This post analyses the ACCA SBL June 2024 Pre-Seen, relevant for those studying to become a Chartered and Certified Accountant.

The ACCA Strategic Business Leader (SBL) June 2024 exam pre-seen material provides vital information for candidates to analyze and prepare effectively. This analysis focuses on Praecuro Vet Services Ltd (PVS), a significant player in the pet veterinary services industry in Arland. By examining the strategic position, challenges, and industry dynamics, we aim to provide a comprehensive understanding that will help in anticipating potential exam questions.

Detailed Case Study Analysis: ACCA SBL June 2024 Pre-Seen

Industry Overview: Pet Vet Services in Arland

The pet vet services industry in Arland is a rapidly growing sector driven by increasing pet ownership and advancements in veterinary care. The industry employs nearly 36,000 people and generated $2.5 billion in revenue as of March 2024.

Download the ACCA SBL June 2024 Pre-Seen (PVS)

Growth Drivers:

Increasing Pet Ownership: Pet ownership has been rising for a decade, with a notable surge among younger demographics (16 to 34 years old).

Advancements in Veterinary Care: Innovations in pet nutrition, diagnosis, and treatment are extending pet lifespans, increasing demand for veterinary services.

Healthcare Plans: The popularity of pet healthcare plans, which spread treatment costs over several months, is making complex treatments more affordable.

Market Structure:

• The industry is dominated by three multinational organizations controlling 52% of the market. Additionally, there are three large independent regional players and numerous smaller local businesses.

• This consolidation is driven by economies of scale and the profitability of the industry, attracting multinational corporations, particularly those with pet food divisions.


Staff Shortages: There is a nationwide shortage of veterinarians, exacerbated by high training costs and increasing demand for services.

Competitive Pressures: Intense competition on pricing and service quality, with new entrants like budget pet superstores and online medication providers disrupting traditional business models.

Environmental Concerns: The industry’s carbon footprint, primarily from waste production and resource consumption, is under scrutiny, potentially leading to negative publicity similar to that faced by the human healthcare sector.

Company Overview: Praecuro Vet Services Ltd (PVS): ACCA SBL June 2024 Pre-Seen Analysis

PVS is the fifth largest veterinary organization in Arland, operating for 32 years and managing 168 clinics in the southern region. The company employs 2,490 staff, including 860 veterinarians, 925 vet nurses, and 705 support staff.

Strategic Position:

Location: Over 85% of PVS clinics are in town centers, providing convenience with accessible parking and public transport options.

Innovation: Historically known for innovative services such as behavioral therapy and acupuncture for pets.

Quality of Service: PVS has a strong reputation for excellent client service and patient care, often reflected in its numerous awards.

Current Challenges:

Revenue Decline: PVS has been losing market share annually since 20X0 due to aggressive pricing strategies by competitors.

Innovation Stagnation: Despite a history of innovation, PVS has not introduced any new services in the past two years.

Operational Hours: Limited to 8:30 am – 5:30 pm, Monday to Friday, PVS is under pressure to extend hours to meet client demand for more flexible consultation times.

Financial Performance and Risks

PVS’s financial health is impacted by several factors:

Revenue and Profitability:

• Despite its strategic advantages, PVS is experiencing declining revenues due to increased competition and price sensitivity among clients.

• The introduction of the PVS Healthcare Plan aims to enhance client retention but impacts cash flow due to deferred payment structures for expensive treatments.

Cost Structure:

• Major cost components include staff salaries and training, medical supplies, and administrative expenses. Rising costs and competitive pressures necessitate a reevaluation of the cost management strategy.

Risk Management:

Competition: Fierce competition from both established players and new entrants.

Staff Retention: High turnover rates and recruitment challenges in a competitive job market.

Regulatory Compliance: Ensuring compliance with health and safety legislation and other regulatory requirements.

Adverse Publicity: Potential negative publicity from mistakes in diagnosis or treatment.

Technological and Market Innovations

Technology is rapidly transforming the pet vet services industry, influencing both clinical practices and business operations. For PVS, keeping up with these advancements is crucial for maintaining competitive advantage.

Clinical Innovations:

Advanced Diagnostics: The integration of artificial intelligence (AI) and machine learning in diagnostics can significantly improve the accuracy and speed of diagnosing pet health issues.

Telehealth Services: Telehealth offers a flexible and convenient way for pet owners to access veterinary advice and consultations remotely. This is increasingly becoming a standard service offering among leading veterinary organizations.

