Identify which of the management accounting guidelines applies

Identify which of the management accounting guidelines applies

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Analyzing whether to keep the billing function within an organization or outsource it

·         Deciding to give bonuses for superior performance to the employees in a Japanese subsidiary and extra vacation time to the employees in a Swedish subsidiary

·         Including costs of all the value chain functions before deciding to launch a new product but including only its manufacturing costs in determining its inventory valuation

·         Considering the desirability of hiring one more salesperson

·         Giving each salesperson the compensation option of choosing either a low salary and a high percentage sales commission or a high salary and a low percentage sales

·         Selecting the costlier computer system after considering two systems

·         Installing a participatory budgeting system in which managers set their own performance targets, instead of top management imposing performance targets on managers  

·         Recording research costs as an expense for financial reporting purposes (as required by U.S. GAAP) but capitalizing and expensing them over a longer period for management performance evaluation purposes

·         Introducing a profit sharing plan for employees