Final Answer:
The five-step procedure for making strategically-appropriate decisions in management accounting includes all of the following except "Implementation."
Step-by-step explanation:
In management accounting, the five-step decision-making process typically involves identification of the problem, gathering relevant information, exploring alternative solutions, making the decision, and implementing the chosen solution. The first step is to identify the problem or decision to be made.
This sets the stage for the subsequent steps, which include collecting pertinent information related to the decision at hand.
After obtaining the necessary data, the decision-maker explores various alternative solutions, evaluating their pros and cons. The fourth step involves making the actual decision based on the analysis of alternatives.
However, the final step in this process is often implementation. It is at this stage that the decision is put into action. T
his may involve coordinating resources, communicating the decision to relevant stakeholders, and overseeing the execution of the chosen solution.
While implementation is a critical aspect of the decision-making process, it is not always explicitly mentioned in a five-step framework, as the focus is often on the analytical and strategic aspects leading up to the decision itself.
Therefore, the final answer is that "Implementation" is not explicitly included as one of the five steps in the strategically-appropriate decision-making process in management accounting.