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Although many of the workers in the factory live locally, some of the housing is quite expensive and has attracted affluent residents from the local city. com The chemical engineers at EEE have recently developed, and patented, a new process which would allow EEE to extract onion oil and garlic oil at far better yields than those obtained by existing processes. The market for these oils is very profitable and presents a significant opportunity for EEE to gain a real competitive advantage in its industry.
Com Extract from finance director's Report to the Board: 'The main area for improvement, which was discussed at the last board meeting, is the need to improve profit margins throughout the business. There is no strong evidence that new products or markets are required but that the most promising area for improvement lies in better internal control practices. Control Divisions ter ial H and S divisions are in stable markets where the levels of demand and competition mean that sales growth is unlikely, unless by acquisition of another brand.
At one such recent trade show, the managing director was introduced to the concept of benchmarking. He believes that there may be advantages in Wheeler undertaking benchmarking. Required In consideration of the need for the board of Wheeler to be provided with information which assists its strategic decision making, comment critically on the management accounting reports currently provided. (5 marks) (b) State and justify what changes you, as management accountant, would make in providing information which facilitates strategic planning in the company.