최신CIMA Fundamentals of management accounting - BA2무료샘플문제

A. Management accounting practices are more likely to be consistent throughout the organisation

B. Communications are improved between the managers and the management accountant

C. Costs are reduced

D. The management accountant is more likely to be focused on the objectives of the organisation as a whole

A. Double

B. Move to the right

C. Move to the left

D. Stay where it is

A. Managers are encouraged to designate responsibility to others to lessen their workload so they may concentrate on important tasks.

B. Managers have a much larger scope of business goals that, when achieved, will increase shareholder value.

C. Managers are given more freedom and control over their business units under Beyond budgeting.

D. Managers are given incentives to meet or undercut budgets.

E. Managers are set goals and targets to achieve rather than abiding by strict budgets and variances.

F. Managers focus on keeping costs low in the short term to ensure maximised profits.

A. (a), (b) and (c)

B. None of the above

C. All of the above

D. (a), (c) and (d)

A. A budget that can be flexed if unit variable costs are different from forecast

B. A budget that can be flexed if the activity level is different from forecast

C. A budget that can be flexed if fixed costs are different from forecast

D. A budget that can be flexed if the inflation level is different from forecast

A. (i) only

B. (i), (ii) and (iii)

C. (i) and (ii)

D. (ii) and (iii)

A. B

B. A

C. C

D. D

A. 8,000

B. 32,000

C. 36,000

D. 9,000