单项选择题

What is the name given to a budget which has been prepared by building on a previous period’s budgeted or actual figures

A．Incremental budget
B．Flexible budget
C．Zero based budget
D．Functional budget
<上一题 目录 下一题>
热门 试题

单项选择题
The following are all steps in the implementation of the target costing process for a product:(1) Calculate the target cost(2) Calculate the estimated current cost based on the existing product specification(3) Set the required profit(4) Set the selling price(5) Calculate the target cost gapWhich of the following represents the correct sequence if target costing were to be used
A．(1), (2), (3), (4), (5)
B．(2), (3), (4), (1), (5)
C．(4), (3), (1), (2), (5)
D．(4), (5), (3), (1), (2)
单项选择题
Which of the following is an advantage of non-participative budgeting as compared to participative budgeting
A．It increases motivation
B．It is less time consuming
C．It increases acceptance
D．The budgets produced are more attainable
相关试题