[{"data":1,"prerenderedAt":48},["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,[25,29,32,36,40,44],{"webId":26,"stem":27,"number":23,"year":28,"session":23},"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":30,"stem":31,"number":10,"year":28,"session":23},"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",{"webId":33,"stem":34,"number":35,"year":28,"session":23},"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":28,"session":23},"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":28,"session":23},"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":28,"session":23},"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？",6,1784109491758]