Business 7115 · O Level · Analysis of accounts

Analysis of accounts — practice question

LWM manufactures car tyres in 15 different sizes by means of batch production. In the previous year, LWM sold 60 million tyres, and 40 million of these were the best-selling size. The Finance Director has been examining some financial information shown in Table 1. She commented: ‘Liquidity is important. I need to carry out ratio analysis to assess business performance.’ In the year before that, our Return on Capital Employed was $33\%$. The directors are concerned about rising competition, yet they cannot agree on the best response for LWM.
(a)[2]

What does ‘liquidity’ mean?

(b)[2]

Identify two reasons why a director may want to measure business performance.

(c(i))[2]

Calculate the Return on Capital Employed (ROCE) in 2016.

(c(ii))[2]

Explain what this result indicates about LWM’s performance.

(d)[6]

Identify and explain one advantage and one disadvantage for LWM of using batch production.

(e)[6]

Explain two ways in which LWM might respond to increased competition. Recommend which way LWM should choose. Justify your answer.

Worked solution & mark scheme

This 20-mark question has a full step-by-step worked solution and mark scheme. One marking point: The capability to repay short-term/day-to-day debts

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