Read the annual report for Coles group 2020 and answer the following questions. You do not need to read the whole report to answer all and you may prefer to use the search function to find the necessary information in the report.

1. What are the Key Success Factors of Coles (name at least five KSFs)? How do they influence management accounting system design? Provide examples from the case.
2. Discuss how the understanding of interconnected strategic budgeting cycles can be beneficial for Coles. Is planning important for Coles? Provide examples from the case.