单项选择题

A budgeting approach that requires a manager to justify the entire budget for each budget period is known as 有一种预算方法要求经理去证实每一期预算总体情况的合理性。这种预算是：

A.performance
B.业绩预算
B.program
C.项目预算
C.zero-base
D.零基预算
D.incremental
E.增量预算
<上一题 目录 下一题>
热门 试题

单项选择题
Pavilion Inc.has implemented a budget process that begins with the analysis of current practices to find improvements and determine changes needed to attain improvements、Then budgets are based on the improved practices or procedures resulting in budget figures that are lower than the previous period.The firm expects to be able to manufacture its product or render its service at a lower cost、The decrease in the budget amounts are the consequence of doing the same activity more efficiently and with higher quality and is not the result of arbitrary cuts.The budget process described is referred to as Pavilion 公司采用一种预算编制流程，它从分析当前的实际着手寻找改进空间，从而决定为了达成改进所需 要做出的变革。然后以改进的业务或者流程为基础编制预算，从而使得预算数字低于前期。公司想以更低的 成本制造产品和提供服务。预算数字的减少是因为作业效率和质量提高的结果，而不是因为主观上随意削减。 上述的这种预算流程被称为
A.has
B.The
C.The
D.activity-based
E.作业预算
F.kaizen
G.持续改进预算
C.standard
H.标准成本预算
D.zero-based
I.零基预算
单项选择题
Helen Thomas, Amador Corporation’s vice president of planning, has seen and heard it all、She has told the corporate controller that she is “....very upset with the degree of slack that veteran managers use when preparing their budgets.” Thomas has considered implementing some of the following activities during the budgeting process. Amador 公司负责计划工作的副总裁 Helen Thomas 对发生的事情心知肚明。她告诉公司的总会计师，她对 在编制预算时经验老到的经理人员所留的“预算宽松余地”很不满。 Thomas 已经考虑在预算编制过 程中实行下列一些措施： 1；Develop the budgets by top management and issue them to lower-level operating units.由最高管理当局制定预算指标，然后下达至下级经营单位 2；Study the actual revenues and expenses of previous periods in detail.详细研究以前各期的 实际收入和费用 3；Have the budgets developed by operating units and accept them as submitted by a company-wide budget committee.由经营单位编制预算，并由全公司范围的预算委员会提交 后批准 4；Share the budgets with all employees as a means to reach company goals and objectives. 将预算对全体员工公开，以此为达成公司的目标的手段。 CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants 5；Use an iterative budgeting process that has several “rounds” of changes initiated by operating units and or senior managers.采用反复多次修正的预算编制流程，从而由经营单 位和 或高级经理人员提出多轮修改建议 Which one of these activities should Amador implement in order to best remedy Thomas’s concerns, help eliminate the problems experienced by Amador, and motivate personnel?为了最大限度的解决 Thomas 的 忧虑和遇到的问题以及激励员工，Thomas 应该采取上述的哪些措施？
A....very
B.”
C.由最高管理当局制定预算指标，然后下达至下级经营单位
D.详细研究以前各期的
E.由经营单位编制预算，并由全公司范围的预算委员会提交
F.采用反复多次修正的预算编制流程，从而由经营单
G.1
H.2
I.措施
J.2
K.措施
L.2,
M.措施
相关试题