In the context of budget preparation, which of the following is a disadvantage of participatory budgeting?
A. It can lead to budgetary slack.
B. It fails to motivate middle and first-line managers.
C. It results in an inadequate representation of the issues faced by individual departments.
D. It fails to identify the resources needed to achieve goals.
Answer: A
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Tubaugh Corporation has two major business segments-East and West. In December, the East business segment had sales revenues of $690,000, variable expenses of $352,000, and traceable fixed expenses of $104,000. During the same month, the West business segment had sales revenues of $140,000, variable expenses of $56,000, and traceable fixed expenses of $24,000. The common fixed expenses totaled $162,000 and were allocated as follows: $89,000 to the East business segment and $73,000 to the West business segment.A properly constructed segmented income statement in a contribution format would show that the segment margin of the East business segment is:
A. $249,000 B. $145,000 C. $352,000 D. $234,000
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Indicate whether the statement is true or false
When determining the size of a fact table, estimating the number of possible values for each dimension associated with the fact table is equivalent to:
A) determining the number of DDL statements made to create a table. B) determining the number of possible values for each foreign key in the fact table. C) determining the number of DML statements made to create a table. D) determining the number of TRIGGERS used in the database.