1

Business Strategy
A Case study on Autoglass
BS1
12/10/2013
Contents
Contents................................................................................................................................. 2
Abstract:................................................................................................................................. 3
1.1 Explain strategic contexts and terminology missions !isions ob"ecti!es goals and
core competencies................................................................................................................. 3
1.2 #e!ie$ t%e iss&es in!ol!ed in strategic planning..............................................................'
1.3 Explain di((erent planning tec%ni)&es:..............................................................................'
2.1 *rod&ce an organisational a&dit (or a gi!en organisation: ...............................................+
2.2 Carry o&t an en!ironmental a&dit (or a gi!en organisation: ............................................11
2.3 Explain t%e signi(icance o( sta,e%older analysis:............................................................12
3.1 Analyse possible alternati!e strategies relating to s&bstanti!e gro$t% limited gro$t% or
retrenc%ment:....................................................................................................................... 12
3.2 Select an appropriate (&t&re strategy (or a gi!en organisation:.......................................13
-.1 Compare t%e roles and responsibilities (or strategy implementation:..............................1-
-.2 E!al&ate reso&rce re)&irements to implement a ne$ strategy (or a gi!en organisation .1.
-.3 /isc&ss targets and timescales (or ac%ie!ement in a gi!en organisation to monitor a
gi!en strategy:...................................................................................................................... 10
Concl&sion:........................................................................................................................... 10
#e(erences:.......................................................................................................................... 11
223
Abstract:
Autoglass was formed in 1974 and, by 1983, had over 40 branches and 100 mobile
fitting units. n 1984, the two firms merged to become initially Autoglass
!indshields and a year later the second "art of the name was dro""ed # the name
Autoglass remains to this day. $he com"any "resently has 180 branches and 900
mobile fitting units.
have done an analysis on case study on Auto glass carefully to com"lete the
following related tas%s. have followed the com"any website www.autoglass.co.u%
and online resources to answer the following &uestions.
1.1 Explain strategic contexts and terminology missions, visions,
objectives, goals, and core competencies.
Autoglass is the '()s foremost vehicle glass restoration and re"lacement com"any
that serves 1 million customers "er year.
$he automotive industry is a term that covers a wide range of com"anies and
organi*ations involved in the design, develo"ment, manufacture, mar%eting, and
selling of motor vehicles, towed vehicles, motorcycles and mo"eds. t is one of the
world)s most im"ortant economic sectors by revenue.
+issions, -n terms of the "roducts and services it "roduces for its customers , a
mission describes the organisation.s basic function in society.
Autoglass develo", manufacture, maintain and distribute mechanical systems in the
hi#tech field for dynamic com"onents in the global niche mar%ets of motor racing,
lu/ury automobiles.
$hey share their customers. "assionate desire to come out on to". Autoglass wants to
ma%e the best of ourselves and do their most to ensure that systems are made with
the highest levels of &uality. $he resultant success "romotes the "ros"erity of their
customers, staff, investors and the society we live and wor% in.
A clear business mission should have each of the following elements,
0isions, -0ision creates that thrust of growing antici"ation about the future, where
change is embraced as a ste" closer to that very com"elling "icture of what.s coming
ne/t1 ( Merson, R. 2011). $he e/citement about the future trum"s any a""rehension
about the uncertain 2 change is recogni*ed as the catalytic converter it is.
A vision statement is occasionally referred as an image of a com"any in the future.
3ut it is subse&uently much more than that. A com"any.s vision statement is their
motivation, the outline for all of their strategic "re"aration.
233
4om"aring this vision statement of Autoglass is to ta%e the com"any as amongst the
best of all the service "roviders they encounter.
5b6ectives,
5b6ective enables the business to measure the "rogress towards to its stated aims.
5b6ectives stretch the business a clearly defined target. 7lans can then be made to
achieve these targets. $his can ins"ire the sta%e holders. 5b6ective also the most
o"erative business ob6ectives meet the following standards,
Specific 8 ob6ectives are aimed at what the business does, e/am"le. a hotel might
have an ob6ective of filling 709 of its rooms a day on :ecember, an ob6ective "recise
to that industry.
Measurable 8 the business can "ut a worth to the ob6ective, e/am"le. ;3710,000
in sales in the ne/t half year of trading.
Agreed by all those involved in ma%ing to achieve the goals.
