1. Carla wondered how to use the information she had gathered and has asked you to complete the financial analysis of divisional performance begun by Eugene, including a detailed analysis of operations for each division and in total for GMPHS. Include an analysis of the profitability of the three customer groups in the Heating & Air Conditioning Division.
2. Identify what you think are the key strategic issues(CSF) and operational issues. Strategic issues relate to the organization's relationship with its environment in general and its customers in particular. Operational issues relate to how things are working within the organization.
3. Recommend strategic changes Carla should implement in order to deal with the strategic issues that you identified in (2).