篩選結(jié)果 共找出25題

?If a system of a ABB is in use, how might the cost of scheduling production be flexed??

A

Number of items produced?

B

?Number of set-ups?

C

?Number of direct labour hours?

D

?Number of parts used in production?

?A system of zero based budgeting forces employees to remove wasteful expenditure.?

A

True?

B

False?

?Use of zero based budgeting implies flexing budgets on the basis of differences between budgeted and?actual cost-driving activities.??

A

?True

B

False

?The following statements have been made about budgeting.?

(1) An incremental budget is a budget which is designed to change as the volume of output?changes.?

(2) Zero-based budgeting is used to compare the incremental cost and related benefits of?activities.??

Which of the above statements is/are true??

A

?1 only?

B

?2 only?

C

?Neither 1 nor 2?

D

Both 1 and 2?

?Which of the following is a characteristic of feedback??

A

?It is used mainly for planning purposes?

B

?It is secondary data?

C

?It comes from internal sources within the organisation?

D

?It consists entirely of financial information?

?A budget that is continuously updated by adding a further accounting period (a month or a?quarter) when the earlier accounting period has expired is known as a:?

A

?Zero base budget?

B

?Rolling budget?

C

?Periodic budget?

D

?Flexible budget?

?The following statements have been made about zero base budgeting.?

(1) The zero base budgeting process seeks to identify long-term benefits and improvements,?even if they are sometimes made at the expense of short-term profitability.??

(2) A barrier to the use of zero base budgeting is the possibility that management may not have?the skills to apply it.?

?Which of the above statements is/are true??

A

?1 only?

B

?2 only?

C

?Neither 1 nor 2?

D

?Both 1 and 2?

?A control system that reacts to historical changes in the business environment, usually to?maintain a desired state of operations, is known as:?

A

Feedback control?

B

Feedforward control?

C

A rolling budget?

D

Top-down control?

?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

While a drag and drop style question is impossible to fully replicate within a paper based?medium, some questions of this style have been included for completeness.?

Incremental budgeting can sometimes be an appropriate methodology for setting budgets.? ?

Which of the following statements are true?

?? Incremental budgets could be appropriate when:

?? The business is growing rapidly

?? Applied to total sales in an international seasonal business

?? Applied to stationary costs

?? Applied to production costs

?? The business is stable

?? For administration costs when the experience of the managers is limited?

Drag the correct answers in to the box:?

Can incremental budgeting be used to budget for rent? What about for advertising expenditure??