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C. बिक्री अनुमान अवास्तविक हो सकता है/Sales estimate may become unrealistic
Step 1
Concept
Current market conditions must be included in budgeting. In exams, combine historical data with current factors.
Step 2
Why this answer is correct
The correct answer is C. बिक्री अनुमान अवास्तविक हो सकता है / Sales estimate may become unrealistic. Current market conditions must be included in budgeting. In exams, combine historical data with current factors.
Step 3
Exam Tip
बजट में वर्तमान बाजार स्थितियों को शामिल करना जरूरी है। परीक्षा में historical data को current factors के साथ जोड़कर देखें।
A. जब महँगी मशीन खरीदनी हो और भुगतान समय नकदी को प्रभावित करे/When an expensive machine is to be purchased and payment timing affects cash
Step 1
Concept
Machine purchase is capital investment and its payment affects cash flow. In exams, check both capital and cash impact in investment decisions.
Step 2
Why this answer is correct
The correct answer is A. जब महँगी मशीन खरीदनी हो और भुगतान समय नकदी को प्रभावित करे / When an expensive machine is to be purchased and payment timing affects cash. Machine purchase is capital investment and its payment affects cash flow. In exams, check both capital and cash impact in investment decisions.
Step 3
Exam Tip
मशीन खरीद पूंजी निवेश है और उसका भुगतान cash flow को प्रभावित करता है। परीक्षा में investment decision में capital और cash impact दोनों देखें।
D. अल्पकालीन बचत से दीर्घकालीन जोखिम/Long-term risk due to short-term saving
Step 1
Concept
Removing quality checks may increase defects and complaints. In exams, do not always treat lower spending as good.
Step 2
Why this answer is correct
The correct answer is D. अल्पकालीन बचत से दीर्घकालीन जोखिम / Long-term risk due to short-term saving. Removing quality checks may increase defects and complaints. In exams, do not always treat lower spending as good.
Step 3
Exam Tip
गुणवत्ता-जाँच हटाने से दोष और शिकायतें बढ़ सकती हैं। परीक्षा में कम खर्च को हमेशा अच्छा न मानें।
B. जब वास्तविक उत्पादन बजटीय उत्पादन से बहुत अलग हो/When actual output is very different from budgeted output
Step 1
Concept
Flexible budget adjusts costs according to activity level. In exams, choose flexible budget when output changes.
Step 2
Why this answer is correct
The correct answer is B. जब वास्तविक उत्पादन बजटीय उत्पादन से बहुत अलग हो / When actual output is very different from budgeted output. Flexible budget adjusts costs according to activity level. In exams, choose flexible budget when output changes.
Step 3
Exam Tip
Flexible budget activity level के अनुसार खर्चों को समायोजित करता है। परीक्षा में बदलते output पर flexible budget चुनें।
Deliberately easy or inflated budgets are called budgetary slack. In exams, consider honesty of budget data important.
Step 2
Why this answer is correct
The correct answer is C. बजटीय ढील / Budgetary slack. Deliberately easy or inflated budgets are called budgetary slack. In exams, consider honesty of budget data important.
Step 3
Exam Tip
जानबूझकर आसान या बढ़ा हुआ budget slack कहलाता है। परीक्षा में budget data की ईमानदारी को महत्वपूर्ण मानें।
A. यह हर गतिविधि की उपयोगिता को नए आधार से जाँचता है/It checks the usefulness of every activity from a fresh base
Step 1
Concept
Zero-based budgeting does not automatically accept old expenses. In exams, connect it with waste control and justification.
Step 2
Why this answer is correct
The correct answer is A. यह हर गतिविधि की उपयोगिता को नए आधार से जाँचता है / It checks the usefulness of every activity from a fresh base. Zero-based budgeting does not automatically accept old expenses. In exams, connect it with waste control and justification.
Step 3
Exam Tip
Zero-based budgeting पुराने खर्चों को automatically स्वीकार नहीं करता। परीक्षा में इसे waste control और justification से जोड़ें।
D. मार्च के लिए अल्पकालीन finance और अप्रैल में repayment की योजना बनाना/Plan short-term finance for March and repayment in April
Step 1
Concept
Cash budget helps in timing-based liquidity decisions. In exams, view shortages and surpluses with time.
