Which of the following is an example of budget bias?
A: A manager uses his best estimate of likely costs when setting the budget.
B: A manager's advertising budget is disproportionately large in comparison with the budgeted revenue to be generated.
C: A manager underestimates revenues when setting the budget to ensure that the budget target can be easily exceeded.
D: A manager will consult with his team to try to establish an appropriate sales volume target.
A: A manager uses his best estimate of likely costs when setting the budget.
B: A manager's advertising budget is disproportionately large in comparison with the budgeted revenue to be generated.
C: A manager underestimates revenues when setting the budget to ensure that the budget target can be easily exceeded.
D: A manager will consult with his team to try to establish an appropriate sales volume target.
举一反三
- The project manager ______ forgot about the budget when he presented his plans. A: complete B: completely C: completion D: completed
- Which one of the following is not a functional budget? A: Marketing budget B: Sales budget C: Cash budget D: Purchasing budget
- Which of the following is not a functional budget？（ ） A: Distribution cost budget B: Production budget C: Selling cost budget D: Cash budget
- Which of the following budgets must be prepared first, as it serves as a basis for most other budgets?（ ） A: Cash budget B: Production budget C: Operating expenses budget D: Sales budget
- If you were preparing a set of budgets for a large non-manufacturing business which of thefollowing budgets would you not probably prepare? A: Sales budget B: Production cost budget C: Debtors budget D: Creditors budget E: Cash budget