Oxford Business Development Center has several business development units, there are:

1. Oxford Mart. Oxford Mart is a trading business that provides the needs of academic Oxford community.
2. Oxford Fresh. Oxford Fresh is a business of providing mineral drinking water for Oxford civitas, Oxford bottles 330ml and 600ml bottles.
3. Oxford Fitness Center. Oxford Fitness Center is a fitness services intended for Oxford civitas, where Oxford Fitness is separated between Oxford Fitness boy and girl.
4. Oxford Travel. Oxford Travel is a service in the field of flight ticket service, train ticket, bus ticket and hotel.
5. Oxford In. Oxford In is a training center service and lodging rooms.

Question!!

According to you as a management accountant, what recommendations do you give to Business development center in improving its business performance during the pandemic?

Please use assumptions and calculations of analysis in managerial accounting in the brother build recommendations on units in Oxford Business development center