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뽐뿌:자유게시판 - dd
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이름: ss1617


등록일: 2012-10-17 11:20
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제1장 회계정보시스템과 담당자


1.        The “S” in the acronym “AIS” stands for:
a)        Standard
b)        System
c)        Symbol
d)        none of these

2.         Which of the following is true?
        a)          An AIS must be computerized to be useful
        b)         An AIS always produces useful information
        c)         An AIS always produces financial information
        d)        none of these

3.         The letter “P” in the acronym “ERP” stands for:
a)        Production
b)        Planning
c)        Project
d)        none of these

4.         Which of the following is true about the terms “data” and “information” within the context of Chapter 1?
a)        The terms are exactly the same
b)        The terms are always exact opposites
c)        Some “data” can also be “information”
d)        none of these

5.         If a manager suffers “information overload”:
a)        He or she must press the reset button on his or her computer
b)        It means that this person needs a larger hard drive
c)        The “information” is really data
d)        He or she must forget some facts in order to remember others

6.         Which of the following captures the same idea as the term “GIGO?”
a)        Computers cannot turn straw into gold
b)        Too much information is the same as garbage
c)        Great investments lead to great returns
d)        Too many cooks spoil the broth

7.         Which of the following best describes a data warehouse as described in the chapter?
a)        A repository of historical information from one accounting application
b)        A repository of historical information from a set of accounting applications
c)        A repository of information from many business applications—some not accounting
d)        A repository of information from many businesses in the same industry



8.          Most AISs perform all of these functions except:  
a)        Collect raw accounting data
b)        Store accounting data for future uses
c)        Process data into useful information
d)        AISs perform all of these functions

9.         As used in the chapter, the term “knowledge workers”:
a)        Are blue collar workers in non-managerial positions
b)        Are the same as delivery clerks
c)        Include most accountants
d)        Does not include most accountants.

10.         One reason why AISs fail is because:
a)        They are not computerized
b)        They try to process non-accounting data
c)        They cannot produce good information from bad data
d)        They are incompatible with the existing processing procedures

11.         All of the following are possible uses of AIS or accounting personnel that were discussed in the chapter except:
a)        Countering terrorism
b)        Foiling future accounting scandals
c)        Providing assurance services
d)        Performing monetary exchanges

12.      A good performance measurement system should evaluate:
a)        Profitability only
b)        Customer satisfaction only
c)        All aspects of a unit’s performance subject to control
d)        All aspects of a unit’s performance whether controllable or not

13.         Justifying expenditures for new technologies is especially difficult because:
a)        You do not know how many jobs will be affected
b)        Expenses are often recurring and are difficult to estimate
c)        Many benefits are intangible and are not easily known or measured
d)        Justifying a new technology is no different from any other capital budgeting problem

14.         The managerial accounting component of the accounting subsystem contains all but which one of the following functions:
a)        Cost accounting
b)        Financial accounting
c)        Budgeting
d)        Systems study

15.    Managerial accounting principally provides information to:
a)        Stockholders
b)        Government regulators (e.g., SEC, Federal bank examiners)
c)        Internal company management
d)        Potential creditors

16.    The process by which a financial transaction is recorded so that its flow through the system can be followed is called:
a)        Financial shadowing
b)        Managerial trace technique
c)        Concatenation
d)        Audit trail

17.         Identify which of the following accounting functions has been automated by most companies' information processing subsystems:
a)        Posting to ledgers
b)        Recording journal entries
c)        Preparing trial balances
d)        all of the above

18.         A good budgetary system is useful for:
a)        Planning
b)        All organizational subsystems except accounting
c)        Controlling
d)        a and c only
e)        all of the above

19.    The essential steps in performing a systems study are (in order of occurrence):
a)        Analysis, design, implementation and initial operation, follow up
b)        Design, planning, follow up, analysis, and implementation
c)        Planning, system specification, analysis, production, implementation
d)        Planning, analysis, design, implementation, and follow up

