Analyzing whether to keep the billing function within an organization or outsource it. cost-benefit approach

2. 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. behavioral and technical considerations

3. 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. different costs for different purposes

4. Considering the desirability of hiring an additional salesperson. behavioral and technical considerations

5. 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 commission. cost-benefit approach

6. Selecting the costlier computer system after considering two systems. different costs for different purposes

7. Installing a participatory budgeting system in which managers set their own performance targets, instead of top management imposing performance targets on managers. behavioral and technical considerations

8. 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. different costs for different purposes

9. Introducing a profit-sharing plan for employees.

For each of the following items, identify which of the management accounting guidelines applies: cost-benefit approach, behavioral and technical considerations, or different costs for different purposes.