题干:下列除了哪一项的减少之外,都是例外管理的好处
a报告生产成本
b信息过量
c提前计划的可靠性
d不关注部分的管理行为
考点:Budget Methodologies and Budget Preparation-Static and Flexible Budgeting
关键词:reduction except
解题思路:例外管理的好处是关注例外部分可以减少不必要的成本。ABD都是,而答案C 和例外管理没有什么关系
Answer (C) is correct . Management by exception, the practice of giving attention primarily to significant deviations from expectations, is dependent upon careful formulation of standards and sound projection of output and cost levels. Advance planning will be just as important as ever. There will be no less reliance than in the past.
Answer (A) is incorrect because Management by exception will tend to produce fewer reports.
Answer (B) is incorrect because Management by exception may tend to decrease information overload since managers will have fewer reports to study.
Answer (D) is incorrect because Management actions will be more focused since they will be able to target only a few areas for analysis instead of everything.