The Internal Forces That Inhibit the Ability of Managers to Implement

question 30

Multiple Choice

The internal forces that inhibit the ability of managers to implement desired change include all of the following, EXCEPT:

• A) Departmental or interunit politics
• B) The drag of past practices and routines that are difficult to dislodge
• C) The presence of deep-seated values and perceptions that are at odds with the desired change
• D) Industry wide trends that impact all organizations operating in the same industry

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Definitions:

Servicing Materials

Supplies and materials used in the maintenance or repair of equipment and machinery to ensure their proper functioning.

Flexible Budget

A budget that adjusts or flexes with changes in volume or activity levels of the organization.

Variable Cost

Expenses that vary directly with levels of output or production volume.

Spending Variance

The difference between the actual amount spent and the budgeted amount in financial management, often analyzed in cost accounting.