20.        The accounting subsystem must continually interact with the:
a)        Personnel subsystem
b)        Information processing subsystem
c)        Production subsystem
d)        b and c only
e)        all of the above

21.         What has been the effect on accountants in those organizations which have computerized their data processing functions?
a)        The need for accountants has disappeared
b)        The accountants have become "pure" bookkeepers
c)        The accountants have become involved in more decision making activities
d)        The accountants' decision making activities have drastically declined

22.        What is the first step to be performed by most organizations in their accounting cycles?
a)        Recording business transactions in a journal
b)        Preparing a trial balance
c)        Recording closing entries in a journal
d)        Preparing transaction source documents
e)        none of the above

23.        Operational accounting focuses on:
a)        Audit trails
b)        Information overload
c)        Business processes
d)        Reengineering

24.          Why do many organizations maintain subsidiary ledgers for such financial areas as inventory and accounts receivables?
a)        To enable the equality of debits and credits to be maintained within the accounting records
b)        To create additional bookkeeping work for the accountants
c)        To enable the preparation of period-end balance sheets and income statements
d)        To provide various subsystem managers with information that aids their decision-making responsibilities

25.         Which of the following is not true regarding professional service firms?
a)        The SEC is in favor of professional service firms expanding their businesses to include consulting services
b)        As a result of the corporate bankruptcies and accounting scandals in 2002, professional service firms no longer perform any consulting services
c)        Professional service firms generally offer a variety of assurance services, including providing assurance over AISs
d)        In the early 2000's, many large professional service firms sold off the majority of their consulting practices

26.         The principal cause for more timely performance reports in the typical modern organization is due to:
a)        Better educated management
b)        Adoption of progressive management philosophies which stress participative management (e.g., MBO)
c)        Information processing systems
d)        Need for less information

27.         For performance reports to achieve their control objectives, they must:
a)        Include relevant information so that necessary action may be taken to accomplish organizational goals
b)        Be timely so that minimal time elapses between an activity's occurrence and the feedback reflecting the activity's efficient or inefficient performance
c)        Provide subsystem managers with suggestions as to how they can operate their subsystems more efficiently
d)        all of the above
e)        a and b only





28.       Which of the following is intended to solve the problem that financial data used in one application is not easily transferable to other applications?
            a)         XMP
            b)        ERP
            c)        XBRL
            d)        XMLP

29.         "Excessive data reporting" can result in:
a)        Massive quantities of data printed out by a company's computer
b)        The generation of unnecessary reports
c)        Subsystem managers' belief that it is a status symbol to receive large numbers of internally generated reports
d)        Inefficient subsystem manager decision making due to a lack of relevant information being available
e)        all of the above

30.         All of the following are necessary components of an information system, except:
a)        Inputs
b)        Outputs
c)        Computers
d)        Processes

31.         An example of an assurance service for a company engaged in electronic commerce is:
a)        XBRL
b)        Trust US
c)        CITP
d)        CPA Trust Servicest
32.        Which of the following is not a component of the balanced scorecard?
a)        Customer knowledge
b)        Internal business processes
c)        Transaction processing
d)        Financial performance
        
33.        Which of the following best describes assurance services?
a)        Auditors are desperate to offer assurance services so that they will still
        have business in the future
b)        Assurance and auditing are closely related
c)        Assurance is a guarantee that there is no fraud in a company
d)        There are no likely assurance services that CPAs can offer that do not require accountants to be well-trained in information technology

34.        Information systems auditors are:
a)        Auditors who are concerned with analyzing risks associated with computerized information systems
b)        Individuals who often work closely with financial auditors
c)        Auditors who have a lot of technical expertise related to information technology
d)        all of the above

35.       The designation for a licensed information systems audit professional is:
a)        CPA
b)        CMA
c)        CIA
d)        CISA


