Love All is a fairly large manufacturing company located in the southern United States. The company manufactures tennis rackets, tennis balls, tennis clothing, and tennis shoes, all bearing the company’s distinctive logo, a large green question mark on a white flocked tennis ball. The company’s sales have been increasing over the past 10 years.

The tennis racket division has recently implemented several advanced manufacturing techniques. Robot arms hold the tennis rackets in place while glue dries, and machine vision systems check for defects. The engineering and design team uses computerized drafting and testing of new products. The following managers work in the tennis racket division.

Andre Agassi, Sales Manager (supervises all sales representatives).

Serena Williams, technical specialist (supervises computer programmers).

Pete Sampras, cost accounting manager (supervises cost accountants).

Andy Roddick, production supervisor (supervises all manufacturing employees).

Venus Williams, engineer (supervises all new-product design teams).

Instructions

(a) What are the primary information needs of each manager?

(b) Which, if any, financial accounting report(s) is each likely to use?

(c) Name one special-purpose management accounting report that could be designed for each manager. Include the name of the report, the information it would contain, and how frequently it should be issued.