Faculty of Business (FOB)

ASSIGNMENT
TRIMESTER 1, 2019/2020

BAC1624 MANAGEMENT
ACCOUNTING 1
LECTURE GROUP: AC01

STUDENT ID NAME SIGNATURE

Group Leader:
1171101408 Harrisha Arumugam

1181302629 Nur Adlina Binti Mohd Ariff

1181101920 Emmanuel Francis A/L S. Francis

1181100434 Loi Yen Hui

EXAMINER (LECTURER): TONG XUE FA

MARKS
Part A

Part B (P1)

Part B (P2)

PART C

TOTAL
 TABLE OF CONTENTS

Page
PART A – Cost Concepts in
-------------------------------------------------------------------- 1
MNCs
Question 1 -------------------------------------------------------------------- 1
Question 2 -------------------------------------------------------------------- 3
Question 3 -------------------------------------------------------------------- 4
PART B – JuiceUp Sdn.
Bhd.
Problem 1: Juicy Business -------------------------------------------------------------------- 5 - 11
Question 1 -------------------------------------------------------------------- 5
Question 2 -------------------------------------------------------------------- 8 -10
Part (i) -------------------------------------------------------------------- 8
Part (ii) -------------------------------------------------------------------- 9
Part (iii) -------------------------------------------------------------------- 9
Question 3 -------------------------------------------------------------------- 10
Question 4 -------------------------------------------------------------------- 11
Problem 2: Juicy Costing -------------------------------------------------------------------- 12 -
Question 1 (i) & (ii) -------------------------------------------------------------------- 12
Question 2 (a) -------------------------------------------------------------------- 13-14
Question 2 (b) -------------------------------------------------------------------- 15-16
Question 3 -------------------------------------------------------------------- 17
Question 4 -------------------------------------------------------------------- 17-18
References -------------------------------------------------------------------- 18
PART A – Cost Concepts in MNCs

Question 1

Lean manufacturing applies the concept of continuous process improvements to

eliminate ‘waste’ from all aspects of business. Essentially, this management
approach gears on the value chain model to increase efficiency within a
manufacturing system.

Required:

Outline 7 possible types of ‘waste’ that may impede the efficiency of the
assigned MNC’s products/brands and describe their effects on product cost.

Answer:

PepsiCo Company is the American multinational food, snack, and beverages corporation
which situated Harrison, New York. PepsiCo is formed in 1965 with the merger of the Pepsi-
Cola Company and Frito Lay Company. Its main product, Pepsi has a wide range of sales all
over the world. PepsiCo Company also produce another brand soft drink which is 7UP and
these products are sold outside the United States. 7Up is lemon-lime soft drink and it is
introduced in 1929. There are different types of 7Up drinks such as 7Up Light, 7Up Lime,
7Up Revive and so on. According to PepsiCo Company retail sales report, the retail sales for
7Up brands is US$3.5 billion among all brands created by PepsiCo Company. Seven possible
types of ‘waste’ that may impede the efficiency of PepsiCo Company to produce 7Up brand
are overproduction, inventory, motion, defects, over-processing, waiting and transport.

The first possible waste is overproduction. Overproduction can cause all other types of
wastes and results in excess inventory. Excess inventory will lead to excessive capital tied up
in useless inventory. For example, PepsiCo Company produces too much of 7Up brand and
the products cannot be sold completely. Hence, PepsiCo Company will have to spend extra
expenses to clear the useless stocks, such as hiring more workers to dispose the inventories,
and spending cost on emission of chemical waste. This has wasted the direct labour cost of
hiring extra workers.

Secondly, the possible waste for 7Up product is inventory. Inventory waste refers to the
waste produced by unprocessed inventory. 7Up drinks that are unprocessed will bring losses

1
to PepsiCo Company such as waste of storage, waste of capital and waste of transporting the
inventory. Besides, this problem can cause PepsiCo Company to make extra payment on the
excess product costs which are not in process.

Thirdly is the motion. Motion can be wasteful if it is used excessively on adding value
which can be added by less, than that margin of motion is wasted. PepsiCo Company’s
workers may overburden when they are responsible to take care of the process of 7Up
product. If the workers are not healthy, they cannot perform optimal working performance to
process the 7Up product. The company have to spend more direct labor cost to hire healthy
workers to replace unhealthy worker in order to pursue the processing.

