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Assignment/ Tugasan
Assignment/ Tugasan
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BBAP2103
MANAGEMENT ACCOUNTING
PERAKAUNAN PENGURUSAN
SEPTEMBER 2021 SEMESTER
6. This assignment accounts for 60% of the total marks for the course. /
Tugasan ini menyumbang sebanyak 60% dari jumlah markah kursus.
1
ASSIGNMENT QUESTION
PURPOSE
The purposes of this assignment are to assess and enhance a learner’s ability to:
1. discuss the concept of cost and the importance of management accounting information to
a manufacturing company; and
2. discuss the importance of variance analysis and show relevant calculations for decision
making purposes.
REQUIREMENT
You are required to answer Assignment 1 and Assignment 2. Answer all the questions and
show your detailed workings clearly. You have to submit both assignments ONCE only in a
single file.
[Total: 60 marks]
2
ASSIGNMENT 1 (CLO 3) Marks
Question 1
Koomar is the production manager of Kilang Keechap in Bandar Kejora. His daily tasks
demand relevant and timely information to assist him in managing the production
schedules and other operation matters at the factory.
a) Explain FOUR (4) features of management accounting information that are useful and
helpful for him to make decisions.
(20)
Below is the information on the operation of Spice Sdn. Bhd. which manufactures a health
product under the brand name SS:
For the month of July 2021, the company has estimated to manufacture and sell 4,875
units of SS at a standard selling price of RM40 per unit. The actual results for that month
were as follows:
A total of 5,200 units of SS was sold for RM197,600.
Direct materials of 4,100 kg were bought with the cost of RM51,250. However, only 3,600
kgs were consumed for production.
Direct labor hours of 9,000 hours were used totaling RM55,800.
3
Based on the above information, you are required to:
a) Provide the formula and calculate each of the following variances. Then, determine
whether each of them is Favourable (F) or Unfavourable (U):
b) Based on your calculations in (a) above, explain your answers and provide ONE (1) reason
each for your answers for (i) and (iii).
(8)
c) Discuss how the information from this variance analysis purpose benefits Spice Sdn. Bhd.
(10)
(Total : 30)
4
SOALAN TUGASAN
TUJUAN
Tujuan tugasan ini adalah untuk menilai dan meningkatkan keupayaan pelajar untuk:
KEPERLUAN
Anda dikehendaki menjawab Tugasan 1 dan Tugasan 2. Jawab semua soalan dan tunjukkan
jalan kerja terperinci anda dengan jelas. Anda perlu menghantar kedua-dua tugasan SEKALI
sahaja dalam satu fail.
[Jumlah: 60 markah]
5
TUGASAN 1 (CLO 3) Markah
Soalan 1
Koomar adalah seorang pengurus pengeluaran Kilang Keechap di Bandar Kejora. Tugas
hariannya menuntut maklumat yang relevan dan tepat pada masa bagi membantunya dalam
menguruskan jadual pengeluaran dan lain-lain hal operasi di kilang tersebut.
a) Terangkan EMPAT (4) ciri maklumat perakaunan pengurusan yang berguna dan bermanfaat
kepadanya untuk membuat keputusan.
(20)
Berikut merupakan maklumat berkaitan operasi Spice Sdn. Bhd., yang mengeluarkan satu
produk kesihatan di bawah jenama SS:
Bagi bulan Julai 2021, syarikat telah menganggarkan untuk mengeluar dan menjual 4,875
unit SS pada harga jualan piawai sebanyak RM40 seunit. Keputusan sebenar bagi bulan
tersebut adalah seperti berikut:
Sejumlah 5,200 unit SS telah dijual sebanyak RM197,600.
Bahan langsung sebanyak 4,100 kg telah dibeli dengan kos sebanyak RM51,250. Namun,
hanya 3,600 kg digunakan dalam pengeluaran.
Jam buruh langsung sebanyak 9,000 jam telah digunakan berjumlah RM55,800.
(10)
(Jumlah : 30)