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練習(xí)與模 能力評 我的練知識點選題60道>答案

第1 平均正確率g Allofthefollowingareadvantagesoftheuseofb吐槽inamanagementcontrolsystemexceptthatg

managementnning.ProvideperformancePromotecommunicationandcoordinationwithintheLimitunauthorized您的答案：未作答正確答案：Answer(A)isForcingmanagementnningisanadvantageofusingbudgets.Answer(B)isincorrect.Providingperformancecriteriaisanadvantageofusingbudgets.Answer(C)isincorrect.Promotingcommunicationandcoordinationwithintheorganizationisanadvantageofusingbudgets.Answer(D)iscorrect.Budgetsservemanyroles.Theymanagementtonahead,communicateorganizationalgoalsthroughouttheorganization,andprovidecriteriaforfutureperformanceevaluations.還是不懂？學(xué)網(wǎng)課，問老師，輕松搞點擊提還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第2 平均正確率 Inthebudgetingandnningprocessforafirm,whichoneofthefollowingshouldbecompletedSalesFinancialCostmanagementStrategic您的答案：未作答正確答案：Answer(A)isThesalesbudgetcannotbestarteduntilthestrategicnisfinished.Answer(B)isincorrect.Thefinancialbudgetisaclusterofbudgetsthatcannotbestarteduntiltheclusterofbudgetsreferredtoastheoperatingbudgetisfinished.Answer(C)isAcostmanagementnisindependentofthefirm’sstatedbudget.Answer(D)iscorrect.Anorganizationmustcompleteitsstrategicnbeforeanyspecificbudgetingcanbegin.Thestrategicnlaysoutthemeansbywhichafirmexpectstofulfillitsstatedmission.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第3 平均正確率 Eachorganizationnsandbudgetsitsoperationsforslightlydifferentreasons.Whichoneofthefollowingisnotasignificantreasonfornning?ProvidingabasisforcontrollingForcingmanagerstoconsiderexpectedfuturetrendsandEnsuringprofitableCheckingprogresstowardtheobjectivesofthe您的答案：未作答正確答案：Answer(A)isControlofoperationsisagoalofnning.Answer(B)isincorrect.Forcingmanagerstoconsiderexpectedfuturetrendsandconditionsisagoalofnning.Answer(C)iscorrect.Thisquestionisapparentlydirectedtowardbudgeting.Abudgetisarealisticnforthefuturethatisexpressedintativeterms.Itisanning,control,motivational,andcommunicationstool.Abudgetpromotesgoalcongruenceandcoordinationamongoperatingunits.Unfortunay,abudgetdoesnotensureprofitableoperations.Answer(D)isincorrect.Checkingprogresstowardobjectivesisagoalof點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第4 平均正確率 Whichoneofthefollowingbestdescribestheroleoftopmanagementinthebudgetingprocess?TopShouldbeinvolvedonlyintheapprovalLacksthedetailedknowledgeofthedailyoperationsandshouldlimittheirNeedstobeinvolved,includingusingthebudgetprocesstocommunicateNeedstoseparatethebudgetingprocessandthebusinessnningprocessintotwoseparate您的答案：未作答正確答案：Answer(A)isTopmanagerscanusethebudgetformotivationalandcommunicationpurposes;theyshoulddomorethanmerelysignoffonthefinished.Answer(B)isTopmanagersshouldbeinvolvedinthebudgetprocesseventhoughtheylackdetailedknowledgeofdailyoperations;thebudgetcanstillcommunicateobjectivesandgoals.Answer(C)isAmongotherthings,thebudgetisatoolbywhichmanagementcancommunicategoalstolower-levelemployees.Itisalsoatoolformotivatingemployeestoreachthosegoals.Forthebudgettofunctioninthesecommunicationandmotivatingroles,topmanagementmustbeinvolvedintheprocess.Thisinvolvementdoesnotextendtodictatingtheexactnumericalcontentsofthebudgetsincetopmanagementlacksadetailedknowledgeofdailyoperations.Answer(D)isincorrect.Thebudgetprocessisapartoftheoverallnning點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第5 平均正確率 