Analyse the issues raised by the article chosen and memorandum addressed to the board of directors of the organisation chosen. Your analysis should include:

- A reliable link and reference to the article in order that the board can identify it.

- Consideration of the management accounting issues raised by the article, including any potential strengths / opportunities as well as any weaknesses / threats identified.

- Consideration of management accounting techniques or tools which lead to solutions / courses of action / lessons learned that you would offer to the board of directors as to how the issues identified can be tackled or how the organisation concerned can improve its performance

- Any other relevant matter that you believe will be of use to the board of directors.

Please use the selected magazine below:

\f3:25 ..I so E} 4 WhatsApp AA 9 discovery.ebsco.com C', l.\\ (- Shoppers eye cheap... 3;. 1:: 1:] and pricey fresh produce while less welloff households omit more costly items from shopping lists as higher interest rates and fuel and energy prices begin to bite. The chief executive of the nation's largest supermarket chain said shoppers were returning to malls, but on average, people were putting fewer items in their basket. Supermarket sales in the first eight weeks of the new financial year were down 0.5 per cent from the strong performance of a year ago, when sales were elevated by lockdowns. Mr Banducci told The Australian Financial Review he was \"cautiously optimistic" about the year ahead and that there had not been a dramatic shift down to lower priced items, but rather higher food inflation had started to affect certain pockets of the country.