A level feedback 001

Yusuf should adopt the consultant's plan for a new organisational design at Horizons. This is because we know Yusuf is having a lot of workload strain as all employees have to report back to him, which is causing less jobs being completed. This means that with the hiring of three new managers they can relieve this workload from Yusuf. As a result this could lead to the firm becoming more productive and eventually increasing its revenue. However, this may not work as staff morale is already low due to a lack of initiative and responsibility. Therefore adding a new layer of control with these managers may not fit well with the employees and could lead to worse performance & demotivation.

On the other hand, it could also be suggested that Yusuf should not adopt the consultant's plan. This is because of the increased cost that will come with it, as hiring three new managers isn't very cheap. This means that as Horizon is already facing revenue problems, three new managers on the wage bill may lead Horizon to plunge into making losses. Ultimately leading to less profit and the downfall of the business.

However, this depends on whether these managers are able to make a big enough impact as the upside to their hiring is much larger than their costs. Overall, Yusuf should adopt this new organisational plan as although it may have high costs, in the long term the reduction of workload on himself will enable a higher capacity for the firm to be given eventually producing projects. ...alternatives such as potentially hiring 1 of the managers internally in order to make more employees happier.

Feedback

Strengths

• The granular feedback shows you produce high-quality, balanced Analysis (AO3) supported by consistent Application (AO2).
• Crucially, your conclusion demonstrates excellent Evaluation (AO4). You make a clear and well-justified judgment by weighing the short-term costs against the long-term benefits of increased capacity.
• Your consideration of a condition ("it depends on...") and an alternative (internal hiring) shows a sophisticated and evaluative approach to the question, which is the hallmark of a high-level response.

Targets

• Your evaluation is strong, but to enhance it further, ensure your concluding sentences are tightly focused on justifying your main judgment. For example, explain *why* the long-term capacity increase is more important than the short-term cost.

To begin with I think it will be a good idea for Yusuf to adopt this plan because Yusuf already has too many employees to control. This means that it will be difficult for Yusuf to maintain control and the balance between controlling his employees and his everyday tasks, so hiring these additional managers can improve not only the quality of his service but also the completion of everyday tasks.

On the other hand, it may not be a good idea... the cost of three new managers may be too high, which could further reduce the profits for the business. Also, once they motivate the employees to do more... especially since labour turnover is high. This may lead to a decline in the quality of services. However, this depends on the type of leadership and the current situation within the business.

Overall, it can be argued that the new managers can help to improve the quality of the service to some extent... However, it can be argued that due to the low levels of morale and high turnover, there may be a significant decrease in employee and the service.

Feedback

Strengths

• The granular feedback shows that you can build a strong chain of Analysis (AO3) for your main argument, and you structure your essay with a balanced approach.
• Crucially, you have included a conclusion that makes a judgment and attempts to weigh the arguments, which shows good Evaluation (AO4).
• You apply your answer to the business context (AO2) throughout your response.

Targets

• The AO highlighting shows that your analysis in the counter-arguments is confused in places. Focus on building clear, logical chains of reasoning for every point you make.
• Your evaluation in the conclusion is good, but to make it stronger, you should more explicitly justify *why* you have reached your final decision, linking it clearly to the arguments you made earlier.
• Try to include specific business terminology (AO1), like 'span of control', to demonstrate your knowledge more clearly.

To a large extent I believe it would be a good idea for Yusuf to adopt this plan. This is because hiring three more managers would reduce the workload and stress Yusuf is under, and reducing his span of control. An advantage of going through with a new organisational design is that the managers will come with experience, such as advanced accounting skills. This would improve the existing knowledge of the newly qualified accountants in Horizon. This means that there would be less delays of the completion of jobs, which Yusuf was struggling to do. This will lead to Horizon's LTD having a better, stronger reputation. This can lead to more clients that would use Horizon... so they can increase their prices - maximising sales revenue. However, Yusuf may not want to hire the three new managers. This is because they are all external, this would reduce staff motivation.

To a small extent on the other hand Yusuf shouldn't adopt the plan. This is because by hiring new managers Yusuf will face to have a smaller span of control. And given that his team is full of newly qualified accountants they would face a lack of direction or autonomy.

Feedback

Strengths

• The granular feedback highlights your excellent use of Analysis (AO3) in your main argument. You have built a long and sophisticated chain of reasoning that connects the decision all the way through to its final impact on revenue.
• You demonstrate good Knowledge (AO1) by using appropriate business terminology.
• Starting your essay with a clear judgment shows good evaluative skill (AO4).