Whichoneofthefollowingisusuallynotcitedasbeinganadvantageofaformalbudgetarysmanagementtoevaluatethereasonablenessofassumptionsusedandgoalsidentifiedinthebudgetaryprocess.EnsuresimprovedcostcontrolwithintheorganizationandpreventsProvidesaformalbenarktobeusedforfeedbackandperformanceServesasacoordinationandcommunicationdevicebetweenmanagementand您的答案：未作答正確答案：Answer(A)isEvaluationofassumptionsandidentificationofgoalsisoneofthenningadvantagesofbudgeting.Answer(B)iscorrect.Abudgetisarealisticnforthefutureexpressedin tativeterms.Itisusefulfornning,control,motivation,communication,andachievinggoalcongruence.Asa nningtool,abudgetsmanagementtoevaluatethereasonablenessofassumptionsusedandgoalsidentifiedinthebudgetaryprocess.Asacontroltool,thebudgetprovidesaformalbenarktobeusedforfeedbackandperformanceevaluation.Asacommunicationtool,abudgetservestocoordinateactivitiesbetweenmanagementandsubordinatesandprovidesmanagementwithameansofdealingwithuncertainty.Despiteitsadvantages,abudgetneitherensuresimprovedcostcontrolnorpreventsinefficiencies.Answer(C)isAbudgetprovidesabenarkforfeedbackandperformanceevaluation.Answer(D)isincorrect.Abudgetservescommunicatingandcoordinating點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第6 平均正確率 ThemajorobjectivesofanybudgetsystemareDefineresponsibilitycenters,provideaframeworkforperformanceevaluation,andpromotecommunicationandcoordinationamongorganizationsegments.Defineresponsibilitycenters,facilitatethefixingofblameformissedbudgetpredictions,andensuregoalcongruencebetweensuperiorsandsubordinates.Fosterthenningofoperations,provideaframeworkforperformanceevaluation,andpromotecommunicationandcoordinationamongorganizationsegments.Fosterthenningofoperations,facilitatethefixingofblameformissedbudgetpredictions,andensuregoalcongruencebetweensuperiorsandsubordinates.您的答案：未作答正確答案：Answer(A)isResponsibilitycentersaredeterminedpriortobudgeting.Answer(B)isincorrect.Responsibilitycentersaredeterminedpriortobudgeting,budgetsdonotfixblamebutratherperformance,andgoalcongruenceispromotedbutnotensuredbybudgets.Answer(C)iscorrect.Abudgetisarealisticnforthefutureexpressedintativeterms.Theprocessofbudgetingsatoestablishgoals,determinetheresourcesnecessarytoachievethosegoals,andanticipatefuturedifficultiesintheirachievement.Abudgetisalsoacontroltoolbecauseitestablishesstandardsandfacilitatescomparisonofactualandbudgetedperformance.Becauseabudgetestablishesstandardsandaccountability,itmotivatesgoodperformancebyhighlightingtheworkofeffectivemanagers.Moreover,thenatureofthebudgetingprocessfosterscommunicationofgoalstosubunitsandcoordinationoftheirefforts.Budgetingactivitiesbyentitieswithinthemustbecoordinatedbecausetheyareinterdependent.Thus,thesalesbudgetisanecessaryinputtotheformulationoftheproductionbudget.Inturn,productionrequirementsmustbeknownbeforepurchasesandexpensebudgetscanbedeveloped,andallotherbudgetsmustbecompletedbeforepreparationofthecashbudget.Answer(D)isBudgetsdonotfixblamebutrathermeasureperformance,andgoalcongruenceispromotedbutnotensuredby點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第7 平均正確率 OneoftheprimaryadvantagesofbudgetingisthatDoesnottaketheceofmanagementandBasestheprofitnonIscontinuallyadaptedtofitchangingRequiresdepartmentalmanagerstomakensinconjunctionwiththensofotherinterdependent您的答案：未作答正確答案：Answer(A)isBudgeting,farfromtakingtheceofmanagementandadministration,makesthemevenmoreimportant.Answer(B)isincorrect.Basingtheprofitnonestimatesisanecessity,notanadvantage.Answer(C)isincorrect.Adaptiontochangingcircumstancesisacommitmentthatuppermanagementmustmake;itisnotinherentinaAnswer(D)isAbudgetpromotesgoalcongruencewithina .Departmentsmustcoordinatetheiractivitieswithotherinterdependentdepartmentsinnninganddevelo thebudget.