MSc Professional Accountancy Report: RaisinAble Business Analysis

This report provides a comprehensive analysis of RaisinAble, a company in the dried fruit, edible nuts, and seeds industry in the UK. The analysis begins with an introduction outlining the report's objectives, followed by an industry and market analysis using Porter's Five Forces to assess the competitive landscape. Secondary research is conducted to identify strategic alternatives and opportunities, considering trends in product consumption, inflation rates, and retail prices. The report then identifies key performance indicators (KPIs) and justifies key strategies, focusing on strategic decisions and marketing efforts. A financial plan and projections are presented, along with an evaluation of shareholder value and risk assessment. Recommendations and conclusions are provided, followed by a reflective account of an activity using Gibbs' Reflective Cycle. The report emphasizes the importance of adapting to changing market conditions and implementing effective strategies to ensure the company's success.

Running head: MSC PROFESSIONAL ACCOUNTANCY
MSc Professional Accountancy
Name of the Student:
Name of the University:
Authors Note:

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Table of Contents
Section 1:....................................................................................................................................2
Introduction:...............................................................................................................................2
Background industry/market analysis using relevant framework tools:....................................3
Conducting any kind of secondary research, this helps in identifying and exploring the
strategic alternatives/ opportunities:..........................................................................................6
Identification of overall objectives relevant KPIs selection, and justification of key strategies:
....................................................................................................................................................9
Financial plan/projections:.......................................................................................................12
Shareholders value for the company:.......................................................................................14
Risk assessment:.......................................................................................................................16
Recommendation and Conclusion:..........................................................................................20
Section 2:..................................................................................................................................21
1. Using Gibbs’ Reflective Cycle providing a reflective account of your Icarus activity:......21
Reference and Bibliography:....................................................................................................26

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Section 1:
Introduction:
The assessment aims in analysing the industry, market and business environment, of
the proposed plan, which can adequately help in improving the business plan proposed by the
management. The analysis would eventually use secondary research to determine the
loopholes in the current business plan, which can be changed for improving the projected
profits of the company. In addition, the relevant justification of the shareholders’ value for
chosen case study has been conducted to determine the level of income that can be generated
for improving the value of the shareholders. Furthermore, the adequate strategies
recommended with relevant justification, which can adequately improve the level of income
of the organisations and reduce any kind of loopholes in the business plan. The company
KPIs is also evaluated to determine the level of income, which can be generated by the
company to improve the current operations, while reducing the risk attributes. The overall
financial plan is also provided, which can be used by the organisation to improve their current
operations, while reducing the level of risk attributes of the business. Lastly, the key risk
associated with the proposed plan is mainly conducted to determine the significance and
loopholes in the current proposed business plan.

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Background industry/market analysis using relevant framework tools:
Figure 1: Porters five forces for dried fruit, edible nuts and seeds (FNS) Industry
(Source: E. Dobbs 2014)
The background of the industry or market analysis is mainly conducted with the help
of relevant framework, which can be conducted with the help of Porter’s Five Force.
RaisinAble mainly falls under the dried fruit, edible nuts and seeds industry, which is
currently operating in UK. The above figure directly depicts the Porter’s Five Force action,
which can be used for detecting current trend of the industry and determine the level of
improvements, which can be tapped into by the company to improve their current operations
and profit capability. The operations of dried fruit, edible nuts and seeds industry has
relevantly increased in UK, which can eventually help in improving the level of income from
investment. The industry or market analysis can be conducted using relevant framework tools
Competitive
Rivalry
Threat of
New Entry
Buyer
Bargaining
Power
Threat of
Substitution
Supplier
Bargaining
power