Step 2
Why this answer is correct
The correct answer is D. मार्च के लिए अल्पकालीन finance और अप्रैल में repayment की योजना बनाना / Plan short-term finance for March and repayment in April. Cash budget helps in timing-based liquidity decisions. In exams, view shortages and surpluses with time.
Step 3
Exam Tip
Cash budget timing-based liquidity decisions में मदद करता है। परीक्षा में shortage और surplus को समय के साथ देखें।
B. वसूली अवधि के अनुसार cash receipts दिखाना/Show cash receipts according to collection period
Step 1
Concept
In credit sales, cash is received later. In exams, keep sales and cash collection separate.
Step 2
Why this answer is correct
The correct answer is B. वसूली अवधि के अनुसार cash receipts दिखाना / Show cash receipts according to collection period. In credit sales, cash is received later. In exams, keep sales and cash collection separate.
Step 3
Exam Tip
उधार बिक्री में नकद बाद में मिलता है। परीक्षा में sales और cash collection को अलग रखें।
C. जब variance का कारण जाने बिना दंड दे दिया जाए/When punishment is given without knowing the cause of variance
Step 1
Concept
Action without knowing the cause of variance may be wrong. In exams, write that cause analysis is necessary after comparison.
Step 2
Why this answer is correct
The correct answer is C. जब variance का कारण जाने बिना दंड दे दिया जाए / When punishment is given without knowing the cause of variance. Action without knowing the cause of variance may be wrong. In exams, write that cause analysis is necessary after comparison.
Step 3
Exam Tip
Variance का कारण जाने बिना action गलत हो सकता है। परीक्षा में comparison के बाद cause analysis जरूरी लिखें।
A. उत्पादन मात्रा केवल बिक्री पर निर्भर नहीं है/Production quantity does not depend only on sales
Step 1
Concept
Production budget is affected by sales as well as inventory policy. In exams, remember closing stock in production calculation.
Step 2
Why this answer is correct
The correct answer is A. उत्पादन मात्रा केवल बिक्री पर निर्भर नहीं है / Production quantity does not depend only on sales. Production budget is affected by sales as well as inventory policy. In exams, remember closing stock in production calculation.
Step 3
Exam Tip
Production budget sales के साथ inventory policy से भी प्रभावित होता है। परीक्षा में closing stock को production calculation में याद रखें।
D. समन्वय और assumptions में समस्या है/There is a problem in coordination and assumptions
Step 1
Concept
Logical alignment of functional budgets is necessary in a master budget. In exams, treat inconsistent figures as a coordination issue.
Step 2
Why this answer is correct
The correct answer is D. समन्वय और assumptions में समस्या है / There is a problem in coordination and assumptions. Logical alignment of functional budgets is necessary in a master budget. In exams, treat inconsistent figures as a coordination issue.
Step 3
Exam Tip
Master budget में functional budgets का logical alignment जरूरी है। परीक्षा में inconsistent figures को coordination issue मानें।
B. बड़ी और controllable variance/Large and controllable variance
Step 1
Concept
Action is possible on significant and controllable variance. In exams, remember both materiality and controllability.
Step 2
Why this answer is correct
The correct answer is B. बड़ी और controllable variance / Large and controllable variance. Action is possible on significant and controllable variance. In exams, remember both materiality and controllability.
Step 3
Exam Tip
Significant और controllable variance पर action संभव होता है। परीक्षा में materiality और controllability दोनों याद रखें।
A. बजट और strategy का असंतुलन/Misalignment between budget and strategy
Step 1
Concept
Budget provides resources to strategy. In exams, check alignment between strategic goals and budget allocation.
Step 2
Why this answer is correct
The correct answer is A. बजट और strategy का असंतुलन / Misalignment between budget and strategy. Budget provides resources to strategy. In exams, check alignment between strategic goals and budget allocation.