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第8 平均正確率 Abudgethelpsacontrolcostsbysettingcostguidelines.However,abudgetalsoperformsthefunction(s)Alloftheanswersare您的答案：未作答正確答案：Answer(A)isMotivatingandcommunicatingarealsoperformedbyabudget.Answer(B)isincorrect.nningandcommunicatingarealsoperformedbyabudget.Answer(C)isincorrect.nningandmotivatingarealsoperformedbyabudget.Answer(D)iscorrect.Abudgetisarealistic nforthefutureexpressedin tativeterms.Itisanningtoolthatestablishesgoalsandpermitsa toanticipateproblemsandto nfordecisions.Abudgetcanbeamotivator,especiallyifitsetsreasonablestandards,hassomeflexibility,andwaspreparedwiththeparticipationofthoseaffected.Abudgetisacommunicationtoolbecauseitinformsemployeesaboutthegoalsthe isstrivingtoattainandthusenhancesgoalcongruence.Abudgetisalsoameansofcoordinatingthe ’svariousactivities.The’soverallbudgetconsistsofmanysmallerbudgets.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第9 平均正確率 Whencomparingperformancereportinformationfortopmanagementwiththatforlower-levelTopmanagementreportsaremoreLower-levelmanagementreportsaretypicallyforlongertimeTopmanagementreportsshowcontroloverfewerLower-levelmanagementreportsarelikelytocontainmoretativedataandlessfinancial您的答案：未作答正確答案：Answer(A)isTopmanagementreportsarelessdetailed.Topmanagementusuallypracticesmanagementbyexception.Answer(B)isincorrect.Lower-levelreportsaretypicallymoretimely.Rapidfeedbackisnecessarytosolveoperatingproblems.Answer(C)isincorrect.Topmanagementisresponsibleforallcostsincurredwithintheorganization,includingthoseincurredinlowerlevelAnswer(D)isInformationsenttotopmanagementisordinarilymorehighlyaggregatedandlesstimelythanthatcommunicatedtomanagersatoperationallevels.Topmanagersareconcernedwiththeorganization’soverallfinancialresultsandlong-termprospectsandareresponsbleforthestrategicnningfunction.Lower-levelreportscontainmoretativeinformationofanoperationalnature,e.g.,production點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第10 平均正確率 Animproperlyexecutedbudgetprocessmighthavetheeffect(s)DisregardofoverallMeetingshort-termbutnotlong-termAlloftheanswersare您的答案：未作答正確答案：Answer(A)isAllofthelistedeffectsmightoccurbecauseofanimproperlyexecutedbudgetprocess.Answer(B)isincorrect.Allofthelistedeffectsmightoccurbecauseofanimproperlyexecutedbudgetprocess.Answer(C)isincorrect.Allofthelistedeffectsmightoccurbecauseofanimproperlyexecutedbudgetprocess.Answer(D)iscorrect.Lackofgoalcongruencecanresultwhenattainingasubunit’sbudgetarygoalresultsindisregardofoverallgoals.Subunitmanagersmayinflatetheirbudgetrequeststoprovideoperatingleewayandthenengageinunnecessaryspendingtoavoidfuturebudgetcuts.Abudgetmayencourageexclusiveconcentrationonmeetingshort-termstandardsattheexpenseoflong-termconsiderations.Amanagerfearfulofnotmeetingthebudgettargetsmayimproperlymanipulateallocationofexpenses.Themanagerseekingtostaywithinthebudgetmaydisregardemployeemoraleandpoorworkingconditions.Interunitresentmentmaydevelopasaresultofcompetitionforscarcefunds.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第11 平均正確率 UseofbudgetsasanningbutnotacontrolUseofbudgetsforharassmentofindividualsratherthanLackoftimelyfeedbackintheuseoftheAlloftheanswersare您的答案：未作答正確答案：Answer(A)isThisisnottheonlyitemlistedthatcharacterizesineffectivebudgetcontrolsystems.Answer(B)isincorrect.Thisisnottheonlyitemlistedthatcharacterizesineffectivebudgetcontrolsystems.Answer(C)isincorrect.Thisisnottheonlyitemlistedthatcharacterizesineffectivebudgetcontrolsystems.Answer(D)iscorrect.Ineffectivebudgetcontrolsystemsarecharacterizedbyeachoftheitemsnoted.Theuseofbudgetsfornningonlyisaproblemthatmustberesolvedthroughtheeducationprocess.Managementmustbeeducatedtousethebudgetsforcontrol,notjustnning.Managementmustlearnthatbudgetscanmotivateandhelpindividualsachieveprofessionalgrowthaswellasthegoalsofthefirm.Ignoringbudgetsobviouslycontributestotheineffectivenessofthebudgetsystem.Finally,feedbackmustbetimelyorlowermanagementandemployeeswillsoonrecognizethatbudgetfeedbackissolateitprovidesnoinformation,makingthebudgetaworthlessdevice.