Realistic 8 $he ob6ective must be stimulating, but it should also be able to be
attained by the ca"itals accessible.
Time specific 8 they have a time limit of when the ob6ective should be achieved,
e.g. by the end of the year.
Goals:
<ometimes referred to as mission statements, 3usiness goals are the as"ects an
institute o"timisms to reach during its "eriod in "rocess. $y"ically 7rofitability is the
main goal of any business, but additional goals have to be met on the way to
monetary achievement. =or Autoglass, it is to be mar%et leader through customer
satisfaction
4ore 4om"etencies,
4ommunication, the ability to read, write, s"ea%, listen, and use nonverbal s%ills
effectively with different audiences.
4ritical $hin%ing, the ability to thin% using analysis, synthesis, evaluation, "roblem
solving, 6udgment, and the creative "rocess.
2-3
7ersonal ;rowth and >es"onsibility, the ability to understand and manage self, to
function effectively in social and "rofessional environments and to ma%e reasoned
6udgments based on an understanding of the diversity of the world community.
nformation $echnology and ?uantitative @iteracy, the ability to locate, understand,
evaluate, and synthesi*e, information and data in a technological and data driven
society.
Autoglass has had at the core of its business, the im"artial of being recognised and
becoming a world class facility su""lier. Autoglass needs its clienteles to regard the
com"any as amongst the best of all the service "roviders they encounter. $his
strategy has been develo"ed into the circle of success.
1.2 Review te iss!es involved in strategic planning.
<trategic "lanning is an organi*ation)s "rocedure of defining its direction and
strategy, and creating results on allotting its resources to "ursue this strategy.
n order to determine the future direction of the organi*ation, it is necessary to
understand its current "osition and the "ossible avenues through which it can "ursue
"articular theories of action A@ynch, >. 1999B. ;enerally, strategic "lanning deals
with at least one of three %ey &uestions,
C!hat Autoglass doDC
C=or whom do Autoglass do itDC
CEow do Autoglass e/celDC
Autoglass has had at the core of its business, the im"artial of being recognised and
becoming a world class facility su""lier. Autoglass needs its clienteles to regard the
com"any as amongst the best of all the service "roviders they encounter. $his
strategy has been develo"ed into the circle of success.
1." Explain di##erent planning tecni$!es:
$erminology in business "lanning is often used very loosely. !hen "eo"le tal% and
write about business "lanning different terms may mean the same thing, and a single
term can mean different things.
$he term )business "lanning) itself covers all sorts of different "lans within a
business, or "otentially within a non#commercial organi*ation.
$he words )strategy) and )strategic) arise often in the sub6ect of business "lanning,
although there is no actual difference between a )business "lan) and a )strategic
2'3
business "lan). Fvery business "lan is arguably )strategic). Fveryone involved in
"lanning arguably ado"ts a )strategic) a""roach.
+ost businesses and "lans are "rimarily driven or determined by mar%et needs and
aims. $his increasingly a""lies to many non#commercial activities Agovernment
services, education, health, charities, etcB, whose "lanning "rocesses may also be
described as )business "lanning), even though such organi*ations may not be
businesses in the way we normally imagine. n such non#commercial organi*ations,
)business "lanning) might instead be called )organi*ational "lanning), or )o"erational
"lanning), or )annual "lanning) or sim"ly )"lanning). Fssentially all these terms mean
the same, and increasingly the tendency is for )business "lanning) to become a
generic AgeneralB term to refer to them.
3usiness "lanning always starts with or revisits the basic aim or need to "rovide
"roducts or services to customers # also called a mar%et or )mar%et#"lace).
4onse&uently business "lans tend first to loo% outwards, at a mar%et, before they
loo% inwards, at finance and "roduction, etc.
34; matri/ is a useful strategic "lanning model develo"ed by 3oston 4onsulting
;rou" in 1970s. $his is used for business "ortfolio analysis for Autoglass. $he G34;
growth#share matri/. "ositions different "roduct lines based on +ar%et ;rowth and
+ar%et <hare in relation to the main com"etitor.
t is a common tem"late used by many mar%eting and strategic consultants. $he
usual way to create a 34; tem"late is to use <martArt +atri/ o"tion.
:ogs, :escribes "roducts with low mar%et share and low growth. Autoglass
does not re"resent this &uadrant.
