FINANCE SECTION

Responsible for full set of accounts, management reports, internal controls, cash flows, administration, and statutory compliances Reporting to Group Financial Controller Overall Financial, Management and Administration reporting functions

FINANCE INFORMATION

CAPITAL INFORMATION
i. ii. iii.

iv.

v.

The capital around RM 1.5 million. No loan for the beginning operation. The capital spent by all the managing directors. Strategies to the company in order to reduce cost ( interest) Giving chance to the managing directors to get the huge share in this company.

SHARE HOLDER

COSTING
SETUP COST = RM 651877.40 FIXED COST= RM 3500.00 VARIABLE COST= RM 167086.34

COSTING

COST PER CUP CAKE
= (Variable cost + Fixed cost) (Production/ day X working day/month) (RM 167086.34+ RM 3500.00) (9000 X 22)

=

= RM 0.86 per piece cup cake

PROFIT PER CUP CAKE
= REVENUE COST – COST PER CUP CAKE
= RM 1.25 – RM 0.86 = RM 0.39 @ 45 %

PROFIT PER MONTH
= Sales value per month - Costing per month = (RM 1.25 *9000*22 - RM 0.86 *9000*22 ) = RM 247500- RM 170280 = RM 77220 ( Profit / month)

BREAK EVEN POINT
BEPQ = (Total cost) (R + v) Total cost= Fixed cost + variable cost R= Revenue cost v = variable cost per unit

BEPQ = (RM 3500+ RM 167086.34) (RM1.25- RM 0.86) BEPQ = 431926.5128 pieces

BEPQ GRAPH

Variable Cost

Fixed Cost

437400.8718

BEP=

Break even point quantity (Working day per month X productivity per day)

=

431926.5128 pieces 22 X 9000

= 2.18144 months = 3rd months