[{"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":10,"year":27,"session":10},"sw-106-1-social-work-management-001","請問以下 5 項：①明確分工 ②職位階層化 ③用人唯才 ④依法行政 ⑤公私劃分。那些是 Max Weber 所提「官僚體制」的特性？",106,{"webId":29,"stem":30,"number":31,"year":27,"session":10},"sw-106-1-social-work-management-002","試問非營利組織使命宣言（mission statement）應該包括下列那些內容？①宗旨 ②任務 ③價值觀 ④成功後的具體圖像",2,{"webId":33,"stem":34,"number":35,"year":27,"session":10},"sw-106-1-social-work-management-003","以下有關 Fred Fiedler 權變領導理論（contingency leadership theory）說明，何項有誤？",3,{"webId":37,"stem":38,"number":39,"year":27,"session":10},"sw-106-1-social-work-management-004","有關策略管理（strategic management）與策略規劃（strategic planning）的敘述，下列何者錯誤？",4,{"webId":41,"stem":42,"number":43,"year":27,"session":10},"sw-106-1-social-work-management-005","在方案需求評估中，個案問題（client problems）、個案需求（client needs）、問題成因（causes of problem），三者的邏輯順序為何？",5,{"webId":45,"stem":46,"number":47,"year":27,"session":10},"sw-106-1-social-work-management-006","組織識別系統應包含理念識別（Mind Identity）、行為識別（Behavior Identity）及視覺識別（Visual Identity）三者整合而成，下列何者屬於行為識別？",6,1784109475070]