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第12 平均正確率 WhichofthefollowingstatementsregardingbudgetsisBudgetspresentorganizationalnsinaformal,logical,andintegratedBudgetsareusedonlyasanningBudgetsmaybedevelopedforcashflowsorlaborAbudgetisanthatcontainsatativestatementofexpected您的答案：未作答正確答案：Answer(A)isItisatruestatementregardingbudgeting.Answer(B)iscorrect.Budgetformulationisanningfunction;however,budgetsarealsousefulcontroldevices.Budgetsprovideabasisforcontrolofperformancethroughcomparisonsofactualwithbudgeteddata.Theypermitysisofvariationsfromnsandsignaltheneedforcorrectivemanagerialaction.Answer(C)isItisatruestatementregardingbudgeting.Answer(D)isincorrect.Itisatruestatementregarding點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第13 平均正確率 AltonMachinehasestablishedastrategicinitiativetoincreaseoperating ebyincreasingmarketsharethroughbeingthelower-costprovider.Assumingthetotalmarketsizeremainsthesame,andbasedontheinformationprovidedbelow,hasAltonachievedthestatedobjectives?CurrentNextCostofGrosse$$Units$$Yes,becauseAltonwasabletolowercostsandincrease No,becauseAltondidnotreducemarketingandadministrativeYes,becausethestatementsshowareducedcostofgoodsNo,becauseitdoesnotappearthatAltonhasincreasedmarket您的答案：未作答正確答案：Answer(A)isWhileitistruethatAltonwasabletolowercostsandincreaseoperating e,Altondidnotmeetitsgoalofincreasingmarketshare.Answer(B)isWhileitistruethatAltondidnotreducemarketingandadministrativecosts,thiswasnotthereasonitdidnotreachitsgoalofincreasingmarketshare.Answer(C)isWhileitistruethatAltonwasabletoreduceitscostsofgoodssoldexpense,Altondidnotmeetitsgoalofincreasingmarketshare.Answer(D)isAltondidnotmeetitsgoalofincreasingoperating ebyincreasingmarketsharethroughbeingthelower-costprovider.Thisisapparentbyobservingthattheunitssoldforthecurrentyearequaltheunitssoldforthenext點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第14 平均正確率 AnningcalendarinbudgetingisCalendarperiodcoveredbytheScheduleofactivitiesforthedevelopmentandadoptionoftheCalendarperiodcoveredbytheannualbudgetandthelong-rangeSalesforecastbymonthsintheannualbudget您的答案：未作答正確答案：Answer(A)isTheperiodcoveredbythebudgetprecedestheeventsinthenningcalendar.Answer(B)iscorrect.Thebudgetnningcalendaristhescheduleofactivitiesforthedevelopmentandadoptionofthebudget.Itshouldincludealistofdatesindicatingwhenspecificinformationistobeprovidedbyeachinformationsourcetoothers.Thepreparationofamasterbudgetusuallytakesseveralmonths.Forinstance,manyfirmsstartthebudgetforthenextcalendaryearsometimeinSeptemberinhopesofhavingitcompletedbyDecember1.Becausealloftheindividualdepartmentalbudgetsarebasedonforecastspreparedbyothersandthebudgetsofotherdepartments,itisessentialtohaveanningcalendartoensuretheproperintegrationoftheentireprocess.Answer(C)isTheperiodcoveredbythebudgetprecedestheeventsinthenningcalendar.Answer(D)isincorrect.Thenningcalendarisnotassociatedwith點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第15 平均正確率 Abudgetmanual,whichenhancestheoperationofabudgetsystem,ismostlikelytoAchartofDistributioninstructionsforbudgetEmployeehiringationoftheaccountingsystem您的答案：未作答正確答案：Answer(A)isAchartofaccountsisincludedintheaccountingmanual.Answer(B)iscorrect.Abudgetmanualdescribeshowabudgetistobeprepared.Itemsusuallyincludedinabudgetmanualareanningcalendaranddistrbutioninstructionsforallbudgetschedules.Distributioninstructionsareimportantbecause,onceascheduleisprepared,otherdepartmentswithintheorganizationwillusethescheduletopreparetheirownbudgets.Withoutdistributioninstructions,someonewhoneedsaparticularschedulemaybeoverlooked.Answer(C)isincorrect.Employeehiringpoliciesarenotneededforbudgetpreparation.TheyarealreadyavailableinthehumanresourcesAnswer(D)isSoftwareationisnotneededinthebudgetpreparation點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第16 