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such as Porters five forces, which can eventually help in detecting the possible condition of
the industry and how businesses can flourish in the competitive environment (Bryce 2017).
Porter’s five forces:
Threat from New Entry:
The current operations of the new business mainly, indicate the level of changes in the
operations that can be conducted by the company over the period. There is no specific ruling
for the industry of dried fruit, edible nuts and seeds (FNS) industry, which directly raises the
concern for new entry, as the industry is not closed, while a company can be formed with the
steady level of supplier. Therefore, the threat of new entry is relevantly high in case of
RaisinAble Limited, as the company itself is considered to be mid-sized and one of the major
contributors in the industry. Hence, it can be understood that there is relevant threat of new
entry for RaisinAble Limited, as it might have negative impact on performance of the
company with the rising competitiveness in the market. Hence, the organisation needs to
conduct relevant competitive edge to ensure their continuity in the industry (Gliedt and
Hoicka 2015).
Buyer Bargaining Power:
The buying power of the consumer is a relatively higher, as there is high competition
in the industry which increases the chance of bargaining power of the buyers. The height of
new entry is relatively increasing the level of competition in the market, which allows the
buyers to bargain for competitive pricing of the relevant products. This directly raises the
concern for RaisinAble Limited, might hamper their current and future conditions to acquire
higher revenues from selling their products. High competition level in the dried fruit, edible
nuts and seeds (FNS) industry will directly have negative impact on Revenues of the

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organization, as the need to increase their competitiveness by reducing the prices and
attracting more customers. Hence, the companies need to provide credit sales for attracting
higher customer and increasing their current revenue generation capability. Thus, RaisinAble
limited for maintaining high level of income from operations need to provide credit to their
customers.
Threat of Substitution:
There is no relevant substitution for dried fruits, edible nuts and seeds, as it are one of
the consumable goods that are demanded by consumers. There is no significant substitution
for the identified products which a relatively increases the level of opportunity for the
Companies listed in the industry. The demand for such product is relatively high among high
grade customers as this can be considered as one of the luxury items which are consumed by
individual. Hence, the chance of low possibility of substitution will eventually raise an
opportunity for RaisinAble limited, as there will be no possible customer diversification,
which can hamper their current operations. Dry fruits do not have any kind of Substitute as it
is considered to be one of the luxury products that are consumed by people. Therefore,
companies in the industry can adequately sustain customers.
Supplier Bargaining Power:
The suppliers of dried fruits, edible nuts and seeds are relevantly low in comparison to
demand of the product. This relatively increases the bargaining power of the supplier, which
eventually increases the concern for companies operating in dried fruits, edible nuts and seeds
industry. Moreover, the low suppliers in the industry directly reduced the competitive pricing
which can hamper the profitability conditions of the company. Therefore, RaisinAble limited
can directly have problematic conditions, due to the low level of suppliers to replenish their
inventory. Moreover, there will no credit provided by the suppliers, as the demand for the
products is relevantly high, while the supply is limited. Hence, companies within the dried

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fruits, edible nuts and seeds industry needs to comply with the suppliers demand (Meyers et
al. 2016).
Conducting any kind of secondary research, this helps in identifying and exploring the
strategic alternatives/ opportunities:
There is significant secondary research that has been conducted to understand the
level of improvements, which can allow the company to detect the accurate level of income
that can be generated in future. The relevant secondary research has been conducted in dried
fruits, edible nuts and seeds industry, which can help in detecting the alternative Strategies
and opportunities that allow the organisation to benefit from the changing trends. The
analysis of the business plan relatively indicated significant alterations that need to be
conducted by the company in improving the current operations, where certain changes need
to be conducted in the budget.
Trends in Product consumption:
Figure 2: Trend of Dried fruits, edible nuts and seeds consumption in UK
(Source: Statista.com 2018)
The above figure relatively helps in depicting the overall trend in product
consumption in United Kingdom of dried fruits, edible nuts and seeds. This trend in product

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consumption is relatively depicting the changes that need to be conducted in the business plan
to alter the future needs of the customer. The scale relatively indicates over of importers that
import dry fruits from exporting countries. The above figure directly depicts the level of
demand that is needed in United Kingdom regarding the dried fruits edible nuts and seeds.
Hence, relevant changes need to be conducted in the business plan of RaisinAble limited, as
the predicted changes in trend of product consumption is not depicted in the plan. Therefore,
the alteration would eventually help in determining the accurate level of revenues that can be
generated by the organization in future terms. This would eventually allow the business plan
to be more realistic in nature, while allowing the organization to detect possible opportunities
in future (Kral, Bannon and Moorr 2016).
General inflation:
Figure 3: Inflation rate of United Kingdom
(Source: Statista.com 2018)
The above figure relatively indicates the overall inflation rate of United Kingdom
from 2012-2022. This inflation rate is a relatively projected on an average to determine the
level of inflation that might income within the country in future years. The general inflation
rate that was taken in the business plan was not adequate and was relatively higher in

