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Chapter 7-Learning summary-会计一班-LLFX

(2008-06-12 14:32:40)
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learning

summary

llfx

会计一班

杂谈

分类: Chapter 7 作业

              Chapter seven :Foundations of Planning

LLFX

刘丽月 200742070102     樊琪 200742070103

罗艳 200742070104       谢琼蕊 200794250105

 

Learning summary

1 .Define planning

Planning involves defining the organization goals establishing an overall strategy for achieving those goals, and developing a comprehensive set of plans to integrate and coordinate organization work.

 

2 Differentiate between formal and informal planning

(1)In informal planning ,nothing is written down , and there is little or no sharing of goals with others in the organization .this type of planning often is done in small businesses where the owner-manager has a vision of where he or she wants the business to go and how to get there .informal planning is general and lacks continuity.

(2)In formal planning, specific goals covering a period of years are defined .these goals are written and shared with organization members .finally, specific action programs exist for the achievement of these goals, that is managers clearly define the path they want to take to get the organization and the various work units from where they are to where they want them to be.

 

3. Describe the purposes of planning.

(1) Planning provides direction to managers and no managers alike.

(2)Planning reduces uncertainty by forcing managers to look ahead, anticipate change, consider the impact of change, and develop appropriate responses.

In addition, planning reduces overlapping and wasteful activities.

(3)Planning establishes the goals or standards that are used in controlling.

 

4. Explain the conclusions from studies of the relationship between planning and performance.

(1)Generally speaking, formal planning is associated with higher profits, higher return on assets, and other positive financial results.

(2)The quality of the planning process and the appropriate implementation of the plans probably contribute more to high performance than does the extent of planning.

(3)In those studies in which formal planning didn’t lead to higher performance, the external environment often was the culprit. Governmental regulations, performance, the external environmental forces constrain managers’ options and reduce the impact of planning on an organization’s performance.

(4)The planning relationship is influenced by the planning time frame .Organizations need at least four years of systematic formal planning before performance is impacted.

 

 5Define goals and plans

Goals are desired outcomes for individuals, groups, or entire organizations. Goals are objectives, and we use the two terms interchangeably. They provide the direction for all management decisions and form the criteria against which actual work accomplishments can be measured. That’s why they’re often called the foundation of planning. And you have to know the desired target or outcome before you can establish plans for reaching it.

Plans are documents that outline how goals are going to be met and that typically describe resource allocations, schedules, and other necessary actions to accomplish the goals. As managers plans, they’re developing both goals and plans. 

 

6. Describe the types of goals organizations might have.

(1).stated goals—Official statements of what an organization says ,and what it wants its various stakeholders to believe, its goals are. However, stated goals—which can be found in an organization’s charter, annual report , public relations announcements, or in public statements made by managers—are often conflicting and excessively influenced by what society believes  organizations should do.

(2).real goals—Goals that an organization actually pursues, as defined by the actions of its members. An awareness that real and stated objectives differ is important for understanding what might otherwise seem to be management inconsistencies.

 

7. Explain why it’s important to know an organization’s stated and real goals.

(1).If businessmen know the stated goals, they also know organizations respond to a variety of stakeholders. And these stakeholders frequently evaluate the organization by different criteria. So it is good for organizations’ development.

(2). Businessmen know the real goals, it is convenient for they to arrange what organizational members to do and know an organization actually pursues.

(3).Knowing an organization’s stated and real goals is an awareness that real and stated objectives differ is important for understanding what might otherwise seem to be management inconsistencies.

 

8. Describe each of the different types of plans.

(1).Strategic plans are plans that apply to the entire organization, establish the organization’s overall goals, and seek to position the organization in terms of its environment. Plans that specify the details of how the overall goals are to be achieved are called operational plans. How do the two types of plans differ? Strategic plans tend to cover a longer time frame and a broader view of the organization. Strategic plans also include the formulation of goals whereas operational plans define ways to achieve the goals. Also, operational plans tend to cover short time periods—monthly, weekly, and day-to-day.

(2).We define long-term plans as those with a time frame beyond three years. We define short-term plans as those covering one year or less. The intermediate term is any time period in between. Although these time classifications are fairly common, an organization can designate any time frame it wants for planning purposes.

(3). Specific plans are plans that are clearly defined and which leave no room for interpretation . They have clearly defined objectives. There‘s no ambiguity and no problem with misunderstanding. The drawbacks of specific plans are that they require clarity and a sense of predictability that often do not exist.

When Uncertainty is high and managers must be flexible in order to respond to unexpected changes, directional plans are preferable. Directional plans are flexible plans that set out general guidelines. They provide focus but don’t lock managers into specific goals or courses of action.

(4).A single-use plan is a one-time plan specifically designed to meet the needs of a unique situation. Standing plans are ongoing plans that provide guidance for activities performed repeatedly. Standing plans include policies, rules, and procedures.

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