Step 3
Exam Tip
Budget strategy को resources देता है। परीक्षा में strategic goals और budget allocation का मेल देखें।
Inflation can increase expenses and purchase costs. In exams, include external factors in budget assumptions.
Step 2
Why this answer is correct
The correct answer is C. लागत और खरीद मूल्य / Cost and purchase price. Inflation can increase expenses and purchase costs. In exams, include external factors in budget assumptions.
Step 3
Exam Tip
Inflation खर्च और खरीद लागत को बढ़ा सकती है। परीक्षा में external factors को budget assumptions में शामिल करें।
D. यह भ्रामक बचत हो सकती है/It may be misleading saving
Step 1
Concept
Postponing maintenance may increase future breakdown cost. In exams, examine even favourable variance by cause.
Step 2
Why this answer is correct
The correct answer is D. यह भ्रामक बचत हो सकती है / It may be misleading saving. Postponing maintenance may increase future breakdown cost. In exams, examine even favourable variance by cause.
Step 3
Exam Tip
Maintenance टालना भविष्य में breakdown cost बढ़ा सकता है। परीक्षा में favourable variance को भी कारण से जाँचें।
B. जब department heads जानबूझकर आसान targets मांगते हैं/When department heads deliberately ask for easy targets
Step 1
Concept
Participation may carry a risk of budgetary slack. In exams, remember both benefit and limitation of participative budgeting.
Step 2
Why this answer is correct
The correct answer is B. जब department heads जानबूझकर आसान targets मांगते हैं / When department heads deliberately ask for easy targets. Participation may carry a risk of budgetary slack. In exams, remember both benefit and limitation of participative budgeting.
Step 3
Exam Tip
Participation के साथ budgetary slack का risk हो सकता है। परीक्षा में participative budgeting के benefit और limitation दोनों याद रखें।
A. जब बाजार और demand तेजी से बदल रहे हों/When market and demand are changing rapidly
Step 1
Concept
Rolling budget is useful in a changing environment due to regular updates. In exams, connect uncertainty with rolling budget.
Step 2
Why this answer is correct
The correct answer is A. जब बाजार और demand तेजी से बदल रहे हों / When market and demand are changing rapidly. Rolling budget is useful in a changing environment due to regular updates. In exams, connect uncertainty with rolling budget.
Step 3
Exam Tip
Rolling budget regular update से changing environment में उपयोगी होता है। परीक्षा में uncertainty को rolling budget से जोड़ें।
A. कच्चे माल की कमी से उत्पादन बाधित हो सकता है/Production may be disrupted due to raw material shortage
Step 1
Concept
Operations are affected when functional budgets lack coordination. In exams, check purchase and production budget alignment.
Step 2
Why this answer is correct
The correct answer is A. कच्चे माल की कमी से उत्पादन बाधित हो सकता है / Production may be disrupted due to raw material shortage. Operations are affected when functional budgets lack coordination. In exams, check purchase and production budget alignment.
Step 3
Exam Tip
Functional budgets में coordination न हो तो operations प्रभावित होते हैं। परीक्षा में purchase और production budget alignment देखें।
A. Variance report के बाद operational causes और corrective action नहीं देखे जाते/Operational causes and corrective action are not examined after variance report
Step 1
Concept
Budgetary control needs managerial action along with accounting. In exams, write corrective action after variance report.
Step 2
Why this answer is correct
The correct answer is A. Variance report के बाद operational causes और corrective action नहीं देखे जाते / Operational causes and corrective action are not examined after variance report. Budgetary control needs managerial action along with accounting. In exams, write corrective action after variance report.
Step 3
Exam Tip
Budgetary control में accounting के साथ managerial action जरूरी है। परीक्षा में variance report के बाद corrective action लिखें।
A. यदि project long-term strategic value और risk analysis को नजरअंदाज करे/If the project ignores long-term strategic value and risk analysis
Step 1
Concept
Quick payback alone is not enough. In exams, also check risk and strategy in capital budget decisions.
