Resistance to Organizational Change May Be Caused By

question 105

Multiple Choice

Resistance to organizational change may be caused by:

• A)employees wanting to prove that change effort won't work because they didn't come up with the original idea or product.
• B)the psychological cost of uncertainty about the personal risks involved in the change.
• C)employee perceptions that the new conditions have higher costs and fewer benefits for them.
• D)All of these may cause resistance to change.
• E)None of these causes resistance to change.

Grasp how production volume affects unit product costs in absorption costing.

Comprehend the impact of production changes on net operating income under variable and absorption costing.

Identify costs included in product costs under both absorption and variable costing.

Analyze the effects of segmented income statements and the role of common fixed expenses in decision-making.

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Definitions:

Perpetual Inventory System

A system of maintaining inventory records that updates the balance of inventory after each purchase or sale in real time.

Ending Inventory

The total monetary value of products available for transaction at the end of a financial cycle.

Inventory Error

Mistakes or inaccuracies in counting or valuing inventory that can affect financial statements and business decisions.

Cost of Goods Sold

Costs directly linked to creating goods for sale within a business, such as labor and materials.