With the start of a new financial year, it’s the perfect time to revisit your vision, aspirations and goals. 

It starts with shaping and creating your year to achieve the best you can be in Business and in life. 

Fulfilling your hopes and goals, can be challenging, particularly in the current economic environment and cost of living pressures.  It’s a ‘testing’ time and you are not alone if you are finding yourself feeling a little deflated or sometimes almost defeated.  

 What to do! It’s more than just keeping going, it’s how to bounce back! 

There are steps you can take!   

 6 Steps to Building a Better, BEST ever year! 

1. Believe it's possible!  

Self-belief, and belief in others are the foundations of success, achieving your dreams.  This isn’t about wearing rose coloured glasses or burying your head in the sand. It’s about facing the facts, building resilience and having the courage to believe. 

To quote from Alice in Wonderland; ‘Alice laughed: ‘There's no use trying,’ she said; ‘one can't believe impossible things.’ ‘I daresay you haven't had much practice,’ said the Queen. ‘When I was younger, I always did it for half an hour a day. Why, sometimes I've believed as many as six impossible things before breakfast.’ 

For most of us, life isn’t a fairy-tale!  

BUT the power of belief in the ‘possible’ shouldn’t be dismissed or underestimated.  

2. Know, Find your Why.  

What makes you happy, fulfilled.  Know the why, and what success means and looks like! Personal interests, career and more, whatever your endeavours know the measure of your happiness and fulfilment. Monetary reward can be included but it’s that deep feeling of satisfaction, along with energy and excitement that are true indicators of fulfilment. 

3. Attitude is everything.  

You will know if you are hitting the mark, and, conversely, you will know if you‘re not!

Many of you, I am sure, will relate to that sentiment. And many of you have navigated and cut through the hype around this topic and what it takes to be successful.  

Let‘s unpack this!  

Marketing is a long-term, comprehensive strategy of identifying customer needs and positioning a product to meet them. Advertising is a subset of marketing, a direct, paid promotion of a product or brand to create and raise awareness. They work together. 

• Marketing is the research, driving the ‘what and why’ 

• Advertising actions ‘where and when’. 

Hitting the mark in these activities takes a strategic and balanced approach, merging long-term brand building with short-term tactics to reach audiences effectively. 

For success in 2026, trends highlight the need for ‘proof over promises’, words, images and initiatives that focus on authenticity, trust, and combining human creativity with AI technology.  Success depends on creating emotional connections using data responsibly and ensuring cross-channel consistency.  

Big Mac helping understand cost of living pressures  

The humble burger, the Big Mac is affected by the cost-of-living crisis! But if you are a regular Mac Burger eater you already know that! 

We know from the tracking system, the Big Mac index. It measures prices across 55 countries as a way of keeping an eye on the global economy. 

You may recall back in March we presented ‘the Humble burger! A great takeaway meal or measure of Business success.https://www.blackburnaccounting.com.au/blog/218-the-humble-burger-a-great-takeaway-meal-or-measure-of-business-success. 

But, How, what’s driving up prices today 

Let’s start back in 2017 a Big Mac cost $5.80 in Australia. And year by year the price crept up in small rises reaching $6.15 in early 2019. This was prior to inflation that sent us into a cost-of-living nightmare. By 2020 prices steadily increased then the pandemic hit! 

Surprise, can you believe, with consumers stuck at home the cost dropped for the first time in years. Price stayed around $6.40 until 2022 when the cost-of-living crisis hit. Nothing was sparred, goods, essentials like toilet paper and services, plumbers, dentists, all visits started costing more! Ah yes, painful, at the dentist and checkout! 

And the humble burger didn’t escape! 

Let’s look more closely at what’s been happening. 

Across the globe this treat, with the same basic ingredients, bun, beef patties, single slice cheese, pickles, onion, lettuce and blob of sauce is produced at an industrial scale. It’s a mass-produced commodity, linked to the intricacies of the global economy. Suggested by associate professor of economists ‘if the price of a Big Mac’ is moving there’s something really strong going on in the economy at large’. And don't we know that! 

It’s basic economics 101! When McDonalds has to pay more for its ingredients it passes those costs onto consumers. With a smorgasbord of ingredients making up a Mac, including beef, special sauce, wages, rents, Royalties and intellectual property. The list goes on, nothing is spared!  