제3장 회계정보시스템과 문서화


1.    Documentation includes:
a)        All flowcharts, narratives, and other written communications associated with the information system
b)        All written communications associated with an accounting information system except flowcharts and data flow diagrams
c)        All flowcharts, narratives, and other written communications associated with an accounting information system, except for program flowcharts, decision tables, and pseudocode
d)        Flowcharts and data flow diagrams only

2.        Which of the following professionals would use a document flowchart?
        a)        Accountants
        b)        Auditors
        c)        System designers
        d)        all of the above

3.        A reader of a document flowchart is able to distinguish between the preparation of a document in one department and its receipt in another department by:
a)         Logic
b)        Arrows
c)        Column
d)        Narratives

4.        When an individual prepares a document flowchart, the names of the various organizational departments involved in the accounting information system should be listed:
a)        Along the right hand margin of the flowchart
b)        Along the left hand margin of the flowchart
c)        In the title of the flowchart
d)        In the column headings of the flowchart





5.        The document flowchart symbol for a manual file (such as a file cabinet of accounts receivable invoices) is:

a)        b)        c)        d)


6.        This is the document flowcharting symbol for a source document such as a purchase order:

a)        b)        c)        d)

7.        This is the document flowcharting symbol used to represent an online file:

a)        b)        c)        d)

8.        A system flowchart is a block diagram that:
a)        Is used only by auditors
b)        Is used primarily when document flowcharts cannot be used
c)        Depicts the flow of computer systems in an organization
d)        Depicts the flow of data through a computerized accounting information system

9.        Most system flowcharting symbols:
a)        Have not been standardized
b)        Have been standardized by the Society of System Analysts
c)        Have been standardized by the National Bureau of Standards
d)        Are unique to the organization that uses them


10.        Which of the following symbols represents the standard systems flowcharting symbol for an input/output process?

a)        b)        c)        d)
  

11.        Which of the following symbols represents the standard system flowcharting symbol for a screen display?

a)        b)        c)        d)
  

12.        Which of the following symbols represents the standard system flowcharting symbol for a processing operation?

a)        b)        c)        d)


13.        Which of the following symbols represents the standard system flowcharting symbol for a computer generated document?

a)        b)        c)        d)




14.        Which of the following symbols represents the standard system flowcharting symbol for manual input (such as on a computer terminal)?

a)        b)        c)        d)


15.        A system that enables users to input data directly into a computer, typically from a remote site, is conventionally called a(n):
a)        Remote input system
b)        On line job entry system
c)        Remote site input system
d)        none of these

16.        When creating system flowcharts, the requirement that a processing symbol should always be placed between an input symbol and an output symbol is known as the:
a)        Processing rule
b)        Input/output rule
c)        Sandwich rule
d)        Cycle rule

17.        In most process maps, an arrow represents:  
a)        The direction for reading the chart
b)        The tasks to perform in an accounting task
c)        The flow of data
d)        The flow of money through a cash register

18.        Data flow diagrams:
a)        Accomplish the same purpose as system flowcharts
b)        Are different from system flowcharts since they focus on a logical view of the information system
c)        Are useless for planning a new system
d)        Are never used in analyzing an existing system

19.        The basic symbols used in data flow diagrams are:
a)        A circle, square, diamond, and rectangle
b)        A triangle, circle, square, and open ended rectangle
c)        An open ended rectangle, line and arrow, diamond, and square
d)        An open ended rectangle, line and arrow, circle, and square


20.        In a data flow diagram, an open ended rectangle is used to represent:
a)        A process
b)        A data stream
c)        A data source or destination
d)        A data store

21.        All of these are levels of a data flow diagram except:
        a)         Physical data flow diagram
        b)         Process diagram
        c)         Context diagram
        d)         Logical data flow diagram

22.        All of these are terms normally associated with data flow diagrams except:
a)        Context diagram
b)        Physical DFD
c)        Logical DFD
d)        Pseudocode DFD

23.        The task of providing greater detail in successive levels of data flow diagrams is called:
a)        Contexting
b)        Detailing
c)        Decomposition
d)        Pyramiding

