$1\mathrm{.}29$ Strategic decisions and management accounting. Consider the following series of independ stiasions if whicha firm is nhopt to make a stialegic decision.

Decisines

a$.$ Julan Phenes is about to secide whether to launch production and sale of a cell phone with stantay teatures

b$.$ firm Computers is trying to decide whecher to produce and sell a now hume computer software package that includes the ability to interface with a thermostest and a refrigerator. There is no such sothware currentiy on the market.

c$.$ Merie Cosmetics has heen asked to provide a "store hrand" facial cream that will be sold at discsuly Terall stores.

d$.$ Jansen Computers is considering developing a special line of computers that can be both a laties ay e computer

For each decision, state whether the company is tollowing a cast leadership or a product differenta lion strategy.

For each decision, discuss what information the management accountant can provide about the sours of competitive advamtage for these firms.

$1\mathrm{.}30$ Strategic decisions and manegement accounting. Consider the following series of independen situations in which a firm is about to make a strategic decision.