management accounting 2 CASE STUDY / ESSAY QUESTION Roland Wheel Manufacturing Company Limited, located at Greenford, London was established in 2010 as a manufacturer of manually pedalled Bicycles. Their products are of 4 different designs named King (K), Queen (Q), Duke (D), and Princess (P). Due to the new developments in the United Kingdom's (UK) transportation system leading to the creation of Cycle Lanes beside vehicle lanes on the road, the Company decided to develop electronically powered Bicycles that would be able to achieve a certain level of speed and comfort. This is expected to create a bigger market for bicycles in the UK and present an alternative to Residents having to spend big money to buy or lease a car. Materials to achieve this will come from China, a Country with a different currency. This presents a high probability of currency risks. Also, average bicycle breakdowns are expected at the introduction stage, being, an invention, which could cause some inconveniences to the Users and lead to reputational risks