[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-108-1-social-work-management-036":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":23},"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":10},"sw-108-1-社會工作管理-036","sw-108-1-social-work-management-036",108,1,true,36,"有關「零基預算」的敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"重點在於估算提供每項服務所需的成本","每一個組織的預算編列時要將過去抹掉","藉由成本效益的比較，選出合乎成本又有助於目標達成的方案","可以依當年度的目標，衡量每一塊錢的使用價值","A",null,[],"本題考點在辨識「零基預算」的錯誤敘述。零基預算（zero-based budgeting）的精神是每一預算年度均從「零」重新檢視、不以過去預算為既定基礎（B 正確），並藉成本效益比較選出合乎成本又能達成目標的方案（C 正確），據當年度目標衡量每一塊錢的使用價值（D 正確）。A「重點在於估算提供每項服務所需的成本」錯誤：逐項估算各服務成本較貼近功能別／方案預算或成本分析的重點，零基預算的核心並非在計算單項服務成本，而在於「歸零重編、逐項重新論證每筆支出的必要性」，故選 A。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-108-1-social-work-management-035","在「員工相關支出」（employee-related expenses, ERE）的支出類別中，下列何者不屬於人群服務組織之範疇？",35,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-108-1-social-work-management-037","設計一套管理過程，來控管營運與財務，促使績效成長並防弊興利，這一套涵蓋組織各層面的管理過程稱為：",37,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-108-1-social-work-management-034","團隊是夥伴關係行動的一環，其中「團隊成員建立在個人的專門技能和經驗」，是屬於下列何種團隊？",34,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-108-1-social-work-management-038","「採用不同給付方式」是屬於社會服務契約委外的何種管理機制？",38,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-108-1-social-work-management-033","衝突處理者使用兩全其美的雙贏策略，考慮雙方最有利的解決問題方式，是屬於下列何種衝突因應策略？",33,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-108-1-social-work-management-039","相較於商業品質，關於社會服務品質的特性，下列何者錯誤？",39,1787299248647]