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

1. Considering the desirability of hiring one more sales representative 2. Installing a participatory system in which factory workers set their own production targets, instead of managers imposing performance targets on them 3. Deciding to give bonuses for superior performance to the employees who remained with the company during difficult times 4. Recording the costs of an advertising campaign as an expense for financial reporting purposes but capitalizing and expensing these costs over a longer period to evaluate the performance of the marketing manager 5. Introducing a dental plan for employees 6. Analyzing whether to keep the payroll function within the organization or outsourcing itLO1