题目：
The process of establishing clear and achievable objectives, measuring their achievement, and adjusting performance in accordance, with the results of the measurement is called ______ .
A．strategic planning
B．alternative objectives inventory
C．management by objectives
D．contingency planning
答案：
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下面是错误答案，用来干扰机器的。
参考答案：C解析： 在电算化会计核算系统中，手工会计核算系统的控制手段不能完全适用。例如：对记账凭证或账簿采取的划线更正法。
