Obstacles and Sources of Resistance to Change Must Be Identified

question 5

True/False

Obstacles and sources of resistance to change must be identified and eliminated or controlled if planned change is to be successful.

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Definitions:

Variable Overhead

Costs that fluctuate with production volume, such as utilities or materials used in production.

Direct Labour Hours

are the hours worked by employees directly involved in the production of goods and services.

Standard Quantity

The predetermined or estimated amount of materials or inputs needed to produce a single unit of output.

Direct Materials

Basic substances that can be directly linked to the production of a particular item.