Page 55 - Accountancy for Advanced Secondary Schools Teachers Guide Form Five

how the existing structure limits the branches’ ability to make
strategic decisions independently, discuss specific instances
where the lack of autonomy might have caused operational
inefficiencies or delays in decision-making at the branch
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level.
(b) Identifying and explaining the best structure: Emphasise
the student to analyse how the agricultural, live inventory,
and fishery sectors have different operational needs that may
benefit from varying degrees of autonomy; explain how
giving branches more decision-making power can address
the challenges of high transaction volumes and local strategic
needs. Also, consider scenarios where maintaining central
control could ensure consistency and streamline operations
across diverse sectors. Furthermore, compare and contrast the
benefits and limitations of autonomous and non-autonomous
structures in the context of Kabya Ltd.’s specific sectors, and
provide examples of how similar companies have structured
their branches to manage sector-specific challenges.

(c) Proposing the suitable branch structure: Guide the students
to propose the best structure (autonomous or non-autonomous)
for Kabya Ltd, supported by detailed explanations; outline
steps for transitioning to the recommended structure,
including changes in management, reporting, and decision-
making processes. Also, propose specific Strategies that
will show how the proposed structure will address the
unique needs of the agricultural, live inventory, and fishery
sectors. Reinforce the benefits of the proposed structure
and the expected improvements in operational efficiency
and strategic decision-making. Moreover, encourage the
students to think critically about how each branch structure
impacts overall company performance and individual branch
efficiency and advise students to look for case studies or

Teacher’s Guide Form Five
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