2.3
?uestion mar%s, :escribes "roducts with low mar%et share but high growth.
As Autoglass is leading in the industry, it does not fall here either.
4ash cows, :escribes "roducts with high mar%et share but low growth. $his
&uadrant re"resents Autoglass. $hey are industry leader and the considering
the re"lacing rate for glasses this industry has a low growth.
<tars, :escribes "roducts with high mar%et share and high growth. As
Autoglass en6oy low growth, it does not fall here.
$he :irectional 7olicy +atri/ A:7+B is a method of business "ortfolio analysis can
be a""lied to Autoglass,
Competitive capabilities:
+ar%et # share, growth, "roduct maturity, "roduct &uality, "roduct mi/,
mar%eting ability, "rice strategy, customer loyalty.
$echnological # s%ills, "atent "rotection, >H:, manufacturing technology.
7roduction # costs, ca"acity utilisation, inventory control, maintenance, e/tent
of vertical integration.
203
7ersonnel # em"loyee &uality, to" management &uality, industrial relations,
trade union strength, training, labour costs.
=inancial # resources, ca"ital structure, margins, ta/ "osition, financial
control, investment intensity.
Autoglass see themselves as the mar%et leader in this industry.
The SPACE matrix:
$he <7A4F matri/ is bro%en down to four &uadrants where each &uadrant suggests a
different ty"e or a nature of a strategy,
Aggressive
4onservative
:efensive
4om"etitive
igure: Space Matrix
-Fffective strategy is a mi/ture of defensive strategy and aggressive strategy I
offensive strategy to hel" a business to "rotect what it.s got and then to ma%e gains in
a com"etitive mar%et1 #@ynch, >. A1999B.
213
2.1 %rod!ce an organisational a!dit #or a given organisation:
$he 3usiness <trategy Audit intended to give you a clear idea of how to set about
conducting a self#assessment audit in your own organisation, without the need for
any additional training or e/ternal consultancy su""ort. 3ut note that this outline
does not include the range of ?uestionnaires and 4hec%lists and the detailed
guidance.
<trategic 7lan,
<trategic "lans should be engendered by business owners andIor senior management
only. 'nli%e business "lans, which are "redicated on historical data and future
"ro6ections, strategic "lans are more conce"tual. $hese orchestrations should include
defining y their organi*ational goals, identifying their available o"tions to achieve
their ob6ectives and considering inci"ient short#term o""ortunities Autoglass
believes will subsist to ameliorate their business)s results. Autoglass may want to
incor"orate concrete industry trends into their orchestrated strategy.
+ar%eting 7lans,
All the fabulous business and strategic "lans ever devised will fail if you don)t mar%et
and sell their "roduct or accommodation. 5ne can additionally coalesce a <!5$
analysis with the 7)s##"roduct, "rice, "ublicity, and "lace##of efficacious mar%eting.
<!5$ is additionally subsidiary in strategic "lan engenderment as a substructure
techni&ue. $hese techni&ues will give you the ammunition you re&uire. A <!5$
Astrengths, im"uissance, o""ortunities, and threatsB analysis is an efficacious
techni&ue for engendering a winning mar%eting "lan. A solid mar%eting "lan will
avail you achieve gross income and sales goals. Fven if you have invented the Cmore
"re"onderant mousetra"C, you re&uire a su"erior mar%eting "lan to get results.
3usiness 7lans
$y"ically utili*ed for starting u" or financing a com"any, business "lans are the
cornerstone of the orchestrating function. 4om"onents of a business "lan include an
e/ecutive summary, mar%et analysis, "roductIaccommodation descri"tions and
financialI"rocesses "ro6ections for a minimum of three to five years (Bryson, J.M.
2011). n start#u" situations that need initial financing, engenderers should "aint a
vivid, yet conservative, "icture of the founders and the rationale for believing the
business will "ros"er. !hen see%ing magnification#financing, management should
highlight "ast com"any "erformance and "unctiliously "ro6ect the im"act of the
inci"ient funding on ameliorating net income.
2+3
Porter!s model of competitive forces assumes that there are five competitive
forces that identifies the com"etitive "ower in a business situation. $hese five
competitive forces identified by the Michael Porter are,
$hreat of substitute "roducts, 5ther com"anies those are giving same service li%e
Autoglass.
