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Systems Resistance Is a Term to Describe a Common Response

question 10

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Systems resistance is a term to describe a common response to any major change initiative,where individuals fail to accept the change and strive to maintain the status quo.


Definitions:

Departments

Divisions within an organization, each responsible for specific functions or tasks.

Departmental Predetermined Overhead Rates

Rates calculated in advance for each department, used to assign overhead costs based on estimated activity levels.

Machine-Hours

A measure of the total time that machines are operating, often used as a basis for allocating manufacturing overhead costs.

Markup

The amount added to the cost price of goods to cover overhead and profit, resulting in the selling price.

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