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comparison to the current inflation rate that is taken into consideration. This inflation rate has
been determined with the help of an adequate average method which allows the future
projections in the inflation rate, which can be used in the business plan. Thus, alteration in the
business plan needs to be conducted to identify the viable increment in expenses that might
be incurred in future years (Vigano Zabot and Martinez 2017). Hence, this would eventually
improve the level of projections that can be generated from the business plan and allow the
organization to smoothly conduct its operation during the next 5 fiscal years.
Trend in retail prices:
Figure 4: Demand of products in UK
(Source: Cbi.eu 2018)
The above figure relatively indicates the level of improvement in the demand of dry
fruits other products in UK from 2014 to 2025. Demand of dried fruits nuts and seeds are
relatively indicated to increase over the period of time in UK which will raise the level of
retail prices. Therefore, relevant average of the previous trend in retail prices can be taken
into consideration to forecast future prices which were previously not conducted in the
business plan. This would eventually help in providing viable information to the organization,
which can take adequate steps to improve the profitability in future. The continuous rise in

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demand would eventually motivate organizations to increase the level of prices, which can
allow them to generate higher revenue from operations. Therefore, altering the overall
Business plan would eventually allow RaisinAble limited to understand the changes in
demand frequently price their products in future years.
Identification of overall objectives relevant KPIs selection, and justification of key
strategies:
RaisinAble limited has relevant key performance indicators that allow the
organisation to compete in the industry, while generating higher revenues. This key
performance indicators has a relatively allowed the organisation to improve their operational
capability and maintain the level of higher revenues over the previous fiscal years.
Companies without the adequate key performance indicators are not able to survive in the
current competitive environment, which directly hampers their operational feasibility. The
key performance indicators of RaisinAble Limited are mainly depicted as follows.
Strategy:
The major key indicator of the organisation is the strategy that is being used by the
organisation for improving the operational capability. The organisation has been relatively
improving their strategically decisions to increase their revenue generation capability while
reducing the level of expenses that is required in operations (Nyambe-Silavwe and
Williamson 2016). The alternative marketing and advertisement measures are relatively
used by the organisation to increase their brand awareness in the industry, while generating
higher revenue from operations. The preparation of business plan relatively indicates the
different measures and strategies which are intended by the organisation to obtain for
increasing the current revenue streams while reducing the level of expenses that was entered
in acquiring the supplies. The company has been implementing different strategies in their

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operations to support the level of productivity that can be generated over the period of time.
Therefore, it could be understood that the organisation has a relatively adapted to the
changing business environment, where they are continuously altering the strategies support
their revenue generation capability.
Performance:
Performance of the organisation is considered to be the second key performance
indicator, which relatively depict the reason behind the organisation been one of the industry
leaders in UK. The company has been adequately improving their current operational
capability and raising the performance level by generating higher revenues and using
different alternatives of advertisement to attract more customers. The company has been
adequately performing which can be seen from the previous financial year’s transactions.
Therefore, it could be understood that the organisation has been taking adequate measures to
increase the competitive edge in the industry, while obtaining sustainable growth. The
company has been adopting adequate production process and implementing adequate strategy
to increase the performance against its peers, which can be considered an adequate key
performance indicator which has motivated the management (Kehlbacher et al. 2016).
Production process:
Company relatively has an adequate production process that allows them to smoothly
conduct the operations while maintaining the level of inventory required sustaining demand
from customers. The production process of RaisinAble Limited is relatively adequate, which
allows the organisation to reduce the level of expenses that might incur while completing the
operations. Moreover, the employees that is used by the organisation is highly qualified, who
are relatively increasing the level of operations, while reducing the excessive cost that might
incur from the operations. The company relatively follows a low cost production process,
which allows them to reduce the level of expenses that is included in cost of production while