Examples, bread prices rose, cheese too, add electricity costs. With all corners of business expenses rising - It is forcing sale prices up.  

Inflation, cost of living, watch this space for more and follow the Big Mac index! 

Enjoy your Big Mac! 

• Are you planning your next Conference or Finance Workshop? 

• And are you looking for a ‘Professional someone’ to lead it? 

• Need, want, an experienced, Presenter, Facilitator or Keynote Speaker? 

Yes?  

Who to contact?

Let me introduce you to Tim Blackburn, Accountant. 

Tim is experienced in all these areas and skilled in public speaking and well equipped to present, facilitate or deliver a keynote speech. 

And Tim is ready and available to make your next event the success you want it to be! 

Profile:  

• Director and founder of Blackburn Accounting  

• CPA qualified accountant  

• acknowledged public speaker  

• active Member Toastmasters International 

• Past Director Toastmasters WA. 

• Past President WA Div of CPA Australia 

Workshop Services: 

Tims style 

• develops the Workshop Program tailored to suit your requirements.  

• prepares the materials and delivers content designed to meet the desired outcomes. 

• focus on meaningful connection and interaction with audiences 

Technology, YES, it has redefined the way we do business and will continue to do so! It’s a fact. 

Smart Small Businesses are getting on board adopting various technology solutions to harness digital transformation to support and enable Business growth and efficiency. If you are a Small Business owner, you can’t afford not to take-up what Technoloy offers, the benefits it brings to keep you competitive, by running your Business more smoothly and effectively.

Are you one of them!. Keep reading to find out more, why and how Small Business should take on Technology today!

Technology, is described as ‘the application of scientific knowledge for practical purposes, especially in industry.’ (def: Oxford languages).’ And no-one can dispute its application.

From the earliest beginnings of stone tools, fire and weapons to the present day with advances in artificial intelligence, virtual reality, blockchains and robotics, technology has continuously changed and transformed our lives. 

It was Technology that came to the forefront as we sought answers to counter the impact of COVID. The pandemic fallout brought changes to how we did business, bought, sold and delivered. It reshaped how, where and when people worked. With lockdowns and restrictions Online digital operations became the norm. Going forward, these practices along with technological developments are the new world order.  

5 Reasons Why Every Small Business should take on Technology today 

1. Tech plays a crucial role in redesigning and reinvigorating a Business

2. Tech can save you time, money and effort by streamlining systems & processes

3. It takes the hassle out running day to day Business operations through more efficient data collection and analysis, offers better customer support and improved organisational infrastructure

Have you given up on the notion of New Year's Resolutions, they don’t work or even thinking about it, it's all too hard! 

Or are you one of the many who believe in the power of making a fresh start?

The savvy are already making plans for their New Year New Beginnings with aspirations expressing hopes and promises to make changes for a better you and a better year.

If you want tot get onboard there are simple steps you can take and strategies you can adopt to achieve the outcomes you want!  

Read on for our 7 Top Tips

So what's it all about!

Described by Wiki as ‘A New Year's resolution is a tradition, most common in the Western World but also found in the Eastern World, in which a person resolves to continue good practices, change an undesired trait or behaviour, accomplish a personal goal, or otherwise improve their behaviour at the beginning of a calendar year.’ 

With that in mind are you feeling a little sheepish about last year's declarations, those profound proposed changes that didn’t come to fruition? The ever popular lose weight, exercise more and be a better me! But I won't be dismissive as some readers will have accomplished such goals and more.

New Year, New Beginnings, let's take a different approach to this subject. 

Consider, Making a fresh start! Making this your best year ever!  

Although not announced as part of this year’s Federal Budget, it’s important for employers to note that the superannuation guarantee (SG) rate will increase from the current 10.5% to 11% on 1 July 2023.  

 Employers will need to remember to update your payroll system to comply with this increase.  The new SG rate applies to payments made to workers on or after 1 July 2023.  

 Super guarantee percentage

PERIOD GENERAL SUPER GUARANTEE (%)

• Details can be found on the Australian Taxation Office website.
• Contact Blackburn Accounting if you need help or advice with this or other accounting matters. 

Are you feeling foggy headed, not from Christmas cheer overindulgence but from debt acquired during your Christmas shopping frenzy.  

Santa has left, the decorations are down, and the Christmas tree is carefully stored away but the debt isn’t.  Debt, it’s hanging about giving you a horrific headache.

