[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-107-2-social-work-management-034":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":24},"社會工作管理","social-work-management",{"id":7,"webId":8,"year":9,"session":10,"subject":4,"legacy":11,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"lawTimestamp":9,"explanation":22,"freq":23},"sw-107-2-社會工作管理-034","sw-107-2-social-work-management-034",107,2,true,34,"預算是對方案所需花費進行估算活動，具有控制、管理、規劃三個目的。預算的重點在未來如何分配資源及使用經費。下列敘述何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"單項預算（line-item）財務控制為主要目的，要求標準化的預算格式設計，標示出所有預期的收入與支出","功能性預算（functional）管理為主要目的，關注方案欲提供多少產出、中間輸出與品質輸出的預期成本","方案預算（program）以規劃為主要目的，須確定方案輸入和目的、目標的完成，並計算每項成果的預期成本","功能性預算系統與方案預算系統都在組織層次收支預算上編列","D",null,[],"本題考點是三種預算格式（單項、功能性、方案）各自的主要目的與編列層次，要挑錯誤敘述。A、B、C 分別正確描述：單項預算（line-item）以財務控制為主、採標準化格式列出所有收支；功能性預算（functional）以管理為主、關注產出與各級輸出的預期成本；方案預算（program）以規劃為主、連結方案輸入與目標達成並計算每項成果成本。D 錯在說「功能性預算與方案預算都在組織層次編列」，實際上只有單項預算是以整個組織的收支為編列層次，功能性預算與方案預算是下沉到「方案／服務」層次去計算產出與成果的成本，兩者恰恰不是在組織層次編列，故 D 為正解。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-107-2-social-work-management-033","下列何者不是零基預算（zero-based budgeting）的特徵？",33,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-107-2-social-work-management-035","在服務方案的設計與管理上，建置出具有財務控制、管理及規劃的預算系統是重要的，多年來已有專家學者提出幾種不同的預算設計過程模式，其中將「預算制定視為一種協商過程，預算決策是利害關係競爭者之間不斷衝突與妥協的最終結果」，為下列何種模式？",35,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-107-2-social-work-management-032","照顧管理（care management）的目的在確保有需求的個人在社區中持續生活之一切必要之服務，下列關於照顧管理的描述何者正確？",32,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-107-2-social-work-management-036","由於資源有限，募款已是社會服務機構之間相當具競爭性的活動，機構因此需要用心建構募款的過程，以強化自身在競爭中的優勢地位。若以策略規劃程序來進行募款行動，社會服務機構執行募款的步驟應為：",36,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-107-2-social-work-management-031","關注組織結構對組織績效具有顯著影響，組織沒有唯一的最佳設計，結構形式、管理和組織的成效，需視工作的性質及其所處環境特性而定，此論述為何種管理觀點？",31,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-107-2-social-work-management-037","關於行銷（marketing）的要素，下列敘述何者錯誤？",37,1787299245565]