Nike is an Oregon-based company that focuses on the design, development and worldwide marketing of high-quality sports footwear, apparel, equipment and accessory products. Nike is the largest seller of athletic footwear and athletic apparel in the world. The company sells its products to more than 18,000 retail accounts in the United States and through a mix of independent distributors, licensees and subsidiaries in approximately 180 countries around the world. Nike contracts with more than 700 factories around the world to manufacture virtually all the company’s products.

Nike produces most footwear and branded apparel products outside the United States.

1. Identify one decision that Nike managers make in each of the six value-chain functions.

2. For each decision in requirement 1, identify one piece of accounting information that would aid the manager’s decision.