$hreat of new entrants, 7ros"ective com"anies those can enter into the industry with
same service as Autoglass.
ntense rivalry among e/isting "layers, @ower "rice, wider services from com"etitors
3argaining "ower of su""liers, <u""liers can influence the "rice and "roduct &uality
by charging more or less.
3argaining "ower of 3uyers, f there are similar com"anies in the mar%et buyer has
the "ower to switch among.
=igure, 7orter.s five force model

2103
2.2 Carry o!t an environmental a!dit #or a given organisation:

7F<$F@ analysis is an effective and sim"le tool used in situation analysis to identify
the %ey e/ternal environment level factors that might affect an organi*ation. $hese
forces can create both o""ortunities and threats for an organi*ation.
$he result of 7F<$F@ is an "erce"tive of the on the whole "icture neighbouring the
com"any.
=igure,. Fnvironmental forces affecting Autoglass
7F<$F@ analysis is also done to assess the "otential of a new mar%et. $he wide#
ranging rule is that the more negative forces are affecting that mar%et the harder it is
to do business in it. $he difficulties that will have to be dealt with significantly reduce
"rofit "otential and the firm can sim"ly decide not to engage in any activity in that
mar%et.
7F<$@Fs for Autoglass,
Political: $hese factors determine the e/tent to which a government may
influence Autoglass. $his includes fiscal "olicies, ta/ "olicies etc
Economic: $hese factors are determinants of an economy.s "erformance
that directly im"acts Autoglass and. =actors to consider here are inflation
rate, "urchasing "ower of a consumer , changes in demand and su""ly
models.
2113
Social: $hese factors include trends, demogra"hics, "o"ulation analytics etc.
Technological: $hese factors "ertain to innovations in technology that may
affect the o"erations of Autoglass and the mar%et favourably or unfavourably.
"egal: $hese factors have both e/ternal and internal to Autoglass. -@egal
analysis ta%es into account both of these angles and then charts out the
strategies in light of these legislations. =or e/am"le, consumer laws, safety
standards, labour laws etc1# AAssen, +.0., 3erg, ;.0.:., and 7ietersma, 7.
J009B.
Environmental: $hese factors include all those that influence or are
determined by the surrounding environment.
2." Explain te signi#icance o# sta&eolder analysis:
<ta%eholder Analysis is the techni&ue used to identify the %ey "eo"le who have to be
won over. <ta%eholder +anagement is a "aramount disci"line that "ros"erous
"eo"le use to win su""ort from others. t avails them determine that their "ro6ects
"ros"er where others fail.
<ta%eholders are the %ey actors of any institute. <ta%eholder analysis regulates
conflicts in different de"artments of the com"any. n case of Autoglass sta%eholder
analysis is very conse&uential for the sa%e of more "re"onderant business
administration, "olicy ma%ing, factual decision ma%ing, and felicitous
communication to resolve de"artmental conflicts and issues with other sta%eholders
(Bryson, J.M. 2011).
n fact sta%eholders. analysis is very conse&uential factor for Autoglass. $his
4om"any has a system that has a concrete structure of sundry o"erational tas%s. $his
system needs change if Autoglass wants to survive in com"letion race of electronic
good ma%ing industry. <o Autoglass must carry a transmutation strategy that enable
this com"any to meet all desiderata of its wor%force that use its financial and
"hysical resources to meet all its rudimentary "ur"ort and ob6ectives.
".1 Analyse possible alternative strategies relating to s!bstantive growt,
limited growt or retrencment:

=or Autoglass alternative strategies can be ,
<ubstantive growth "olicies,
2123
n sim"le terms and with reference to a business, sustainable magnification is
the authentically attainable magnification that a com"any could maintain
without running into &uandaries. -A business that grows too e/"editiously
may find it arduous to fund the magnification. A business that grows too
gradually or not at all may stagnate. =inding the o"timum magnification rate
is the goal1# AAssen, +.0., 3erg, ;.0.:., and 7ietersma, 7. J009B. A
sustainable magnification rate A<;>B is the ma/imum magnification rate that
a com"any can sustain without having to increment financial leverage. n
essence, finding a com"any)s sustainable magnification rate answers the
&uestion, how much can this com"any grow afore it must borrow moneyD
@imited growth "olicies,
A growing com"any that ta%es an ever greater amount of mar%et share is
e/"ected to use its increased volume to generate greater "rofits and return on
e&uity. Eowever, some business managers are hesitant to grow too &uic%ly
and "refer to ado"t a more limited growth strategy. As with any business
decision, there are "ros and cons to this strategy.
