Paula is a business analyst working for a small bespoke furniture manufacturing company. The newly appointed chief executive, Beverly, has asked Paula to lead an initiative to refresh and restate (where necessary) the organization’s plan for the next financial year. Paula recently led a planning worksope with senior managers and has made the following notes about issues raised in the worshop:

The company….

a) Aims to supply 10% of the local bespoke furniture market by the end of the financial year.

b) Will Invest In local radio advertising and appoint a creative team to develop an appropriate advertisement

c) Will await the final draft of the annual accounts before considering investing in a new range of high-tech chairs.

d) Will adopt new 3D printing technologies to gain an advantage when quoting for bespoke furniture designs

e) Recognises that bespoke furniture will always be more expensive than mass-produced, standard furniture

Which of these notes will go into her MOST analysis?