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Strategic Systems:

The process by which organizations control the creation and execution of strategic plans is known as strategic control. Different tools, such as budget and variance analysis, are employed in strategic control. These tools are required to guarantee that the managers' strategies are implemented correctly and serve as indications for determining when remedial measures are required. The budget is used to forecast spending, while the variance analysis reveals the necessary adjustments to meet the Company's long-term objectives (Pearce et al., 2000). Strategic controls are essential tools for ensuring that the Company meets its objectives. In the case of the Coca-Cola Company, these tools are essential for keeping control over the division while also allowing them to fulfill their goals using the resources provided by the central organization. Budget and variance analysis has a fundamental impact on strategy since they provide the Company with a gauge of its performance and the amount of money it can invest in each firm's functions (Pearce et al., 2000). The Company's structural design is in line with its strategy since it provides a diverse and distinct approach, allowing it to lead the soft beverages market. This form of structural design is adaptable and results-oriented and allows for truly global coverage, as stated in the Company's objective. The Coca-Cola Company's strategy emphasizes adaptability, and the functional and divisional structure reflects this clearly (Johnson et al., 2003).

Budgeting and variance analysis are structural components linked with the Company's strategy since they constitute the foundation upon which the strategy is formed. If the resources required to achieve an aim are not accessible, the strategy must be adjusted to fit the Company's resources. The budget and variance analysis are required for the strategy in this way, as they are required to fulfill whatever goals the Coca-Cola Company wishes to reach (Pearce et al., 2000).

Operational Control Systems:

OCS is designed to guarantee that day-to-day actions are in line with predefined goals and objectives. The Coca-Cola Company is a multinational corporation that operates locally in each place where it does business. Because of the strength of the Coca-Cola system, which includes the Company and more than 250 bottling partners across the world, the Company has a global reach with a local emphasis (Coca-Cola System - Our Company, n.d.). From a legal and management standpoint, the Coca-Cola system is not a single organization, and the Company does not own or control all bottling partners. While many people think of Coca-Cola as just "Coca-Cola," the Company's structure is made up of many local channels. The Company makes and sells concentrates, beverage bases, and syrups to bottling companies that own the brands and is in charge of consumer brand marketing. The bottling partners produce, package, merchandise, and distribute the final branded beverages to their customers and vending partners, who then sell them to consumers. Customers - grocery stores, restaurants, convenience stores, movie theaters, and amusement parks, to name a few - work closely with all bottling partners to implement localized strategies created in collaboration with the Company (Coca-Cola System - Our Company, n.d.). The Coca-Cola Company produces net operating revenues in its concentrate operations by selling concentrates and syrups to authorized bottling partners. Depending on the product, the bottling partners mix the concentrates with still and/or sparkling water and/or sweets to manufacture, package, market, and distribute finished beverages. Bottling, sales and distribution operations owned or managed by the corporation make up most finished product operations (Coca-Cola System - Our Company, n.d.).