題目

Which of the following may be considered to be objectives of budgeting?(i) Co-ordination(ii) Communication(iii) Expansion(iv) Resource allocation

A

All of them

B

(i), (ii) and (iv)

C

(ii), (iii) and (iv)

D

(ii) and (iv)

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Chapter15Budgeting

Coordination (i) is an objective of budgeting. Budgets help to ensure that the activities of all parts of the organisation are coordinated towards a single plan.Communication (ii) is an objective of budgeting. The budgetary planning process communicates targets to the managers responsible for achieving them, and it should also provide a mechanism for junior managers to communicate to more senior staff their estimates of what may be achievable in their part of the business.Expansion (iii) is not in itself an objective of budgeting. Although a budget may be set within a framework of expansion plans, it is perfectly possible for an organisation to plan for a reduction in activity.Resource allocation (iv) is an objective of budgeting. Most organisations face a situation of limited resources and an objective of the budgeting process is to ensure that these resources are allocated among budget centres in the most efficient way.

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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