ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网

 找回密码
 立即注册
查看: 1956|回复: 0

ACCA每日考场77期 正确答案公布加答案解析

[复制链接]

1272

主题

2389

帖子

3180

积分

首席管理员

Rank: 5Rank: 5Rank: 5Rank: 5Rank: 5

积分
3180
admin 发表于 2014-8-16 12:17:47 | 显示全部楼层 |阅读模式

Participation by staff in the budgeting process is often seen as an aid to the creation of a realistic budget and to the motivation of staff. There are, however, limitations to the effectiveness of such participation.

Which of the following illustrates one of these limitations?
A. Staff suggestions may be based on local knowledge

B. Staff suggestions may be ignored leading to de-motivation
C. Budgetary slack can be built in by senior manager as well as staff
D. Participation allows staff to buy into the budget

正确答案:B
答案解析:

The correct answer is: Staff suggestions may be ignored leading to de-motivation

Staff suggestions may be ignored leading to de-motivation. Psuedo-participation occurs when managers pretend to involve staff but actually ignore their input. This may lead to a less realistic budget and will certainly be de-motivating if the staff involved find out what is going on.




您需要登录后才可以回帖 登录 | 立即注册

本版积分规则

小黑屋|ACCA论坛,ACCA考友论坛-全球ACCA中文论坛|中国ACCA学习网

GMT+8, 2024-11-23 12:47 , Processed in 0.106993 second(s), 27 queries .

Powered by Discuz! X3.4

Copyright © 2001-2021, Tencent Cloud.

快速回复 返回顶部 返回列表