Targets

• Your attempt to create a balanced argument on the second page is based on confused reasoning. Be careful not to contradict the points you made earlier in your essay. A smaller span of control for Yusuf is a positive, not a negative.
• Your evaluation is not "sustained". To reach a higher mark, you must include a concluding paragraph that weighs your *strongest* for and against arguments and uses this to justify the judgment you made at the start.

It could be argued that the new organisational structure is a good idea. This is because one of the changes consists of new managers delegating his day-to-day role. This is important because Yusuf already has a wide span of control of 18 employees and due to the autocratic nature of the business, they all confide in him for important decision making. This means that it is difficult to juggle many responsibilities at the same time and because of this Yusuf has taken time off which has resulted in a delay of tasks being complete. By delegating his responsibilities to other managers it allows for better decision making...This would allow Horizons Ltd to keep a high brand reputation, which is key in an industry with other competitors. This depends on whether Yusuf is willing to lose some control of the business.

The new organisational structure could be a bad idea because of the risk of hiring three new external managers. This is because the recruitment of a manager role is very expensive and Horizons Ltd are already spending 8% on labour cost more than the industry average. As well as this the process of recruiting external people takes time and money for the application process and training. This could possibly worsen their profit margin.

To conclude, it would be more appropriate for Horizons Ltd to not go through with the organisational structure because it does not actually solve all of Horizon Ltd's problems. One of the main issues is the lack of productivity from its employees due to a lack of morale. This means that hiring new managers to manage six staff each would not improve motivation and instead potentially make it worse. However this depends on whether Yusuf is willing to consider non-financial motivation methods to make staff feel they have more responsibility and agency. Ultimately it is important for Yusuf to delegate some of his role... however Yusuf could consider giving his employees manager roles to increase motivation and delegate at the same time and maybe hire one external manager.

Feedback

Strengths

• Your evaluation (AO4) is sustained and of exceptional quality. The granular feedback highlights how your conclusion moves beyond simply weighing the pros and cons to critically assess whether the plan solves the *real* problem, and you propose a justified, superior alternative. This is an outstanding demonstration of evaluative skill.
• Your use of Application (AO2) is precise and integrated seamlessly into your arguments, making them highly convincing.
• You show strong, balanced Analysis (AO3) throughout the body of your essay.

Targets

• This is an exemplary response. To polish it even further, ensure the link between your final judgment and all the points in your main paragraphs is crystal clear. However, the quality is already very high.

Considering the consultant's plan for a new organisation design at Horizons Ltd may be a good idea for Yusuf, this is because Yusuf has currently had loads of time off work due to stress and the huge amount of work load. This means by Yusuf having additional support to manage his 18 employees he may be able to take a break from work and so he doesn't get overconsumed by the amount of pressure. This leads to the business being more organised which may lead to lower labour turnover rates for the company as the employees are being managed well hence, the employees may have additional support from these new managers so they feel valued. As a result, having a new organisation design doesn't just have a good impact on yusufs mental health but also his workers meaning there may be a higher quality service in the company. However, the three managers that Yusuf has employed are from outside of the company, this means that they may not be aware of how the business is managed and the employees may feel devalued. This is because Yusuf hasn't promoted his own employees so the labour turnover may also increase higher and may be even lower staff morale. As a result, this may not be the best idea for yusuf as productivity may be lower than usual.

On the other hand, considering the consultant plan for a new organisational design for horizon may not be have the best impact on Horizon as it may be costly for the company. This is because having 3 new managers will increase labour cost as hiring managers will be more expensive than hiring employees. This means that on the additional costs... labour will be very expensive for horizon which may lead to Yusuf reducing his workers wages which may lead to employees leaving to work at competing businesses. Therefore, this could result in a tarnished reputation for Horizon LTD. As a result, this may not be the best solution for Horizon LTD as they will be loosing loads of capital which could of been invested in better areas of the business.

Overall, in conclusion, I believe that considering an organisational design may not be the best for Horizon LTD as it may cause conflict within the business which may impact their reputation. However, it depends on if employees are delegated more responsibility in the business to reduce the labour turnover.

Feedback

Strengths

• The granular feedback shows your excellent use of balanced Analysis (AO3). You build multiple, well-developed arguments against the plan, including a very strong point about opportunity cost.
• Your use of the case study context (AO2) is consistent and provides a strong foundation for your analytical points.
• You have included a conclusion that makes a clear judgment (AO4), which is essential for a high-level response.

