What have you learned about strategic management accounting (SMA) and value from the recap video in 2.12? M1 Part A 2. What is the role of strategic management accounting? M1 Part C 3. How can the SWOT analysis be used for strategy analysis? M1 Part E 4. How can the product life cycle (PLC) analysis be used for strategy analysis? M1 Part E 5. What is the BCG approach? What have you learned from this approach? M1 Part E 6. According to the PEST, what should be considered in the external analysis of an organization ’ s strategy? M1 Part E 7. What was the most difficult for you (if there was any) in this "MODULE 1"?