平均正確率 WhichoneofthefollowingisnotanadvantageofaparticipatorybudgetingCoordinationbetweenCommunicationbetweenGoalControlof您的答案：未作答正確答案：Answer(A)isParticipatorybudgetinginvolvesextensivecoordinationbetweendepartments.Answer(B)isincorrect.Participatorybudgetinginvolvesextensivecommunicationbetweendepartments.Answer(C)isincorrect.Goalcongruenceisoneoftheadvantagesofparticipatorybudgeting.Answer(D)iscorrect.Uncertaintiescanbepreparedfor,buttheycannotbesubjectedtohumancontrolthroughanybudget點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第17 平均正確率 Indevelothebudgetforthenextyear,whichoneofthefollowingapproacheswouldproducethegreatestamountofpositivemotivationandgoalcongruence?Permitthedivisionalmanagertodevelopthegoalforthedivisionthatinthemanager’sviewwillgeneratethegreatestamountofprofits.Haveseniormanagementdeveloptheoverallgoalsandpermitthedivisionalmanagertodeterminehowthesegoalswillbemet.Havethedivisionalandseniormanagementjointlydevelopgoalsandobjectiveswhileconstructingthecorporation’soverallnofoperation.Havethedivisionalandseniormanagementjointlydevelopgoalsandthedivisionalmanagerdeveloptheimplementationn.您的答案：未作答正確答案：Answer(A)isUsingdivisionmanagerstodeveloptheirgoalsdoesnothingforgoalcongruence.Answer(B)isincorrect.Havingseniormanagementsetgoalswouldnotbeasconducivetomotivationaswouldhavinginputfromdivisions.Answer(C)isincorrect.Seniormanagementmaynotbeinapositiontodevelopanimplementationn.Answer(D)iscorrect.Jointdevelopmentofgoalsismoreconducivetomotivation,asisallowingdivisionalmanagerstodeveloptheimplementationn.Goalcongruenceisenhancedwhenseniormanagementisinvolvedinthebudgetingprocessalongwithdivisionmanagers.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第18 平均正確率 WhichoneofthefollowingstatementsconcerningapproachesforthebudgetdevelopmentprocessisThetop-downapproachtobudgetingwillensureadherencetostrategicorganizationalTopreventambiguity,oncedepartmentalbudgetedgoalshavebeendeveloped,theyshouldremainfixedevenifthesalesforecastuponwhichtheyarebasedprovestobewronginthemiddleofthefiscalyear.Withtheinformationtechnologyavailable,theroleofbudgetsasanorganizationalcommunicationdevicehasdeclined.Sincedepartmentmanagershavethemostdetailedknowledgeaboutorganizationaloperations,theyshouldusethisinformationasthebuildingblocksoftheoperatingbudget.您的答案：未作答正確答案：Answer(A)isInthetop-downapproach,thebudgetisdevelopedbyuppermanagement.Uppermanagementcanthereforedevelopthebudgetwiththestrategicorganizationalgoalsinmind.Answer(B)isAnybudgetshouldbeadaptedtochangingcircumstances.Answer(C)isincorrect.Informationtechnologymakesbudgetingeasier,notlessrelevantasameansoforganizationalcommunication.Answer(D)iscorrect.Sincedepartmentmanagershavethemostdetailedknowledgeaboutorganizationaloperations,theyshouldusethisinformationasthebuildingblocksoftheoperatingbudget.