You have been asked to carry out an analysis of next years figures for two of the groups businesses to support decision-making. You are required to:

Extension activity To achieve a Merit, your analysis must also include an assessment of the implications of changes in costs and revenue on the breakeven and cash budget, using examples related to the breakeven analysis and cash budget you have prepared. To achieve a Distinction, your analysis must also include an evaluation of the usefulness of management accounting techniques to support business success.