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F5: Bài 6 Budgeting + time series analysis

Total questions: 10

Worksheet time: 19mins

Name
Class
Date
1.

 Organize these options into the right categories

"suitable in any area of business needs tight control"

a)

Rolling budgets

b)

Flexible budget 

c)

Zero based budget

d)

Top-down budget

2.

Which of the following statements could NOT feasibly describe this situation? (more than 1 answer)

a)

 Sales are following a steady trend which is increasing by 2,000 every quarter.

b)

This company is selling thick jumpers with higher sales expected in the first quarter (Winter/Spring) and the last quarter (Autumn/Winter) of each year

c)

This company uses the additive model for calculating the time series.


d)

These seasonal variation figures cannot be correct as they do not all add up to zero.

e)

Anticipated sales for quarter 5 = $28,000.

3.

Which of the following statements regarding zero-based budgeting (ZBB) are correct

a)

The ranking of decision packages is a straightforward process because activities are quantified in financial terms.

b)

Long-term goals are emphasized rather than short-term because ZBB aligns the budgeting process with the organisation’s mission.

c)

ZBB results in streamlining and centralising the budgeting process and

saving departmental managers’ time.

d)

ZBB eliminates outdated processes and operations and reduces budgetary slack

4.

 Organize these options into the right categories

"changed as the volume of output and sales changes"

a)

rolling budgets

b)

Flexible budget 

c)

Zero based budget

d)

Top-down budget

5.

Organize these options into the right categories

"based on a set of assumptions which may be over simplistic"

a)

Rolling budgets

b)

Flexible budget 

c)

Zero based budget

d)

Top-down budget

6.

SB Co operates in a market which is affected by dramatic inflation and currency rate fluctuations. As a result, the company is experiencing difficulty in establishing effective budgetary planning and control procedures. The main problem is that the budget managers have difficulty in forecasting costs and revenues with any degree of accuracy for more than three months ahead. They therefore doubt the usefulness of their annual budgets for planning and control purposes.

Which of the following budgetary procedures would be most applicable to this company’s situation?

a)

Zero based budgets

b)

Flexible budgets.

c)

Fixed budgets.

d)

Rolling budgets.

7.

 Organize these options into the right categories

"set without permitting the ultimate budget holder to participate in the budgeting process"

a)

rolling budgets

b)

Flexible budget 

c)

Zero based budget

d)

Top-down budget

8.

What is the coefficient of the trend on third quarter of 20X6?

(a)  

9.

 Organize these options into the right categories

"Resources are allocated more efficiently"

a)

rolling budgets

b)

Flexible budget 

c)

Zero based budget

d)

Top-down budget

10.

whether each of the following statements regarding the above findings is correct?

a)

The predictability of demand for J1 based on Consumer Price Index is higher than % of import tariff.

b)

Both sets of studies reveals that both Consumer Price Index and % of import tariff are showing a positive correction with demand for J1

c)

None of the above