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NEW QUESTION: 1
예산 시스템의 주요 목표는 다음과 같습니다.
A. 책임 중심점을 정의하고 성과 평가를위한 프레임 워크를 제공하며 조직 부문 간의 의사 소통 및 조정을 촉진합니다.
B. 운영 계획을 육성하고 성과 평가를 위한 프레임 워크를 제공하며 조직 간 의사 소통 및 조정을 촉진합니다.
C. 운영 계획을 육성하고, 누락 된 예산 예측에 대한 책임의 고착을 용이하게 하며, 상사와 부하 직원 간의 목표 일치를 보장합니다.
D. 책임 중심점을 정의하고, 누락 된 예산 예측에 대한 책임의 고착을 용이하게 하며, 상사와 부하 직원 간의 목표 일치를 보장하십시오.
Answer: B
Explanation:
A budget is a realistic plan for the future expressed in quantitative terms. The process of budgeting forces a company to establish determine the resources necessary to achieve those goals, and anticipate future difficulties in their ache investment. A budget is also a control tool because it establishes standards and facilitates comparison of actual and budgeted performance. Because a budget establishes standards and accountability, it motivates d. =.d performance by highlighting the work of effective managers.
Moreover, the nature of the budgeting process fosters communications of goals to company subunits and coordination of their efforts. Budgeting activities by entities within the company must be coordinated because they are interdependent. Thus, the sales budget is a necessary input to the formulation of the production budget. In turn, production requirements must be known before purchases and expense budgets can be developed and all other budgets must be completed before preparation of the cash budget.

NEW QUESTION: 2

A. Option D
B. Option A
C. Option C
D. Option B
Answer: C

NEW QUESTION: 3
Which of the following ways does a U.S. company practices regarding industrial relations differ from the approach of most nations?
A. Positive approach
B. Government mandate approach
C. Employer free speech
D. Automatic representation
Answer: C