A survey on ways organisations are changing their management accounting systems reported the following:

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

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

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

d Company D reduces by 1% each month the budgeted labour-assembly cost of a product when evaluating the performance of a plant manager.

e Company E now reports profitability and satisfaction measures (as assessed by a third party) on a customer-by-customer basis. Required Link each of the above changes to the role management accounting can play in helping managers focus on key themes of planning and control.