accounting

| October 22, 2018

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Module Information
Booklet

Taylor’s University

Undergraduate
Business Programmes

August Semester 2012

BUS 2104

Management Accounting

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CONTENTS
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Introduction

Module
Overview

Learning
resources

Assessments

Resit
Assessments

Assessment
Offences

Extenuating
Circumstances

Assignment
Case Study and Guidelines

Module
Calendar

Assignment
Cover

1

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INTRODUCTION
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WELCOME

Welcome
to your studies in Management Accounting.

This module is designed to provide students with an
overall understanding of how management accounting information plays a critical
role in assisting management in organisational planning, controlling,
decision-making and learning. You will also be equipped with the conceptual and
practical understanding necessary to use and interpret management accounting
information.

Please try not to get behind in this module because each
new topic builds upon concepts covered in the previous topics. Hence, if you do
not keep up on a weekly basis you will find it difficult at the end of the
semester. Management accounting is like mathematics in the way that it builds
on earlier learning. Just as you need to be competent at addition to understand
multiplication, you need to understand the basic concepts in the earlier topics
of this module to be able to grasp the techniques that are used in the later
topics.

Remember
to undertake all the tutorial questions that have been set for each topic as
you proceed through the module. The tutorial questions focus on both the
theoretical concepts and the application of these concepts in a practical
setting. They are selected to reinforce and test your understanding of the
other study materials. Do not leave a large amount of the module to study just
before the examinations.

We
trust that you will the module interesting and useful in your career later on.

We
wish you all the best in your studies and we look forward to joining you on
your journey through this introduction to management accounting.

CONTACT DETAILS

Lecturer
and Tutor

Ms.
Nadiah Soo (Soo Wai Mun)

Block
E, Wing A, Level 9, Room 3

Taylor’s
University

Tel.:
5629500 Ext. 5670

Email
:waimun.soo@taylors.edu.my

Tutor

Mr.
James Lu Chee Peng

Block
E, Wing B, Level 9, Room 7

Taylor’s
University

Tel.:
5629500 Ext. 5683

Email:
cheepeng.lu@taylors.edu.my

2

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MODULE OVERVIEW
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MODULE SYNOPSIS

This
module is an introduction to the basic techniques of management accounting and
its role in the manufacturing and service business environments, and the
applications of management accounting techniques to all the organizations.
Students will develop the knowledge and understanding of how to prepare,
process and interpret basic cost and other management accounting information to
support management in planning and decision-making in a variety of business
contexts.

PREREQUISITE /
ASSUMED KNOWLEDGE

The
prerequisite for this module is BUS1104 Introduction to Accounting.

MODULE OBJECTIVES

To
provide students with an overview of how management accounting information
plays a critical role in organisational planning, controlling,
decision-making and learning.

To equip students with
the conceptual and practical understanding necessary to use and interpret
management accounting information.

To
provide an understanding the various costing systems for planning, control
and decision making.

To
develop an understanding on the application of management accounting
techniques and its ability to create value added for various
organisations, especially in manufacturing and services entities.

LEARNING OUTCOMES

Upon
successful completion of this module students should be able to:

Describe
and appraise the roles of management accounting in planning, control and
decision-making.

Identify the major
differences and similarities between financial and managerial accounting.

Using
managerial accounting tools for planning and control, with particular
emphasis on short term planning.

Explain the various costing systems used
by organizations for control, planning and decision making and be able to
calculate product costs using conventional and contemporary approaches to
costing.

Identify
the information needs and produce financial analyses for a range of
decisions such as pricing, product mix and outsourcing.

Develop budgets and
long-term financial plans.

Critically
evaluate the role that standard costing plays in planning and control and
be able to Calculate and interpret standard cost variances.

Apply
management accounting techniques and knowledge of product costing and
budgeting systems.

3

TAYLOR’S
GRADUATE CAPABILITIES (“TGC”)

Upon successful completion of this module, a student
should be equipped with the following Taylor’s graduate capabilities:

1.
Discipline-specific knowledge

Has a sound understanding of
foundational concepts and theories in subject area.

2.
Cognitive capabilities

i) Foundations
and skills for lifelong learning – Learns autonomously; is able to
acquire and manage information, comprehends a wide variety of literature and
has an awareness of contemporary global issues.

ii)
Problem-solving skills-
Defines issues or problems well; analyses problems comprehensively;applies
knowledge effectively and applies theory to practice; is able to think
critically and arrive at workable and effective solutions.

