National Telephone Company Has Been Forced by Competition to Put

question 57

Multiple Choice

National Telephone company has been forced by competition to put much more emphasis on planning and controlling its costs.Accordingly,the company's controller has suggested initiating a formal budgeting process.Which of the following steps will NOT help the company gain maximum acceptance by employees of the proposed budgeting system?

• A)Implementing the change quickly.
• B)Including in departmental responsibility reports only those items that are under the department manager's control.
• C)Demonstrating top management support for the budgeting program.
• D)Ensuring that favorable deviations of actual results from the budget,as well as unfavorable deviations,are discussed with the responsible managers.

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Definitions:

Legal Positivism

A school of thought in philosophy of law which holds that laws are rules made by human beings and that there is no inherent or necessary connection between law and morality.

Defamation

The act of damaging someone's good reputation through false statements, either spoken (slander) or written (libel).

Civil Law

A legal system that is based on written statutes and codes, as opposed to common law, which is based on judicial decisions and precedent.

Criminal Law

The body of law dealing with actions considered harmful or offensive against the public, society, or the state, subject to punishment such as imprisonment or fines.