管理会计示范性双语课件习题.doc

CHAPTER 10
USING BUDGETS TO ANIZATIONAL OBJECTIVES
TRUE/FALSE
1. Budgeting involves forecasting the demand for flexible resources, intermediate-term capacity resources, and long-term capacity resources.
a. True
b. False
2. Budgeting helps management anticipate and adjust for trouble spots in advance.
a. True
b. False
3. Budgets can play both planning and control roles for management.
a. True
b. False
4. The usual starting point in budgeting is to make a forecast e.
a. True
b. False
5. The sales plan should be based on the production plan.
a. True
b. False
6. If amounts in the sales forecast change, amounts in the production budgets will also change.
a. True
b. False
7. After a budget is agreed upon and finalized by the management team, the amounts should not be changed for any reason.
a. True
b. False
8. In periodic budgeting, organizations budget continuously.
a. True
b. False
9. Zero-based budgeting requires that proponents of discretionary expenditures justify these outlays for each budgeting period.
a. True
b. False
10. Sensitivity analysis is the process of selectively varying the key estimates of a plan or budget.
a. True
b. False
11. The essence of variance analysis is that it captures a departure from what was expected.
a. True
b. False
12. It is most meaningful pare cost targets in the master budget to actual cost results.
a. True
b. False
13. A favorable variance indicates management’s attention is not needed.
a. True
b. False
14. An unfavorable variance may be due to poor planning rather than due to inefficiency.
a. True
b. False
15. If standards are lax, cost variances will tend to be favorable.
a. True
b. False
16. pute the direct material price variance, the actual cost pared to the amount budgeted at the beginning of the year for the material.
a. True
b. False
17. The use of high-quality raw materials is likely to result in a favorable usage variance and an unfavorabl