3.
Soft skills

i) Communication
skills–Speaks and writes well; is able to organize,
synthesize and presentinformation effectively.

ii) Interpersonal
skills- Understands team dynamics, the power of teams and
teamwork; Workswith others in a team; is able to assume leadership in
small and/or big groups.

iii) Intrapersonal
skills- Manages time effectively; Understands the role of
personal image andprofessionalism at work; Works independently in
context of tasks to be completed

iv)
Cosmopolitan thinking and intercultural
competence – Forms opinions and articulates views from a global perspective;
Has an awareness of and sensitivity to cross-cultural differences;

v) Technology
savvy–Competent in executive keyboarding; Effectively
uses ICT and relatedtechnologies

4

On
completion of this module, students should be able to:
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Module Objectives

Taylor’s Graduate
Capabilities being developed through the module

TGC1

TGC2(i)

TGC2(ii)

TGC3(i)

TGC3(ii)

TGC3(iii)

TGC3(vi)

TGC3(vi)

1. To provide students with

an overview of how

management
accounting

information plays a

X

critical role in

X

X

X

X

X

organisational
planning,

controlling,
decision-

making and
learning.

2. To equip students with

the conceptual and

practical
understanding

X

X

X

X

X

necessary to use
and

interpret
management

accounting
information.

3.

To provide an

understanding the

various costing
systems

X

X

X

X

X

X

X

for planning,
control and

decision making.

4.

To develop an

understanding on
the

application of

management
accounting

techniques and its
ability

X

X

X

X

X

X

X

X

to create value
added for

various
organisations,

especially in

manufacturing and

services entities.

TEACHING AND LEARNING
ARRANGEMENTS

This
module is delivered in a mixture of lectures, tutorials and on-line materials.
Class contact time consists of two hours of lectures and a two-hour tutorial
each week. Lectures will begin in week 1 and tutorials will begin in week 2.

Students
are expected to spend an extra six hours non-contact time per week engaging in
the module.

5

UNIT
VALUE OF MODULE

4
credit hours

6

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LEARNING
RESOURCES
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TEXT

Horngren,
C. T., Datar, S. M. and Rajan M.V. (2012), Cost Accounting: A Managerial
Emphasis, (Global Edition 14th Ed.)
Edinburgh Gate, Harlow, Essex, England, Pearson Education Limited, ISBN-13
978-0-273-75387-2.

Please
ENSURE that your textbook comes with a 12-month student access kit for
MyAccountingLab.

OTHER TEXT REFERENCES

Listed
below are books which are useful text references to support your learning. You
are not required to purchase these books as copies are available in the library
for student use.

·
Braun, K., Tietz, W., and Harrison, W.
(2010), Managerial Accounting (2nd
edition), Upper Saddle River, New Jersey, Prentice-Hall International, ISBN
13-978-0-13-609116-5.

·
Drury, C. (2008). Management and Cost
Accounting (7th ed.), Cengage Learning,
ISBN-13: 9781844805662.

·
Hansen, D., and Mowen, M., (2007) Managerial
Accounting, 8th Edition, Thomson,
South-Western, ISBN-13: 9780324376005.

·
Garrison, Noreen & Brewer (2012) Managerial
Accounting, 14th Edition, McGraw-Hill,
ISBN-13: 9780324376005.

ONLINE SUPPORT

Taylor’s
University provides a program website (Blackboard) to allow students convenient
access to module resources.

Materials
available include:

·
Module
Information Booklet

·
Study
Guide

·
Lecture slides

·
Assignment
Cover Sheet

·
Assignment
Feedback Form

·
Other
information on the module

7

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ASSESSMENT
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ASSESSMENT SUMMARY

Form of assessment

Length

Weighting

Due date

Learning

TGC Achieved

Outcomes

being

assessed

Preparation of
tutorial

5%

During class

1,2, 3, 4, 5, 6, 7 &

1, 2(i), 2(ii), 3(i),

sessions

work, participation
and

8

3(iii), 3(iv)
& 3(v)

quizzes

Mid-semester test

90

15%

Week 7

1, 3, 4, 5 & 6

1, 2(i), 2(ii)&

(Topics 1-5)

minutes

3(iii)

Assignment

1,500

30%

Week 9

1, 2, 3, 4, 5 & 6

1, 2(i), 2(ii), 3(i),

words

3(iii) & 3(iv)

Group Written Report

Final Examination

3 hours

50%

Exam period

1, 3, 4, 5 & 6

1, 2(i), 2(ii)&

3(iii)

ASSESSMENT DETAILS

CONTINUOUS ASSESSMENT
COMPONENT

The
continuous assessment component for this module shall comprise of:

·
Tutorial
work, tutorial participation and ad-hoc quizzes.

