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CHAPTER 10USING BUDGETS TO ACHIEVE ORGANIZATIONAL OBJECTIVESTRUE/FALSE1.Budgeting involves forecasting the demand for flexible resources, intermediate-term capacity resources, and long-term capacity resources.a.Trueb.False2.Budgeting helps management anticipate and adjust for trouble spots in advance.a.Trueb.False3.Budgets can play both planning and control roles for management.a.Trueb.False4.The usual starting point in budgeting is to make a forecast of net income.a.Trueb.False5.The sales plan should be based on the production plan.a.Trueb.False6.If amounts in the sales forecast change, amounts in the production budgets will also change.a.Trueb.False7.After a budget is agreed upon and finalized by the management team, the amounts should not be changed for any reason.a.Trueb.False8.In periodic budgeting, organizations budget continuously.a.Trueb.False9.Zero-based budgeting requires that proponents of discretionary expenditures justify these outlays for each budgeting period.a.Trueb.False10.Sensitivity analysis is the process of selectively varying the key estimates of a plan or budget.a.Trueb.False11.The essence of variance analysis is that it captures a departure from what was expected.a.Trueb.False12.It is most meaningful to compare cost targets in the master budget to actual cost results.a.Trueb.False13.A favorable variance indicates managements attention is not needed.a.Trueb.False14.An unfavorable variance may be due to poor planning rather than due to inefficiency.a.Trueb.False15.If standards are lax, cost variances will tend to be favorable.a.Trueb.False16.To compute the direct material price variance, the actual cost is compared to the amount budgeted at the beginning of the year for the material. a.Trueb.False17.The use of high-quality raw materials is likely to result in a favorable usage variance and an unfavorable price variance.a.Trueb.False18.The labor rate variance is likely to be favorable if higher-skilled workers are put on a job.a.Trueb.False19.Planning variances are the focus of cost control.a.Trueb.False20.The role of budgeting in planning and control is more important in manufacturing than in a not-for-profit environment.a.Trueb.False21.When the operating budget is used as a control device, managers are more likely to be motivated to budget higher sales than actually anticipated. a.Trueb.False22.Budgeting slack is most likely to occur when a firm uses the budget only as a planning device and not for control.a.Trueb.False23.Authoritative budgeting occurs when a superior simply tells subordinates what their budget will be.a.Trueb.FalseMULTIPLE CHOICE24.A budget should/can do all of the following EXCEPT that it:a.should be prepared by managers from different functional areas working independently of each otherb.should be adjusted if new opportunities become available during the yearc.can help management allocate limited resourcesd.can become the performance standard against which firms can compare the actual results25.Budgeting provides all of the following EXCEPT:a.a means to communicate the organizations short-term goals to its membersb.support for the management functions of planning and coordinationc.a means to anticipate problemsd.an ethical framework for decision making26.Budgeting always includes:a.controlb.planning of short-term activitiesc.e