Surgical and Treatment Advances: Innovations such as minimally invasive surgeries and improved pain management techniques, including acupuncture, are enhancing the quality of care for pets.

Business Operations:

Client Management Systems: Modern business management software can streamline operations, improve client communication, and enhance the overall client experience. PVS’s current system is outdated and could benefit from an upgrade to a more integrated and efficient platform.

Digital Marketing: Utilizing digital marketing strategies, including social media, search engine optimization (SEO), and targeted online advertising, can significantly increase PVS’s visibility and attract new clients.

Online Booking and Teleconsultations: Offering online booking systems and teleconsultation options can improve accessibility and convenience for clients, aligning with their increasing demand for flexible consultation times.

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Strategic Recommendations for PVS

To address the challenges and leverage opportunities in the ACCA SBL June 2024 Pre-Seen, PVS should consider the following strategic actions:

Enhance Service Offerings:

Expand Telehealth Services: Develop and integrate a comprehensive telehealth platform to provide remote consultations, which can alleviate pressure on clinic hours and meet client demands for 24/7/365 access to veterinary services.

Innovate and Diversify: Reinvigorate PVS’s innovation strategy by introducing new and advanced treatment options, leveraging AI for diagnostics, and exploring complementary services such as pet wellness programs.

Operational Efficiency:

Upgrade Technology: Invest in a modern, integrated client management system to improve operational efficiency, data management, and client communication.

Flexible Working Hours: Extend clinic operating hours to evenings and weekends to cater to client needs and reduce the burden on staff during traditional hours.

Human Resource Strategies:

Attract and Retain Talent: Develop a comprehensive talent management strategy that includes competitive salaries, continuous professional development opportunities, and a supportive work environment to attract and retain skilled veterinarians and vet nurses.

Improve Work-Life Balance: Implement policies that promote work-life balance to reduce stress and burnout, thereby improving staff retention and job satisfaction.

Marketing and Client Engagement:

Digital Marketing Campaigns: Launch targeted digital marketing campaigns to increase brand awareness, attract new clients, and highlight PVS’s unique service offerings and expertise.

Client Loyalty Programs: Strengthen client retention through loyalty programs, special offers for long-term clients, and enhanced customer service initiatives.

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Potential Exam Questions: ACCA SBL June 2024 Pre-Seen

With a detailed understanding of PVS and the pet vet services industry, here are some potential exam questions that align with the ACCA SBL June 2024 Pre-seen exam:

1. Strategic Analysis:

• Question: How can PVS leverage its strategic position and competitive advantages to regain market share in the pet vet services industry in Arland?

• Answer Guidance: Discuss PVS’s unique service features, such as its town center locations and history of innovation. Recommend strategies like enhancing telehealth services, investing in new technologies, and expanding operational hours.

2. Innovation and Technology:

• Question: Evaluate the impact of integrating advanced diagnostic technologies and telehealth services on PVS’s operational efficiency and client satisfaction.

• Answer Guidance: Analyze how AI and telehealth can improve diagnosis accuracy, reduce consultation times, and offer greater flexibility to clients. Consider the cost-benefit analysis of these technologies.

3. Human Resources and Organizational Culture:

• Question: Analyze the staffing challenges at PVS and propose strategic initiatives to improve recruitment, retention, and overall staff wellbeing.

• Answer Guidance: Address issues such as high turnover, recruitment difficulties, and work-related stress. Suggest initiatives like competitive compensation packages, professional development opportunities, and policies promoting work-life balance.

4. Financial Performance and Risk Management:

• Question: Assess the financial risks faced by PVS and recommend strategies to enhance its financial performance and sustainability.

• Answer Guidance: Evaluate the impact of competition, cost management, and deferred payment plans on cash flow. Propose financial strategies such as cost control measures, pricing strategies, and diversification of revenue streams.

5. Sustainability and Corporate Social Responsibility (CSR):

• Question: How should PVS address the environmental impact of its operations and develop CSR initiatives that align with its strategic objectives?

• Answer Guidance: Discuss the environmental challenges associated with veterinary services. Recommend CSR initiatives like waste reduction programs, sustainable sourcing of supplies, and community engagement projects.


Preparing for the ACCA SBL June 2024 exam requires a comprehensive understanding of the pre-seen material, strategic insights, and real-world business implications. By focusing on the key issues faced by PVS and the broader industry trends, candidates can develop well-rounded responses that demonstrate their analytical and strategic thinking skills. Good luck with your studies and exam preparation!

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