Business Analysis of Air Traffic Navigation Systems

Running head: MANAGERIAL ACCOUNTING
Managerial Accounting
Name of the Student:
Name of the University:
Author’s Note

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Executive Summary
The main purpose of the assessment is to analyze the business of Air Traffic Navigation Systems
ltd which is engaged in managing air traffic in an appropriate manner. The reporting framework
of the business is considered and analyzed if the same is consistent with the PwC framework of
the business. The discussion would be covering different areas of reporting which is managed by
the business.

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Table of Contents
PwC Value Framework Elements....................................................................................................8
1. Value Framework Element: Strategies and Objectives............................................................8
Report Extracts:...........................................................................................................................8
Reporting Critique.......................................................................................................................9
Extensiveness and Accessibility..................................................................................................9
Comprehensiveness.....................................................................................................................9
Conclusion and Strength..............................................................................................................9
2. Value Framework Element: Business Model.........................................................................10
Report Extracts:.........................................................................................................................10
Reporting Critique.....................................................................................................................10
Extensiveness and Accessibility................................................................................................10
Comprehensiveness...................................................................................................................11
Conclusion and Strength............................................................................................................11
3. Value Framework Element: Governance...............................................................................11
Report Extracts:.........................................................................................................................11
Reporting Critique.....................................................................................................................12
Extensiveness and Accessibility................................................................................................12
Comprehensiveness...................................................................................................................13
Conclusion and Strength............................................................................................................13

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4. Value Framework Element: Risk Management.....................................................................13
Report Extracts:.........................................................................................................................13
Reporting Critique.....................................................................................................................14
Extensiveness and Accessibility................................................................................................14
Comprehensiveness...................................................................................................................14
Conclusion and Strength............................................................................................................14
5. Value Framework Element: Remuneration............................................................................15
Report Extracts:.........................................................................................................................15
Reporting Critique.....................................................................................................................16
Extensiveness and Accessibility................................................................................................16
Comprehensiveness...................................................................................................................16
Conclusion and Strength............................................................................................................16
6. Value Framework Element: Financial Assets........................................................................17
Report Extracts:.........................................................................................................................17
Reporting Critique.....................................................................................................................17
Extensiveness and Accessibility................................................................................................18
Comprehensiveness...................................................................................................................18
Conclusion and Strength............................................................................................................18
7. Value Framework Element: Physical Assets..........................................................................19
Report Extracts:.........................................................................................................................19

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Reporting Critique.....................................................................................................................19
Extensiveness and Accessibility................................................................................................20
Comprehensiveness...................................................................................................................20
Conclusion and Strength............................................................................................................20
8. Value Framework Element: Customers.................................................................................21
Report Extracts:.........................................................................................................................21
Reporting Critique.....................................................................................................................21
Extensiveness and Accessibility................................................................................................21
Comprehensiveness...................................................................................................................21
Conclusion and Strength............................................................................................................22
9. Value Framework Element: People & Culture.......................................................................22
Report Extracts:.........................................................................................................................22
Reporting Critique.....................................................................................................................23
Extensiveness and Accessibility................................................................................................23
Comprehensiveness...................................................................................................................23
Conclusion and Strength............................................................................................................23
10. Value Framework Element: Innovation G&S....................................................................24
Report Extracts:.........................................................................................................................24
Reporting Critique.....................................................................................................................25
Extensiveness and Accessibility................................................................................................25

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Comprehensiveness...................................................................................................................25
Conclusion and Strength............................................................................................................25
11. Value Framework Element: Brands and Intellectual Assets..............................................26
Report Extracts:.........................................................................................................................26
Reporting Critique.....................................................................................................................26
Extensiveness and Accessibility................................................................................................27
Comprehensiveness...................................................................................................................27
Conclusion and Strength............................................................................................................27
12. Value Framework Element: Processes and Supply Chain..................................................27
Report Extracts:.........................................................................................................................27
Reporting Critique.....................................................................................................................27
Extensiveness and Accessibility................................................................................................28
Comprehensiveness...................................................................................................................28
Conclusion and Strength............................................................................................................28
13. Value Framework Element: Operational Performance.......................................................29
Report Extracts:.........................................................................................................................29
Reporting Critique.....................................................................................................................29
Extensiveness and Accessibility................................................................................................30
Comprehensiveness...................................................................................................................30
Conclusion and Strength............................................................................................................30

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14. Value Framework Element: Economic Performance.........................................................31
Report Extracts:.........................................................................................................................31
Reporting Critique.....................................................................................................................31
Extensiveness and Accessibility................................................................................................32
Comprehensiveness...................................................................................................................32
Conclusion and Strength............................................................................................................32
15. Value Framework Element: Social.....................................................................................32
Report Extracts:.........................................................................................................................32
Reporting Critique.....................................................................................................................32
Extensiveness and Accessibility................................................................................................33
Comprehensiveness...................................................................................................................33
Conclusion and Strength............................................................................................................33
16. Value Framework Element: Environmental.......................................................................33
Report Extracts:.........................................................................................................................33
Reporting Critique.....................................................................................................................33
Extensiveness and Accessibility................................................................................................34
Comprehensiveness...................................................................................................................34
Conclusion and Strength............................................................................................................34
17. Value Framework Element: Segmental..............................................................................35
Report Extracts:.........................................................................................................................35

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Reporting Critique.....................................................................................................................35
Extensiveness and Accessibility................................................................................................36
Comprehensiveness...................................................................................................................36
Conclusion and Strength............................................................................................................36
Reference.......................................................................................................................................37