67) If Brenda Thompson, Tom Mix’s supervisor, wanted to use a budgeting process to help
evaluate Tom’s performance but wanted to ensure that using a budget did not encourage Tom to
focus on short-term behaviors at the expense of long-term results, she should
A) develop the budget herself using realistic goals based on the economic reality facing Tom’s
function and use both quantitative and qualitative evaluations of the performance of Tom’s
function and then give the budget to Tom to follow.
B) work with Tom in an open and participative process to develop the budget based on the most
optimistic scenario possible and use both quantitative and qualitative evaluations of the
performance of Tom’s function.
C) develop the budget herself based on the most pessimistic scenario possible and use both
quantitative and qualitative evaluations of the performance of Tom’s function and then give the
budget to Tom to follow.
D) work with Tom in an open and participative process to develop the budget based on the
economic reality facing Tom’s function and use both quantitative and qualitative evaluations of
the performance of Tom’s function.
68) Evaluating a functional manager’s performance relative to budgets can be an effective control
when
A) the process used in developing budgets is open and participative.
B) the process reflects the economic best-case scenario developed by the functional manager.
C) the process reflects the economic worst-case scenario developed by the functional manager.
D) the process relies solely on quantitative criteria to evaluate the functional manager’s
performance.
69) Which committee in a U-form organization meets monthly and usually consists of the CEO
and each of the heads of the functional areas included in a firm?
A) Executive committee
B) Functional committee
C) Operations committee
D) Managerial committee