Which of These Is Not Part of the Control Phase

question 34

Multiple Choice

Which of these is not part of the control phase of budgeting?

• A) Comparing actual performance with budget estimates.
• B) Identifying any significant variances.
• C) Deciding what action should be taken.
• D) Setting goals.

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Definitions:

Throughput Standards

Benchmarks or measures used to evaluate the efficiency of a process by assessing the amount of output produced over a given period of time.

Actual Performance

The real, observed output or results of an individual, organization, or system’s activities.

Desired Performance

The expected or targeted level of output or efficiency from a process, employee, or system.

Control Equation

A conceptual framework or formula used to manage and regulate processes or systems to ensure desired outcomes are achieved.