Moreover, defects is another possible waste. Defects is the product deviating from the
standards of its design or from the customer’s expectation. From this aspect, the defects of
7Up drink are the plastic bottle may be spoilt while in process or the design of 7Up bottle is
awful. The raw material that added into the 7Up product is wasted because the product is not
used. The product cost especially direct material cost are wasted due to the defects.

Besides that, over-processing is the possible waste to 7Up product. Over-processing refers
to any component of the process of manufacture that is unnecessary. For instance, PepsiCo
Company produce 7Up drink which provide additional colourful straw although the 7Up
drink is a bottle. In this scenario, maybe some customers will use the straw but mostly
customers prefer to drink 7Up without the straw. This has shown that the adding value to the
7Up drink is unnecessary and waste product cost. Other examples can be seen is the 7Up
bottle cap has its special design which is under the bottom of bottle that people unable to
identify.

In addition, waiting is another type of waste and it is defined as wasted time because of
slowed or halted production in one step of the production chain while a previous step is
completed. For example, in the production line, if one of the workers takes too much time on
processing part of 7Up product, then others may have to wait him to finish that part in order
to continue the next step. This causes the work time to be not coordinated and the product
cost will be wasted especially factory overhead such as heating and lighting.

Lastly, transport is the possible type of waste that be faced by 7Up product. Transport can
be defined as moving materials from one position to another. Transport itself adds no value to
the product and it is depends on what type of product needed. For an example, raw materials
of 7Up product are transferred to all places for sales whether in domestic country or foreign

2
countries. Transport not only will cause the waste of waiting, but also cause production chain
to wait for material to arrive. This can cause the product cost to be wasted especially the taxes
when the raw materials arrive to the other countries.

Question 2

Many companies have adopted Just-in-Time (JIT) inventory methods to

increase business process efficiency. What would you expect to happen to the
current ratios and efficiency of such companies?

Answer:

Many companies have adopted Just-in-Time (JIT) inventory methods to increase business
process efficiency. What would you expect to happen to the current ratios and efficiency of
such companies?

In this era of globalisation, proper management of inventory is very important for all
the competitive company for making economic decision in short-run and in the long-run. In
fact, inventory valuation affects a company’s profit margin, working capital, assets and the
shareholder’s equity. There are many types of inventory management such as First-in-first-
out, Last-in-first-out and Just in time system.

However, many companies have adopted Just-in-time (JIT) inventory method these
days as it helps to increase the process efficiency. As we know, JIT inventory system is a
strategy that allows businesses to ensure that there is always a buyer for any item produced
by keeping the inventories low in the storage. So, if Pepsi.Co keeps the products purchased at
a low level, so our company can reduce the wastage of production during the operating cycle.
As our company produce our product at a low level, it can raise our sales revenue because the
turnover of the inventory will be frequent besides reducing the wastage of the company.
Since our inventory turnover will be high, Pepsi.Co will ensure that our products produced
would be fresh as it will attract customers to purchase more from our products. To summarize
it, Pepsi.Co revenue will increase rapidly, and we can cover our expenses incurred in our
company without having problem. A company with a higher inventory shows a good sign of
a company’s performance as it has a effective purchasing management and productive use of
advertising and promotional campaigns aimed at generating sales of Pepsi.Co. Moreover, JIT
inventory management also strengthens the price stability of product produced. Our company

3
can organise sales promotion to turnover our assets to increase our sale.

On the other hand, although JIT system will keep the inventory assets low, but it
increases the total return assets (ROA). When return on assets increase, this shows a positive
production growth to our company because the net income also increases. This shows that
our company has decreased the working capital management. For instance, we reduce the
purchase of raw materials for doing our product, the direct labour hours, bottling, juicing and
packing department. Thus, we can reduce our liabilities and expenses in our operating period
so that we can see an excellent net income for our company as we avoid defects of production
in the company.

Question 3

“Value is everything that your company accounted for.” Do you agree?

