To prioritise an objective, pick the objective the evidence in the case supports most strongly right now, and show the link between a specific fact and that choice. Opinion alone does not earn application marks.
This lesson uses the conflict skills from explaining a conflict between two objectives: once two objectives pull apart, the case must tell you which one to put first.
What counts as useful evidence?
Useful evidence is a fact from the case that changes how risky or valuable an objective is. Examples are the bank balance, the monthly bills, the age of the business, signs of customer demand, or a stated deadline.
A fact is not useful just because it appears in the case. A detail about packaging colour does not help you decide between survival and growth. Cases often include such details on purpose.
A method for prioritising
- Name the competing objectives the case sets out.
- Select two or three facts that bear on those objectives.
- Link each fact to an objective: does it make that objective more urgent, safer or riskier?
- Decide and justify: “X comes first because the case shows…”
- Add a limit: what would change your mind.
Worked example
Madu Hutan Sdn Bhd sells jungle honey from Kuala Lipis. The owner wants to grow by supplying a supermarket chain, but also needs the business to stay financially stable. The case states:
- The bank balance is RM6,200.
- Rent and wages come to RM9,000 each month.
- The supermarket order is worth RM30,000, but it pays 60 days after delivery.
- Producing the order would cost RM18,000, paid before delivery.
- The honey comes in three flavours and has a green label.
Step 1, objectives: growth (win the supermarket) and survival (stay able to pay bills).
Step 2, relevant facts: the balance, the monthly bills, the 60-day payment and the production cost. The flavours and label are not relevant here.
Step 3, link each fact:
- 6,200 ÷ 9,000 is about 0.69, so the cash on hand covers less than one month of rent and wages. That makes survival urgent.
- Producing the order costs RM18,000, but there is only RM6,200 in the bank. The shortfall is 18,000 − 6,200 = RM11,800 before any rent or wages are paid.
- The RM30,000 arrives only after 60 days, so the order raises profit later but makes cash tighter first.
Step 4, decision: “Survival should be prioritised, because cash covers less than one month of fixed payments and the supermarket order needs RM18,000 upfront with payment only after 60 days.”
Step 5, limit: “This would change if the business could finance the RM11,800 gap, for example with a short-term loan, or if the supermarket agreed to pay sooner.”
The profit on the order is 30,000 − 18,000 = RM12,000, which makes growth attractive. The conclusion is not “reject growth” but “put cash stability first, then pursue growth once it can be funded”.
The mistake to watch for
A common slip is to choose an objective because it sounds bigger.
Mistaken answer: “Growth should be the priority because bigger businesses earn more profit.”
This is a general claim. It uses no fact from the case, and it ignores a bank balance that cannot fund the order.
The correction is to start with “because the case shows” and quote the fact. If your reason would fit any business in any case, it is not yet evidence.
Check yourself
1. From the list, which two facts help decide between survival and growth for a café? (a) The café has RM48,000 in the bank. (b) Monthly fixed payments are RM12,000. (c) The owner likes jazz music. (d) The walls are painted blue.
Show answer
Facts (a) and (b). Together they show cash covers 48,000 ÷ 12,000 = 4 months of fixed payments, which suggests survival is not under immediate pressure. Facts (c) and (d) are not relevant to the objective decision.
2. A student writes: “The owner should focus on survival.” Rewrite it with one fact from the Madu Hutan case.
Show answer
“The owner should focus on survival because the bank balance of RM6,200 covers less than one month of the RM9,000 rent and wages.”
3. What single fact in the Madu Hutan case could make growth more reasonable?
Show answer
Any fact that closes the cash gap, such as the supermarket agreeing to pay on delivery, or a loan that covers the RM11,800 shortfall. Either reduces the risk that growth drains the cash needed for survival.
Where this leads next
A priority is only half a conclusion, because its results arrive at different times. Continue with distinguishing short-term and long-term consequences. You can plan the structure of a case answer with the business case-answer planner, and see why cash and profit differ in the cash versus profit bridge.
If you find the right facts but still hesitate to commit to a judgement, our teachers work on exactly that in online one-to-one Business tuition.