Management accounting has an important role in providing information in developing and executing a firm's strategic plan. Which of the following statements in not correct in describing the contribution of management accounting information to the strategic planning process?

		Management accounting information can show the cash-flow implications of alternative strategies.
		Management accounting information determines the most appropriate organisational structure for implementing the strategic plan.
		Management accounting information can measure the potential return on investment for new products or markets that the organisation is proposing to develop.
		Management accounting information can provide an indication of the likely impact of alternative product and marketing strategies on future profits.