Answer:

In our opinion, we would agree that value is everything that our company accounted for
because without value in a company, it would affect the productivity of worker and the
products manufactured. As a manufacturing company of snacks and drinks, which is
Pepsi.Co, we should have a goal which is long and short term. In order to achieve it, we need
values that may enhance the progress of achieving our targeted goals. Firstly, we give a great
responsibility in making sure our product which is snacks and drinks is quality before selling
it to the customers. We make sure that the ingredients and preservative added in our product
are specified by the Ministry of Health Malaysia. When quality of our product are good, it
increases the value of our company and the reputations of our company because it will build
trust with our customers while it will become recommendations to others to purchase our
product.

Furthermore, we ensure our product to be worthy of the money spend by our customers.
Moreover, our company empowers sustained growth as it helps employees to expand skills
such as innovation, ambition and determination. On the other hand, Pepsi.Co value to by
empowering people. Our company gives freedom and autonomy to its employees as they
work within the organization’s governance. Thus, it can help our company employees to
make small decision which is rational to the company with a minimum guidance.
Furthermore, company’s value is the basement of success for major companies as it helps
employees to be more innovative and creates teamwork. The employees of our company

4
would be more innovative to create new products with teamwork that would give more value
to each of customers.

5
 PART B – JuiceUP Sdn. Bhd.

Problem 1: A Juicy Business

Question 1: Table 1 – Cost Classification Chart

COSTING TRACEABILITY BEHAVIOUR

COSTS PRODUCT
NO ITEMS DIRECT DIRECT MANUFACTURING
(RM) PERIOD DIRECT INDIRECT FIXED VARIABLE
MATERIALS LABOUR OVERHEAD
Workspace 900 per
1 x x x
Rent month
Prepaid 60 per
2 x x x
Utilities month
0.75 per
3 Apple x x x
unit
0.50 per
4 Banana x x x
unit
0.40 per
5 Carrot x x x
unit
0.05 per
6 Ginger x x x
unit
1.25 per
7 Kale x x x
unit
1.75 per
8 Kiwi x x x
unit

6
 1.75 per
9 Peach x x x
unit
0.95 per
10 Strawberry x x x
unit
0.50 per
11 Spinach x x x
unit
Disposable 0.25 per
12 x x x
cups unit
0.05 per
13 Straws x x x
unit
Takeaway 0.10 per
14 x x x
bags unit
Wages for 4 per
15 part-time hour per x x x
workers worker
900 per
Part-time
quarter
16 financial x x x
(300 per
controller
month)
Full-time 1,500
17 supervisor per x x x
salary month
Supervisor 0.20 per
18 x x x
Commission cup
19 Manager’s 3,000 x x x

7
 first
quarter
salary (1,000
per
month)
Commercial 150 per
20 x x x
insurance month
Depreciation
on equipment 500 per
21 x x x
(cold press month
juicer)

8
Problem 1: A Juicy Business
Question 2 – Total Product Costs
(i) Cost of Direct Materials

Total Cost of
RM Direct Materials Cups Total Cost of
Products Materials
(per unit) RM (per unit) sold Direct Materials
Apple 0.75
Carrot 0.40
(0.75 + 0.40 +
Ginger 0.05
Energiser 0.05 + 0.25 + 0.05 RM1.60 x 100
Disposable Cups 0.25 100
+0.10) cups sold
Straws 0.05
= RM 1.60 = RM 160
Takeaways Bags 0.10
Banana 0.50
Peach 1.75
(0.50 + 1.75 +
Strawberry 0.95
0.95 + 0.25 + 0.05 RM3.60 x 200
Love Disposable Cups 0.25 200
+ 0.10) cups sold
Juice Straws 0.05
= RM 3.60 = RM 720
Takeaway Bags 0.10
Kale 1.25
Kiwi 1.75
(1.25 + 1.75 +
Lean Spinach 0.50
0.50 + 0.25 + 0.05 RM3.90 x 80
Green Disposable Cups 0.25 80
+ 0.10) cups sold
Straws 0.05
= RM 3.90 = RM 312
Takeaway Bags 0.10

9
 (ii) Direct Labour Cost

Actual Activity
Products [Cups Sold x Standard Time Total Cost of Direct Labour Used
Required (DLH)] (Actual Activity x RM4 per Direct Labor)

