Gustavo Morales is working on the strategy formulation for his wholly owned company, Ninja Ltd. (NL), which provides accounting and business management services to corporations. The industry in which NL operates is growing and is highly competitive. NL has been profitable for the last several years, and Gustavo is planning to grow the client base at NL. Gustavo believes there are several cost advantages that NL can exploit, such as outsourcing NL's human resources function Required: a) Describe the concept of a customer value proposition, and identify which strategy NL should adopt to support its customer value proposition and why. (2 marks) b) Discuss four factors that could impact costs when NL pursues the strategy identified in part (a), and provide an example of each for NL. (8 marks) c) Recommend another strategy that NL should adopt to support the customer value proposition, and explain the usefulness of this other strategy to NL. (2 marks)