Step 2
Why this answer is correct
The correct answer is A. यदि project long-term strategic value और risk analysis को नजरअंदाज करे / If the project ignores long-term strategic value and risk analysis. Quick payback alone is not enough. In exams, also check risk and strategy in capital budget decisions.
Step 3
Exam Tip
केवल जल्दी payback पर्याप्त नहीं है। परीक्षा में capital budget decision में risk और strategy भी देखें।
A. resources unnecessarily block हो सकते हैं/Resources may get unnecessarily blocked
Step 1
Concept
Contingency is prudent but excessive reserve can make funds idle. In exams, see the balance between safety and efficiency.
Step 2
Why this answer is correct
The correct answer is A. resources unnecessarily block हो सकते हैं / Resources may get unnecessarily blocked. Contingency is prudent but excessive reserve can make funds idle. In exams, see the balance between safety and efficiency.
Step 3
Exam Tip
Contingency prudent है लेकिन बहुत अधिक reserve funds को idle कर सकता है। परीक्षा में safety और efficiency का संतुलन देखें।
C. targets realistic और manipulation-resistant हों/Targets should be realistic and resistant to manipulation
Step 1
Concept
Reward-linked budgets may increase risk of wrong reporting. In exams, connect target design with fairness.
Step 2
Why this answer is correct
The correct answer is C. targets realistic और manipulation-resistant हों / Targets should be realistic and resistant to manipulation. Reward-linked budgets may increase risk of wrong reporting. In exams, connect target design with fairness.
Step 3
Exam Tip
Reward-linked budget में गलत reporting का risk बढ़ सकता है। परीक्षा में target design को fairness से जोड़ें।
B. जब कम खर्च safety training रोकने से हो/When lower cost is due to stopping safety training
Step 1
Concept
Stopping safety training can increase future risks. In exams, check the quality of favourable variance.
Step 2
Why this answer is correct
The correct answer is B. जब कम खर्च safety training रोकने से हो / When lower cost is due to stopping safety training. Stopping safety training can increase future risks. In exams, check the quality of favourable variance.
Step 3
Exam Tip
Safety training रोकना भविष्य के risk बढ़ा सकता है। परीक्षा में favourable variance की quality check करें।
A. inventory mismatch और delivery failure/Inventory mismatch and delivery failure
Step 1
Concept
Different assumptions can make sales and production budgets conflict. In exams, consider common assumptions necessary for coordination.
Step 2
Why this answer is correct
The correct answer is A. inventory mismatch और delivery failure / Inventory mismatch and delivery failure. Different assumptions can make sales and production budgets conflict. In exams, consider common assumptions necessary for coordination.
Step 3
Exam Tip
अलग assumptions से sales और production budgets टकरा सकते हैं। परीक्षा में common assumptions को coordination के लिए जरूरी मानें।
D. control हमेशा perfect होगा/Control will always be perfect
Step 1
Concept
A very short period may ignore strategic expenses. In exams, choose budget period according to purpose.
Step 2
Why this answer is correct
The correct answer is D. control हमेशा perfect होगा / Control will always be perfect. A very short period may ignore strategic expenses. In exams, choose budget period according to purpose.
Step 3
Exam Tip
बहुत छोटा period strategic expenses को ignore कर सकता है। परीक्षा में budget period को purpose के अनुसार चुनें।
C. जब major tax rate change budget assumptions बदल दे/When a major tax rate change changes budget assumptions
Step 1
Concept
Updating budget after major external change is logical. In exams, see revision as a response to changing assumptions.
Step 2
Why this answer is correct
The correct answer is C. जब major tax rate change budget assumptions बदल दे / When a major tax rate change changes budget assumptions. Updating budget after major external change is logical. In exams, see revision as a response to changing assumptions.
Step 3
Exam Tip
Major external change पर budget update करना logical है। परीक्षा में revision को changing assumptions के response के रूप में देखें।
Favourable variance can also be a basis for learning and future planning. In exams, analyse both types of variance.
Step 2
Why this answer is correct
The correct answer is A. complete learning from performance. Favourable variance can also be a basis for learning and future planning. In exams, analyse both types of variance.