100 cups x 0.2 DLH

Energiser 20 DLH x RM4 = RM80
= 20 Direct Labor Hour

Love 200 cups x 0.3 DLH

60 DLH x RM4 = RM240
Juice = 60 Direct Labor Hour

Lean 80 cups x 0.5 DLH

40 DLH x RM4 = RM160
Green = 40 Direct Labor Hour

(iii) Manufacturing Overhead Applied

Predetermined Overhead Total Manufacturing

Products Actual Activity
Rate (POHR) Overhead Cost Applied

20 Direct Labor Hour 20DLH x RM14.80 =

Energiser RM14.80
(DLH) RM296

60 Direct Labor Hour 60 DLH x RM14.80 =

Love Juice RM14.80
(DLH) RM888

40 Direct Labor Hour 40 DLH x RM14.80 =

Lean Green RM14.80
(DLH) RM592

TOTAL PRODUCT COST PER CUP

10
 PRODUCTS
Energiser Love Juice Lean Green

Cost of Direct Material RM160 RM720 RM312

Direct Labor Cost RM80 RM240 RM160
Manufacturing Overhead Cost
RM296 RM888 RM592
Applied
Total Product Cost RM536 RM1,848 RM1064
Total Product Cost Per Cup RM536 / 100 RM1,848 / 200 RM1,064 / 80 cups
[Total Product Cost ÷ Cups cups sold cups sold sold
Sold] = RM5.36 = RM9.24 = RM13.30

Question 3 – Comprehensive Income Statement for October 2019

JuiceUp Sdn. Bhd.
Statement of Comprehensive Income
For the Month Ended October 31, 2019
(ii) (i)
Total Energiser Love Lean
Juice Green
Sales Revenue Note a RM 5,120 RM 1,000 RM 3,000 RM 1,120
Less: Cost of Goods Sold (3,448) (536) (1,848) (1,064)
Gross Profit RM 1,672 RM 464 RM 1,152 RM 56
Less: Operating Expense
Supervisor Commission RM 76
(RM 0.20 x 380 Cups)
Financial Controller 300
Manager Salary 1,000
Commercial Insurance 150
Total operating expenses (1,526)
Net income/(Net Loss) RM 146

Note (a)

Energiser – Sales Revenue = 100 units sold x RM 10 each = RM 1,000

Love Juice – Sales Revenue = 200 units sold x RM 15 each = RM 3,000

Lean Green – Sales Revenue = 80 units sold x RM 14 each = RM 1,120

11
Question 4

Job order costing, process costing and activity-based costing systems are all different
methods of allocating overhead costs to products.

Job order costing is a costing system that accumulate productions costs attributable to
specific units or batches of products which in other words are unique products. Process
costing is the system of accumulating costs for large volume of production of products that
are similar each other. In other words, it is used for standardized products.

Activity-based costing is most preferable because the manufacturing overhead is divided into
multiple cost-pool so it will let me know exactly of the specific activities with specific cost
driver for each of my products leading to a more accurate calculation. An activity-based
costing system provide valuable information to managers beyond the accurate product costs.
However, one disadvantage of ABC system is that its activity based overhead rates (ABOHR)
require a regular update.

Problem 2: Juicy Costing

Question 1 – Overhead Rate for each stage of production
(i) Traditional Costing System

Production Stage Estimated Total Estimated Total Predetermined-

Overhead Cost Direct Labour Hour Overhead Rate
(RM) (DLH) (POHR)
Stage 1- Pulping Set Up + 25 DLH per worker RM 1,550
=RM 7.75 per DLH
Supervision per week x 2 workers 200 DLH

12
 x 4 weeks
= 750 + 800
= 200 DLH
= 1,550
Set Up +
Supervision + 25 DLH per worker
Bottling and per week x 2 workers RM 1, 41 0
Stage 2 - Juicing =RM 7.05 per DLH
Labelling x 4 weeks 200 DLH
= 710 + 450 + 250 = 200 DLH
= 1,410
Total Predetermined Overhead Rate RM14.80

(ii) Activity-Based Costing System

Activity Estimated OH Expected
ABOHR
(Cost Driver) Cost (Rm) Activity
Stage 1 - Pulping
Number of RM 37.50 per
Set Up 750 20 batches
batches batch
Direct labour RM 4.00 per
Supervision 800 200 DLH
hours DLH
Stage 2 - Juicing
Number of RM 35.50 per
Set Up 710 20 batches
batches batch
Direct labour RM 2.25 per
Supervision 450 200 DLH
hours DLH
Bottling and Number of RM 0.625 per
250 400 bottles
labelling bottles sold bottle

