The Authors Present a Consensus View on the Process and Outcome

question 9

Multiple Choice

The authors present a consensus view on the process and outcome of the use of occupation in practice toward the end of the chapter. Which of the following correctly depicts this consensus opinion?

• A) Viewing practice only within the context of occupation would be a mistake, but all practice should include engagement in meaningful occupation as the goal.
• B) Viewing practice only within the context of occupation will clarify what we do to other stakeholders and all practice should include meaningful goals.
• C) Viewing practice within the context of activity would be a mistake, but all practice should include engagement in meaningful activity as the goal.
• D) Viewing practice only within the context of occupation will not clarify what we do to other stakeholders; therefore, our practice needs to change.

---

Definitions:

Activity Rate

A rate used to allocate costs to cost objects based on the activities that drive costs, often used in activity-based costing.

Batch Setup

Batch setup involves the processes and activities necessary to prepare equipment and facilities for the production of a batch of goods.

Human Resource Management

The strategic approach to the effective management of people in an organization to help the business gain a competitive advantage.

Facility-level Activity

Activities and costs incurred that support the entire company and cannot be traced to individual products or services.