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maintaining adequate revenue from operations. The production process is considered to be
one of the key factors in an organisation which allows the management to make relevant
decisions that can improve their current operational capability generate higher profits from
sales. Hence, the operational capability of RaisinAble Limited is considered to be a key
performance indicator which has allowed the organisation to improve their current feasibility
in increasing their competitiveness in the market.
Optimization:
The last key performance indicator of the organisation is there Optimisation process,
which is relatively allowed the organisation to nullify the operations that does not support
their revenue generation capability. The company has been adequately altering their current
operations by optimising the level of activities which contribute to the production process.
This optimisation has a relatively allowed the management to nullify certain limitations in
their production process while increase the level of improvements that can Support their
profitability (Soto-Silva et al. 2016).
The key performance indicators that has been discussed relatively indicates the
overall measures that is been used by the organisation to increase profitability while raising
their production process. Therefore, it will be assumed that with the key performance
indicators the organisation can increase the competitiveness in the market, which will
eventually generate higher revenues in future. The adequate Optimisation process, Production
process and strategies directly allow the organisation to improve their performance in future
and aim for sustainable growth. Hence, the performance of the organisation is linked to the
key performance indicators, which relatively aims in improving the level of operations while
reducing the cost incurred in the production process.

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Financial plan/projections:
Old Business Proposal:
Actuals Business Plans
Sales volumes '000 Kg 2018 2019 2020 2021 2022 2023
Healthy snacks – branded 2,165 2,158 2,150 2,143 2,136 2,129
Healthy Snacks - supermkt
own label 10,405 10,812 11,236 11,654 9,952 9,788
Baking products - Branded 4,191 4,093 3,996 3,902 3,810 3,721
Baking products - supermkt
own label 24,276 24,156 24,037 23,919 23,801 23,684
Ingredients 16,744 16,325 15,916 15,518 15,129 14,751
Income Statement
Total Revenues £'000 126658 127144 127706 128268 121214 119715
Direct Costs 108928 114916 112657 112457 103150 102207
Gross Profit 17730 12228 15049 15811 18064 17508
Sales & marketing 1833 1846 1820 1795 1770 1746
Overheads 10797 11099 11260 11454 11611 11820
Operating Profit 5099 -717 1968 2562 4682 3942
Interest and Tax 1302 327 878 1006 1422 1276
Profit after Tax 3798 -1044 1091 1556 3260 2666
Gross Margin % 14% 10% 12% 12% 15% 15%
Net operating margin % 4% -1% 2% 2% 4% 3%
ROCE 7% -1% 3% 4% 7% 6%
Net Debt / Equity % 0% 15% 18% 18% 16% 18%
Net Cash Balance 19986 12992 11690 11885 12625 11606
New Business Proposal:
Actuals Business Plans
Sales volumes '000 Kg 2018 2019 2020 2021 2022 2023
Healthy snacks - branded 2,165 2,333 2,582 2,902 2,622 2,278
Healthy Snacks - supermkt
own label 10,405 11,176 12,158 10,414 10,000 9,872
Baking products - Branded 4,191 4,158 4,174 4,226 4,306 4,408
Baking products - supermkt
own label 24,276 24,156 24,037 23,919 23,801 23,684
Ingredients 16,744 16,660 16,576 16,492 16,409 16,326
Income Statement

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Total Revenues £'000 126658 129764 134123 129083 126207 124130
Direct Costs 108928 117826 119505 114589 109364 108776
Gross Profit 17730 11938 14618 14495 16843 15354
Sales & marketing 1833 1884 1964 2085 2122 2018
Overheads 10797 11090 11277 11393 11531 11681
Operating Profit 5099 -1037 1377 1016 3189 1655
Interest and Tax 1302 250 710 614 1014 670
Profit after Tax 3798 -1287 667 401 2175 985
Gross Margin % 14% 9% 11% 11% 13% 12%
Net operating margin % 4% -1% 1% 1% 3% 1%
ROCE 7% -2% 2% 2% 5% 3%
Net Debt / Equity % 0% 12% 9% 7% 0% -3%
Net Cash Balance 19986 14283 16008 16987 20005 21287
The above table indicates the level of profitability, which can be generated from the
operations of RaisinAble. In addition, the improvements in net cash balance of the company
can be witnessed over the newly proposed plan, which was not previously present in the old
business plan. This was mainly achieved by changing the relevant assumptions of the
business plan, which was not being suitable for the company. The new business plan is
relevantly considered to have all the relevant information regarding different changing trends,
which helps in projecting the adequate business plan for the company. Burns and Dewhurst
(2016) argued that projection of the business could be faulty due to the lack of adequate
research, which can alter the financial performance of the company and project wrong
financial projects.
Changes in current assumptions of the business plan:
Particulars 2016 2017 2018 2019 2020 2021 2022 2023
Trend in own brand snack
consumption 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Trends in Branded snack
consumption 4.0% 6.0% 6.0% 6.0% 7.0% 7.0% 8.0% 8.0%
Trends in ingredient consumption
2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Cost inflation - packaging
1.5% 1.2% 1.0% 0.8% 0.6% 0.4% 0.2% 0.0%
Raw mat $ price inflation % -
2.0%
-
2.0%
-
1.7%
-
1.4%
-
1.2%
-
1.0%
-
0.9%
-
0.8%

