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NEW QUESTION: 1
A medium-sized manufacturing company, which operates in the electronics industry, has employed a firm of consultants to carry out a review of the company's planning and control systems. The company presently uses a traditional incremental budgeting system and the inventory management system is based on economic order quantities (EOQ) and reorder levels. The company's normal production patterns have changed significantly over the previous few years as a result of increasing demand for customized products. This has resulted in shorter production runs and difficulties with production and resource planning. The consultants have recommended the implementation of activity based budgeting and a manufacturing resource planning system to improve planning and resource management.
What are the benefits for the company that could occur following the introduction of an activity based budgeting system?
Select ALL the correct answers.
A. Activity based techniques including activity based budgeting focus on the outputs of a process rather than the input to the process. This approach provides a clear framework for understanding the link between costs and the level of activity. It allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.
B. Under an activity based budgeting system, resource allocation is linked to the strategic plan and is prepared after considering alternative strategies. This approach ensures that new activities that are required to meet the company's strategic objectives are included in the budget.
C. Under a traditional incremental budgeting system the focus is on existing resources and operations.
Adjustments are then made for changes in activity and price which results in past inefficiencies being perpetuated. Under an activity based budgeting system, only resources that are needed to perform activities required to meet the budgeted production and sales volumes are included.
D. The approach under an Activity based Budgeting System is to make arbitrary cuts in order to meet overall financial targets.
E. Activity Based Budgeting Systems present costs under functional headings i.e. the emphasis is on the nature of the cost. The weakness if this approach is that it gives little indication of the link between the level of activity and the cost incurred.
Answer: A,B,C
Explanation:
Explanation/Reference: https://www.vrelearnonline.com/p1-103-2-jyi/
NEW QUESTION: 2
Which of the following is visible from the Extensibility Inventory?
Note: There are 2 correct answers to this statement.
A. CDS Views
B. Extended Objects
C. Business Scenarios
D. Transportation Status
Answer: B,D
Explanation:
Explanation/Reference:
See page 20 of S4C80 Col17.
NEW QUESTION: 3
リアルタイムのレポートと監視
クエリデザイナを使用してKPIレポートを作成するときに実行できるアクティビティは、次のうちどれですか。 2つの答え
A. 実績と目標の比較を構成する
B. グラフィックとチャートをMicrosoftVisioドキュメントとしてエクスポートする
C. 視覚化オプションを定義する
D. Core DataServicesビューを作成する
Answer: A,C
NEW QUESTION: 4
Which two scenarios can cause message files to become corrupt in IBM Tivoli Workload Scheduler V8.6 (TWS)? (Choose two.)
A. An evtsize command is issued to change the size of a message file while TWS processes are running.
B. The TWS file system fills up.
C. The system is rebooted with TWS running.
D. conman stop is issued on a TWS instance currently receiving that day's Symphony file from its domain manager
E. The dynamic domain manager goes down.
Answer: B,C
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