筛选结果 共找出12

 Provide five reasons why poor attitudes could arise when a budget is implemented. 

 What three factors are said to determine the effectiveness of participation in target setting? 

A

 Nature of the task, organisation structure, personality 

B

Personality, technology, organisation structure 

C

 Nature of the task, production processes, personality 

D

 Personality, leadership style, aspirations 

 A budget for motivational purposes, with fairly difficult targets of performance, is an aspirations budget. 

A

True

B

false

 In which of the following circumstances are participative budgets likely to be effective? 

(1) In very large organisations 

(2) During periods of economic affluence 

(3) When an organisation's different units act autonomously 

(4) In newly-formed organisations 

A

 4 only 

B

 1 and 2 

C

 1, 2 and 3 

D

 1, 2, 3 and 4 

 Participation by staff in the budgeting process is often seen as an aid to the creation of a realistic budget and to the motivation of staff. There are, however, limitations to the effectiveness of such participation. 

Which of the following illustrates one of these limitations? 

A

 Participation allows staff to buy into the budget 

B

Staff suggestions may be ignored leading to de-motivation 

C

 Staff suggestions may be based on local knowledge 

D

 Budgetary slack can be built in by senior manager as well as staff 

 Which of the following statements about budgeting and motivation are true? 

(1) A target is more motivating than no target at all 

(2) The problem with a target is setting an appropriate degree of difficulty 

(3) Employees who are challenged tend to withdraw their commitment 

A

 All of them 

B

 2 and 3 only 

C

 1 and 2 only 

D

 3 only 

 Which of the following best describes a top-down budget? 

A

 A budget which has been set by scaling down individual expenditure items until the total budgeted expenditure can be met from available resources 

B

A budget which is set by delegating authority from top management, allowing budget holders to participate in setting their own budgets 

C

 A budget which is set without permitting the ultimate budget holder to participate in the budgeting process 

D

A budget which is set within the framework of strategic plans determined by top management 

 In which of the following circumstances are participative budgets effective? 

(1) In decentralised organisations 

(2) During periods of economic affluence 

(3) When an organisation's different units act autonomously 

A

All of them 

B

 2 and 3 only 

C

 1 and 2 only 

D

 3 only 

One of the basic tenets of total quality management is 'get it right first time'. Is variance reporting a help or a hindrance in this respect? 

 Complete the table below to show a possible response to each of the traditional performance measures and a consequence of that response. 


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