ABC Ltd operates a meat processing, production and packaging plant in Australia. The companys operations have been impacted by the pandemic which has caused serious disruptions to its supply chains. The series of lockdowns of global businesses and workforce shortages have seriously affected the flow of raw materials, information and production of goods and services to customers. The business has been facing increasing pressures on their strategies and capacities to cut their costs and create value for customers by relying on their efficient supply chain technologies and systems. They have been struggling to make critical and timely decisions and there are increasing challenges and threats to their market success and sustainability. Currently, the company is facing the following core issues and challenges:

1. cost classifications and use of information in decision-making (What are the issues that you may come across once costs are classified as variable or fixed? And consequently, what is the impact on total and unit costs?)

2. cost estimation (Why is it important for the business to make use of the cost estimation techniques?)

3. cost-volume-profit analysis (How important is to for the business to reach the breakeven?)

strategic decision making. Discuss the importance of considering qualitative information in decision making especially for the case study business)

4. information relevance and decision-making (The role of cost relevance in operational strategic decision making. Discuss the importance of considering qualitative information in decision making especially for the case study business)

5. pricing and customer profitability analysis (What are some of the ways that can be utilised to convert unprofitable customers/products to profitable customers/products?)

Conclusion and recommendations this section includes a summary of the pilot study and a list of clear and concise recommendations to BMC regarding management accounting and its application to their business.