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Managerial Team Roles Analysis

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Love All is a fairly large manufacturing company located in the southern United States. The company manufactures tennis rackets, tennis balls, tennis clothing, and tennis shoes, all bearing the company's distinctive logo, a large green question mark on a white flocked tennis ball. The company's sales have been increasing over the past 10 years. The tennis racket division has recently implemented several advanced manufacturing techniques. Robot arms hold the tennis rackets in place while glue dries, and machine vision systems check for defects. The engineering and design team uses computerized drafting and testing of new products. The following managers work in the tennis racket division:
Andre Agassi, Sales Manager (supervises all sales representatives).
Serena Williams, technical specialist (supervises computer programmers).
Pete Sampras, cost accounting manager (supervises cost accountants).
Andy Roddick, production supervisor (supervises all manufacturing employees).
Venus Williams, engineer (supervises all new-product design teams).

Can you help with the following?

(a) What are the primary information needs of each manager?
(b) Which, if any, financial accounting report(s) is each likely to use?
(c) Name one special-purpose management accounting report that could be designed for each manager. Include the name of the report, the information it would contain, and how frequently it should be issued.

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Solution Summary

The solution explains the information needs for different levels of management and the related accounting reports in 759 words.

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(a) What are the primary information needs of each manager?

The information needs for any manger would depend on the kind of job the manager is doing. We may can say that the information needs are as below:
a. Andre Agassi, Sales Manager – The sales manager would be interested in the sales details, how much sales are happening, which territory is selling how much, which sales person is selling how much.
The information need would be sales data in total and also by territory and sales person
b. Serena Williams, Technical specialist – She supervises computer programmers and so would be interested in the cost information. How many programmers are there and what is the total cost.
The information need would be departmental cost data
c. Pete Sampras, Cost accounting manager – The cost accounting manager would need all cost data since he would be interested in the total costs of the company.
The information need would be all cost accounting data
d. Andy Roddick, Production Supervisor – The production supervisor would be interested in the cost of production. How much is the cost of products being manufactured.
The information need would be product cost data
e.Venus Williams, ...

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