During the past six months NVT has been undergoing a study, as part of a...

During the past six months NVT has been undergoing a study, as part of a rationalisation programme to review the profitability of each of its retail stores.

As a result, 30 stores have been identified for closure T with a further 50 stores selected to receive an investment of funds in order to remain profitable going forward. Throughout this process NVTs finance function has worked alongside others in the organisation providing advice and guidance.

Which TWO of the following areas has the finance function most likely been involved with as part of the review?