CASE STUDYBestman Company Ltd$.$ is a business which has three divisions and a Head Office. The divisions are organised along market groupings, which are Retail, Wholesale and Government. The divisions do not trade with each other. The main method of control of the divisions has been the requirement to earn a Return on Investment $($ROI$)$ of $15\%$ p$.$a$.$ The definition of Return on Capital Employed is provided by Head Office, at the criterion ROI rate of $15\%.$ The recent experience of Bestman Company is that the group as a whole has been able to earn the $15\%$ but there have been wide variations between the results obtained by different divisions. This infringes another group policy that forbids cross$-$subsidization, i$.$e$.$ each division must earn the given ROI.Bestman Company Ltd$.$ is now considering divestment strategies, and this could include the closure of one or more of its divisions. The head office is aware that the Boston Consulting Group $($BCG$)$ Growth$-$Share Matrix is widely used within the divisions in the formulation and review of marketing strategies. As it is so widely known within the group and is generally regarded by the divisions as being useful, the Head Office is considering employing this approach to assist in the divestment decision.You are required to:$1.$ Evaluate the use by Bestman Company Ltd$.$ of the concept of ROI and its policy that forbids cross subsidization$\mathrm{.}2.$ Describe the extent to which the BCG Growth$-$Share Matrix could be applied by Bestman Company Ltd$.$ in its divestment decision. Evaluate the appropriateness of the use of the Growth$-$Share Matrix for this purpose$\mathrm{.}3.$ Recommend, and justify, two other models that could be used in making a divestment decision. Demonstrate how Bestman Company Ltd$.$ could utilize these models to make this decision