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第19 平均正確率 RockIndustrieshasfourdivisions.Inthequesttodevelopamoreachievablebudgetforthecomingyear,thechiefexecutiveofficerhaselectedtodevelopthe’sbudgetbyusingadecentralizedbottom-upbudgetapproach.ChipJarrettisproductionmanagerinoneofthedivisions.Jarrett’sinvolvementinthebudgetprocessthisyearwillBeRequiredevelopmentofaproductionbudgetthatisforwardedtotheBudgetRequiredevelopmentofaproductionbudgetafterreceivingthedivision’sprojectedsalesRequiredevelopmentofaproductionbudgetbasedontheprioryear’smanufacturing您的答案：未作答正確答案：Answer(A)isTheproductionmanagermustbeinvolvedinthebudgetprocess.Answer(B)isincorrect.Aproductionmanagercannotdevelopabudgetforproductionuntil(s)hehasbeentoldwhatthesalesforecastis.Answer(C)iscorrect.Managementofthedivisionisresponsbleforsettingthesalesforecast.Asproductionmanager,Jarretthastheresponsbilityofensuringtheproductsarereadyonscheduleandintherightties.Answer(D)isCurrentyearprojectionsarerelevanttoabudget,notprioryear點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第20 平均正確率 Whendeveloabudget,anexternalfactortoconsiderinthenningprocessAchangetoadecentralizedmanagementTheimplementationofanewbonusNewproductThemergeroftwo您的答案：未作答正確答案：Answer(A)isChangesinmanagementisaninternalfactor.Answer(B)isincorrect.Employeecompensationisaninternalfactor.Answer(C)isincorrect.Anewproductlineisaninternalfactor.Answer(D)iscorrect.Severalnningassumptionsshouldbemadeatthebeginningofthebudgetprocess.Someoftheseassumptionsareinternalfactors;othersareexternaltothe.Externalfactorsincludegeneraleconomicconditionsandtheirexpectedtrend,ernmentalregulatorymeasures,thelabormarketinthelocaleofthe’sfacilities,andactivitiesofcompetitors,includingtheeffectsofmergers.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第21 平均正確率 AnadvantageofparticipativebudgetingisthatMinimizesthecostofdeveloReducestheeffectonthebudgetaryprocessofemployeeYieldsinformationknowntomanagementbutnottoEncouragesacceptanceofthebudgetby您的答案：未作答正確答案：Answer(A)isDisadvantagesofparticipativebudgetingandstandard-settingincludethecostintermsoftimeandmoney.Answer(B)isincorrect.Thequalityofparticipationisaffectedbythegoals,values,beliefs,andexpectationsofthoseinvolved.Answer(C)isincorrect.Anadvantageofparticipativebudgetingisthatityieldsinformationknowntoemployeesbutnottomanagement.Answer(D)iscorrect.Participative(grass-roots)budgetingandstandard-settinguseinputfromlower-levelandmiddle-levelemployees.Participationencouragesemployeestohaveasenseofownershipoftheoutputoftheprocess.Theresultisanacceptanceofandcommitmenttothegoalsexpressedinthebudget.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第22 平均正確率 TheprimaryroleofthebudgetdirectorandthebudgetingdepartmentisSettledisputesamongoperatingexecutivesduringthedevelopmentoftheannualoperatingDeveloptheannualprofitnbyselectingthealternativestobeadoptedfromthesuggestionssubmittedbythevariousoperatingsegments.JustifythebudgettotheexecutivecommitteeoftheboardofCompilethebudgetandmanagethebudget您的答案：未作答正確答案：Answer(A)isThebudgetdirectorhasstaff,notline,authority.(S)hehasatechnicalandadvisoryrole.Thefinaldecision-makingresponsbilityrestswithlinemanagement.Answer(B)isThebudgetdirectorhasstaff,notline,authority.(S)hehasatechnicalandadvisoryrole.Thefinaldecision-makingresponsbilityrestswithlinemanagement.Answer(C)isThebudgetdirectorhasstaff,notline,authority.(S)hehasatechnicalandadvisoryrole.Thefinaldecision-makingresponsbilityrestswithlinemanagement.Answer(D)isThebudgetdepartmentisresponsibleforcompilingthebudgetandmanagingthebudgetprocess.Thebudgetdirectoranddepartmentarenotresponsbleforactuallydevelotheestimatesonwhichthebudgetisbased.Thisroleisperformedbythosetowhomtheresultingbudgetwillbeapplicable.Thebudgetdirectorhasstaff,notline,authority.