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scope of change

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBL Exams › scope of change

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
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  • May 5, 2017 at 7:09 am #384909
    Vipin
    Member
    • Topics: 151
    • Replies: 374
    • ☆☆☆☆

    two type of change are realignment and transformation.

    case 1: A company manufactures plastic bag and now decides to produce plastic toys. Is it realignment or transformational ? it is tough for me to come to an answer.

    case 2: A company manufacturing cement decides to start a SBU in overseas for same business. Is it realignment or transformation?

    case 3: A retail shoe shop decide to sell shoes online. I guess , it is transformational and big bang.

    case 4: A company facing financial difficulties is taken over by another company. I guess, it is just realignment.

    case 5: Printer manufacturer decides to focus production only on printer cartridges. I guess,it is transformational and evolution.

    thanks for your patience.

    May 5, 2017 at 11:00 am #384936
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    1 Transformation. The only thing in common is ‘plastic’.

    2 Realignment, I would say.

    3 On the margin. If on line instead of high st, transformation. If in addition, realignmemt.

    4 A takeover itself does not mean change. It depends on what the new owners do.

    5 So cartridges only, no printer. Rather major so I would go for transformation.

    Note that there is no hard and fast rule that divides the categories and changes are on a continuum.

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