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按《特种设备安全监察条例》规定，特种设备使用单位不必制定事故应急措施和救援预案。()

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按《特种设备安全监察条例》规定，特种设备安装、维修保养、改造单位必须对特种设备安装、维修保养、改造的质量和安全性能负责。()

按《特种设备安全监察条例》规定，电梯、起重机械、客运索道、大型游乐设施的重大维修过程，必须由施工单位的自检纪录，自检合格后，即可投入使用。()

《特种设备安全监察条例》适用于特种设备的设计、制造、安装、使用、检验、维修保养和改造。()

4 Diverse Holdings Plc has five wholly-owned subsidiary companies. These are:
(i) Organic Foods Ltd (OFL) which is involved in the production and sale of organically grown fruit and vegetables.
OFL has built up a very good reputation as a supplier of quality produce.
(ii) Haul-Trans Ltd (HTL) which was acquired on 1 December 2005 and is involved in transporting a range of
products on behalf of third parties.
(iii) Kitchen Appliances Ltd (KAL) which is involved in the manufacture and sale of small, manually-operated kitchen
appliances. KAL has recently suffered from squeezed margins as a consequence of competition from low cost
imports.
(iv) Paper Supplies Ltd (PSL) which manufactures and sells a narrow range of stationery products to two distributors.
(v) Office Products Ltd (OPL) which manufactures and sells computer workstations with unique design features
which are highly regarded by health and safety experts.
The management accountant of Diverse Holdings Plc has gathered the following actual and forecast information
relating to the five subsidiaries:
Required:
(a) Identify and comment on FOUR advantages that may be gained as a result of the adoption of a formal system
of strategic planning. (4 marks)