Question 2 a) – Standard Product Cost

(i) Traditional Costing System
Cost Energiser (RM) Love Juice (RM)

Direct Materials 100 units sold 200 units sold

(DM) (0.75+0.4+0.05+0.25+0.05+0.1) (0.5+1.75+0.95+0.25+0.05+0.1)
=160 = 720

Direct labour 100 units sold (0.2 DLH)(RM4) 200 units sold (0.3 DLH)(RM4)
(DL) = 80 = 240

MOH Applied 100 units sold (RM14.80)(0.2 200 units sold (0.3 DLH)(RM
DLH) 14.80)

13
 = 296 = 888

Total Product DM + DL + MOH Applied DM + DL + MOH Applied

Cost = 160+ 80+ 296 = 720 + 240 + 888
= 536 = 1,848

Standard 536 1,848

=5.36 =9.24
product cost 100units 200units

(ii) Activity-Based Costing

MANUFACTURING OVERHEAD APPLIED - ENERGISER
Actual use of activity Overhead
ABOHR
- Energiser Applied (RM)
Stage 1 - Pulping
Set Up RM 37.50 per batch 5 batches 187.5
0.2 Standard DLH x
Supervision RM 4.00 per DLH 100 cups sold 80
= 20 DLH
Stage 2 - Juicing
Set Up RM 35.50 per batch 5 batches 177.5
0.2 Standard DLH x
Supervision RM 2.25 per DLH 100 cups sold 45
= 20 DLH
Bottling and
RM 0.625 per bottle 100 bottles sold 62.5
labelling
Total Overhead Applied - Energiser (RM) 552.5

MANUFACTURING OVERHEAD APPLIED – LOVE JUICE

Actual use of activity Overhead
ABOHR
– Love Juice Applied (RM)
Stage 1 - Pulping
Set Up RM 37.50 per batch 10 batches 375
0.3 Standard DLH x
Supervision RM 4.00 per DLH 200 cups sold 240
= 60 DLH
Stage 2 - Juicing
Set Up RM 35.50 per batch 10 batches 355
Supervision RM 2.25 per DLH 0.3 Standard DLH x 135
200 cups sold

14
 = 60 DLH
Bottling and
RM 0.625 per bottle 200 bottles sold 125
labelling
Total Overhead Applied – Love Juice (RM) 1230

STANDARD PRODUCT COST – ABC SYSTEM

Cost Energiser (RM) Love Juice (RM)

100 units sold 200 units sold

Direct Materials (0.75+0.4+0.05+0.25+0.05+0.1) (0.5+1.75+0.95+0.25+0.05+0.1)
(DM) =160 = 720

100 units sold (0.2 DLH)(RM4) 200 units sold (0.3 DLH)(RM4)
Direct labour
= 80 = 240
(DL)

Total Overhead
552.5 1,230
Applied
DM + DL + MOH Applied DM + DL + MOH Applied
Total Product = 160+ 80+ 552.5 = 720 + 240 + 1,230
Cost = 792.5 = 2,190

RM 792.5 RM 2,190
Standard product = RM 7. 925 =RM 10.95
1 00 units sold 200 units sold
cost

Question 2 (b) (i) Traditional Costing System

JuiceUp Sdn. Bhd.

Statement of Comprehensive Income
For the Month Ended December 31, 2019
(ii) (i )
Total Energiser Love Juice
Sales Revenue Note a RM4,000 RM1,000 RM3,000
Less: Cost of Goods Sold (RM2,384) (RM536) (RM1,848)
Gross Profit RM1,616 RM464 RM1,152
Less: Operating Expense
Supervisor Commission RM60
(RM 0.20 x 300 Cups)
Financial Controller RM300
Manager Salary RM1,000
Total operating expenses (RM1,360)

15
Net income/(Net Loss) RM 256

Note (a)

Energiser – Sales Revenue = 100 units sold x RM 10 each = RM 1,000

Love Juice – Sales Revenue = 200 units sold x RM 15 each = RM 3,000

Question 2 (b) (ii) Activity-Based Costing System

JuiceUp Sdn. Bhd.