·
Mid-semester
test.

·
Assignment.

TUTORIAL WORK, CLASS PARTICIPATION AND QUIZZES (5%)

You
are expected to prepare for tutorial on a weekly basis and participate actively
in the class. Your tutor will check your work on ad-hoc basis from time to
time.

You will also be given short
quizzes from time to time. You should be able to answer the questions in the
quizzes if you have completed the weekly tutorial work. The aim of the quizzes
is to provide feedback on your understanding of the tutorial work. In the
event, that you are unable to answer the quizzes, despite having done the
tutorial work, you should set consult your tutor as early as possible.

8

MID-SEMESTER TEST (15%)

The
mid-semester test will consist of only multiple-choice questions. The aims of
the mid-semester test are to:

·
Test
your understanding of the concepts covered in topics 1-5;

·
Provide
you with feedback on the effectiveness of their approach to studying for this
module; and

·
Assist
you in identifying topics that you are weak in.

The test is a closed-book
exam. Only non-programmable calculators and “hard copy” dictionaries are
permitted for use in the test. The dictionary must not be enhanced or tampered
with in any way. Electronic dictionaries and mobile phones are not permitted. A
practice-set for the test can be obtained from the module website.

The
test will be held in Week 7. It will be held on the day and time when you
normally have the Management Accounting lecture session. The duration of the
test is 90 minutes. As the schedule of the test is available at the beginning
of the study period it is expected that students will make the necessary
arrangements to attend these tests. Students who do not attend the test,
without prior approval, will receive a mark of “ZERO” for the test. You will be
advised of the exact location of the test by your lecturer at a later date.

Requests
by students for consideration of extenuating circumstances must normally be
submitted prior to the assessment for which the request is being applied.
Should your requests for extenuating circumstances be approved, you may be
allowed to sit for a supplementary test. Should your requests for extenuating
circumstances be rejected you will be awarded “ZERO” mark for the test. Please
see section on Extenuating Circumstances in this booklet for more details.

The
test is not redeemable. However, your tutor will discuss the answers to the
test in your tutorial class.

ASSIGNMENT (30%)

After
graduation you will be required to apply the knowledge you gained at university
and keep up-to date with developments in your field of expertise. This
assignment has been set to develop your ability to do this. The assignment
would require you to apply various aspects of management accounting, give you
the experience of working collaboratively and develop your analytical and
communication skills.

The
assignment is due on 29 October 2012 at 2.00pm. The case study for the
assignment and the assignment guidelines are available in the section on
Assignment Case Study and Guidelines in this booklet. Please ENSURE that
you read the assignment guidelines which outline all the relevant information
in relation to submission such as the format, naming protocols for the
assignment, due date, penalty for late submission and other specific
requirements carefully before working on the case study.

FINAL EXAMINATION (50%)

The
aim of the final exam is to test a student’s understanding of and ability to
apply various management

9

accounting
concepts under examination conditions. The final exam is a closed-book exam.
Only non-programmable calculators and “hard copy” dictionaries are permitted
for use in the exam. The dictionary must not be enhanced or tampered with in
any way. Electronic dictionaries and mobile phones are not permitted. The exam
shall comprise of calculations, application and structured questions. A
practice-set for the exam can be obtained from the module website.

All students are granted only four
attempts at a module. However, if you do not attend the finalexamination, it will be deemed
that you have forfeited your right to a second attempt (resit). In which case,
you will be required to repeat the module and undertake all assessments again
(as the third attempt (repeat)). If you do not pass the module in the fourth
attempt, you will be excluded from the Dual Award programme.

Please refer to the section on Extenuating
Circumstances, should you like to request for consideration on the grounds of
extenuating circumstances.

REQUIREMENT FOR PASSING MODULE

To
pass this module, you are required to achieve:

·
at
least 40% for continuous assessments component; AND

·
at
least 40% for final exam; AND

·
an
overall of at least 50%.

