Management accounting guidelines. For each of the following items, identify which of the management guidelines applies: cost-benefit approach, behavioural and technical considera- tions, or different costs for different purposes. 1. Analyzing whether to keep the billing function within the organization or outsourcing it 2. Deciding to give bonuses for superior performance to the employees in a Japanese sub- sidiary and extra vacation time to the employees in a Swedish subsidiary 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 4. Considering the desirability of hiring one more salesperson 5. Giving each salesperson the compensation option of choosing either from a low salary and high-percentage sales commission or a high salary and a low-percentage sales commission 6. Selecting the costlier computer system after considering two systems 7. Installing a participatory budgeting system in which managers set their own performance targets, instead of top management imposing performance targets on them 8. Recording research costs as an expense for financial reporting purposes but capitalizing and expensing them over a longer period for management performance-evaluation purposes 9. Introducing a profit-sharing plan for employees LO1