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

1. Giving constructive feedback when actual performance falls short of the budget. 2. Deciding to give bonuses for superior performance to the employees in a Japanese subsidiary and extra vacation time to the employees in a Swedish subsidiary. 3. Including costs of all the value-chain functions before deciding to launch a new product, but including only its manufacturing costs in determining its inventory valuation. 4. Selecting between a salary plan and a commission plan to compensate sales managers. 5. Signing a lease on a costlier retail location when a lower-cost location had available space. 6. Analyzing whether to keep the billing function within an organization or outsource it. 7. Installing a participatory budgeting system in which managers set their own performance targets, instead of top management imposing performance targets on managers. 8. Recording research costs as an expense for financial reporting purposes (as required by U.S. GAAP) but capitalizing and expensing them over a longer period for management performance-evaluation purposes. 9. Signing a contract to sponsor a basketball star to increase exposure and sales to a younger customer market