Effective decentralization is essential for which of the following management accounting practices in organizations? 1) Break-even analysis. 2) Product costing. 3) Segment reporting 4) Activity-based costing. Question 37 (1 point) Why are the net present value an internal rate of return methods of capital budgeting superior to the payback method? 1) Because they are easier to implement 2) Because they consider the time value of money. 3) Because they require less input. O 4) Because they reflect the effects of depreciation and income taxes