24.    All of these are guidelines for creating good data flow diagrams except:
a)        Show the most detail in the highest-level DFD
b)        Each logical DFD should contain between 5 and 7 processing bubbles
c)        Even if a file is temporary, include it in your DFD
d)        Classify most of the final recipients of processed data as external entities

25.    All of the following are likely to be used more often by programmers and system analysts, rather than by accountants, except:
a)        Program flowcharts
b)        Document flowcharts
c)        Decision tables
d)        Pseudocode

26.   Which of the following is not one of the four parts of a decision table?
a)        The condition stub
b)        Condition entries
c)        Decision symbols
d)        Action entries


27.        Which of the following is not an advantage of decision tables?
a)        They document the logic of the computer program
b)        They show the order in which data conditions are tested and/or processing actions are taken
c)        They increase computer programmer productivity
d)        They summarize the data processing tasks to be performed for a large number of data conditions in a compact format

28.        Pseudocode:
a)        Is sometimes referred to as “imitation code”
b)        Is another name for structured English
c)        Is used for security purposes
d)        Cannot be used to describe the logic in an accounting information system

29.        Structured programming:
a)        Is impeded by tools such as decision tables and program flowcharts
b)        Is used to build computer programs that are organized in a bottom up modular fashion
c)        Is used to build computer programs that are organized in a top down modular fashion
d)        Causes systems analysts to take longer in developing programs

30.        Well written documentation plays a key role in:
a)        Reducing system failures
b)        Increasing time spent correcting errors
c)        Increasing time spent modifying programs
d)        Increasing time spent by auditors to follow data flows

31.        Document flowcharts use the following symbol to show movement of goods:
a)        Pickup truck
b)        Wheelbarrow
c)        Hand truck
d)        any of the above

32.        Most CASE tools:
a)        Generate modifications with difficulty
b)        Can detect inconsistencies in system designs
c)        Rarely generate computer code
d)        Need word processors to finish the documentation




33.        An example of end-user documentation would most likely be:
a)        Pseudocode
b)        Decision tables
c)        A document drawn with a CASE tool
d)        Instructions for using a spreadsheet

34.        All of the following are controls for end-user computing except:
a)        Formally evaluate large projects
b)        Formalize documentation standards
c)        Limit the number of employees authorized to create end-user applications
d)        all of the above are important controls

35.        Frequent use of process maps is for:
a)        Designing new AISs
b)        Documenting the logic in a computer program
c)           Reengineering business processes
d)           Training aids

36.   The textbook identified seven reasons why documentation of an AIS is important.  For which of the following reasons would the user guides, procedure manuals and operating instructions be most important?
a)        Depicting how the system works
b)        Training users
c)        Designing new systems
d)        Standardizing communications with others

37.        Which type of data flow diagram depicts what the participants are doing in a system (i.e., what the system is doing)?
a)           Context diagram
b)          Physical DFD
c)          Logical DFD
d)           Systems flowchart

38.        Which type of data flow diagram illustrates the internal and external entities who
are participating in a given system?
a)           Context diagram
b)           Physical DFD
c)           Logical DFD
d)           Systems flowchart





39.        Which of the following flowcharting symbols is correctly identified?

                                                                                                                                                                                                                                                                                                                                        a.                            b.                             c.                            d.        

        a)           Process
        b)           Document
        c)           Decision
        d)           Display

40.        Which of the following data flow diagram symbols is correctly identified?

        


                a.                             b.                                c.                        d.

a)           External entity
        b)           Internal entity
        c)           Communication link (e.g., a satellite connection)
        d)           Data store (file)






제4장 회계정보시스템과 비즈니스 프로세스들_제1부

1.        Which of the following is not one of the trial balances typically produced as part of the financial accounting cycle?
a)        Closing trial balance
b)        Unadjusted trial balance
c)        Adjusted trial balance
d)        Post-closing trial balance

2.        A general ledger:
a)        Is a chronological listing of an organization’s transactions
b)        Is a listing of an organization’s transactions, organized by account
c)        Does not include every account in an organization’s chart of accounts
d)        Is the same thing as a transaction listing

