[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-risk_mgmt-21-042":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"risk_mgmt-21-042","21",42,"有關成本與收入觀念，下列敘述何者錯誤？",[13,14,15,16],"投資中心包括在責任中心體系內","成本中心追求最低成本，利潤中心強調利潤最高","成本中心的主管通常無權決定產品售價","任何成本中心的主管，均應有權決定行銷產品的數量多寡與售價高低",3,"風險管理原理",1,"責任中心制度依主管可控制的範圍分權：成本中心只對成本負責，利潤中心同時對收入與成本負責，投資中心再加上投資報酬率。(D) 說任何成本中心主管都應有權決定行銷數量與售價，直接牴觸成本中心的定義，售價與銷量屬收入面決策，不在成本中心主管的權責範圍，故選 (D)。(A) 投資中心確實包含在責任中心體系內。(B) 成本中心的績效目標是在既定產出下把成本壓到最低，利潤中心則追求利潤最大化。(C) 正因為不負責收入，成本中心主管通常無權決定產品售價。","easy",[23,26,30,33,37,41],{"id":24,"question":25,"qno":19},"risk_mgmt-20-001","面對風險問題的態度，下列何者錯誤？",{"id":27,"question":28,"qno":29},"risk_mgmt-20-002","有關間接成本的會計科目與分攤，下列敘述何者錯誤？",2,{"id":31,"question":32,"qno":17},"risk_mgmt-20-003","銀行分行（營業單位）主要的收入來源，不包括下列何者？",{"id":34,"question":35,"qno":36},"risk_mgmt-20-004","下列何者不屬於「責任中心體系」的分類要素？",4,{"id":38,"question":39,"qno":40},"risk_mgmt-20-005","財富管理處的處長，每個月領取的薪資費用應如何歸屬？",5,{"id":42,"question":43,"qno":44},"risk_mgmt-20-041","有關風險管理體質的檢視步驟，下列何者正確？",41,1785146816231]