[PBAKOU]

Q1: integrated reporting requires also non-financial data that they are absent from the report
For the stakseholders how did you approach it? I used the matrix keep them happy, informed, key players etc.

Q2: ABM & ABC is more appropriate than absorption costing currently used to evaluate which activities create value and have a better pricing for the products. However additional costs raised from ABC implementation and also due to the different markets the approach is different. Where the product is anyway expensive, then the costs raised from the ABC implementation do not worth taking to achieve a better pricing.

Q3: To use the league tables to benchmark the schools with so different activities (students with less abilitities and art school) would not result in a correct benchmarking. In addition the choice of the school depends also on the area of residence. Even if the 3 schools were ranked high it would be difficult to attaract new students.

It’s my last one, second time , fingers crossed! however, the style that the examiner wants us to reply difers from all the other acca exams that you have to write the story of your life! you never know if you have passed this one!

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