Targets

• The AO highlighting shows that your final evaluative sentence is confused and contradicts the plan outlined in the case study. This undermines the strength of your conclusion. Ensure your evaluation is built directly on the arguments you have already made.
• While you make a judgment, the justification could be stronger. Try to explicitly weigh your arguments. For example, explain *why* the risk of conflict and high cost outweighs the benefit of reducing Yusuf's workload.

It can be considered as a bad idea for Yusuf to adapt a new plan... This is because he will be delegating his day-to-day work to the 3 new managers. Hence, this will increase their workload... because the 3 managers have to complete the tasks given by Yusuf whilst delegating even further to the 18 employees... this will lead to a poor working environment... because of the wide span of control managers have in this flat organisational structure.
This means that because he manages heavy workload, there will be a lot of negativity... staff morale is already low, the quality of accountancy services will fall even further decreasing reputation of HLTD.

In conclusion, HLTD shouldn't adopt the plan for a new organisational design because of the cost implications. This is because managers demand high, advanced wages... which will increase HLTDs total costs and will negatively impact their current financial position. However, as HLTD requires experience to grow, there is a need for Yusuf to let go of autocratic control and perhaps adopt a Laissez-faire style of leadership to increase the autonomy of workers in a competitive industry.

Feedback

Strengths

• The granular feedback highlights your excellent Evaluation (AO4) in the conclusion. You make a clear judgment and justify it by weighing the high costs against the need for change, and you even consider alternative solutions like a change in leadership style.
• After a confused start, you develop some strong chains of Analysis (AO3), particularly around the impact of low morale on reputation and the financial implications of hiring new managers.

Targets

• Your initial argument is based on a misunderstanding of key business concepts (AO1/AO2). The consultant's plan creates a 'taller' structure to solve the problems of the current 'flat' one. Reviewing these terms will make your analysis much stronger.
• Ensure your answer is balanced. Although you have many points against the plan, you need to also develop the arguments *for* it to provide a fully rounded discussion for your conclusion to weigh up.

It's a good idea to delegate work to new managers. This is because delegation would benefit them as well as Yusuf himself. Workload and stress levels would be reduced as Yusuf is no longer managing all 18 employees and can focus on key things. This would improve Yusuf's worklife balance and therefore he'll have a more positive attitude towards work so will provide quality services and increase productivity of whole business. ...employees... will feel more valued and trusted so this could improve the quality of the service provided... This would reduce the labour turnover. Therefore, Horizons LTD will have a good reputation as they value their workers and it'll help resolve the issue of low productivity compared to its rivals. However, it depends on how experienced and skilled these new managers are and their management style.

It may not be good to adopt this plan as the new managers may not know the business much. This means that the values of the managers may not align with Horizon's values so this may cause conflict. It's not good to recruit 3 new managers from outside as it would increase the labour costs. This means that the labour costs which are already 8% higher than average would further increase. This causes total cost to increase also, so profits would decrease and Horizon could soon make a loss.

Feedback

Strengths

• The granular feedback highlights your exceptional ability in Analysis (AO3). You build multiple, detailed chains of reasoning for both sides of the argument, exploring a wide range of consequences.
• You apply your answer well to the case study (AO2), consistently linking back to the problems at Horizons Ltd, such as productivity and the high labour costs.
• You show good evaluative skill (AO4) with your "it depends on" point.

Targets

• The AO highlighting shows that your essay is missing a final conclusion. To achieve a higher mark, you must provide a concluding paragraph that weighs up the powerful arguments you have made (e.g., the benefit of higher productivity vs. the risk of higher costs) and makes a final, justified decision.

It would be a good idea for Yusuf to adopt the consultants plan recruiting 3 new managers from outside the firm to each manage 6 staff each & so Yusuf can delegate much of his day-to-day work to these managers. This is because Yusuf is currently struggling to manage the workload considering he is the only manager (the owner) & so is responsible for managing a large span of control of 18 employees! This means that employing 3 middle managers... would allow Yusuf to only have 3 people reporting to him throughout the work day. This leads to Yusuf experiencing less strain... Therefore, if Yusuf has more time on his hands as he no longer has to deal with the day-to-day operations of business, Yusuf can take less time off work due to stress meaning less jobs are delayed in their completion & as a result, reducing his costs.

On the other hand Yusuf shouldn't adopt the consultants new organisational plan because the 3 new managers would be employed from outside the business. This means that they would be completely foreign to the business culture & the way in which it operates. This leads to possibly requiring long, in-depth sessions of training... Therefore, these high costs spent on training would negatively impact the quality of the services he provides as he may not be able to afford providing the managers training to their highest standard as its time consuming. As a result Yusuf may suffer a loss in sales from loyal customers.

