As a minimum, your response should address competitor analysis and business strategy. You should identify other appropriate tools and issues to provide a comprehensive response.

$1)$ Include a reliable link and reference to the articles that the board can identify them

$2)$ Identify the management accounting issues raised by the articles, including any potential strengths$/$opportunities and any weaknesses$/$threats identified.

$3)$ Identify and explain how management accounting techniques or tools contribute towards an understanding of competitive advantages or challenges to be summarised for the board of directors including how any issues identified can be tackled or how the organisation concerned can improve its performance. Ensure that you provide specific examples relating to your selected organisation that illustrate your arguments.

$4)$ Any other relevant matter concerning strategic decision$-$making that you believe will be of use to the board of directors.

Notes:

$-$ The Memorandum clearly identifies and addresses technical issues and strategic management theories, techniques or tools clearly and correctly. Theories, techniques and tools extend well beyond the starter information provided.