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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. 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.
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. 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.
Answer: A,C,E
Explanation:
Explanation/Reference: https://www.vrelearnonline.com/p1-103-2-jyi/
NEW QUESTION: 2
A system administrator wants to create a server with network redundancy and maximum I/O throughput over two Ethernet cards. Which option will support the requirement?
A. Create a Network Interface Backup (NIB) with each Ethernet card being cabled to a different switch.
B. Create a virtual adapter and assign it to the server, use both Ethernet adapters as backing devices to the virtual adapter with the mkvdev command. Have each adapter cabled to separate switches.
C. Create an 802.3ad Link Aggregation adapter backed by both Ethernet cards and cable to a switch with 802.3ad enabled ports.
D. Create the file /etc/sysconfig/network-scripts/ifcfg-bond0 then edit the two ifcfg-ethX configuration files to add a master or slave option. Cable to two switches and use 802.3ad enabled ports.
Answer: C
Explanation:
Topic 3, Volume C
NEW QUESTION: 3
The _______ of the judging process might be compromised unless each contestant is assigned a unique
code number by which he or she is identified.
A. authority
B. finality
C. impartiality
D. decisions
E. accuracy
Answer: C
Explanation:
The use of a code number to keep the contestants' identities secret is clearly designed to maintain the
impartiality (fairness and lack of favoritism or bias) of the judging process.