Ooo..thx...
i missing the 9 eledi~~

because the question is a impairment test question..
it is compare the CA to RA...and it is compare the 3.0 to 3.3 so no goodwill is impaired..
and so i wat i feel weird is why they wan to add the negative goodwill to find CA before they compare to RA...

basically is juz a graph that shows all the activities in a company..
and there are 2 types of activities which is primary and supporting...the definition read urself..

and this framework is to use by a company to identify 'value activity' which is activity that create value to customer.

basically, the value can be differentiate to low price(low cost strategy) and quality(differentiation strategy) which encourage a customer to buy a product.

Other than that, we may used it in the review current position question, we use it to identify the linkages internally and externally(linkages network). and there may some advantage related to having robust linkages for eg strong linkage which supplier so the supplier will understand our company well and deliver the quality of material and send it timely.so we can hold lower lvl inventory and save cost...and etc..

for the implementation for service industry, actually not very clear about wat u asking about?
is which part of implementation??