快速查题-ACCA英国注册会计师试题

 Assess the performance of the production manager for the month of November. 

 Using the information provided demonstrate how the planning and operational variances in the operating statement have been calculated. 

 Explain the significance of separating variances into planning and operational elements and the problems which could arise. 

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

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

 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 

 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? 

 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 

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