[ASSESSMENT OFFENCES] – MODULE LEADERS PLEASE PUT
THIS IN A SEPARATE SECTION. SEE PAGE 12

10

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RESIT ASSESSMENTS
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OPPORTUNITY TO ATTEMPT RESIT ASSESSMENTS

If
you have achieved:

·
an
overall module mark of less than 50%, or

·
a mark below 40% in either the continuous
assessment component or the final examination component,

it would mean you have not passed module. In which case,
you could be offered a resit attempt for one of the component or for both
components, depending on your final results.

To qualify for a
resit opportunity, a student must:

·
not
have exhausted four assessment attempts in this module, AND

·
have
submitted his/her assessments on time, AND

·
have
attended the assessments .

However, note that your right to resit could be forfeited
if you have committed any assessment offences, did not submit a piece of
assessed work on time or failed to attend an assessment.

The
mark for a resit component is capped at 50%.

RESIT CONTINUOUS ASSESSMENT

The
resit assessment for the continuous assessment component shall be in the form
of an assignment, with a weighting of 50% of the overall module resit
assessments.

The
case study for the resit assignment and the assignment guidelines shall be made
available on the module webpage in Blackboard after the release of the final
results.

RESIT EXAMINATION

The
resit exam is a closed-book exam. Only non-programmable calculators and “hard
copy” dictionaries are permitted for use in the exam. The dictionary must not
be enhanced or tampered with in any way. Electronic dictionaries and mobile
phones are not permitted. The resit examination shall comprise of calculations,
application and structured questions. The resit examination shall form 50% of
the overall module resit assessments.

11

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ASSESSMENT OFFENCES
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You are to use the Harvard referencing styles
consistently for all written assessments. Taylor’s University treats any acts of
dishonesty relating to assessment of University modules very seriously. It is
vital that students acquaint themselves with the University’s policy on
assessment offences. Assessment Offences is defined here as passing off the
work of others as one’s own including copying (reproducing or imitating),
cheating, collusion (agreement to deceive, using words or ideas of colleagues
or other students and passing them off as your own), plagiarism and other
breaches of assessment or other examination regulations. Cheating, collusion
and plagiarism are the use of unfair means of presenting work for assessment;
aiding another student in the use of unfair means of presenting work for
assessment; or preventing or attempting to prevent another student from being
able to be assessed properly. Allegations of and investigations into assessment
offences will be dealt with in accordance with the regulations and procedures
in force at Taylors University for the module. Where a student is found to have
committed an assessment offence a decision must be taken either to take no
further action or to impose an appropriate penalty which may include failing
the student and determining whether or not the student will be permitted
another assessment attempt.

Where
it is decided that penalty is to be imposed, the penalty could include one of
the following:

a) the mark
for the relevant piece of assessment be reduced; or

b) the mark
awarded for the relevant piece of assessment be reduced to zero;
or

c) the student
be deemed to have failed the module, and is not permitted for another
assessment attempt for the module.

Please
refer to Taylor’s Dual Award Programme Guide for details on Assessment
Offences.

12

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EXTENUATING CIRCUMSTANCES
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Extenuating circumstances are circumstances which are
unforeseen, unexpected, significantly disruptive and beyond a student’s
control. The circumstances must relate to a specific piece of assessment or
examination rather than being problems of a kind that affect a year as a whole
or parts of it.

A
student who is of the opinion that:

·
his or her performance in an examination or
in other assessed work has been adversely affected by an extenuating
circumstance(s), or

·
his or her ability to attend an examination
has been adversely affected by an extenuating circumstance(s).

could submit an Extenuating Circumstances Form to the
Examinations Centre at Taylor’s University. The form must be accompanied by
supporting documentary evidence.

Acceptance
of extenuating circumstances shall be evaluated on a case to case basis by an
Extenuating Circumstances Panel. The decision of the Panel shall be deemed as
final.

Circumstances that are
unlikely to be accepted as extenuating circumstances include the following:

·
personal
illness or disability for which special arrangements are already in place.

·
colds
or know conditions such as hay fever.

·
normal examination stress or anxiety
experienced during revision or the assessment period (unless corroborated by
medical evidence as a chronic condition and undergoing treatment).

·
non serious domestic or personal disruptions
(eg moving house, change of job, holidays, weddings, normal job pressure,
failed travel arrangements, financial difficulties, oversleeping).

·
study related circumstances (equipment
failure including computing/printer difficulties (unless they occur in the
examination itself), failure to have taken back up copies for work stolen or
corrupted, bunching of deadlines/examinations, missing books, poor time
management, misreading the examination timetable, taking the wrong
examination).

