Unit 33 Small Business Enterprise Assignment - Brawa

Unit 33 Small Business Enterprise Assignment - Brawa

Unit 33 Small Business Enterprise Assignment - Brawa


Diploma in Business

Unit Number and Title

Unit 33 Small Business Enterprise

QFC Level

Level 5


Business enterprises are been categorized on the basis of different scales at which the operations are carried out. Small business enterprises are the independently owned and regulated enterprise which acquires certain limits in size, scale, operations and revenue as per the industry. The present report is been carried out with the purpose to evaluate the operation of small business along with its strengths and weaknesses. Small business enterprise would be identifying the measures to overcome the weaknesses of the business and would also focus on the ways in which the enterprise could maintain its existing performances (Denscombe, 2014). It would be evaluating the importance of developing the business skills and manage the business performances effectively. Furthermore, it would be assessing the current business obje   ctives and plans so that to revise the business plan and make suitable changes. At the end, the report would elaborate the impacts of the changes being made in the business. It would highlight the plan to manage the changes and monitor the improvement in the business performances. In order to gain an enhanced understanding about the small consultancy firms the functionalities of Brawa Accounting and consultancy would be elaborated in detail throughout the report.

Task 1

1.1 Produce a profile of a selected small business identifying its strengths and weaknesses

Every organization is limited to its scales or size depending on the investments and the business operations (Goss, 2015). These are important aspect of contract law which help in carrying out the business properly and manage the performances accordingly.

Company overview

Brawa Accounting is operating the business operations with purpose to execute the accounting principles to the management. Brawa is developing the good opportunities for young professional to explore the market and built the career in interested areas (Brawa Accounting, 2016). It facilitates which fruitful advices to various leading businesses and institutions especially in London and other part of UK. The organization includes more than 500 information and research experts to carry out the functionalities in an effective manner. Organization has appointed the knowledgeable staff members and offering the essential direction and training that helping to meet the satisfaction level of clients and customers. The Brawa Accounting was been called as the accounting and management organization and initiated to provide the firm with consultancy on using the accounting principles as the management tool.

SWOT analysis of Brawa Accounting and management consultancy 

Table 1: SWOT analysis



  • The major strength of Brawa is its extensively qualified staff members being recruited with the diversified segments
  • Higher brand awareness in the market
  • Strong relationship with the top levels associates.
  • Higher profitability share and revenue
  •  Tough competition from large scale industries and other consultancy agencies.
  • Small business unit
  • High in-depth analysis by the analyst which sometimes do not requires 
  • Ineffective cost structure



  • Growing demands
  • Could diversify the strategies and emerge into other areas as well
  • Higher expansion
  • Expansion of other existing agencies
  • Technological issues
  • External risk over the business.

1.2 An analysis of the business using comparative measures of performance

Brawa Accounting is a small consultancy firm and acquires huge amount of competition from other agencies either new entrants or existing one in the market. It has been found that over the past 8 years the enterprise had been driven with extraordinary investments returns which are been now weakening and event depicting a reverse effect on the business (Ivanov and Sokolov, 2013). With respect to Brawa accounting, it has been recognized that the enterprise had recorded an earnings of approximately about $10 million in the year 2015 and had acquired nearly about 5.5% of the returns. Recently in 2015, the consultancy firm had experienced a growth of nearly about 6 to 18 % revenue incomes (Brawa Accounting, 2016). It has been observed that with the increase in the demands of consultancy services in different sectors the competition over the functionalities has also been increased.

Moreover, with the intention to expand the operations the enterprise had increased the levels of investments and the strategies so that to acquire the desired returns out of the amount. The performances of the business could be measured through various different ways which provides with the records of the growth or decline in the business. Accounts receivable turnover analysis, Gross and net profit margin analysis, etc. are some of the measures which could signify the performances and the levels of improvements in the same (Dey and Cheffi, 2013). It has been identified that the increased growth of business would help in attracting the clients and enhances the profitability in the next few years. It has been also found that with the help of profit enhancements the enterprise would be able to expand the tour operations and cover the maximum number of areas under its brand and establish its position in the market more effectively.

