Planning and control decisions: Internet company. WebNews.com offers its subscribers several services, such as an annotated TV guide and local-area information on weather, restaurants, and movie theatres. Its main revenue sources are fees for banner advertisements and fees from subscribers. Recent data are:

Month/Year Advertising Revenues Actual Number of Subscribers Monthly Fee per Subscriber June 2006 $ 481,186 28,642 $17.94 December 2006 999,790 54,813 23.94 June 2007 1,033,241 58,178 23.94 24 December 2007 1,773,686 86,437 23.94 CHAPTER 1 June 2008 $3,500,354 146,581 23.94 The following decisions were made from June through October 2008:

a. June 2008: Raised subscription fee to $29.94 per month from July 2008 onward. The bud¬
geted number ofsubscribers for this monthly fee is shown in the table below.

b. June 2008: Informed existing subscribers that fromJuly onward, monthly fee would be $29.94.

c. July 2008: Offered e-mail service to subscribers and upgraded other online services.

d. October 2008: Dismissed the vice-president ofmarketing after significant slowdown in sub¬
scribers and subscription revenues, based onJuly through fieptember 2008 data in table.

e. October 2008: Reduced subscription fee to $26.34 per month from November 2008 onward. Results forJuly-fieptember 2008 are:
Budgeted Number Actual Number Monthly Fee per Month/Year of Subscribers of Subscribers Subscriber July 2008 140,000 128,933 $29.94 August 2008 150,000 ' 139,419 29.94 September 2008 160,000 143,131 29.94 Required 1. Classify each ofthe decisions

(a) to

(e) as either a planning or a control decision 2. Give two examples of other planning decisions and two examples of other control deci¬
sions that may be made at WebNews.com