Step 3
Exam Tip
Favourable variance भी सीखने और future planning का आधार हो सकती है। परीक्षा में दोनों प्रकार की variance analyse करें।
A. Forecast expected condition बताता है जबकि budget approved action plan और control standard बनता है/Forecast states expected condition while budget becomes an approved action plan and control standard
Step 1
Concept
Forecast may be an input but budget is an approved plan. In exams, do not write forecast and budget interchangeably.
Step 2
Why this answer is correct
The correct answer is A. Forecast expected condition बताता है जबकि budget approved action plan और control standard बनता है / Forecast states expected condition while budget becomes an approved action plan and control standard. Forecast may be an input but budget is an approved plan. In exams, do not write forecast and budget interchangeably.
Step 3
Exam Tip
Forecast input हो सकता है लेकिन budget approved plan होता है। परीक्षा में forecast और budget को interchangeably न लिखें।
A. ground reality से disconnect/Disconnect from ground reality
Step 1
Concept
Operating managers know practical constraints. In exams, remember acceptance and realism risks in top-down budgeting.
Step 2
Why this answer is correct
The correct answer is A. ground reality से disconnect / Disconnect from ground reality. Operating managers know practical constraints. In exams, remember acceptance and realism risks in top-down budgeting.
Step 3
Exam Tip
Operating managers practical constraints जानते हैं। परीक्षा में top-down budget में acceptance और realism risk याद रखें।
A. जब श्रम घंटे produced units पर निर्भर हों/When labour hours depend on produced units
Step 1
Concept
Production quantity affects direct labour hours and wages. In exams, connect labour budget with output level.
Step 2
Why this answer is correct
The correct answer is A. जब श्रम घंटे produced units पर निर्भर हों / When labour hours depend on produced units. Production quantity affects direct labour hours and wages. In exams, connect labour budget with output level.
Step 3
Exam Tip
Production quantity direct labour hours और wages को प्रभावित करती है। परीक्षा में labour budget को output level से जोड़ें।
Overly strict budget can create wrong managerial behaviour. In exams, also consider the human behaviour impact of budget.
Step 2
Why this answer is correct
The correct answer is A. budget-induced dysfunctional behaviour. Overly strict budget can create wrong managerial behaviour. In exams, also consider the human behaviour impact of budget.
Step 3
Exam Tip
अत्यधिक कठोर budget गलत managerial behaviour ला सकता है। परीक्षा में budget का human behaviour impact भी देखें।
A budgeted balance sheet shows expected assets and liabilities. In exams, connect financial position with budgeted balance sheet.
Step 2
Why this answer is correct
The correct answer is B. budgeted balance sheet. A budgeted balance sheet shows expected assets and liabilities. In exams, connect financial position with budgeted balance sheet.
Step 3
Exam Tip
Budgeted balance sheet expected assets और liabilities दिखाती है। परीक्षा में financial position को budgeted balance sheet से जोड़ें।
Seasonality affects production and inventory planning. In exams, connect seasonal sales with budget phasing.
Step 2
Why this answer is correct
The correct answer is A. wrong production timing and stock imbalance. Seasonality affects production and inventory planning. In exams, connect seasonal sales with budget phasing.
Step 3
Exam Tip
Seasonality production और inventory planning को प्रभावित करती है। परीक्षा में seasonal sales को budget phasing से जोड़ें।
A. Cost target पूरा करने के लिए inferior raw material इस्तेमाल किया गया/Inferior raw material was used to meet cost target
Step 1
Concept
Cost saving with quality compromise is not proper control. In exams, balance budget target with quality standard.
Step 2
Why this answer is correct
The correct answer is A. Cost target पूरा करने के लिए inferior raw material इस्तेमाल किया गया / Inferior raw material was used to meet cost target. Cost saving with quality compromise is not proper control. In exams, balance budget target with quality standard.
Step 3
Exam Tip
Cost saving quality compromise के साथ सही control नहीं है। परीक्षा में budget target को quality standard से balance करें।
A. supplier payments और borrowing schedule की समीक्षा/Review supplier payments and borrowing schedule
Step 1
Concept
Delayed receipts create liquidity pressure. In exams, plan payments according to cash timing.