2.1 Recommend with justification, appropriate actions to overcome the identified weaknesses in the business

With the help of effective analysis of the business activities of Brawa Accounting, it has been identified that there are some of the weaknesses which the enterprise is facing in the present scenario in its daily routines. With the purpose to overcome with the weakness it requires having effective strategies and actions which would help the enterprise come up and establish the business activities appropriately (Ates.et.al, 2013). The most crucial factors which prove to be the weakness of Brawa Accounting are as follows:

Ineffective cost structure: It is very much important for Brawa Accounting to focus on the cost structure which has been followed by the management in the current times. The costs structures depict the status and position of the business and make the clients incline towards it. The enterprise must bring enhancements in the investment patterns and raise the cost structure of the business. In addition to this, it has also been seen that with the improvement in cost structure Brawa Accounting would be able to attain higher trust and inclination of stakeholders with the intension to gain more returns out of it (Zikmund.et.al, 2013). Tough competition: In order to attain sustainable position in the consultancy industry it is very much important for Brawa Accounting to come up with more new services which meets the trends and demands of the clients. For instance, there is a boom in the educational sector where the students require having proper consultancies. Thus the enterprise could expand and reform the services and provide the student with more qualified and fruitful consultancies and establish a reliable brand image and value among them.

2.2 Analyze ways in which existing performance could be maintained and strengthened

In order to improve the existing performances the management of Brawa Accounting requires to initiate with the below aspects. The enterprise would be able to sustain a growth in its existing performances in the same way as it use to be before. The following aspects would assist Brawa Accounting in maintaining and strengthening its business activities and gain higher returns out of it. The major factors are:

Growing demands: It has been observed that there is a increasing rate of demands of the consultancy firms which would help in growing the profitability and maintain its performances (Cummings and Worley, 2014). It has been identified that with the increase in the competition there is a remarkable increase in the demands of consultancy firms in each and every field of business. The increased inclination towards the consultancies and demands among the clients would provide with higher customer base and business profitability out of it.

Higher expansion: In the recent times there has been a trend of hiring consulting companies in diversified areas which thus opens up new avenues to expand the functionalities and cover wider market areas in the industry. Different sectors like businesses, educational institutes, medical, employment, etc. are moving towards the agencies and thus Brawa Accounting have wider scopes of expanding its business operations and gain higher profits out of it. The organization could move towards any of the stream to expand its branches and operations in diversified fields effectively (Sterling and Huckle,  2014). However, it has been found that Brawa Accounting require having effective strategic plans and actions so that to acquire proper results with effective planning and procedures. Proper planning and strategies plays an important role as it provides with the actual ideas to move in the direction which leads towards the success along with the higher growth in the performances.  

2.3 Recommend with justification, new areas in which the business could be expanded

There are wide range of areas which could be adopted by Brawa Accounting and expand its operations in the industry. It has been found that it is the global leading organization which provides consultancy services to various governmental and nongovernmental businesses in the present times. Therefore, Brawa Accounting could move towards the educational field which is now a day’s experiencing a boom of consultancy demands. In addition to this, the organization would approach people with employability advices regarding their specific fields. Expansion in educational sector would provide with higher scopes as with the increasing competition in every sector there is a need for a better advice and guideline to the individuals. People now days are seeking for the reliable advices so that could move towards the right direction in a right manner (Chambers and Burkhardt, 2015). For instance, students are facing tough competition in selecting the right field for their higher studies and move towards the profitable and useful direction which could facilitate them with the bright future scopes and make them work accordingly. Moreover, it has been seen that every business organization now hires professionals for providing with the expert advices and so not lead towards any losses. Brawa Accounting could get in contract with the industries seeking to have consultancies and facilitate them with the effective and reliable services. This would provide with new avenues to the business of Brawa Accounting and would help in expanding the operation in wider areas of industry.

