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Discuss any three reasons for resistance to change.
Indirect Materials
Materials used in the production process that cannot be directly linked to a specific product, such as lubricants and cleaning supplies.
Managerial Accounting
The practice of identifying, measuring, analyzing, interpreting, and communicating financial information to managers for the purpose of achieving organizational goals.
Decision Makers
Individuals or groups responsible for making choices or decisions within an organization, typically affecting its strategy or operations.
Plant Manager's Salary
A fixed cost representing the compensation paid to the individual responsible for overseeing the operations of a manufacturing facility.
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