(S)hehasatechnicalandadvisoryrole.Thefinaldecision-makingresponsbilityrestswithline點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第23 平均正確率 WhichoneofthefollowingisnotconsideredtobeabenefitofparticipativeIndividualsatallorganizationallevelsarerecognizedasbeingpartoftheteam;thisresultsingreatersupportoftheorganization.ThebudgetestimatesarepreparedbythoseindirectcontactwithvariousManagersaremoremotivatedtoreachthebudgetobjectivessincetheyparticipatedinsettingWhenmanagerssetthefinaltargetsforthebudget,seniormanagementneednotbeconcernedwiththeoverallprofitabilityofcurrentoperations.您的答案：未作答正確答案：Answer(A)isParticipativebudgetingpromotesteamwork.Answer(B)isincorrect.Aparticipativebudgetinvolvesthosemostdirectlyaffected.Answer(C)isincorrect.Aparticipativebudgetisapowerfulmotivator.Answer(D)iscorrect.Oneofthebehavioralconsiderationsofbudgetingistheextentofparticipationintheprocessbymanagersatalllevelswithintheorganization.Managersaremoremotivatedtoachievebudgetedgoalswhentheyareinvolvedinbudgetpreparation.Abroadlevelofparticipationusuallyleadstogreatersupportforthebudgetandtheentityasawhole,aswellasagreaterunderstandingofwhatistobe plished.Advantagesofaparticipativebudgetincludegreateraccuracyofbudgetestimates.Managerswithimmediateoperationalresponsibilityforactivitieshaveabetterunderstandingofwhatresultscanbeachievedandatwhatcosts.Also,managerscannotblameunrealisticobjectivesasanexcusefornotachievingbudgetexpectationswhentheyhavehelpedtoestablishthoseobjectives.Despitetheinvolvementoflowerlevelmanagers,seniormanagementmuststillparticipateinthebudgetprocesstoensurethatthecombinedobjectivesofthevariousdepartmentsareconsistentwithprofitabilityobjectivesofthe.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第24 平均正確率 ThebudgetingtechniquethatismostlikelytomotivatemanagersTop-downZero-basedProgrambudgetingandreviewBottom-up您的答案：未作答正確答案：Answer(A)isAtop-downbudgetislesslkelytomotivatelowerlevelmanagerswhohavenotparticipatedinitsformation.Answer(B)isincorrect.Zero-basedbudgetingisameansofaddingobjectivitytothebudgetprocess;employeemotivationisnotaparticulargoal.Answer(C)isProgrambudgetsareformulatedbyobjectiveratherthanfunction.Answer(D)iscorrect.Bottom-upbudgetingisthebestwayofmotivatingmanagerstomeetbudgetestimatesbecauseitpermitsparticipationinthebudgetprocess.Lowerlevelmanagerswhotakepartinbudgetingdecisionsaremorelikelytosupporttheresultandlesslikelytofeelthatthebudgethasbeenimposedfromabove.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第25 平均正確率 WhichoneofthefollowingismostimportanttoasuccessfulbudgetingExperiencedIntegratedbudgetReliableforecastsandtrendTopmanagement您的答案：未作答正確答案：Answer(A)isExperiencedystsarenotcrucialtosuccessofabudget;“knowingyourbusiness”isasimportantastraininginbudgetpreparation.Answer(B)isIntegratedbudgetsoftwareisnotthemostimportantfactorinbudgetsuccess;fairlylargeandsophisticatedbudgetscanbepreparedwithordinaryspreadsheets.Answer(C)isWhiletheyareimportant,reliableforecastsandtrendysesarenotthemostimportantfactor;abudgetmustbeflexibleenoughtoadapttochangingcircumstances.Answer(D)isAnorganizationalbudgetrequiresasignificantcommitmentofinternalresources.Thesinglemostimportantfactorinassuringitssuccessisforuppermanagementtodemonstratethattheytaketheprojectseriouslyandconsideritvitaltotheorganization’sfuture.點擊點擊提問，或查看大家對本題的回答還是不懂？學(xué)網(wǎng)課，問老師，輕松搞第26 平均正確率 Themajordisadvantageofabudgetproducedbymeansofatop-downprocessImpairmentofgoalLackofinvolvementbyupper-levelAbsenceofasignificantmotivational您的答案：未作答正確答案：Answer(A)isBudgetsprovideameansforcoordinatingthensofallorganizationalsubunits.Thus,budgetsareawaytopromotegoalcongruence.Althoughbudgetsshouldbeconsistentwiththestrategicnsoftopmanagement,theyshouldalsobebasedoninputfromlower-levelmanagerssincethelatterhavedetailedknowledgeofoperatingactivities.Successfulbudgetsarethereforeacompromise.Inatop-downprocess,however,budgetsareimposedonsubordinates