>etrenchment 7olicy,
+ost businesses aim to grow # but not all succeed # and many are forced to
reduce the scale and sco"e of their business activities as a deliberate act of
strategy. $his is %nown as -retrenchment1.
".2 'elect an appropriate #!t!re strategy #or a given organisation:

-$he most e/cellent strategy for an organi*ation is to embrace what is the most
fitting to its "resent strong "oint and its location. nto which a future strategy
corres"onds with the circumstances as ac%nowledged by a strategic analysis and how
the organi*ation is fit into maintaining, or im"roving its economical advantage1#
AEitt, +.A., reland, >.'., and Eos%isson, >.F. J010B.
A constant "rogression of outside changes obtains "osition throughout a cycle of a
"roduct, in a series of when it entered the mar%et down to com"etitors entering the
mar%et and changes the customers. views of buying. $he life cycle of a "roduct
"rovides a significant idea in sustainability of an organi*ation in terms of its
wea%ness and strength strategy.
2133
Kew and better design on the mar%et
?uality of the "roduct is better and chea"er
4ustomer loo%ing for new trend.
A com"any that has a future strategy has a constant routine to be better than the
com"etitors. As a manager to %ee" my organi*ation afloat and to survive the
com"etitive mar%et have to "osition my organi*ation into a source of com"any
growth by submission of new "roducts and services.
(.1 Compare te roles and responsibilities #or strategy implementation:

m"lementing strategic "lans may re&uire leaders who lead through ins"iration and
coaching rather than command and control. >ecogni*ing and rewarding success,
ins"iring, and modelling behaviours is more li%ely to result in true commitment
than use of authority, which can lead to "assive resistance and hidden rebellion.
$he senior management team must come together to review, discuss, challenge, and
finally agree on the strategic direction and %ey com"onents of the "lan. !ithout
genuine commitment from the senior team, successful im"lementation is unli%ely.
<trategic grou" members must challenge themselves to be clear in their "ur"ose and
intent, and to "ush for consistent o"erational definitions that each member of the
team agrees to. $his "revents differing "erce"tions or turf#driven view"oints later on.
A carefully chosen, neutral facilitator can be essential in hel"ing the team to
overcome "rocess, grou" dynamics, and inter"ersonal issues.
A common way to begin is to review the organi*ation)s current state and future
"ossibilities using a <!5$ Astrength, wea%ness, o""ortunity, and threatB analysis.
$his involves identifying strengths and core ca"abilities in "roducts, resources,
"eo"le, and customers. $hese are what the organi*ation is best at, and why it is in
business. +any organi*ations have res"onded to this review by s"inning off ventures
that were not related to their core business AEitt, and Eos%isson, >.F. J010BB. =or
e/am"le, 4hrysler sold its interests in +aserati, @ambourghini, and :iamond <tar
and then concentrated on develo"ing Cgreat cars, great truc%s.C $his sent a clear
message to em"loyees and other sta%eholders, and triggered the com"any)s
renaissance.
21-3
'sing <!5$, once strengths and core ca"abilities are defined the ne/t ste" is to
identify wea%nesses or vulnerabilities. $his is usually the most difficult for
organi*ations and leaders to assess. $he identification of ga"s is often threatening. n
some organi*ations it is not considered safe to admit to wea%nessL but an honest
a""raisal can ma%e the difference between success and failure.
21'3
(.2 Eval!ate reso!rce re$!irements to implement a new strategy #or a
given organisation

$he success # and failure # of a business is de"endent u"on the strength of their
business strategy. A successful strategic "lan em"loys cost reduction, develo"ment,
and sustainability techni&ues to ensure a bright future. Mou need to %now your
business inside and out in order to create a com"rehensive and realistic "lan.
Mour strategy should hel" you achieve the ob6ectives of your business. A business
strategy is the driving force behind any organi*ation, and ta%es the form of an official
re"ort. 3usinesses are self#sustainable systems, when you change one thing in the
systemL it has a "ositive or negative chain reaction. @i%e an organism, businesses
learn how to ada"t to the change if it is "ositive, and rectify the situation if it is
negative.
