A. 计划是指管理者事先对未来行动方案所作的谋划和安排. A plan refers to the preliminary planning and arrangement made by a manager for future actions

B. 计划与决策无关. Planning has nothing to do with decision-making

C. 计划应当包括计划控制标准和考核指标的制定. The plan should include the establishment of control standards and evaluation metrics

D. 计划要有目标. A plan should have clear objectives