1、Which is the advantage of bottom-up budgeting?
A、Avoids the problem of bad decisions from inexperienced managers.
B、Budget setting process can be quicker.
C、Frees up senior management resource.
D、Senior managers retain control.
2、A fixed budget is a budget prepared at a single level of activity.
A、错
B、对
3、Zero based budgets can be used in such situation
A、Public sector organisations such as local authorities.
B、Fast moving businesses/industries
C、There should be good cost control.
D、Discretionary costs such as research and development (RD).
4、Zero based budgets may emphasise short-term benefits to the detriment of longterm benefits.
A、对
B、错
5、Rolling budgets can save cost and time.
A、错
B、对
