首页 > 财会类考试> ACCA/CAT

题目内容（请给出正确答案）

[主观题]

3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternative

budgeting approaches.

However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be

seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of

alternative models for use in the accomplishment of strategic change.

Required:

(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting

approach that is applied. (8 marks)

查看答案

如果结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装优题宝APP，拍照搜题省时又省心！

更多“3 Better budgeting in recent y…”相关的问题

第1题

（c) Discuss the ways in which budgets and the budgeting process can be used to motivate ma

(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers to

endeavour to meet the objectives of the company. Your answer should refer to:

(i) setting targets for financial performance;

(ii) participation in the budget-setting process. (12 marks)

点击查看答案

第2题

（b) Discuss ways in which the traditional budgeting process may be seen as a barrier to th

(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the

aims of EACH of the following models for the implementation of strategic change:

(i) benchmarking;

(ii) balanced scorecard; and

(iii) activity-based models. (12 marks)

点击查看答案

第3题

You have recently been appointed as an assistant management accountant in a large company,

PC Co. When you meet the production manager, you overhear him speaking to one of his staff, saying:

‘Budgeting is a waste of time. I don’t see the point of it. It tells us what we can’t afford but it doesn’t keep us from buying it. It simply makes us invent new ways of manipulating figures. If all levels of management aren’t involved in the setting of the budget, they might as well not bother preparing one.’

Required:

(a) Identify and explain SIX objectives of a budgetary control system. (9 marks)

(b) Discuss the concept of a participative style. of budgeting in terms of the six objectives identified in part (a). (11 marks)

点击查看答案

第4题

Some commentators argue that: ‘With continuing pressure to control costs and maintain effi

ciency, the time has come for all public sector organisations to embrace zero-based budgeting. There is no longer a place for incremental budgeting in any organisation, particularly public sector ones, where zero-based budgeting is far more suitable anyway.’

Required:

(a) Discuss the particular difficulties encountered when budgeting in public sector organisations compared with budgeting in private sector organisations, drawing comparisons between the two types of organisations. (5 marks)

(b) Explain the terms ‘incremental budgeting’ and ‘zero-based budgeting’. (4 marks)

(c) State the main stages involved in preparing zero-based budgets. (3 marks)

(d) Discuss the view that ‘there is no longer a place for incremental budgeting in any organisation, particularly public sector ones,’ highlighting any drawbacks of zero-based budgeting that need to be considered. (8 marks)

点击查看答案

第5题

—Which subject do you like______？ —I like chemistry than any other one. A. better,

—Which subject do you like______？

—I like chemistry than any other one.

A. better, better

B. best, better

C. best, best

D. better, best

点击查看答案

第6题

No _had I arrived there than it began to rain.

A.better

B.sooner

C.soon

D.well

点击查看答案

第7题

I could have done it better if I______ more time.A．have hadB．hadC．had hadD．will have had

I could have done it better if I______ more time.

A．have had

B．had

C．had had

D．will have had

点击查看答案

第8题

Since she isn't in, I think it better for you to go ____.

A.another day

B.other days

C.one day

D.the other day

点击查看答案

第9题

A: I'd rather have some wine, if you don't mind.B: ________A．No, you'd better not.

A: I'd rather have some wine, if you don't mind.

B: ________

A．No, you'd better not.

B．Not at all, anything you want.

C．Thank you all the same.

D．Yes, but not good.

点击查看答案

第10题

—Howdeliciousthefishis! —ButIdon'tthinkitis_______whatIcookedyesterday. A.asbetteras

—How delicious the fish is!

—But I don't think it is _______what I cooked yesterday.

A. as better as

B. as well as

C. better than

D. no better than

点击查看答案

湖南优积谷网络科技有限公司版权所有 ©2024

湘ICP备16018319号-1 湘公安备案43019002000613号营业执照

违法和不良信息举报电话：400-118-7898

举报/反馈/投诉邮箱：deng＃ujigu.com（请将＃替换成@）