Online_MBA_OMBF-401(PF&BC)_2304OMB_4 Assignment Submission Last Date Time:
16/07/2025
Assigment-1
1. What is known as the rate at which the future cash inflows are discounted to get the real
value of money?
✅ Discounting rate
2. What do you get by dividing the present value of cash inflows with the present value of
cash outflows?
✅ Profitability Index
3. Who gave the concept of Zero-Based-Budget (ZBB)?
✅ Peter A Pyhr
4. If the actual output is more than the budgeted output, what is the effect on volume
variance?
✅ Favorable
5. When the actual price is higher or lower than the standard price, What do we call it?
✅ Sales price variance
6. Which of the following industries is Standard Costing most suited for?
✅ It is suitable for industries that produce standard products
7. What is the basic difference between a flexible and fixed budget?
✅ Is a budget for single measure of activity whereas flexible budget is on different activity
levels
8. What should be the value of net present value for a project to be undertaken?
✅ Positive
9. Which type of debt has priority over equity, but is subordinate to other types of loans?
✅ Mezzanine debt
10. What kind of risk is absent during the construction phase?
✅ Demand risk
11. Which of the following is not a characteristic of infrastructure finance?
✅ Short term
12. Which of the following risks are derived from the software or hardware technologies
used to develop system?
✅ Technology risk
13. When do you perform risk identification?
✅ During whole lifetime of project
14. Which statement gives clear idea on profitability of business?
✅ Income statement
15. In ZBB, there is a danger of emphasizing _______gains at the expense of long term
ones.
✅ Short term
16. ZBB takes a ______ to prepare.
✅ Very long time
17. The sum of actual cost and the standard cost is known as _________
✅ Variance
18. Long term creditors are more interested in debt servicing ability of the firm than short
term creditors.
✅ True
19. In traditional organization structure, a person reports to several authorities due to
which projects get delayed & may fall behind schedule
✅ True
20. Loans for infrastructure projects are usually available on a full recourse basis
✅ False
Assignent-2
2. Identify the percentage increase in net profit after 3G Capital Partners implemented
zero-based budgeting (ZBB) for Kraft Foods and H.J. Heinz.
✅ 0.58
(Net profit increased by 58% after implementing ZBB.)
3. According to Accenture Strategy research, what percentage of the biggest global
companies adopted ZBB before 2011?
✅ 0.02
(Only 2% of organizations adopted ZBB before 2011.)
4. Which areas contributed to the 35% of savings realized from ZBB implementation?
✅ Reduced supplier prices
(35% of the savings came from reduced supplier prices.)
5. What were the hardest obstacles to overcome during ZBB implementation according to
Accenture research?
✅ Cultural buy-in
✅ Data visibility
(These were cited as the hardest challenges during ZBB implementation.)
6. Which of the following are benefits of implementing zero-based budgeting (ZBB)?
✅ Optimized costs and efficiency
✅ Energized employees
(These are explicitly mentioned as benefits in the passage.)
