参考号：EM1317282

一个小时的FOTO在单个商店的位置提供胶卷处理。该商店有一项政策，即将在24小时内开发电影，否则处理是免费的。它还具有一项政策，它将退还客户的资金，以获取任何发展不良的图片。

In order to improve income without raising prices, the company must find ways to reduce cost. To this end, the company has experimented with a new chemical used in its film processing. Management has determined that the chemical takes longer to process film and is more sensitive to improper handling than the old chemical. While the new chemical is less expensive to improper handling than the old chemical, the amount of free processing and photo returns have increased since the company switched to this chemical. Accordingly, management must decide whether to continue using this new chemical or return to the old chemical.

必需的

答：如何使用管理会计来协助公司确定是否继续使用新化学化学物质？

B. What are some of the nonfinancial measures provided by managerial accounting to assist managers in the decision-making process?