A-Level CAIE Business A2 10.4.2—Ratio analysis for strategy Question Bank

• 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 analyses