Unity of direction is the singleness of purpose that makes possible the creation of one plan of action to guide managers in resource allocations. This principle ensures that each department or division in a business has its own plans being implemented and followed. For example, if there are two departments in a same company for cars and bikes, then it is necessary for the business that each department has its own regulations and plans so that the activities of both the departments do not overlap each other. Hence, option A is correct.

Unity of direction is the singleness of purpose that makes possible the creation of one plan of action to guide managers in resource allocations. It is an important principle of management that ensures that all individuals and departments within an organization are working towards the same goals and objectives.

Unity of direction helps in providing clarity and focus to the employees as it ensures that everyone is aligned towards achieving the common goals of the organization. It eliminates confusion and prevents conflicting objectives that may arise when different individuals or departments have their own plans and priorities.

Let's understand the concept of unity of direction in detail:

1. Definition:
Unity of direction refers to the coordination and alignment of all activities and efforts towards a common goal. It means that all individuals and departments within an organization should work together harmoniously, following a single plan of action.

2. Singleness of purpose:
The concept of unity of direction emphasizes the need for a single, unified purpose that guides the allocation of resources and decision-making. This singleness of purpose ensures that all efforts are directed towards achieving the organization's objectives.

3. Creation of one plan of action:
Unity of direction requires the development of a comprehensive plan of action that outlines the goals, strategies, and activities required to achieve those goals. This plan serves as a roadmap for managers to allocate resources effectively and make informed decisions.

4. Resource allocations:
Unity of direction helps managers in making resource allocation decisions. When all individuals and departments are working towards a common goal, it becomes easier to determine the resources needed and allocate them accordingly. This ensures that resources are utilized efficiently and effectively.

5. Coordination and collaboration:
Unity of direction promotes coordination and collaboration among individuals and departments. It encourages teamwork, communication, and information sharing, which are essential for achieving organizational goals. When everyone is working towards the same purpose, it becomes easier to synchronize efforts and avoid duplication of work.

6. Elimination of duplication and conflicts:
Unity of direction eliminates duplication of efforts and conflicts that may arise when different individuals or departments have their own plans and priorities. By aligning everyone towards a common goal, it minimizes wastage of resources and ensures that efforts are focused on the most important tasks.

In conclusion, unity of direction is a fundamental principle of management that ensures all individuals and departments are working towards the same goals and objectives. It provides clarity, coordination, and focus, enabling managers to allocate resources effectively and make informed decisions. By promoting collaboration and eliminating conflicts, unity of direction helps organizations achieve their desired outcomes efficiently.