Feedback

Strengths

• The granular feedback highlights your excellent, detailed chain of Analysis (AO3) in your first paragraph. You logically connect the decision all the way through to its final impact on business costs.
• You demonstrate very strong Application (AO2) and Knowledge (AO1) in the first half of your answer.

Targets

• The AO highlighting shows that the analysis in your second paragraph is confused. The link between high training costs and lower service quality is not logical. Focus on the impact of costs on profitability to make this a stronger argument.
• Your answer is completely missing Evaluation (AO4). You must add a concluding paragraph that makes a final judgment and justifies it by weighing up your strongest 'for' and 'against' points.

Yes it could be argued that Yusuf should adopt this plan. This is because Yusuf is finding the amount of workload a strain so delegating some authority and reducing the autocratic grip from his workers would mean that he would have less strain on himself. This could lead to an increase in the moral of the workplace, therefore improving productivity which would reduce delays in their accountancy work.

On the other hand, it's plausible to argue that the plan would be too expensive. This means that due to them being a new company employing spending so much on labour paying 8% above the industry average it could cause some cash flow problems in the long run. Therefore Horizon LTD may run into liquidity problems as they may not have enough revenue to cover outflows. However, they could just promote their workers to a management level instead of recruiting new ones to reduce costs.

In conclusion, they should listen to the consultant as it means they can be more productive leading to more profits. However, it means that the workers may be demotivated more if they request, so he should only listen to the delegation point. Most importantly Yusuf should push delegating matters most as the moral will impact profits greatly.

Feedback

Strengths

• The granular feedback highlights your excellent use of balanced Analysis (AO3). Your argument about cash flow problems is particularly well-developed and sophisticated.
• You apply your answer very effectively to the case study (AO2), using details about the business's spending to make your arguments stronger.
• Your conclusion shows good Evaluation (AO4) by making a clear judgment and considering alternatives.

Targets

• Your conclusion is good, but to reach a higher mark, the justification needs to be stronger. You need to explicitly weigh the arguments from your main paragraphs. For example, explain *why* the benefit of increased productivity is more important than the risk of cash flow problems you analysed so well.
• Avoid confusing statements in your analysis (e.g., the crossed-out section in your first paragraph) as this can disrupt the logical flow of your argument.

Adopting the new plan might potentially be a good idea... delegating some of Yusuf's roles will provide employees with more responsibilities which will help improve morale which can improve their productivity and employee retention. This is because financial incentives haven't worked because the employees already get paid 8% over the industry average... They have also said that they would like more responsibilities. However the employees may not have the skills or training to take on the responsibilities of Yusuf so this may lead to a decline in efficiency.

On the otherhand recruiting 3 new managers might be a bad idea, as getting external employees in managerial positions may decrease employee morale. This is because employees may feel betrayed that they did not recieve a promotion even though they have been loyal to the business for a long period of time. Furthermore hiring 3 managers would be very costly for Yusuf and may reduce the profit margin of the business... as it would impact the business negatively. However the new managers could train the current employees to handle more responsibilities to increase their morale.

In conclusion Yusuf should adopt some aspects of the plan such as delegate some of his roles to reduce his own workload as he has to let go as the business is expanding too fast for him to keep all the responsibilities. Although he has to be aware of the risk of employee morale going down if he hires external employees.

Feedback

Strengths

• The granular feedback highlights your excellent Evaluation (AO4) in the conclusion. You make a sophisticated and well-justified judgment, weighing the arguments and proposing a nuanced solution.
• After a flawed start, your counter-arguments on the second page show strong and balanced Analysis (AO3).
• Your use of case study context (AO2) regarding employee motivation is very skillful.

Targets

• The AO highlighting shows that your first main argument was based on a misunderstanding of the consultant's plan. This limited the quality of your overall answer. Always double-check the details of the case study before you begin writing.
• If your first paragraph had been as well-reasoned as your second, this essay would have been on track for a higher mark.

Yusuf changing his organisational design may be a good thing, this is because by making the structure giving more of his day-to-day tasks to those managers it means he would have less stress as said he struggled with and so be able to ensure that employees are completing tasks and having no delays which was also another problem. Therefore they wouldn't have to charge some of its clients less and retain more revenue and profit which he can re-invest back into the business...

