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

Month/Year

June 2015 December 2015 June 2016 December 2016 June 2017

Advertising Revenues

$ 415,972 867,246 892,134 1,517,950 2,976,538

Actual Number of Subscribers 29,745

55,223

59,641 87,674 147,921

Monthly Fee per Subscriber $15.50

20.50

20.50 20.50 20.50

The following decisions were made from June through October 2017:

a. June 2017: Raised subscription fee to $25.50 per month from July 2017 onward. The budgeted number of subscribers for this monthly fee is shown in the following table.

b. June 2017: Informed existing subscribers that from July onward, monthly fee would be $25.50.

c. July 2017: Offered e-mail service to subscribers and upgraded other online services.

d. October 2017: Dismissed the vice president of marketing after significant slowdown in

subscribers and subscription revenues, based on July through September 2017 data in the

following table.

e. October 2017: Reduced subscription fee to $22.50 per month from November 2017 onward.

Results for JulySeptember 2017 are as follows:

Month/Year

July 2017 August 2017 September 2017

Budgeted Number of Subscribers

Actual Number of Subscribers

Monthly Fee per Subscriber

$25.50 25.50

25.50

145,000 129,250 155,000 142,726 165,000 145,643

Required:

1. Classify each of the decisions (ae) as a planning or a control decision.

2. Give two examples of other planning decisions and two examples of other control decisions

that may be made at PostNews.com.