Tassal Group Ltd is an Australian company that farms Tasmanian Atlantic salmon. Tassal sells its products to both consumers and retailers and in doing so has recently become the leader in Atlantic salmon production in Australia. The company was originally established as a private company in 1986 and continued to grow until November 2003 when the company became publicly listed on the ASX. Since then, the company has continued to grow and currently employs over 900 people (Tassal.com.au, 2014). The company's main activities are to develop and maintain a "zero hazard environment" for all employees. This idea states that employees must maintain a compliant orientation and ensures that leaders focus on accountability and performance management, while ensuring operations run smoothly (Tassal Group Ltd, 2014). Tassal Group Ltd is also committed to providing long-term sustainable returns to their company's investors and shareholders. Tassal believes it is essential to ensure that its product is highly appreciated by the public. The image created by Tassal is that their product is ethically valued and produced using ethical methods. This is an important image that Tassal intends to maintain. The final key activity undertaken by Tassal is ensuring its ability to meet market demand for its product. They aim to balance their supply levels with those of market demand in order to maximize business operations. Describe how your business is both a surplus and deficit unit. A deficit unit can be described as a borrower or user of funds (Viney and Phillips, 2012, p. At several stages of the financial year, Tassal can be classified as a deficit unit. These are the periods when flows of cash ...... middle of paper ......ws of the company to rent equipment used for agriculture and production This use of financing allows Tassal to avoid a significant loss of capital. when purchasing equipment Instead, they are able to make periodic payments, which provide a distribution of funds rather than a large upfront outlay so Tassal is able to focus on its business. key to ensuring growth and continued long-term returns for investors By avoiding large capital expenditures, these funds can be retained, thereby increasing profits that directly affect the company's shareholders. Conclusion, Tassal Group Ltd uses a variety of financing tools, through many different financial institutions. This allows the business to operate consistently on a daily basis and can therefore focus on achieving key business activities and objectives..