Scenario B

question 66

Multiple Choice

Scenario B. A large, bureaucratic organization is about to undertake a massive change in the way they do business. These changes will include redesigning processes, reward systems and managerial selection and training. It is believed that these changes will ultimately create a more efficient, effective and profitable company and that the organizational culture will eventually shift as well. The senior leaders in the organization have studied the general model for managing resistance to change and believe that they are prepared for the situation.
-Which of the following techniques is used in this process to identify what prevents people from changing?

• A)Performance gapping
• B)Change analysis
• C)Resistance analysis
• D)Force-field analysis
• E)Management analysis

---

Definitions:

Transactions

Financial events that affect the assets, liabilities, and equity of a company recorded in its accounting system.

Conversion Costs

The combined costs of direct labor and manufacturing overheads required to convert raw materials into finished goods.

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, converting them into the amount of finished goods units.

Processing Department

A distinct section in a manufacturing plant dedicated to conducting a specific phase of the production process.