Task 3 

3.1 Produce an assessment of existing business objectives and plans

Every organization acquires some of the set objectives which are been made to move towards the desired profitability out of the business. The objectives are mainly framed with the purpose to conduct the business activities in an effective manner and acquire the desired outputs in the business. The basic objectives and plans of Brawa Accounting are as follows:

  • Enhance the customer base and satisfaction: The enterprise basically aims to acquire higher amounts of customer segments and provide them with the best satisfactions (Czerniawska, 2016). With respect to Brawa Accounting it has been found that the customers are been provided with reasonable and fruitful advices or consultancies which helps them make effective decisions over their issues. This provides with the higher satisfactions to the clients and makes them feel reliable and inclined towards the business. The services are been provided on economical costs so that the clients find it comparatively lower and satisfies them with the services.
  • Attain growth in global market: Similar to the other organizations Brawa Accounting also aims to acquire higher growth in the global market and thus strive hard to enhance the network and coverage area of the business. It has been found that it serves many of the international organizations with its effective services and thus promotes its brand across the boundaries (Bruhn.et.al, 2013).

3.2 Revise business plans to incorporate appropriate changes

With the evaluation of the existing objectives and plan it has been found that Brawa Accounting requires revising the plans and bring effective changes in the business operations. The suitable revision in the business plans which could be made in the current operations are as follows:

  • Enter into new market: Brawa Accounting needs to step into a new market and explore its activities and serve the clients with the higher satisfactions. It has been found that emerging with the new business activities into wider scope would help the enterprise expand its profitability and operations in an effective manner with the assured results out of it (Schaper, 2016). Entering into new market would require effective research practices and professionals that would contribute in the achievement of the set goals and move towards the success.
  • Establishing a business presence in global terms: It has been seen that Brawa Accounting aims to expand in international market and thus initially requires attaining a business presence in the global boundaries. In order to achieve this, it is very important to carry out promotional activities so that to make the common public aware about the firm and establish the feet in the market (Harmon, 2014).

3.3 Prepare an action plan to implement the changes

It has been proposed that Brawa Accounting implement the changes to enhance their business in educational sector. The changes are lying down by adopting appropriate action plan. The organization include following action plan:

  • Identification of change activities: The action plan starts from identifying the ideas where Financial Accounting have to bring some changes. The major change is to expand business activities like finding new sectors where organization can invest.
  • Implementation of change process: The next stage is implementation of changes by adopting new activities at work place. For Example- the organization wants to start joint venture with business of South Asian Company. Therefore, it requires accepting working style of other company (Tang.et.al.2010).  
  • Monitor change process: The changing phase successfully executed and expected output is taken only by using appropriate monitoring process. If proper monitoring is not driven then it would lead to losses.
  • Continuous identification of loop hole and to work on it:This is the final stage of action plan. The monitoring process identifies any sort of loop hole and it is required to doing some changes and makes it appropriate for business. This functioning would carry out some changes for achieving long term goals. It would smooth the business so that organization is able to make successful plan (Bryson, 2012).

Task 4

4.1 Report on the impact of the proposed changes on the business and its personnel

The changes would lay down to different impacts on business of Brawa Accounting. These are as follows:

  • Business presence in the international market:After undertaking successful changes Brawa Accounting business then it would enhance the brand image in international market.  Its business would be increase at global level and now it would offer different courses in educational sector in order to attract large number of customers globally. It will also improve profit gain and generate more revenue (Zhu.et.al.2010).
  • Increased responsibility of officials: It has been analyzed that after expansion of business in international market would also raised responsibility to monitor organizational activities. Moreover, if member of organization play irresponsibility then it would impact over enterprise badly. The financial stage would be affected due to such mistakes and steady growth of organization will be stop. Therefore, the major impact on organization is to become more active and strictly follow responsibility (Blocker.et.al.2011).

4.2 Plan how the changes will be managed in the business

Address the “human side” systematically: Any significant change in the organization creates people’s issue. In Brawa Accounting , a formal approach for managing change is followed which begins with the leadership team and then engaging the key stakeholders and leaders developed early and adapted often as change moves through the organization. The change-management approach is fully integrated into program design and decision making. It is based on a organization capacity to change.