You are beginning to feel the strain and struggle of financial stress and understanding the bleak impact it is having on your life. It's daunting!

What to do! Who to turn to? 

Keep reading

We have compiled our 8 Best Tips to help cure your financial woes. 

Productivity performance, or lack of, is the challenge facing us, our economy and quality of life. 

Australia, according to the ABS reports while there was a 0.2% increase in GDP for the March quarter with a 1.3% increase on a year-to-year basis, indicates a slower pace of growth. Of concern, as highlighted by the Productivity Commission, is labour productivity. Labour productivity since the COVID pandemic has stagnated and in some sectors has seen a decline. 

Lets investigate! What are the problems! What are the solutions? 

To find answers, a roundtable meeting is planned to bring leaders together. In the words of Prime Minister Albanese, living standards will be central to discussions, ‘how to tackle stagnating productivity and propel Australia into a stronger future.’ 

At the grass-roots level, what does Productivity performance and challenges look like for SME’s Businesses? More importantly, what are the answers to overcome these challenges? 

You may have experienced these.   

Workplace Productivity challenges include: 

• Employee disengagement  

• Poor communication 

• Time management is lacking  

• Inadequate training 

• Overwork and burnout 

• Technology barriers 

• Inefficient processes & systems 

• Regulation barriers 

What supports Productivity? 

• Improved Task & Time Management  

• Staff satisfaction 

• Workforce skilling, training & recognition 

• Technological advances 

• Government initiatives  

7 Strategies & Solutions to Tackle Productivity Problems

It's a fact, that Australia’s economy was built on the passion and productivity of small Business, from the traditional ‘family-run’ corner shops, pubs, cottage industries, farming and more. 

With its unique features, the ability to adapt, along with flexibility, creativity and innovation and some risk-taking Small Businesses' have contributed to the economic health and wealth of our society.

In essence, Small Business has been an essential part and backbone of our nation providing a critical source of employment and economic growth that has served us well. And continues to do so!

With recent calls from Federal Treasurer Dr Jim Chalmers for improvement in productivity what better time to consider your Business’s productivity performance and potential for growth? 

 What is P for Productivity! What Does it Mean and Why is it Important for Your Business 

Productivity in business is a measure of economic performance that compares the amount of goods and services produced (output) with the amount of ingredients (inputs) used to produce those items. Simply put, ‘the measure of production efficiency’! 

Why is Productivity Important? 

It is important to us all, as workers and consumers, Business owners and Government policymakers as it shapes our economy’s welfare and ability to support generations now and in the future. At a national level it captures an economy's ability to harness its physical and human resources to generate output and income.

•  Productivity means how much you produce by the number of employees or hours worked.     
•  Productivity growth is described as the process by which people get more, (greater profits & higher wages) from less (less effort, fewer resources, fewer hours at work), overtime. 

Many factors affect productivity growth, such as; technological improvements, economies of scale and scope, workforce skills, management practices, changes in other inputs (such as capital), the stage of the business cycle and competitive pressures.

 Productivity in Small Business can make it or if lacking can break it!   

Being more productive helps grow your Business because it increases profitability, and who doesn’t want the benefits that provides.    

 6 Tips to Increase Productivity in the Workplace: 

1. Create a Culture of Productivity

2. Aim for Achievement 

Yes! 

READ on for 6 Ways to Avoid Toppling over the pricing Edge!  

As we face the mountain of inflation and rapidly rising price increases no one is immune. Business is grappling with supply, wage and production costs that in turn are passed onto their customers.

Some Small Business many may be facing their Pricing Tipping Point! 

But what to do to avoid toppling over the edge!

Your most valued asset is your customers and clients. Without them, there are no sales and no revenue. Simply raising prices if used as a blunt instrument can be damaging and harm customer relationships.  No Business wants disgruntled unhappy customers! or to lose them.   

Keep reading, there are pricing solutions.  

Smart Businesses see an opportunity to develop new customer relationships that acknowledge price pain points while still preserving margins. This approach is the art and science of pricing management.

6 Tipping Point Pricing Solutions: 

1. Communicate honestly with your Customers: Be upfront and open about price changes, and why they are needed. Clear and transparent communication is vital and will help mitigate any backlash.  Most will understand and appreciate you are running a business. 