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Trends in snack retail prices
2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% 2.0%
Trends in baking retail prices
3.0% 2.0% 1.5% 1.1% 0.8% 0.6% 0.5% 0.4%
General inflation
2.1% 0.7% 1.1% 2.2% 2.0% 2.0% 2.0% 2.0%
The above tables directly indicate the level of improvement, which can be conducted
by the new business for projecting relevant information. The change in current trend might
eventually help in detecting the accurate level of improvements over the period. Ward (2016)
mentioned that with the use of adequate trend analysis companies are mainly able to detect
the level of future projects, which can help in detecting the future returns of the business. The
changes in the cost of inflation, raw material price inflation and general inflation might
eventually help in understanding the level of changes in the projects sales and cost of the
company. The projected financial performance of the company under the new business plan
is much more realistic, as it helps in determining the accurate level of improvements in the
current operation. Hence, with the relevant assumption the alteration in the financial project
of RaisinAble can be conducted, which is anticipated to be more realistic in nature, as it
complies with the current and project trend, which was not being used in the previously plan.
Shareholders value for the company:
Shareholder value would relatively improve over the period of time, as it is really
calculated with the help of performance of the organization. Shareholders value relatively
increases with the rising level of income that is generated by the company of time. The new
proposed business plan would eventually increase the level of profits an adequate substantial
value, which relatively raises the level of Net cash balance of the organization. This
improvement relatively indicates that the overall performance of the shareholder value has
increased due to the availability of adequate cash to support business performance in future.

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Hence, the alteration as a relatively help in improving the shareholders’ value for the business
in the long run

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Risk assessment:
Activity Description Likelihoo
d
Consequence Risk
level
Control Measure
Strategy
implementation
The problems in implementing of the
relevant strategy can be conducted by the
company, which is considered a relevant
risk factor for the organisation.
B 4 High The use of research and analysis can eventually
allow the organisation to control the risk measure,
while strategically implementing the operation.
Higher Cost The rising costs can also the main concern
for the company, as it might hamper its
capability to continue the operations in an
orderly manner.
C 3 Moderate This risk from rising cost can be reduced by using
alternative method, which can help in cutting the
rising cost and maintaining the level of income
from operations.
Declining
operations
The declining operations of the company
can also be relevant problematic, as it
might reduce the level of revenue and
increase the expenses.
D 2 Low The probability of declining operations can be
mitigated with the help of training and motivating
the employees. This continuous training and
motivation process might ensure the level of
activities required for the operations.
Processing The problems in the process might directly D 2 Low The processing system can be mitigated by

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have negative impact on performance of
the company. In addition, the decline in
processing of the company might
negatively have impact on performance of
the company.
providing the relevant information to the
employees, as it helps in clearing the process that
might be used for generating adequate production
to support the production process.
Inventory
Management
The problems in the inventory
management system can be a problematic
condition for the company, which might
increase cost, as the inventory will be
held, which will block essential working
capital.
D 2 Low The problems in the inventory management
system can be mitigated by using the cost-
effective measure to controlled investor. This
control investor measure might reduce the chance
of excessive blockage of inventory and reduce the
chance of working capital blockage.
Rising
Competition
The increment in the competition level can
also be considered a major risk, which
might hamper their customer retention
capability and reduce the level of profits
generated from operations
E 1 Low The rising competition can be mitigated with the
help of adequate advertisement measure, which
can help in mitigating the risk and maximising the
competition edge of the company.