Yusuf changing the organisational design by hiring 3 new outside managers may not be a good thing as it would be very expensive. This is because it would need money to find these managers + 3 new sets of more expensive salaries. This means that additionally due to the high labour turnover there is no guarantee they would stay. This means that Yusuf would overall have less profit in total due to the higher costs which may mean they won't be able to survive as survival is a key objective for a new firm.

As a result, however although in the short-run costs may increase, it may pay off in the long-run as it allows productivity to rise, which can lead to a better reputation and bring in more profitable client. Overall I believe that they should change the orginsational structure as it leads to productivity rising. However it depends on how employees would react to being overlooked... Most importantly though by having more time it can ensure that Yusuf is able to make sure that tasks are being put out on time and doesn't need to offer reduced prices on their service.

Feedback

Strengths

• Your evaluation (AO4) is excellent and sustained. The granular feedback highlights how you successfully weigh the short-term costs against the long-term benefits, make a clear final judgment, and consider the conditions for success.
• You build strong, balanced chains of Analysis (AO3) for both sides of the argument, with your points on reinvestment and the risk to survival being particularly strong.
• You consistently apply your answer to the business context (AO2), using details from the case to support your arguments.

Targets

• This is a very strong response and a great example of how to structure a high-level answer. To improve further, ensure all arguments are fully developed and logically consistent.

I believe it would be a good idea for Yusuf to consider the consultants plans for the new organisational design. This is because Yusuf is stressed and has delayed work, reducing his price to keep clients satisfied. This means they are generating less revenue. The hiring of 3 managers is a necessity as he is able to delegate tasks to reduce his span of control, leading to lower stress levels and more work being completed without much of Yusufs inputs. Therefore having 3 managers allocated to 6 employees each may be beneficial for Horizons as the managers are able to monitor efficiency and report back to Yusup so there is less employees reporting back to him (from 18 to 3 reporting back).

However, hiring new managers from outside may not be the best suggestion as employees can feel devalued as there are no opportunities to advance higher in the business, leading to higher labour turnover. Listening to the consultant may not be the best idea as they are suggesting to delegate tasks to employees/managers which may not have the same expertise as Yusuf... this can be costly for the business.

In conclusion, Yusuf may want to hire 3 managers as it can highly increase the productivity and his time management in the business. This depends on the price level he decides to set as he has decided to set lower prices... This means that Yusuf should adapt to the consultants suggestions if he increases the price levels.

Feedback

Strengths

• The granular feedback shows your excellent use of Analysis (AO3) in your main argument. You build a powerful and detailed chain of reasoning to argue why the plan is a "necessity".
• You skillfully integrate Application (AO2) and Knowledge (AO1) to support your analytical points.
• Your conclusion contains a clear judgment and a good piece of Evaluation (AO4) by linking the decision to the firm's pricing strategy.

Targets

• The AO highlighting shows that some of your counter-arguments are a little confused. The plan is to hire *expert* managers, not delegate to less expert employees. Focusing on your strongest, most logical points (like cost and demotivation) will improve your analysis.
• Your evaluation is good, but to make it "sustained", it needs to more explicitly weigh the benefits you discussed in your first paragraph against the strong counter-arguments you raised on the second page.

Yusuf should adopt the new organisational plan in order to resolve the struggles and issues within his business. This is because one of the key issues is his extremely wide span of control, looking after 18 employees is far too much. By hiring 3 new managers, his workload will decrease, and so, hopefully, his stress levels. This means that Yusuf will be able to make better and more thought out decisions as he has a clearer mind, leading to a smoother operations...

Yusuf should not adopt the plan as it could increase costs further and also decrease morale even lower. This is because the new plan involves hiring managers which can be expensive and his costs are already high with £70,000 solely on marketing. The new managers being external may push employee morale even lower as they may not align with Horizon's culture... this could lead to demotivation and a decrease in productivity, decreasing revenue. However, perhaps outside managers may bring up employee morale as they may bring in new techniques and energies to the workplace.

Overall, the new organisational design will be extremely beneficial to Yusuf. This is because his stress levels are high, hindering his decision making due to his high span of control. However, the success of this plan depends on the employees' receptiveness to new managers... Despite this, Yusuf should take the plan as his business is struggling.

Feedback

Strengths

• This is an outstanding response that demonstrates excellence across all assessment objectives. Your Evaluation (AO4) is sustained, sophisticated, and the defining feature of your essay.
• Your Application (AO2) is superb. Using the specific £70,000 marketing figure to contextualise the financial risk is a very high-level skill.
• Your Analysis (AO3) is balanced and nuanced, particularly where you provide a counter-point to your own argument about the impact of external hires.
• Your conclusion is an exemplary model of how to weigh competing factors, consider dependencies, and make a final, fully-justified judgment.

