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Additional resources for ACCA P5 Advanced performance management (APM) Essential text
The income is fixed for the duration of each contract. This has led to a decision by management to increase the selling price of all categories of admission passes by 4% with effect from 1 December 20X3. Management expect the number of visitor days, visitor mix and the mix of admission passes purchased to be the same as in the previous year. 54 KAPLAN PUBLISHING chapter 2 NWEC also own a 400 bedroom hotel with leisure facilities, which is located 20 kilometres from the amusement park. The hotel is open for 365 days in the year.
Based on the SWOT analysis the organisation can develop strategies to address the gap between the current position and where it wants to be. • • It can also be used to help identify CSFs and performance indicators. The work involved draws on the data obtained about objectives, current position, extrapolated position, gaps and environmental forecasts, and is sometimes called corporate appraisal. KAPLAN PUBLISHING 23 Introduction to strategic management accounting Strengths Weaknesses Positive factors or distinctive Negative aspects in the organisation, attributes or competencies that such as deficiencies in the present provide a significant competitive competencies or resources, or its advantage that the organisation can image or reputation, which limit its build on.
There is an almost endless list of laws, or categories of legislation, that affect business enterprises in domestic, national or international dimensions. The following is an extreme example of this. Those bids stated (among other things) the amount that the applicant was prepared to pay for the franchise. Several well resourced consortia offered substantial ninefigure sums for the London franchises. A rich franchise, worth millions, was thereby acquired without any significant capital outlay.
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