3.        The financial accounting cycle ends with:
a)        The production of financial statements
b)        Closing journal entries
c)        The production of an adjusted trial balance
d)        Development of cash forecasts

4.        Which of the following is not a primary objective of coding systems today?
1)        To compress data
b)        To uniquely identify objects
c)        To convey special meanings that are not apparent to the public-at-large
d)        To use numbers instead of alphabetic characters in order to save on computer data storage costs

5.        The Year 2000 problem is a prime example of:
a)        Information overload
b)        A coding problem
c)        Poorly designed report structures
d)        The short-sightedness of accountants

6.        Which of the following is not usually a design consideration in coding systems?
a)        Consistency
b)        Standardization
c)        Government regulation
d)        Plans for future expansion

7.        Well-designed output reports are characterized by all but which of the following?
a)        They are useful
b)        They are conveniently formatted
c)        They never include graphs
d)        They are easily identifiable

8.        Information overload:
a)        Refers to a problem that can result when an AIS produces too many reports
b)        Refers to the situation that occurs when a company’s database is too large
c)        Almost always results when an AIS is computerized
d)        Cannot be avoided in the Information Age

9.        Which of the following is not an example of a source document?
a)        Receiving report
b)        Purchase order
c)        Sales order
d)        Aging report

10.        Performance reports are:
a)        Reports that compare budgets with actual performance
b)        Reports that show any exception conditions in an organization
c)        Never presented in an exception format
d)        Transaction listings

11.        The sales process begins with:
a)        Placing an order with a vendor
b)        A customer order for goods or services
c)        Production of goods or services
d)        Delivery of goods or services

12.        The primary objective in processing revenues is to:
a)        Sell as many goods as possible
b)        Achieve timely and efficient cash collection
c)        Maximize an organization’s sales orders
d)        Only sell goods to customers who can pay their bills

13.        An important input to the sales process is:
a)        A customer sales order
b)        The cash forecast
c)        Aged accounts receivable information
d)        A receiving report

14.        To forecast cash receipts, information must be collected from:
a)        The purchasing process
b)        Payroll processing
c)        Inventory control systems
d)        The sales process

15.        Which of the following is not an objective of the purchasing process?
a)        Inventory control
b)        Fastest possible processing of payments to vendors
c)        Maintaining vendor records
d)        Forecasting cash outflows


16.        Which source document is used to request goods?
a)        Purchase order
b)        Shipping notice
c)        Purchase requisition
d)        Sales order

17.        The bill of lading:
a)        Reflects freight charges on goods shipped
b)        Signifies release of goods for shipment to customers
c)        Is sent to the customer with the purchase invoice
d)        Is used to control inventory

18.        Inputs to transaction processing systems:
a)        Are always in hard copy
b)        Are best when input in a graphical format
c)        May be in an electronic format when an EDI system is used
d)        May never be audio



19.        Forecasting cash flows:
a)        Is an objective of transaction processing
b)        Is never considered an objective of transaction processing
c)        Is only possible in computerized AISs
d)        Is considered as a risky activity with which accountants should not be associated

20.           Which of the following is not an objective of the sales process?
a)          Controlling inventory
b)          Tracking sales of goods and/or services to customers
c)          Billing for goods and services
d)          Forecasting sales and cash receipts

21.        All of the following are inputs (source documents) to the sales process except:
a)          Sales order
b)          Shipping notice
c)          Remittance advice
d)          all of the above are source documents to the sales process

22.        Business organizations are recognizing the value of sales data and are purchasing software solutions to gather, maintain, and use these data to provide better service and promote customer loyalty. These software solutions are called:
a)          Customer relations data solutions
b)          Customer relationship management solutions
c)          Sales data management solutions
d)          none of the above

23.        Which of the following outputs (reports) are common to both the sales process and the purchasing process?
a)          Sales analysis reports
b)          Financial statement information
c)          both (a) and (b)
d)          none of the above

