How might performance measurement and management accounting vary between different industries?

Contemporary Management Accounting

After reading the case study titled ‘Real World Views 2.1: Industry Cost Structures’ on the document found in additional materials titled ‘Case Study’ answer the both the following questions.

Question 1. How might performance measurement and management accounting vary between different industries (manufacturing, retail/distribution and service)? Provide relevant examples of direct labour, direct materials and indirect costs. (Mainly refer to Chapter Two)

Question 2. Select one of the specific industries in question one and discuss three changes in the business environment for the industry (or a specific company in the industry) and any related impact on management accounting. (Refer to Chapters 1,2 and other relevant chapters/sources)

Title: Management Accounting for Business

Edition: 7th Edition