快速查题-ACCA英国注册会计师试题

 In which of the following circumstances are participative budgets effective? 

(1) In decentralised organisations 

(2) During periods of economic affluence 

(3) When an organisation's different units act autonomously 

One of the basic tenets of total quality management is 'get it right first time'. Is variance reporting a help or a hindrance in this respect? 

 Complete the table below to show a possible response to each of the traditional performance measures and a consequence of that response. 

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 Provide five reasons why poor attitudes could arise when a budget is implemented. 

 Electronic Executive Information Systems (EIS) and Expert Systems (ES) are examples of: 

You have been presented with a summary report of sales in the last month, with a breakdown of totals per product, and with variances from the corresponding monthly sales plan. 

This report is an output from:  

Which of the following is not a feature of strategic management accounting? 

 Open systems are seldom, if ever, found in naturally occurring situations.

 Interaction with other systems or the outside environment is a feature of open systems. 

 The following statements have been made about management information. 

(1) Budgetary control information comes mainly from sources outside the organisation. 

(2) An EIS provides an integrated database system for the management of operations. 

Which of the above statements is/are true?