管理会计文档
a.
behavioral effects of the system on managers b. c. d.
costs of buying and operating the system
improved decision-making power resulting from the system all of the above 如果这样出 选D
4. Variances _____. 差异- 答案:Deviations from plans Variances _____.
a. are quantitative expressions of action plans
b. provide feedback by comparing results with plans and by highlighting
deviations from plans c. are deviations from a plan
d. ignore areas that are presumed to be running smoothly
5. The Hola Company held a Christmas party. The company expected attendance of ???? persons and prepared the following budget: Hotel room rental $ Food XX
Entertainment XX Decorations XX Totals $XX
After all bills for the party were paid, the total came to $XXX. Details are: $XXX for hotel room rental; $ for food; $ for entertainment; and XX for decorations. One hundred persons attended the party.
What is the total budget variance? 见课堂第二次课堂练习题。
The Hola Company held a Christmas party. The company expected attendance of 100 persons
and prepared the following budget:
Hotel room rental Food
$500 500 800 Entertainment Decorations