Which of the Following Is Not One of the Positive

question 61

Multiple Choice

Which of the following is not one of the positive attributes of responsibility accounting?

• A) Managers should understand the source of significant variances to budget and should be prepared to explain the reasons for discrepancies to senior management.
• B) By assigning responsibilities for each cost,better cost control should result.
• C) Senior management can more easily identify employees to blame.
• D) Managers should take the initiative to correct unfavourable discrepancies.

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Definitions:

Secondary Winding

Part of a transformer that receives energy from the primary winding and transmits it to the load.

Shorted

A condition in which an electrical circuit bypasses its intended path due to a direct path of low resistance.

Rotating Magnetic Field

The revolving magnetic field inside a polyphase motor.

Synchronous Speed

The speed at which the magnetic field in an AC machine rotates, determined by the frequency of the supply current and the number of poles in the machine.