Identify which of the management accounting guidelines applies
· 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.