Statement of Comprehensive Income
For the Month Ended December 31, 2019
Energiser Love Juice Total
Sales Note (a) RM 1,000 RM 3,000 RM 4,000
Less: Cost of Goods Sold Note (b) 792.5 2,190 2,982.5
Gross Profit RM 207.5 RM 810 RM 1,017.5
Less: Operating Expense
Financial Controller RM 300
Supervisor Commission
60
(RM 0.20 x 300)
Manager Salary 1,000
Total operating expenses 1,360
Net income/(Net Loss) RM (342.5)

Note (a)

Energiser – Sales Revenue = 100 units sold x RM 10 each = RM 1,000

16
Love Juice – Sales Revenue = 200 units sold x RM 15 each = RM 3,000

Note (b)

Energiser – Cost of Goods Sold = Direct Materials + Direct Labour + Overhead Applied

= Standard Product Cost x Units Sold

= RM 7.925 x 100 units sold = RM 792.50

Love Juice – Cost of Goods Sold = Direct Materials + Direct Labour + Overhead Applied

= Standard Product Cost x Units Sold

= RM 10.95 x 200 units sold = RM 2,190

Question 3

Is there a need for new approach in costing system which JuiceUP Sdn.Bhd?

Using Traditional Costing system ,the company get net profit but when they used Activity
Based Costing system they get net loss. At the same time Activity based costing systems are
more accurate than traditional costing systems. However, ABC systems are more complex
and more costly to implement. Traditional costing systems are simple and easier to
implement than ABC systems. However, traditional costing systems are not as accurate as
ABC systems. There is no needs for new approach in costing system within JuiceUP Sdn.Bhd

Question 4

Comment on the comparative overhead cost and standard cost per cup for the
Energiser and Love Juice under both traditional costing and activity-based
costing systems in finalising your expansion decision.

Traditional costing system allocate manufacturing overhead to the products based on the
volume of production resources consumed. In traditional costing, they apply average support
costs to each unit of product hence resulting in distortion of product costs.

17
According to our computation, under traditional costing system:

Overhead costs applied – Energiser = RM 296 (for 100 cups sold)

Love Juice = RM 888 (for 200 cups sold)

Standard cost per cup – Energiser = RM 5.36

Love Juice = RM 9.24

Under activity-based costing system:

Overhead costs applied – Energiser = RM 552.5 (for 100 cups sold)

Love Juice = RM 1,230 (for 200 cups sold)

Standard cost per cup – Energiser = RM 7.925

- Love Juice = RM 10.95

We can clearly tell that the overhead costs applied and the standard cost per cup under ABC
system are higher compared to traditional costing system for both Love Juice and Energiser.
This may be because ABC costing takes into account of multiple cost-pool and allocate the
budgeted overhead costs based on different activity units whereas traditional costing system
only considers one activity driver which in this case was the direct labour hours.

References

 Using Activity-Based Costing to Allocate Overhead Costs. Retrieved from

https://saylordotorg.github.io/text_managerial-accounting/s07-03-using-activity-
based-costing-t.html
 CoverWallet. (n.d.). Business Insurance for Manufacturing. Retrieved from
https://www.coverwallet.com/industry/manufacturing
 Graybeal, P., Franklin, M., & Cooper, D. (2018, July 24). Principles of Accounting,
Volume 2: Managerial Accounting. Retrieved from
https://opentextbc.ca/principlesofaccountingv2openstax/chapter/calculate-
predetermined-overhead-and-total-cost-under-the-traditional-allocation-method/
 (n.d.). Retrieved from https://www.cliffsnotes.com/study-
guides/accounting/accounting-principles-ii/activity-based-costing/activity-based-vs-

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 traditional-costing
 Multiple-Step Income Statement: AccountingCoach. (n.d.). Retrieved from
https://www.accountingcoach.com/income-statement/explanation/4
 Wilkinson, J. (2019, March 8). Activity Based Costing vs Traditional Costing • The
Strategic CFO. Retrieved from https://strategiccfo.com/activity-based-costing-abc-vs-
traditional-costing/

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