Step 2
Why this answer is correct
The correct answer is A. supplier payments और borrowing schedule की समीक्षा / Review supplier payments and borrowing schedule. Delayed receipts create liquidity pressure. In exams, plan payments according to cash timing.
Step 3
Exam Tip
Delayed receipts liquidity pressure बनाते हैं। परीक्षा में cash timing के अनुसार payment planning करें।
A. सरकारी कर दर अचानक बदल जाए/Government tax rate suddenly changes
Step 1
Concept
Tax rate change is an external factor. In exams, separate variance into controllable and uncontrollable.
Step 2
Why this answer is correct
The correct answer is A. सरकारी कर दर अचानक बदल जाए / Government tax rate suddenly changes. Tax rate change is an external factor. In exams, separate variance into controllable and uncontrollable.
Step 3
Exam Tip
Tax rate change external factor है। परीक्षा में variance को controllable और uncontrollable में अलग करें।
A. जिम्मेदार लोग targets और limits नहीं जानेंगे/Responsible people will not know targets and limits
Step 1
Concept
Budget can be followed only when concerned people understand it. In exams, connect communication with implementation.
Step 2
Why this answer is correct
The correct answer is A. जिम्मेदार लोग targets और limits नहीं जानेंगे / Responsible people will not know targets and limits. Budget can be followed only when concerned people understand it. In exams, connect communication with implementation.
Step 3
Exam Tip
Budget का पालन तभी होगा जब संबंधित लोग उसे समझें। परीक्षा में communication को implementation से जोड़ें।
A. यदि collection pattern गलत अनुमानित हो/If collection pattern is wrongly estimated
Step 1
Concept
Cash budget depends on collection timing along with sales amount. In exams, do not mistake reliable sales for sufficient cash.
Step 2
Why this answer is correct
The correct answer is A. यदि collection pattern गलत अनुमानित हो / If collection pattern is wrongly estimated. Cash budget depends on collection timing along with sales amount. In exams, do not mistake reliable sales for sufficient cash.
Step 3
Exam Tip
Cash budget sales amount के साथ collection timing पर निर्भर करता है। परीक्षा में reliable sales को sufficient cash मानने की गलती न करें।
A. strategy और resource allocation में disconnect/Disconnect between strategy and resource allocation
Step 1
Concept
Expansion strategy may require capacity investment. In exams, connect capital budget with strategic resources.
Step 2
Why this answer is correct
The correct answer is A. strategy और resource allocation में disconnect / Disconnect between strategy and resource allocation. Expansion strategy may require capacity investment. In exams, connect capital budget with strategic resources.
Step 3
Exam Tip
Expansion strategy को capacity investment की जरूरत हो सकती है। परीक्षा में capital budget को strategic resources से जोड़ें।
Cash shortage and borrowing need are identified from cash budget. In exams, connect financing needs with cash planning.
Step 2
Why this answer is correct
The correct answer is A. cash budget with financing section. Cash shortage and borrowing need are identified from cash budget. In exams, connect financing needs with cash planning.
Step 3
Exam Tip
Cash shortage और borrowing जरूरत cash budget से पता चलती है। परीक्षा में financing needs को cash planning से जोड़ें।
A. profit और cash flow timing अलग हो सकते हैं/Profit and cash flow timing may differ
Step 1
Concept
Profit may arise from credit sales but cash may come later. In exams, analyse profit and liquidity separately.
Step 2
Why this answer is correct
The correct answer is A. profit और cash flow timing अलग हो सकते हैं / Profit and cash flow timing may differ. Profit may arise from credit sales but cash may come later. In exams, analyse profit and liquidity separately.
Step 3
Exam Tip
Profit credit sales से बन सकता है पर cash बाद में आ सकता है। परीक्षा में profit और liquidity को अलग-अलग analyse करें।
A. जब विभागीय managers को approved limits के भीतर decision authority दी जाए/When departmental managers get decision authority within approved limits
Step 1
Concept
Budget limits clarify authority and responsibility. In exams, also connect budgetary control with delegation.
