Accounting & Control

Dear Sir,
I have below some questions to be answered in managerial accounting & performance control, those questions are from Business Performance Management. One paragraph or two is enough for each statement. There is no word count required but quality of answer is essential. Below are topics regarding to the subject to have more insight about it:
– Cost for decision making
– Costing, pricing & product profitability
– Implementing financial performance measurement in multi-divisional company
– Implementing strategy & planning for performance
– BSC (balanced Score Card) Managing performance with non-financial indicators

Questions are:
There are 6 opinions, recommendations or statements. You have to discuss them, which means: Tell if you agree or not, possibly partiality or under certain conditions and explain why. Justify and elaborate your answers with arguments and examples.

Statements are:
1. We should never accept an order if its price is below its full cost because we are sure that we will lose money by doing so.
2. The method for allocating overheads (indirect costs) to products is not so important, because at the end of the day it does not change the overall company’s profitability.
3. It is always better to look at product profitability rather than at customer profitability.
4. A company creates value if it has a positive net income.
5. Forecasting is a good way to redo budgeting several times throughout the year, whether you do a year-end or a rolling forecast is not really that different.
6. The BSC is supposed to be “balanced” but, at the end of the day, the financial perspective is more important than three others.