Decline in business activities in one of the most labor intensive industries has caused a downturn in the financial performance of PDML. Decline in business activities in tourism sector in Fiji has resulted many people being unemployed. However, PDML responses towards people being unemployed has been different. According to PDML Covid-19 responses, the organization has implemented a strategy whereby employees are allowed to take a range of leave options. PDML has also implemented work from home arrangements for administrative staffs for the safety of its employees. Rather than triggering, job losses during the pandemic, the organization is supporting the workers during hardships in the pandemic. The management accounting response of PDML portrays employee empowerment i.e. being there for employees or implementing responses for employee in times of Covid-19. One of the organizational strategies imposed by Port Denarau Marina Limited is the ability to meet the company’s short term debts which include utility, wages and salary payments to avoid bankruptcy. Capital projects during Covid-19 have impacted the workforce, loan repayments, impacts on margins and cash flows. To ensure adequate cash flow during the pandemic, all capital projects of PDML have been put on hold by the company.

Above is the strategies and responses of port Denarau Marina Limited’s.

Question:

Evaluate the effectiveness of the organization's responses above and give your recommendations for business operation during and post-pandemic.