Step 2
Why this answer is correct
The correct answer is A. जब विभागीय managers को approved limits के भीतर decision authority दी जाए / When departmental managers get decision authority within approved limits. Budget limits clarify authority and responsibility. In exams, also connect budgetary control with delegation.
Step 3
Exam Tip
Budget limits authority और responsibility को clear करते हैं। परीक्षा में budgetary control को delegation से भी जोड़ें।
A. budget effectiveness evaluation की कमी/Lack of budget effectiveness evaluation
Step 1
Concept
With increased spending, output or impact measurement is necessary. In exams, connect budget with performance outcome.
Step 2
Why this answer is correct
The correct answer is A. budget effectiveness evaluation की कमी / Lack of budget effectiveness evaluation. With increased spending, output or impact measurement is necessary. In exams, connect budget with performance outcome.
Step 3
Exam Tip
खर्च बढ़ाने के साथ output या impact measurement जरूरी है। परीक्षा में budget को performance outcome से जोड़ें।
A. जब material cost budget से अधिक हो और कारण unclear हो/When material cost exceeds budget and the cause is unclear
Step 1
Concept
Cost variance can arise from both price and quantity usage. In exams, analyse cost difference into components.
Step 2
Why this answer is correct
The correct answer is A. जब material cost budget से अधिक हो और कारण unclear हो / When material cost exceeds budget and the cause is unclear. Cost variance can arise from both price and quantity usage. In exams, analyse cost difference into components.
Step 3
Exam Tip
Cost variance price और quantity usage दोनों से हो सकता है। परीक्षा में cost difference को components में analyse करें।
A. quality outcome छूट सकता है/Quality outcome may be missed
Step 1
Concept
In a service business, quality is important along with cost. In exams, also consider non-financial measures in budget control.
Step 2
Why this answer is correct
The correct answer is A. quality outcome छूट सकता है / Quality outcome may be missed. In a service business, quality is important along with cost. In exams, also consider non-financial measures in budget control.
Step 3
Exam Tip
Service business में cost के साथ quality भी important है। परीक्षा में budget control में non-financial measures भी सोचें।
A. जब खर्च high value और strategic impact वाला हो/When expenditure is high-value and strategically important
Step 1
Concept
Proper approval control is necessary in high-value spending. In exams, connect budget approval with accountability.
Step 2
Why this answer is correct
The correct answer is A. जब खर्च high value और strategic impact वाला हो / When expenditure is high-value and strategically important. Proper approval control is necessary in high-value spending. In exams, connect budget approval with accountability.
Step 3
Exam Tip
High-value spending में proper approval control जरूरी है। परीक्षा में budget approval को accountability से जोड़ें।
A. budget gaming और resource waste/Budget gaming and resource waste
Step 1
Concept
Use-it-or-lose-it behaviour can waste resources. In exams, remember unintended behavioural effects of budgets.
Step 2
Why this answer is correct
The correct answer is A. budget gaming और resource waste / Budget gaming and resource waste. Use-it-or-lose-it behaviour can waste resources. In exams, remember unintended behavioural effects of budgets.
Step 3
Exam Tip
Use-it-or-lose-it behaviour resources की बर्बादी कर सकता है। परीक्षा में budget behaviour के unintended effects याद रखें।
A. यह strategy, resources, responsibility और control को संख्यात्मक रूप में जोड़ता है/It connects strategy, resources, responsibility and control in numerical form
Step 1
Concept
Budget is not just numbers but an integrated tool of planning and control. In exams, make the integrated role of budget a key point.
Step 2
Why this answer is correct
The correct answer is A. यह strategy, resources, responsibility और control को संख्यात्मक रूप में जोड़ता है / It connects strategy, resources, responsibility and control in numerical form. Budget is not just numbers but an integrated tool of planning and control. In exams, make the integrated role of budget a key point.
Step 3
Exam Tip
बजट केवल संख्या नहीं बल्कि planning और control का integrated tool है। परीक्षा में budget की integrated role को प्रमुख point बनाएं।
