gathering information form a system (sensor) 搜集信息

ü Comparing information to a standard (comparator) 将信息和标准比较

ü Initiate control action (effector) 采取控制行动

Controllable (受 budget holder 影响)vs Uncontrollable costs(给定时间内不受控)

l Control cycle‐Feedback control

‘Feedback loop’:通过 compare actual(historical) results against a standardor plan,针对差异 take control action,改善结果.

Positive feedback表示结果比预期好,鼓励继续往好的方向发展

Negative feedback表示结果不如预期,需要采取反措施

Single loop feedback计划不变,但采取行动来让结果往计划上靠

Double loop feedback反措施仍无法实现计划,那么改变计划

l Control cycle‐Feed forward control

l The performance hierarchy

由当前值的发展趋势预测未来值;

Compare budgeted results against forecast 目的是为了发现差异,采取发措施,并让最终结果与计划一致

Advantage:

‐ 鼓励 proactive,问题发生前采取行动Disadvantage:

‐ 耗时,需要 regularly 有 control report

‐ 需要 sophisticated forecasting system

复杂的预测系统

Conflicting objectives 冲突点Solutions 解决方案

Company versus Division

公司目标是 maximize shareholders wealth; 部门目标是 accounting targets‐profit.

公司关注长期 VS 部门关注短期;

部门会拒绝 dilutes 虚弱部门表现的计划;

Division versus Division

各部门将为争夺公司资源而 compete

Short termism 目光短浅

部门经理会为了缩减费用而减低 R&D 成本,或停止‘slow starters’ event,因为 NPV 为负。ü Prioritization 优先

ü Compromise 妥协

ü Negotiation 协商

ü Satisfaction 给出满意方案

l Behavioral aspects of budgeting

Ø Motivation and budget setting

好的预算是 challenging but achievable, Goal congruence.有挑战,可实现,目标总体一致。

Ø Ways of budget process can motivated managers to performance 制订方式

‐ Setting targets for financial performance 一个量化的方案 definite quantitive plan,由对应负责的经理认可。

‐ Participation in budgeting setting process 提高积极性,提高预算决定的质量

Budget bias 预算偏见:manipulate budget to make managers’ performance look better Budget slack 预算松弛:最低成本和预算或实际成本的差。也就是可以做到更好的区间。举例,做预算时,经理可能高估成本,低估价格,让预<算更容易实现,避免做不到。

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