24.           All of the following are inputs (source documents) to the purchasing process except:
a)          Purchase order
b)          Vendor listing
c)          Bill of lading
d)          all of the above are source documents to the purchasing process

25.           Which of the following is an objective of the purchasing process?
a)          Collecting information for the financial statements
b)          Making timely and accurate vendor payments
c)          Forecasting cash requirements
d)          Tracking bills of lading





26           Which of the following statements best describes business process outsourcing?
a)          A company focuses on its core business processes and contracts with another firm to do the other processes
b)          Companies frequently outsource core business processes
c)          Due to networked enterprises and advanced technology, more employees may work from their homes or alternate locations
d)          Initially, companies engaged in business process outsourcing to offer employees more opportunities to travel and more career choices for advancement

27.           Networked enterprises and globalization have enabled a new business model called “business-without-boundaries.”  Which of the following statements describes this business model?
a)          Companies no longer have all of their employees in one location
b)          It is called offshoring and companies contract with firms in other countries to do such business processes as human resources, payroll, and accounting
c)          Companies are under a great deal of scrutiny to manage costs and generate revenue so they contract with foreign firms to do various business processes at a lower cost to the company
d)          all of the above statements describe this model

28.           Which of the following statements best describes a business process?
a)          It is a collection of activities in an organization that creates value
b)          The nature and type of processes might vary from industry to industry
c)          It is an activity that increases and/or decreases dollar amounts on the financial statements
d)          It is an economic event in the life of an organization

29.           Which of the following Business Process Management (BPM) software solutions is most often associated with the sales process?
a)          Enterprise resource management
b)          Integrated management
c)          Customer relationship management
d)        Supply chain management
e)          None of the above

30.           Much of the input and output related to business processes is now electronic. Which of the following technologies is becoming increasingly popular to manage inventory?
a)          EDI
b)          RFID tags
c)          Magnetic ink characters that can be quickly and easily scanned
d)          Bluetooth and wireless-enabled laptop computers





제5장 회계정보시스템과 비즈니스 프로세스들_제2부

1.        The primary objective of a manufacturing organization’s production process is to:
a)        Maintain inventories at a zero level
b)        Convert raw materials into finished goods as efficiently as possible
c)        Make sure that there are no product defects        
d)        Maintain the documentation and report on an organization’s manufacturing process

2.        The largest expense item on a manufacturing organization’s income statement is most likely to be:
a)        Salaries for production workers
b)        The depreciation associated with manufacturing equipment
c)        The cost of direct materials
d)        Cost of goods sold

3.        Job costing systems are most appropriate for:
a)        Home builders
b)        Textbook publishers
c)        Beverage companies
d)        both a and b are appropriate industries for job costing systems

4.        All of the following are input documents for the production process, except:
a)        A master production schedule
b)        A production order
c)        A material requirements planning document
d)        A bill of materials

5.        An organization’s working capital consists of:
a)        Its checking accounts
b)        Both checking and savings accounts
c)        Bank accounts and other liquid assets
d)        Coin and currency only

6.        Which of the following is not a concern of the financing process?
a)        Effective cash management
b)        Optimizing an organization’s cost of capital
c)        Minimizing an organization’s borrowings
d)        Projecting cash flows

7.        Inputs to the financing process include:
a)        Remittance advices, deposit slips, checks, and stock market data
b)        Remittance advices, deposit slips, checks, and receiving reports
c)        Deposit slips, checks, receiving reports, and purchase requisitions
d)        Deposit slips, checks, purchase requisitions, and financial institution profiles



8.        Time and billing systems are most often used by:
a)        Health care organizations
b)        Professional service organizations
c)        Retail organizations
d)        Not-for-profit organizations

9.        Which of the following statements is not true?
a)        Time and billing systems are similar to job order costing systems
b)        Time and billing systems are an important component of an AIS for manufacturing firms
c)        A difficult problem for time and billing systems is tracking staff time
d)        Time and billing systems are important in the professional service industry

