Changes in management and changes in management accounting. \ survey on ways organizations are changing their management accounting systems reporter' I lie followin .

a. Company A now reports for each of the brands it sells a value-chain inc ane statement.

b. Company B now presents in a single report all costs related to chie\ing high quality levels of its products.

c. Company C now presents in its performance reports estimates the manufacturing costs of its two most important competitors in addition to its own in nal manufacturir costs

d. Company D reduces b '' each month the budgeted labor asse iblycostof apro ctwhen evaluating the perfon e of a plant manager.

e. Company E now rep profitability and satisfaction mea:- res (as assess* by a third party) on a customer-l ustomer basis.

Required Link each of the abo e c! nges to one of the key themes in the ewlj volvi , m. iag approach outlined in Exfv Mt 1-2-.-

(p. 6).