  • Start at the top:whenever the change is introduced in the organization, it should be firstly executed at the top level and then slowly and gradually the change should be reflected or executed at the bottom level (Schiuma, 2012). This technique of introducing the change is followed by the Brawa Accounting.
  • Prepare for the unexpected: No change program goes completely according to the plan. People react in unexpected ways if the change made is inappropriate. Thus, in Brawa Accounting for effectively managing the change it requires continual reassessment of its impact and the organization’s willingness and ability to adopt the next wave of transformation. 
  • Embrace Technology: In Brawa Accounting, they often try the new technologies discovered for achieving their goals effectively and efficiently. Trying new technologies also helps in being updated in the competitive market (Elg.et.al, 2013).
  • Providing training: in Brawa Accounting, training is provided to the employees so that they can easily adopt the changes made in the business and helps in increasing the productivity and profit of the business.

4.3 Monitor improvements in the performance of the business over a given timescale

 A continuous monitoring of the business operation assists the enterprise in maintain and improving the performances on regular basis and avoid any of the losses. To monitor the performance of the business various methods can be used (Harmon, 2014). Organization can set the specific goals and target to measure the performance, management can measure the performance of new ideas by encouraging the employees to provide the ideas. Business can also set the benchmark to measure the performance of the business. In addition to this, to monitor the performance of the business activities management can covey the targets to the employee which Brawa Accounting wants to achieve in the particular year. In relation to Brawa Accounting the organization should set the SMART objectives to monitor the performance of the business.

  • To expand the business at global even in the year 2016
  • To increase the customer base till the end of 2016.
  • To increase Revenue by 3% till the end of financial year.
  • To enhance the quality management services till October 2016.
  • To increase the sale of business till the end of 2016.

 Moreover, these objectives assist Brawa Accounting to monitor the overall year performance of the organization. These smart objectives set the benchmark for the employees and they have to achieve till the end of 2016.

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With the above report it could be concluded that small business enterprises are mainly the independently owned and regulated enterprise which acquires certain limits in size, scale, operations and revenue as per the industry. It has been found that to overcome with the weakness it requires having effective strategies and actions which would help the enterprise come up and establish the business activities appropriately. The report revealed that Brawa Accounting could move towards the educational field which is now a day’s experiencing a boom of consultancy demands.


Books and journals:

Ates, A., Garengo, P., Cocca, P. and Bititci, U., 2013. The development of SME managerial practice for effective performance management. Journal of Small Business and Enterprise Development, 20(1), pp.28-54.
Blocker, C.P., Flint, D.J., Myers, M.B. and Slater, S.F., 2011. Proactive customer orientation and its role for creating customer value in global markets. Journal of the Academy of Marketing Science, 39(2), pp.216-233.
Bruhn, M., Karlan, D.S. and Schoar, A., 2013. The impact of consulting services on small and medium enterprises: Evidence from a randomized trial in mexico. World Bank Policy Research Working Paper, (6508).
Brawa Accounting, 2016, Brawa Accounting (About Us), last retrieved from http://www.brawa-accounting.com/ on 3rd July 2016
Bryson, J.M., 2012. Strategic Planning and. The SAGE Handbook of Public Administration, p.50.
Chambers, A.C. and Burkhardt, J.C. eds., 2015. Higher education for the public good: Emerging voices from a national movement. John Wiley & Sons.
Cummings, T.G. and Worley, C.G., 2014. Organization development and change. Cengage learning.
Czerniawska, F., 2016. Management Consultancy: what next?. Springer.
Denscombe, M., 2014. The good research guide: for small-scale social research projects. McGraw-Hill Education (UK).
Dey, P.K. and Cheffi, W., 2013. Green supply chain performance measurement using the analytic hierarchy process: a comparative analysis of manufacturing organisations. Marketing Planning & Control, 24(8-9), pp.702-720.