Consider the operation of a fast-food company with hundreds of retail outlets scattered about the country. Consider the descriptions of management accounting provided in the chapter to identify management accounting information needs for the following:
a. The manager of a local fast-food outlet that prepares food and serves it to customers who walk in or pick it up at a drive-through window
b. The regional manager who supervises the operations of all the retail outlets in a three-state region new actions to improve the implementation of the intended strategy through operational enhancements, decisions about products, processes, and customers, new product introductions, and, perhaps most important, better motivated and empowered managers and employees. But all new measurement and management systems must be introduced with sensitivity to the reactions of employees and managers to the act of measurement.
c. Senior management located at the company’s corporate headquarters. Consider specifically the information needs of the president and the vice presidents of operations and marketing. Be sure to address the content, frequency, and level of aggregation of information needed by these different managers.