快速查题-ACCA英国注册会计师试题

 Which of the following statements regarding zero based budgeting are correct? 

(1) It is best applied to support expenses rather than to direct costs. 

(2) It can link strategic goals to specific functional areas. 

(3) It carries forward inefficiencies from previous budget periods. 

(4) It is consistent with a top-down budgeting approach. 

The following statements have been made about the drawbacks of activity-based budgeting:  

(1) It is not always useful or applicable, as in the short term many overhead costs are not controllable and do not vary directly with changes in the volume of activity for the cost driver. 

(2) ABB will not be able to provide useful information for a total quality management programme (TQM). 

Which of the above statement(s) is/are true? 

 Incremental budgeting is widely used and is a particularly efficient form of budgeting. 

The following statements have been made about Activity-Based Budgeting (ABB): 

(1) The costs determined using ABC are used as a basis for preparing budgets. 

(2) The aim of ABB is to control the number of units output rather than the costs themselves. 

Which of the above statement(s) is/are true? 

 The following statements have been made about budgetary systems in the performance hierarchy: 

 (1) Developing new products in response the changes in technology is a budgeting activity that would fall within operational planning and control. 

(2) Budgetary systems at strategic planning levels look at the business as a whole and define resource requirements. 

Which of the above statement(s) is/are true?