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The above table directly depicts the level of risk assessment, which can be conducted for the business plan of RaisinAble Limited and
allow the business to improve their current operations by mitigating the anticipated risk. The detection of the adequate risk activities, which can
be conducted by the company, is mainly detected from the above table. Moreover, the mitigation methods are also depicted in the above table,
which can be used by the organisation or reduce the implication of the risk. The risk assessment relevantly depicts that the risk in
implementation of the strategic plans is the major problematic condition of the organisation, where the mitigations method might eventually help
in determining improving operations and profits of the organisation. West (2016) mentioned that with the help of risk assessment measure the
organisation are able to detect the level of risk and mitigation method, which might improve their current financial performance.
The second risk that is identified from the operation is the higher cost, which can result in lower profits, as the organisation will incur
higher returns from investment. In addition, the risk can be mitigated by using adequate measure to secure different supplier that can mitigate
risk of higher cost from operations. The risk of declining operations has been highlighted in the risk assessment, where adequate mitigation
method is depicted. The relevant measure such as continuous training and motivation process can be used for maintains the adequate level of
operations, which is needed by the operations to conduct the operations. Furthermore, the other risk factor of the company is the processing
measure, which can have negative impact on performance of the company. However, the risk can be mitigated with the declaration of adequate
steps of the processing method, which can eventually help in mitigating the risk involved in processing method. The problems in the investment
management system can directly increase cost and block essential working capital of the organisation, which will have negative impact in their
operations. This can be mitigated by conducting inventory control strategy, which will reduce cost and unblock the essential working capital of

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the organisation. Lastly, the rising competition is considered to be one of the major risk attributes of the organisation, as it might hamper the
level of revenues that can be generated by the company. This risk can be mitigated by adopting adequate advertisements and promotional
activities by the company, which is essential for raising the level of brand awareness and maintain high level of sales.

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Recommendation and Conclusion:
The overall assessment relatively evaluated the different business, industry and
market environment of the proposed plan, while depicting the adequate measures that can be
used by the organization. The adequate evaluation of the business plan is conducted on the
basis of porter’s five forces analysis, which help in understanding the industry position of
dried fruit, edible nuts and seeds. This evaluation has relatively indicated that the
organization needs to increase the competitiveness as there is hi thread from new entry while
the bargaining power of the buyers is relatively high. This relatively increases problems for
the organization in long term if they don't make adequate adjustments to the strategies that
control their current operations. Article to valuation of the secondary research are also
conducted, changes in trend of product consumption, general inflation and retail prices are
relatively evaluated to determine the changes in the business plan that can be conducted by
the organization to improve their future profitability. The risk assessment is also depicted
which eventually help in identifying the problems that might income in future and the
measures to control or reduce the back of their likelihood.
This would eventually help the organization in long run to improve their operations
while reduce the occasion of different risk attributes, which might hinder their profitability.
The alterations in General information, demand of product and price inflation would
eventually help the organization to understand the level of improvements that can be
conducted in near future and in the business plan. This improvement would eventually allow
the organization to detect the level of revenues which can be generated over the period of
future fiscal years. Hence, adoption of the recommended plan would eventually allow the
organization to determine realistic data, which can incur in future years.

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Section 2:
1. Using Gibbs’ Reflective Cycle providing a reflective account of your Icarus activity:
Figure 6: Depicting the Gibbs’ Reflective Cycle
(Source: Gibbs 1988)
Description:
There were five rounds in which the overall simulation was conducted, where Joshua,
Mark, Paul, Abbrey, and Samual was involved in the round conducted for improving the
performance of the Airport. The main aims of the team member are to improve the overall
performance of the Airport, which is supported by Icarus. The main aim of the rounds was to
improve the overall performance of the airport by adopting new and new technologies and
Description
What Happened?
Feelings
What were you thinking and
feeling?
Evaluation
What was good and bad
about the experience?
Analysis
What else can you make of
the situation?
Conclusion
What else could you have
done?
Action Plan
If it rose again what would
you do?