2. Deliver Excellent Service, Value and Quality for Money: Ensure you deliver on all of these. Focus on customer satisfaction and provide a shopping experience that brings them back for more.  Back this up with customer surveys to know what your customers really want and need or would like!

3. Creative Pricing policy: One price size doesn’t fit all! Take the time and effort to explore the science of pricing and develop your pricing strategy accordingly.  For example, price changes tailored to product segments or items. Customers will react differently to price increases depending on how price sensitive they are. In simple terms, adjust price based on customers willingness to pay on product differentiation. 

4. Monitor the Market: keep abreast of your competition and their pricing and marketing strategies.  In the world of ECommerce shoppers are just a click away from a range of best deals and offers. Know what’s going on to be in the game.

The Great Debate! 

From articles circulated and conversations overheard, opinion has it that both scenarios, the Office or Working from Home, have their positive and negative aspects! Most likely you have expressed your thoughts, whether as a Small Business owner or employee or both!

But isn't the answer simply, ‘finding the RIGHT balance for optimal productivity in any work environment’?  

YES! 

Don't wait, act now! Smart Businesses tailor their approaches to suit the needs of employees and provide ongoing support to get the best results and outcomes for all parties. 

In essence, where there is the opportunity, the solution lies in offering various working models, Office, Home or Hybrid arrangements.

But let’s take a closer look and examine the question considering the arguments, the pros and cons of both positions.

The Advantages of Working in an Office Environment: 

• Provides the opportunity for Teamwork, collaboration and social connection and the benefits found as part of the office culture.  
• Fosters increased productivity by providing peer support, and face to face interaction that allows for better communication and problem-solving. 
• Greater overall career development and growth opportunities in this setting

The Benefits of Working from Home for Increased Productivity:

• The advantages include providing personalised workspace, flexibility in routines, and reduced stress with efficiency gains in time and travel avoiding long commutes.

• This model is particularly suited to the self-motivated, highly organized and disciplined worker. 
• There was increased productivity in occupations that required a high degree of focusedor independent work such as software engineers.

The Challenges of Maintaining Productivity in the Office Situation:

The Great Debate!  

From articles circulated and conversations overheard, opinion has it that both scenarios, the Office or Working from Home, have their positive and negative aspects! Most likely you have expressed your thoughts, whether as a Small Business owner or employee or both!

But isn't the answer simply, ‘finding the RIGHT balance for optimal productivity in any work environment’?  

YES! 

Don't wait, act now! Smart Businesses tailor their approaches to suit the needs of employees and provide ongoing support to get the best results and outcomes for all parties. 

In essence, where there is the opportunity, the solution lies in offering various working models, Office, Home or Hybrid arrangements.

But let’s take a closer look and examine the question considering the arguments, the pros and cons of both positions.

The Advantages of Working in an Office Environment: 

• Provides the opportunity for Teamwork, collaboration and social connection and the benefits found as part of the office culture.  
• Fosters increased productivity by providing peer support, and face to face interaction that allows for better communication and problem-solving. 
• Greater overall career development and growth opportunities in this setting

The Benefits of Working from Home for Increased Productivity:

• The advantages include providing personalised workspace, flexibility in routines, and reduced stress with efficiency gains in time and travel avoiding long commutes.

• This model is particularly suited to the self-motivated, highly organized and disciplined worker. 
• There was increased productivity in occupations that required a high degree of focused or independent work such as software engineers.

The Challenges of Maintaining Productivity in the Office Situation:

• Office distractions include the unrelenting ‘chatterbox’, unnecessary meetings and interruptions, along with office politics and conflicts, all affecting productivity and output. 
• But all these ‘issues’ can be addressed by developing and implementing counter strategies.

 The Struggles and Solutions for Staying Focused when Working from Home:

• Struggles include unplanned, unrelated distractions and interruptions affecting attention to the task, along with a lack of suitable ‘office’ tools, equipment and resources that can hamper both output and work satisfaction.
• Additionally, feelings of disconnection, isolation and loneliness, being away from the office hub can emerge, affecting focus and concentration.
• To lessen these impacts research suggests the solution lies in having skilled Managers. Those prepared to listen, act and support their employees to achieve better results and outcomes for all concerned.

