Hi,

I'm currently training with a couple cases and am trying to do an Issue Tree. However, I'm struggling a bit with the MECE concept.

The case is about a hospitality business which is about to open in the middle of the COVID pandemic and the manager asks you to prepare for the situation. I don't have any further information for now. 

Smart basic question: How can the Hotel mitigate the negative impact of the pandemic on financial and non-financial performance in the two years following its opening? 

Next step is to create the Issue tree. 
For the financial part, this is quite straight-forward:

1.) How can costs be reduced? 

• 1.1) How can variable costs be reduced?
• 1.2) How can fixed costs be reduced?

How can Income be improved etc…

However, the non-financial aspect is a bit more complex. I'm not at all sure how to structure this issue in a MECE way. I was thinking about an internal / external split, but I'm not sure if this works. 

How would you tackle this problem? Is there a good MECE framework for non-financial aspects or should I use a completely different basic question?

Thanks a lot in advance and best regards