第三章单元测试
Which is the advantage of bottom-up budgeting?
A fixed budget is a budget prepared at a single level of activity.
Zero based budgets can be used in such situation
Zero based budgets may emphasise short-term benefits to the detriment of longterm benefits.
Rolling budgets can save cost and time.
A:Avoids the problem of bad decisions from inexperienced managers. B: Budget setting process can be quicker. C: Frees up senior management resource. D: Senior managers retain control.
答案: Frees up senior management resource.
A:错 B:对
A: Discretionary costs such as research and development (R&D). B: Public sector organisations such as local authorities. C: Fast moving businesses/industries D: There should be good cost control.
A:对 B:错
A:错 B:对
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