Budgets: แบบฝึกหัด

• a.\(\$86,400\)
• b.\(\$82,400\)
• c.\(\$86,528\)
• d.\(\$84,000\)

• a.High-quality materials were purchased at a significant bulk discount.
• b.The market price of raw timber increased unexpectedly during the period.
• c.Lower-quality materials were purchased cheaply, but they resulted in higher levels of scrap.
• d.The production team became more efficient and reduced wastage.

• a.Managers may build 'budgetary slack' into their targets to make them easier to achieve.
• b.Senior management will lose all control over the strategic direction of the company.
• c.It will lead to a faster budgeting process as more people are involved.
• d.Lower-level managers may feel demotivated by the extra responsibility.

• a.Ensuring that the closing balance of the cash flow forecast is always zero.
• b.A budget that does not change regardless of the level of business activity.
• c.Starting each budgeting period from scratch and requiring all expenses to be justified.
• d.Setting next year's budget by adding a percentage to the current year's figures.

• a.It is cheaper and less time-consuming to produce.
• b.It allows costs to be adjusted to the actual level of production achieved.
• c.It focuses solely on the previous year's historical data.
• d.It sets a rigid limit on spending that managers cannot exceed.

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