6 Top Tips for Maximising Productivity in all Settings, Office and Home, Remote arrangements:

1. Engage with your Team, Employees to design and adopt effective communication strategies

Managers, leaders, staff, we are all included! We can always find ways to improve productivity! 

Did you know, results show that outstanding work productivity comes from a Business culture that empowers its employees to find and develop their own style to achieve maximum performance. 

Makes sense that smart Businesses support methods encouraging best practice and habits to improve individual and Team output.  Everyone’s a winner, greater satisfaction, better outcomes!!

Read on to find our 6 Tips on ‘how to increase and generate the highest return on work productivity’!   

1. Create a Culture of Productivity 

This begins by cultivating the best possible environment to support it.  Features include: 

• Lead by example with your work practices

• Reliability and accountability are essential 
• Have healthy boundaries around deliverables and deadlines
• Have a balanced daily routine 
• Be organized. Review your calendar weekly
• Daily, check tasks progress, completed, unfinished and reschedule as needed

• Avoid distractions
• Stay focused

2. Aim for Achievement  

• By setting goals and targets with measurable milestones
• Track your time, effort and output

• Unravel the result in terms of ‘value’, importance to the Business and personal goals
• Purpose and passion are key to personal growth and success

3. Revise Business practices 

• Revise, refine practices if needed
• Choose the appropriate means of communication to suit the situation, text, call, email, meeting Read more...

Leaders and Managers do you see yourself in the following!

 Are you a good Leader?  

A good leader has integrity, courage, respect, compassion and resilience, qualities they display, earning trust and loyalty. They communicate the vision and positively influence others. Learning agility is a strength.

Check these Leaders Traits and Characteristics: 

• Leading by example- earning the respect of others by your actions, reliability and honesty  

• Enthusiasm – displaying positive energy, interest, motivational   

• Self-awareness – knowing and understanding your own strengths and weaknesses  

• Decisiveness – ability to make decisions quickly if needed 

• Avoids micromanaging – steps aside, has trust and empowering staff 

• Open minded - to new ideas, knowledge and continuous improvement  

• Fairness – treating all fairly, without discrimination or favouritism 

 Being an Effective Manager:

Proverb: the fastest doesn't always win the race, nor does being the loudest voice in the room necessarily mean respected authority!  

Have you experienced this loudest voice? The Leader who never stops talking, has an opinion and controls every conversation, dominating the meeting agenda. This showmanship is tedious, tiresome, and boring. 

Enter the ‘quiet’ Leader. This Leader leads without fanfare or fuss, doesn't have to control every discussion or speak the loudest to be heard or followed. Respect is gained by quiet reserve, not the focus, bellowing instructions, and hogging the conversation. 

As modern workplaces become more fast-paced, challenging and complex, the Quiet Leader is finding their place providing reflective and thoughtful leadership. Leadership is not about how often someone speaks; a key strength is knowing when not to speak! 

Is this you? 

6 Key Characteristics, Traits and Attributes of a Quiet Leader 

1. Leading by example: Authenticity, demonstrating values through presence, and action, acting as a stabilising force rather than the centre of attention. They signal authority before speaking through non-verbal communication, and subtle cues that communicate composure and authority without dominating the room or conversation.  

   Read more...

to review, rethink and revise without regret! And rejoice in your achievements!

Where has the year gone! Most likely something you have exclaimed at this time of the year.

And followed by critically asking, what have I done, accomplished, and achieved or not!

Don't stop there, take the time, without regret, to reflect. There are benefits!

It takes courage but reflection is a great opportunity to learn, grow and set new goals for going forward. Simply put, reflecting, auditing, planning and preparing based on the past year will set you up to find and enjoy fulfilment and success in the coming year. 

Reflection is looking back to learn from past experiences, to review without regret, celebrating, preparing and going forward.  

7 Questions of Reflection 

Ask and be honest with your answers:  

1. What is my best memory of the year

2. How would I describe the year

3. What were my highs and lows. Achievements and unmet challenges

4. What worked, what didn’t 

This time last year we covered the burning issues of cost-living-pressures, high inflation and consumer confidence!

12 months on, here we are still battling and countering the effects of price increases that are impacting our lives. Discretionary spending now is the way forward for many. This habit is reflected in a recent headline, 'cost of living bites down on West Australians' with comments 'the community is broadly attempting to rein in spending, or at least choosing where to spend their money' (West Newspaper). Yes, whether consumers or small Business operators, no one can escape these pressures.

