题干：预算过程应该是激励管理者和员工实现公司的组织目标。 下列哪一项最不能激励经理的是？
A：设定可实现预算目标
B：参与式预算
C：使用例外管理法
D：让高层管理者来设定预算水平
考点：Budgeting Concepts and Forecasting Techniques-The Budgeting Process
关键词：least likely to motivate managers
解题思路：ABC 均能实现激励的作用，而D是自上而下的预算，不能起到激励的作用
Answer (D) is correct . A budget is potentially a good motivational tool. If lower-level managers have participated in preparing the budget, instead of simply receiving a budget imposed by top management, they are more likely to understand and share the goals of top management and to work to keep costs within the budget. Participation and understanding are also likely to result in budgets that are reasonably attainable and viewed as realistic. However, a budget is also a motivator in the sense that managers are accountable for variances in controllable costs but are rewarded for good performance. Moreover, budgeting coupled with analysis of variances tends to improve motivation by allowing upper-level managers to concentrate on problems (exceptions) rather than engaging in routine supervision of subordinates, which may be viewed as unnecessarily intrusive and unwelcome.
Answer (A) is incorrect because Setting budget targets at attainable levels is a means of increasing employee motivation.
Answer (B) is incorrect because Participation by subordinates in the budgetary process is a means of increasing employee motivation.
Answer (C) is incorrect because Use of management by exception is a means of increasing employee motivation.
