[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-113-2-social-work-management-019":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-113-2-社會工作管理-019","sw-113-2-social-work-management-019",113,2,true,19,"任何方案的執行都需要有預算作為支持，「透過計算每一個方案的直接成本及間接成本，以獲得方案每一個服務單位的成本」是屬於何種預算類型？",{"A":15,"B":16,"C":17,"D":18},"單項預算","功能式預算","方案預算","零基預算","B",null,[],"本題考點是預算類型的辨識。題幹「計算每一方案的直接成本與間接成本，以求得每一服務單位的成本」對應「功能式預算（functional budget，又稱績效預算）」——其特色是將經費連結到服務單位產出、算出單位成本，故選 B。A 單項（項目）預算僅按支出科目（如人事、房租）逐項列支，不計單位成本；C 方案預算以整體方案為單位編列、著重方案目標；D 零基預算每期由零重新檢視每項支出必要性。唯功能式預算聚焦「每服務單位成本」，故正解為 B。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-113-2-social-work-management-018","在方案進行期間進行一系列的檢查，以確保執行狀況是否符合當初的規劃和期待，係指何種評估方式？",18,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-113-2-social-work-management-020","方案評估可以由外部或內部來進行，前者如業務主管機關的年度評鑑，後者如主責社工撰寫的成果報告。下列何者是內部評估的優點？",20,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-113-2-social-work-management-017","在方案成果展現中，測量方案的服務單位（units of service）通常不包括下列何者？",17,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-113-2-social-work-management-021","機構為有效維護並留住寶貴的人力，在員工維繫可採取的策略，下列敘述何者錯誤？",21,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-113-2-social-work-management-016","有關需求評量之敘述，下列何者錯誤？",16,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-113-2-social-work-management-022","相對於人事管理，下列何者不是人力資源管理的特性？",22,1787299280473]