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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. The approach under an Activity based Budgeting System is to make arbitrary cuts in order to meet overall financial targets.
B. 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.
C. 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.
D. 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.
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: B,C,E
Explanation:
Explanation/Reference: https://www.vrelearnonline.com/p1-103-2-jyi/
NEW QUESTION: 2
AWS에 호스팅 된 S3 버킷이 있습니다. 이것은 자신이 업로드 한 홍보 동영상을 호스팅하는 데 사용됩니다. 제한된 기간 동안 사용자에게 액세스 권한을 제공해야 합니다. 어떻게 이것을 달성 할 수 있습니까?
선택 해주세요:
A. 버전 지정을 사용하고 각 버전에 타임 스탬프 사용
B. 1AM 역할을 타임 스탬프와 함께 사용하여 액세스 제한
C. 1AM 정책을 타임 스탬프와 함께 사용하여 액세스 제한
D. 사전 서명 된 URL 사용
Answer: D
Explanation:
설명
AWS 문서에는 다음 내용이 언급되어 있습니다.
모든 개체는 기본적으로 개인 개체입니다. 개체 소유자 만 이러한 개체에 액세스할 권한이 있습니다. 그러나 개체 소유자는 자체 보안 자격 증명을 사용하여 미리 서명 된 URL을 만들어 개체를 다운로드 할 수있는 시간 제한 권한을 부여하여 개체를 다른 개체와 선택적으로 공유 할 수 있습니다.
의도하지 않은 개체 삭제를 방지하기 위해 옵션 A를 사용할 수 없으므로 옵션 A는 유효하지 않습니다. 시간 소인을 역할에 사용할 수 없기 때문에 옵션 C가 유효하지 않습니다. 정책은 시간을 기준으로 액세스를 제한하는 올바른 방법이 아니기 때문에 옵션 D가 유효하지 않습니다. URL은 다음 URL을 방문하십시오.
https://docs.aws.ama2on.com/AmazonS3/latest/dev/ShareObiectPreSisnedURL.html 정답은 다음과 같습니다. 사전 서명 된 URL의 전문가에게 의견 보내기 / 질문하기
NEW QUESTION: 3
You develop a Microsoft SQL Server 2012 database. You need to create a batch process that meets the following requirements:
* Status information must be logged to a status table.
* If the status table does not exist at the beginning of the batch, it must be created.
Which object should you use?
A. Inline user-defined function
B. Scalar user-defined function
C. Table-valued user-defined function
D. Stored procedure
Answer: D
Explanation:
Reference:
http://msdn.microsoft.com/en-us/library/ms186755.aspx