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improving the level of revenues that can be generated overtime and in future. There is
specific rationale for each of the years, which is used in the overall simulation for improving
the performance of the airport and adopting adequate measures to minimize expenses and
maximize the level of revenues. There were several actions that were taken by the teammates
for adequately improving current condition of the airport. activities such as Icarus briefing,
high level approach, planning, Gap analysis, Conducting performance progress, reviewing
Icarus, Discussing results, approaching for the years plan, and the allocation of rules. Hence,
from the valuation it can be detected the overall performance of the team was a relatively
depended on the different level of strategy development and other improved which was
conducted by the teammates. The teammates adequately followed the instruction for
collectively improving the level of commons performance of the airport by adopting and
evaluating different plans.
Feelings:
There was positive feeling while conducting the search for the business plan which
eventually helps in detecting some minor adjustments, which was needed in improving the
financial performance of the airport. During the preparation of the business plan there was no
specific feelings shared between the teammates regardless of the information and the
perspective in which the strategy could be changed. The personal feelings of the teammates
were not counted for during the preparation of the plan and the research, as it might have
negatively affected the outcome of the overall improvement strategy. Moreover, there were
no specific reactions regarding the project and the research which might have hampered the
overall progress of the improving the performance of the Airport. The creation of the
adequate strategy has mainly motivated the rest of the team mates and me to detect different
levels of improvements, which can be used for increasing the revenues generation capability

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of the Airport. There is no specific hot feeling or reactions that were conducted during the
completion and review of the strategy for the airport.
Evaluation:
Certain choices and judgement was made during the process and evaluation of the
strategy was relatively adequate as we were trying to identify any kind of loopholes, which
might hamper future performance of the organization. Relatively choose to believe that there
was still time for improvement in the airport business, which can relevantly help in
improving the level of different operations. There are certain positive attributes of the
business was the overall assumption and methods that was used to complete the task in hand
with utmost perfection. However, the major negative point in the process was the detection of
the loopholes in some parameters which was amended an adequate reduced for improving the
performance of the airport business. This relatively altered the view of the business plan and
allowed us to improve the process help the organization make adequate decisions. There was
nothing bad in evaluating the business where it allowed us to detect and analyses all the
relevant industry needs of the organization and how the business performed in country and
global basis. The alteration made in the business can support different operations, which can
be used for rising performance.
Analysis:
I was able to send some of the changes that were needed in the airport business, as the
profitability were not adequate. The industry is relatively considered to be competitive in
nature as there are companies providing airport services. This would instigate competitive
pricing and would not allow organizations to increase the profits abnormally over the period.
Henceforth, it got my tension and I started digging in the right direction regarding the
changes and alterations in different business section. There were specific theories that was
improving and increasing the performance of the business by adopting different strategies,

MSC PROFESSIONAL ACCOUNTANCY 24
while reducing cost and maximizing profits. Yes, certain stories can be used for improving
the aspects in future as it allows us to understand and it Tech Trends which was historically
present within the segment. This allows us to project future values that can be useful while
preparing budgets and making relevant decisions regarding future profitability and continuity
of the business. Hence, the analysis allows us to detect some of the loopholes in the
parameters of the business, which was altered in accordance with the market Trend.
Conclusion:
The evaluation of the business has a relatively allowed me and my teammates to
experience the real business environment, which has increased our experience. The
evaluation process of the business was relatively hectic in this situation which I need to
change next time as adequate steps can be followed to detect the problems quickly and
efficiently. These steps would eventually detect the problems in the business quickly by
segregating the work among the team mates equally. Yes the change can be possible as it
might eventually allow the organization to improve the current operational conditions and
alter other business operations. The first seats will be to evaluate the business and calculation
adequately, while determining any kind of inconsistency in the business performance. The
second step could be to evaluate the industry conditions and determine whether the business
comply with the assumptions and parameters of the current industry condition. This would
eventually help in understanding the level of impact it will have on operational capability
company. Hence, the limitations of the business can be detected quickly and efficiently.
Action Plan:
Next time the business can be evaluated in different perspective which will eventually
reduce the time in detecting the loopholes and problems while ensuring high compatibility of
the organization. The team management and work distribution need some development and
planning, which would eventually help the process of the business to smoothly conduct

MSC PROFESSIONAL ACCOUNTANCY 25
within the time frame. The wastage of time that was conducted in the evaluation of the
business will be reduced in the next one. There are certain steps that need to be taken by us to
improve the level of next evaluation of the business. The steps would eventually help in
understanding the level of business and allow us to detect loopholes in the current proposed
plan. This would eventually help us to improve the level of operations while reducing any
kind of future problems.

MSC PROFESSIONAL ACCOUNTANCY 26
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