[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-111-1-social-work-management-033":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-111-1-社會工作管理-033","sw-111-1-social-work-management-033",111,1,true,33,"人群服務機構預算系統之建立，下列何者不是其主要之目的？",{"A":15,"B":16,"C":17,"D":18},"財務控制","管理","規劃","利潤分配","D",null,[],"本題考點是人群服務機構預算系統的功能目的。依財務管理理論,建立預算系統主要有三大目的:財務控制(監督收支、防止超支)、管理(協調各單位資源運用)與規劃(依組織目標配置未來資源),故A、B、C皆屬之。D「利潤分配」並非預算的目的,且人群服務機構多為非營利組織,不以營利與盈餘分配為宗旨,故為非目的,選D。預算本質是規劃與控制的工具,而非分配盈餘的機制。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-111-1-social-work-management-032","在社會服務機構夥伴關係中，強調聯合多個組織致力於共同的目的，且維持較持久的關係，是屬於何種類型的夥伴關係？",32,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-111-1-social-work-management-034","有關社會福利機構的逐項預算（line-item budgeting）之敘述，下列何者錯誤？",34,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-111-1-social-work-management-031","方案評估有很多不同的類型，下列何種評估的主要目的是「發現方案進行當中是否偏離原先所設定的目標」？",31,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-111-1-social-work-management-035","非營利組織的管理，強調要設法增加資產、減少負債，以求永續經營或損益平衡。下列何者屬於「固定資產」？",35,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-111-1-social-work-management-030","目標管理主張用目標來引領員工自我管理，以激發員工潛力，改善自我績效。有關目標管理的特色，下列敘述何者錯誤？",30,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-111-1-social-work-management-036","行銷計畫始於服務對象的需求與偏好，係屬下列何種行銷導向？",36,1787299269749]