(a) Behavioural implication of planning:
Employees know their roles. They comply with the specific method to act. Actually, a business need for strict measures. Top-down planning gives the management a feeling that they are controlling the quality.
However, companies are likely to lose talent. Creative employees are hoping that someone noticed their talents, rather than to act in accordance with the instructions.
Behavioural implication of control:
The budget is completed quickly. Top-down budget are more efficient than bottom-up budget. It is because they only need to complete the requirements of the high-level budget.
The top-down budgetary control will affect the employees' flexibility and creativity. This may lead to decreased …show more content…
Core competencies
Apple's products have innovative technology and design so that other companies cannot imitate their techniques. In addition to the cool features of Apple products, but also especially focus on user interface and user experience, coupled with Apple's chief executive Steve Jobs is good at software and hardware integration, so gradually increase people's love for the product.
Third successful company: Coca-Cola Company
1. Business strategy
The company want to refresh the world, inspire moments of optimism and happiness, and create value and make a difference (Coca-Cola Company 2015). In business unit mission, it will be determined by "Star". It declares our purpose as a company and serves as the standard against which we weigh our actions and decisions. The cost of Coca-Cola is a very low, and it is not difficult to produce it. Coca-Cola also is a potential competitor by Pepsi.
2. Core competencies
To strengthen and maintain the brand image of Coca-Cola has been a marketing focus. They want consumers to understand the image of "overweening", and customers are truly proud.
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Question …show more content…
Controllable costs have a variety of development possibilities, and budget holders can take certain methods and means to make it in the desired state to develop. Controllable costs should be determined with three conditions: cost can influence, such manager with appropriate authority and within a relevant range of time (ACCA