10.        Which of the following is not a characteristic associated with professional service organizations?
a)        Lack of a profit motive
b)        Absence of inventories
c)        Importance of human resources
d)        Difficulty in measuring the quantity and quality of output

11.        It is generally true of not-for-profit organizations that they:
a)        Are profit-oriented despite their name
b)        Are always evaluated using profit measures
c)        Are not governed by accounting standards
d)        Emphasize funds rather than income in their internal accounting systems

12.        A major objective of professional service organizations is to:
a)        Decrease billable hours
b)        Increase billable hours
c)        Increase time spent training employees
d)        Bill customers as frequently as possible

13.        Which of the following is an example of a not-for-profit organization?
a)        Consulting firm
b)        State university
c)        Public hospital
d)        both b and c are correct

14.        Third party billing refers to:
a)        Billing to clients by professional service organizations
b)        Billing to insurance companies by health care organizations
c)        The fact that the customer often does not pay directly for goods purchased in the health care industry
d)        both b and c are correct





15.        Which of the following characteristics are common to both service and not-for-profit organizations?
a)        Importance of professional employees
b)        Difficulty in measuring the quality and quantity of output
c)        Inability to inventory product
d)        all of the above

16.        Which of the following is normally more important for a not-for-profit organization compared to a profit-oriented organization?
a)        Long-range goals
b)        Earning an adequate level of income each accounting period
c)        Long-range budgetary planning and controlling system
d)        Short-range budgetary planning and controlling system

17.        Healthcare organizations:
a)        Are always not-for-profit enterprises
b)        Do not include nursing homes in their industry segment
c)        Have great difficulty in measuring outputs
d)        Do not include patient scheduling functions in their AISs

18.        Business process reengineering:
a)        Is an incremental approach to redesigning business processes
b)        Involves redesigning business processes from scratch
c)        Is rarely successful in cutting an organization’s costs
d)        Is always welcomed by an organization’s employees

19.        Business process reengineering efforts sometimes fail because:
a)        Management gets too involved in the process
b)        Management is too optimistic regarding its expectations from its implementation
c)        Management support can never overcome employee resistance
d)        Employees will never accept change

20.   Resource Management Process includes which of the following?
a)        Human resource management and fixed asset management
b)        Human resource management, inventory management, and fixed asset management
c)        Human resource management only
d)        Personnel management, payroll management, and fixed asset management

21.   According to the text, all of the following are objectives of the human resource management process except:
a)          Hiring, training, and employing workers
b)        Counseling employees on retirement and medical benefits
c)        Maintaining employee earnings records
d)        Reporting on payroll deductions



22.   According to the text, which of the following is an output of the human resource management process?
a)          Retired employee roster
b)        List of training programs for employees
c)        Employee listings
d)          none of the above
  
23.   Which of the following technologies are now used in conjunction with automated production process systems to increase efficiencies?
a)          Radio frequency technology
b)        Bar code scanners
c)        FR IDs and advanced electronic tags
d)        all of the above
e)        none of the above

24.   The purpose of Business Process Management is to improve business processes across the organization.  Due to advances in technology:
a)          Managers can streamline these processes
b)        Human resources managers can automate many routine processes
c)        It is more costly to manage all processes throughout the organization
d)          none of the above

25.    Which of the following is most likely the primary reason that organizations are adopting enterprise asset management (EAM) systems?
a)          To reduce overall operating expenses
b)        To automate manual operations
c)        To reduce the number of employees (labor costs)
d)          none of the above

26.   The most significant difference in the AISs of retail organizations versus other vertical market organizations is the:
a)          Sophistication of the systems used
b)        Type of training programs available to employees
c)        Point-of-sale data capture
d)          Structure of information that the system provides to managers

27.   AISs can be used to evaluate the performance of not-for-profit organizations by:
a)          Using various process measures
b)        Comparing budget goals to actual performance
c)        Using a number of nonmonetary measures of performance
d)          All of the above

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