Business 9609 AL GCE Finance & accounting strategy 10.4

Business 9609 AL GCE Finance & accounting strategy 10.4

• The use of accounting data to enable strategic decision-making (financial statements & contents of annual reports to different stakeholders)

• Limitations of annual reports

• The use of accounting data and ratio analysis in strategic decision-making (impact of different variables & factors on ratios)

• Limitations of using ratio analyses

• Updated for 2026 - 2028 Cambridge syllabus

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