5rgani*ations have several "hases of develo"ment, including creativity, direction,
delegation, and consolidation. A com"any may start out with lenient rules and
regulations, but as time "rogresses management ado"ts more efficient "olicies that
hinder creative thin%ing. 4om"anies mature and lose sight of their goals and mission
statements, with more of an em"hasis "laced on individual "ro6ects or initiatives. As
a business enters maturity "rocesses, de"artments, and "olicies are refined to reunite
the organi*ation.
Eistorically there are two ways to develo" a business strategy, using the Cbottom u"C
and Cto" downC models. $he bottom u" method is when em"loyees generate ideas on
the floor and the best results are "assed onto management. $he to" down strategy is
when business owners create the strategy and im"lement the changes without
see%ing em"loyee feedbac%. 'nfortunately, both models fail to include all of the
em"loyee feedbac%.
$he new method of develo"ing a business strategy uses a collaborative "rocess,
which is when managers and em"loyees e/change information and wor% together to
create a sustainable solution. t is a team#oriented "rocess that bridges the ga" that
e/ists between managers and wor%ers. 3efore you create a business strategy ensure
you have the additional resources to carry out the tas% without interfering with
normal o"eration. Assign tas%s and delegate res"onsibilities while %ee"ing to a
defined chain of command.
21.3
(." )isc!ss targets and timescales #or acievement in a given organisation
to monitor a given strategy:
5ne of the aims of this unit is to build on learners. e/isting %nowledge of the basic
tools of business analysis such as 7F<$@F and draw it together so that the learners
thin% strategically.
@earners will be introduced to further analysis tools needed for the "rocess of
strategic "lanning.
$hey will be able to e/"lain the significance of sta%eholder analysis and carry out an
environmental and organisational audit of a given organisation.
@earners will learn how to a""ly strategic "ositioning techni&ues to the analysis of a
given organisation and "re"are a strategic "lan based on "revious analysis. $hey will
also learn how to evaluate "ossible alternative strategies Asuch as substantive growth,
limited growth or retrenchmentB and then select an a""ro"riate future strategy for a
given organisation.
=inally, learners will com"are the roles and res"onsibilities for strategy
im"lementation and evaluate resource re&uirements for the im"lementation of a new
strategy for a given organisation. @earners will then be able to "ro"ose targets and
timescales for im"lementation and monitoring of the strategy in a given
organisation.
Concl!sion:
$he way in which the strategy is im"lemented can have a significant im"act on
whether Autoglass will be successful or not. -n a large com"any, those who
im"lement the strategy li%ely will be different "eo"le from those who formulated it.
=or this reason, care must be ta%en to communicate the strategy and the reasoning
behind it1 (Bradford, Robert W., Duncan, Peter J., arcy, Br!an). 5therwise,
the im"lementation might not succeed if the strategy is misunderstood or if lower#
level managers resist its im"lementation because they do not understand why the
"articular strategy was selected
2103
Re#erences:
$hom"son, N. @. AJ001B "nderstand!n# $or%orate &trate#y, $homson
@earning
<adler, 7. AJ003B &trate#!c Mana#e'ent, (ogan 7age 7ublishers
7oirier, 4.4., +c4ollum, :. AJ00OB R()D &trate#!c )'%le'entat!on and R*):
+ Pract!calRoad'a% to &uccess, N. >oss 7ublishing
+archington, +. H !il%inson, A., AJ00OB $ore Personnel and De,elo%'ent,
7: 7ublishing, @ondon
@ynch, >. A1999B 4or"orate <trategy, 7rentice Eall
@eo"old, Nohn. H Earris , @., AJ009B -e strate#!c 'ana#!n# of -u'an
resources, 2nd ed,7rentice Eall, @ondon
Nohnson, ;., !hittington, >., and <choles, (. AJ011B ./%lor!n# &trate#y,
Kinth Fdition,7rentice Eall
Eitt, +.A., reland, >.'., and Eos%isson, >.F. AJ010B &trate#!c Mana#e'ent:
$o'%et!t!,eness and Global!0at!on, $once%ts, 4engage @earning
4ourtney, >., +arnoch, ;., H !illiamson, A. AJ009B &R+.G)$ P1+22)2G
+2D P.R(*RM+2$.: +2 .3P1*R+*R4 &"D4 *( 5*"&)2G
+&&*$)+)*2& )2 2*R5.R2 )R.1+2D, =inancial Accountability H
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