快速查题-ACCA英国注册会计师试题

 The following statements have been made about planning and control as described in the three tiers of Robert Anthony’ s decision-making hierarchy: 

(1) Strategic planning is concerned with making decisions about the efficient and effective use of existing resources. 

(2) Operational control is about ensuring that specific tasks are carried out efficiently and effectively. 

Which of the above statements is/are true? 

 Long-term sales forecasts are an example of accounting information used at which level of control in an organisation? 

 The following are all types of information systems: 

(i) A Management Information System producing management accounts showing margins for individual customers. 

(ii) An Expert System holding specialist tax information. 

(iii) An Executive Information System giving access to internal and external information in summarised form, with the option to drill down to a greater level of activity. 

Which of the above would NOT be suited to all levels of management in an organisation? 

 A manufacturer and retailer of kitchens introduces an enterprise resource planning system. 

Which of the following is NOT likely to be a potential benefit of introducing this system? 

 Electronic Executive Information Systems (EIS) and Expert Systems (ES) are examples of: 

You have been presented with a summary report of sales in the last month, with a breakdown of totals per product, and with variances from the corresponding monthly sales plan. 

This report is an output from:  

Which of the following is not a feature of strategic management accounting? 

 Open systems are seldom, if ever, found in naturally occurring situations.

 Interaction with other systems or the outside environment is a feature of open systems. 

 The following statements have been made about management information. 

(1) Budgetary control information comes mainly from sources outside the organisation. 

(2) An EIS provides an integrated database system for the management of operations. 

Which of the above statements is/are true?