What you’ll learn2 learning objectivesChoose one objective for a focused lesson, or study the complete topic.10.4.1Accounting data for strategy• The use of accounting data to enable strategic decision-making- the use of financial statements in developing strategies- the contents of an annual report and their usefulness to business and other stakeholdersSyllabus objective10.4.2Ratio analysis for strategy• The use of accounting data and ratio analysis in strategic decision-making- assessment of business performance over time and against competitors- the impact of accounting data including ratio results on business strategy- the impact of debt or equity decisions on ratio results- the impact of changes in dividend strategy on ratio results- the impact of business growth on ratio results- the impact of other business strategies on ratio results- the limitations of using published accounts and ratio analysesSyllabus objective