Which of the following are types of incentive schemes?(1) Profit-related pay schemes(2) Share option schemes(3) Retirement benefit schemes(4) Individual bonuses.
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1 .The following statements relate to the participation of junior management in the budget setting process:(i) It speeds up the budget setting process.(ii) It increases their commitment to budgets(iii) It incorporates their knowledge into budgets.(iv) It improves their morale and motivation.Which of the statements are true?
A (i), (ii) and (iii) B (i), (ii) and (iv) C (ii), (iii) and (iv) D (ii) and (iii) only
2 .Which of the following refers to “budget slack”?
A The time between the preparation of the functional budgets and the master budget B The difference between the budgeted output and the actual output achieved C The additional capacity which can be made available for the budgeted D The deliberate over-estimation of costs in a budget
3 .Which of the following are involved in the planning and control cycle? (1) The identification of alternative courses of action.(2) The preparation of annual budgets.(3) Responding to differences between actual and planned performance.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
4 .Which of the following factors is least likely to motivate managers to achieve higher levels of performance?
A A reward system B A top-down approach to budgeting C A non-accounting style of management D Setting targets higher than intended achievement
5 .The following statements relate to managerial incentive schemes:(1) The primary objective of a reward scheme is to motivate managers to achieve organisational objectives.(2) A good reward scheme is which is objective, unbiased and consistently applied.(3) All rewards are tangible and have a monetary value.Which statements are true?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
7 .A division earns an annual operating profit of USD200,000 and has a return on investment of 20% per annum.What is its residual income at an imputed interest rate of 15% per annum?
A USD10,000 B USD30,000 C USD50,000 D USD66,666
8 .Which of the following costs would be considered to be the responsibility of the manager of a profit centre? (1) Direct labour(2) Variable production overhead(3) Imputed interest on capital invested(4) Depreciation on machinery
A 1 and 2 only B 1, 2 and 3 only C 1, 2, 3 and 4 D 3 and 4 only
9 .A chain of supermarkets compares the performance of its fleet of delivery lorries with that of a successful company that delivers goods by road.Which type of benchmarking is it using?
A Internal B Competitive C Functional D Strategic
10 .A division earns a residual income of USD200,000. The imputed interest charge is USD150,000 and its cost of capital is 20% per annum.What is the division’s return on capital employed?
A 5.3% B 6.7% C 26.7% D 46.7%
