Question-1

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	Advertising Revenues	Actual Number of Subscribers	Monthly Fee per Subscriber
June 2015	$ 415,972	29,745	$15.50
December 2015	867,246	55,223	20.50
June 2016	892,134	59,641	20.50
December 2016	1,517,950	87,674	20.50
June 2017	2,976,538	147,921	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	Budgeted Number of Subscribers	Actual Number of Subscribers	Monthly Fee per Subscriber
July 2017	145,000	129,250	$25.50
August 2017	155,000	142,726	25.50
September 2017	165,000	145,643	25.50

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.