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which of the following could be a closed system?
a) Target costing
b) Public relation department
c) Controlled design tests
d) Rolling budget preparation
I assume that you have found this question in a Revision Kit from one of the ACCA Approved Publishers (which is what certainly should be using), in which case you will have the answer. So why are you asking me?
If you are not clear about the printed answer then say why not and I will explain.
(However assuming that you have watched my free lectures, the answer you be fairly obvious. The lectures are a complete free course for Paper PM (it has not been called Paper F5 for several years) and cover everything needed to be able to pass the exam well 🙂 )