budgeting approaches.
However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be
seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of
alternative models for use in the accomplishment of strategic change.
Required:
(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting
approach that is applied. (8 marks)
第1题
A.一个新工作簿默认有3个工作表
B.可以隐藏所选定的工作表中的行或列
C.一个工作表中可以有多个活动单元格
D.一个工作簿中多个工作表可以移动位置
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