Targets

• It is difficult to find fault with this response. To reach a perfect score, ensure that every link in your analytical chains is fully explained, but this is an incredibly strong piece of work.

Yusuf should consider adopting the plan, this is because as it will decrease his overall workload. This is because he is currently overseeing 18 employees which directly report to him... with due to his wide span of control, Yusuf has had to take time off work due to the workload strain and increase in stress levels. As a result, it has lead to him having to delay completion of jobs and which could create a bad image for the brand from their customers perspective, as financial services like accountancy are expected to provide quick services. Therefore, delegating the workload... can allow for Yusuf to focus on important clientele and continue to charge high prices for his services. However, this will depend on the extent to which the new managers are able to complete the day-to-day tasks... and successfully oversee the 6 employees.

Yusuf shouldn't consider adopting the plan because it will heavily increase his costs. This is because hiring three new managers is an expensive process, especially due to the fact that they're from outside. ...they already pay 8% more than the industry average. This means that due to them coming from outside of the business, it could further reduce staff morale which is already low due to staff feeling like they have little responsibility and not able to use their initiative. This could lead to the reputation of the business... being damaged due to labour turnover rates already high at the business, and possibly increasing... However this will depend on whether the managers give the employees they're overseeing more autonomy than Yusuf does.

Overall I agree that Yusuf should adopt the plan. This is because it may allow the staff to feel... will allow for the overall running of the business to run more smoothly as Yusuf will be able to tend to more tasks...

Feedback

Strengths

• Your evaluation (AO4) is excellent and sustained throughout your response. You use "it depends on" points effectively and your conclusion makes a clear, well-justified judgment based on the arguments you've presented.
• The granular feedback highlights your outstanding Analysis (AO3). Your argument linking operational efficiency to pricing power is particularly sophisticated.
• Your use of Application (AO2), especially specific financial data like the "8%" figure, is precise and makes your arguments highly convincing.

Targets

• This is an outstanding response. To make it even better, you could explicitly use comparative language in your conclusion (e.g., "Although the costs are high, the need for the business to run smoothly is more important because..."). However, the quality is already very high.

Adopting the consultant's plan for a new organisational design is a necessary and strategically sound decision for Yusuf. While it introduces financial risk, the current operational issues pose an existential threat to the business that must be addressed.

The most compelling reason to adopt the plan is to solve the critical operational problems caused by Yusuf’s excessive workload. His current flat structure has created an unmanageable span of control, with all 18 employees reporting directly to him. This has led directly to his stress, an inability to oversee work, and delays in job completion. By creating a middle management layer and delegating tasks, Yusuf can focus on strategic oversight, ensuring service quality improves and the business no longer needs to reduce prices, thereby protecting its reputation and profit margins.

However, the plan is not without significant drawbacks, the most immediate being the financial cost. Horizons Ltd already has labour costs 8% above the industry average, and adding three highly-paid managers will place considerable strain on the firm's cash flow and likely lead to a period of negative profits. Furthermore, hiring externally when existing staff desire more responsibility could worsen the already low morale, potentially increasing the high rate of labour turnover and leading to a loss of tacit knowledge.

In conclusion, despite the considerable and valid risks of high costs and potential demotivation, Yusuf should adopt the plan. This is because the problems caused by his workload are not merely inconvenient; they are jeopardising the firm's survival by damaging its reputation and causing financial losses through delays. The financial cost of the new managers is a calculated risk, whereas the cost of inaction is a near-certainty of business failure. The success will ultimately depend on Yusuf's willingness to genuinely delegate and trust his new team to manage the demotivated, but newly-qualified, accountants effectively.

Feedback on the Model Answer

Examiner's Commentary

• Sustained Evaluation (AO4): The answer begins and ends with a clear judgment. The conclusion provides a powerful justification by weighing the arguments against each other in the specific context of the business's survival.
• Balanced and Developed Analysis (AO3): There are clear, multi-step chains of reasoning for both the 'for' and 'against' arguments, exploring a range of consequences.
• Precise Application (AO2): Specific details from the case study (18 employees, 8% labour cost, delays, low morale) are woven into the arguments to make them highly contextualised and convincing.
• Integrated Knowledge (AO1): Key business terms ('span of control', 'delegation', 'flat structure', 'cash flow', 'labour turnover') are used accurately and effectively to support the points being made.