Identify and critically discuss the types of the strategic management accounting techniques that manufacturing industry used in attaining business competitive advantage.(Compare any two manufacturer in the same industry. For example, Apple and Samsung. The companies can be change to any other companies)

1. Explain the nature of the Two Organizations' business which are selected.

2. Based on the two selected manufacturing organizations, discuss and provide examples of some of the adopted strategic management accounting techniques.

3. Make a conclusion about the two selected manufacturing organizations' performance and whether the organizations able to gain competitive advantage, when using the strategic management accounting techniques.