Two Organizational Behavior Students Are Debating the Idea That Many

question 51

Essay

Two organizational behavior students are debating the idea that many OB theories are contingency-oriented.One student believes that every OB theory should be contingency-oriented.The other student disagrees, saying that most theories should try to be universal.Discuss the merits of both positions and provide your opinion on this issue.

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Definitions:

Traditional Costing Method

A costing methodology that allocates overhead costs based on a single, volume-based cost driver, such as labor hours or machine hours.

Direct Labor-Hours

The total time workers spend on producing a product, directly correlating to the product itself.

Unit Product Cost

An expression of the total production cost (materials, labor, and overhead) divided by the number of units produced.

Traditional Costing Method

An accounting strategy that allocates overhead costs to products based on a predetermined rate, without considering the actual activities that incur costs.