What's changed?

The good news is our inflation has been coming down, a sign that tighter financial conditions have dampened upward pressure.  But be aware of the Reserve Bank's position, announcing it is ready to act as needed. Increase or decrease, it's a wait and see, a situation keeping many on edge. Not so happy are mortgage holders arguing they are still hurting by the increased interest rates and struggling with everyday expenses. 

For others, although household budgets are under pressure, and some travel plans are on hold, many are still willing to enjoy their treats, taking staycations, Gym memberships,  grabbing that morning takeaway coffee and dining out. Smashed avocado is still on the menu! and entertainment, live concerts are also popular. The summer holiday break and new years resolutions seen as driving this spending. 

This trend supports the more resilient industries, hospitality, beauty and fitness. These Business in return provide employment opportunities for a mostly casual workforce, with many of these taking on more than one job to ease household pressures. This now described as the 'poly-employment' trend.  

Other good news! 

Rituals have been part of civilization for thousands of years with social rituals providing emotional comfort and belonging, group cohesion and to practice solidarity. Simply said, they shape and bind a society together.

This evolves by combining a sequence of 'ritual' activities involving words, gestures, actions and sometimes revered objects. Their purpose is varied and can include strengthening social bonds, supporting the emotional needs of followers or fulfilment of religious ideals or obligations.  

Rituals do matter! 

They influence our behaviours playing a part in our everyday lives, by providing purpose, direction and connection. 

Just think about it! Most of us are creatures of habits, with regular rituals. For some, its a morning coffee and reading the paper, while others, such as sport stars, have rituals, routines and habits on game day to help them prepare.  Births, Weddings, Funerals, Festivals and seasonal ceremonies are examples of social rituals we observe. 

It's no different in the Workplace there are existing rituals but there is the scope to create new ones!

• A workplace is described as a community of people working towards a common goal, and like other communities uses rituals to help build rapport, stay aligned, and improve motivation.  
• Workplace rituals designed to increase employee engagement when followed by the team have the power to influence and positively impact outcomes.  Rituals boost company culture as they make employees feel more connected to their colleagues and the organization.

What are Workplace Rituals and Why do they Matter – The Benefits! 

Workplace rituals include:

• gatherings, like Team Meetings
• award presentations
• Leadership Workshops
• birthday milestones
• ‘set’ Staff Friday lunch dates

Rituals matter because they can:   

• shape, define and build company culture 
• help during times of change and uncertainty 
• boost focus and increase creativity
• help recognise your Team
• motivate and unite Teams to excel
• provide opportunities to come together  

The Benefits:

• allow us to network
• interact with our peers
• share experiences
• build connections and relationships.
• to be part of and engage in a special occasion.  
• foster organisational positive behaviours and citizenship  

Rituals have the power to positively impact the Workplace by: 

In your way, there they are Roadblocks, barriers and obstructions, holding you back, stopping you from achieving the success you and your Business deserve!

You may be feeling such obstacles are insurmountable and too difficult to deal with.  You are daunted, overwhelmed and even exhausted trying to find answers! 

But don’t give up, there are strategies you can adopt to overcome them. You can achieve the success you deserve!  

 READ on, to learn how you can bypass Roadblocks to achieve your Business Success. 

Let’s get started by looking at some possible Roadblocks  

• Cashflow challenges
• Under utilising resources
• Lack of confidence
• No Marketing Plan
• Poor Customer Service
• Time

Are these familiar to you? 

Yes! Check these 6 Tips 'how to get around them'. 

 1. Cashflow Challenges:

A barrier for many small Businesses, you find you are robbing Peter to pay Paul, and with no Financial Plan or Strategy you are operating on the edge. Stressful and often nail-biting times.

To overcome this barrier 

Simply put, ‘good supplier and customer management will ensure you have a consistent flow of money coming in from sales to be able to pay your bills’. And don’t we all want that? 

There are ‘9 Ways to Help get your Cash Flow flowing’! Click on the link......... https://blackburnaccounting.com.au/blog.

2. Under utilising Resources: 

This can be both human resources and equipment that are available but not fully utilised or employed efficiently to maximum capacity and capability.  Employees lacking training, or without empowerment are wasted resources. Equipment may be in need of upgrade or repair. In this situation, productivity is compromised.

To remove this obstacle