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Unit 4 Analysis and Decision Making

Sales forecasting
Sales budgets and variances
Research and development 
New product design and development
The impact of IT 
Value analysis
Technological change
Decision tree analysis
Critical path analysis
Resource allocation
Cost and profit centres
Methods of costing 
Analysis of final accounts
Use and limitations of ratio analysis
Calculation of ratios

Investment appraisal
Trade Unions

Principles of employment law

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