1. Companies that often achieve high success rate do so because of the fact that they design their operations to support the company’s business strategy. These firms take the necessary steps to ensure that production operations are suited for the intended target markets. Production Operations can be defined as the special ability that production does well in order to outperform its competition, whether through offering quality, flexibility, low cost, or durable products/services. Toyota Motor Corporation a globally recognized leader in the automotive industries focuses on quality as its operation capability. If the company had focused on low cost instead of quality its operations would have an altogether different look. Two ways that
has been able to offer customers the lowest prices as most other shipping companies rates start at around 2 lbs.

Part B: The Role of Accountants and Accounting Information

1. Non-certified public accountants often put together financial statements that are used in the firm for internal purposes, based on information provided by management. Two services that a Non-CPA may be able to provide her with are Financial Planning and Analysis services which define by the website http://searchfinancialapplications.techtarget.com as the process of compiling and analyzing an organization's long-term financial strategy and secondly Bookkeeping Services which is the recording, on a day-today basis of the financial transactions and information pertaining to a business as defined by www.e-conomic.co.uk/.
2. The company may decide to sell the business since the current balance sheet shows it as having more liabilities than assets. This may be true if company has a Low Current Ratio which is used to measure the company’s ability to generate cash to meet current obligations through the normal, orderly process of selling inventories and collecting revenue from customers, hence the company’s liabilities may double or be higher than it current assets. Secondly if there is a High Debt to Equity ratio which is an