CHAPTER 1 - THE MANAGER AND MANAGEMENT ACCOUNTING 1-30 Strategic decisions and management accounting. For each decision, state whether the company is following a (1) cost leadership or (2) a product differentiation strategy. Write (1) or (2) for your answer. a. b. C. d. 1-19 Value chain and classification of costs, fast-food restaurant. Burger King, a hamburger fast-food restaurant... Classify each of the cost items (a-h) as one of the business functions of the value chain shown in number (1) to (6) as follows: (1) Research and Development; (2) Design of Products and Processes; (3) Production; (4) Marketing; (5) Distribution; (6) Customer Service. Choose (1) to (6) for your answer a. b. C. d. e. f. g. h. 1-21 Key success factors. Dalworth Construction Company provides construction services Match each of the above factors to the key success factors Number (1) to (5) as follows that are important to managers. (1) Cost and efficiency; (2) Quality; (3) Time; (4) Innovation; (5) Sustainability. Choose (1) to (5) for your answer a. b. C. d. e. 1-23 Planning and control decisions. Fred Harris is the president of United Maintenance Service. For each action (a-e), state whether it is a (1) planning decision or (2) a control decision. Write (1) or (2) for your answer. a. b. C. d. e