(Note:
The above list is not exhaustive).

13

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ASSIGNMENT CASE STUDY AND GUIDELINES
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Due date: 2.00pm Monday 29 October
2012

Length: 1,500 words

Weighting: 30%

This assignment must be submitted in a
group comprising of 2 students. Groups may be formed between any students
enrolled in this course – group members do not need to be in the same tutorial.

Case Study

Kotak Ajaib, a division of Television
Kita Corporation, is a manufacturer of two large-screen television models: the
Ajaib Tradisional (AT) has been produced since 2004 and the Ajaib Modern (AM),
a newer model introduced in early 2010. The senior management at Television
Kita Corporation would like a target gross margin of at least 20% for each of
the products in all its divisions. Upon reviewing the latest income statement
for Kotak Ajaib, the senior management at Television Kita Corporation have
decided to concentrate Kotak Ajaib’s marketing resources on the AM model and to
begin phasing out the AT model in the coming year.

The budgeted costs and data for year
2012 are as follows:

Budgeted Sales, Production and Selling
Price

AT

AM

Units to be sold and produced

22,000

4,000

Price per unit (RM)

600

1,140

Budgeted Direct Materials

AT

AM

Raw materials (RM) per unit:

In Assembly Department

158.00

484.00

In Packing Department

50.00

100.00

14

Budgeted
Direct Labour and Machine Hours

AT

AM

Direct labour hours per unit:

In Assembly Department

75 minutes

192 minutes

In Packing Department

15 minutes

18 minutes

Machine hours per unit:

In Assembly Department

420 minutes

240 minutes

In Packing Department

30 minutes

60 minutes

The average direct labour rate is RM18
per hour for the assembly department and RM10 per hour for the packing
department. The average machine hour costs is RM10 per hour for the assembly
department and RM5 per hour for the packing department

Budgeted Overhead Costs

Both products are produced in a single
plant at the Nilai Industrial Park.

Kotak Ajaib uses a Plantwide rate,
with manufacturing overhead being applied on the basis of machine hours.

Kotak
Ajaib’s controller, Mr. Azri Idris, has a gut feeling that something is wrong.
He has been talking to a few costing experts to explore various options. One of
the professors has suggested the use of activity based costing. After reading a
few articles and books, he feels that the activity based concept could address
many of the issues that he has been seeing at Kotak Ajaib.

He
is now advocating the use of activity-based costing to management and has
gathered the information about the company’s budgeted manufacturing overhead
costs for the year ended December 31, 2012.

He has identified six categories of
support systems that were currently being allocated to television production:

Total
Activity

Units of the Cost-

Costs Per Year

Allocation Base

Activities

Activity Drivers

(RM)

AT

AM

Soldering

Number of solder

942,000

1,185,000

385,000

points

Shipments

Number
of shipments

860,000

16,200

3,800

Quality control

Number of inspections

1,240,000

56,200

21,300

Purchase orders

Number of orders

950,400

80,100

109,980

Machine

Number of production

57,600

176,000

16,000

maintenance

runs

Machine set-up

Number
of set-ups

750,000

16,000

14,000

15

Azri has
determined the units of cost allocation base for each of the products, as
follows:

Total

Units of the Cost-Allocation Base

Activity

Costs

AT

AM

Total

Activity Center (Cost Allocation
Base)

(RM)

Soldering

942,000

1,185,000

385,000

1,570,000

Shipments

860,000

16,200

3,800

20,000

Quality control

1,240,000

56,200

21,300

77,500

Purchase orders

950,400

80,100

109,980

190,080

Machine maintenance

57,600

176,000

16,000

192,000

Machine set-ups

750,000

16,000

14,000

30,000

After
completing the analysis, Azri shows his results to Mr. Simon Lee, the Kotak
Ajaib division’s CEO. Simon does not like what he sees, and comments:

“If you show headquarters this
analysis, they are going to ask us to phase out the Ajaib Modern line, which we
have just introduced. This whole costing stuff has been a major problem for us.
First Ajaib Tradisional is not as profitable as we thought, and now Ajaib
Modern.

Looking at the ABC analysis, I see two
problems. First, we do many more activities than the ones you have listed. If
you had included all activities, maybe your conclusions would be different.
Second, you used number of setups and number of inspections as allocation
bases. The number would be different had you used setup-hours and inspection-hours
instead. I know that measurement problems precluded you from using these other
cost-allocation bases, but I believe you ought to make some adjustments to our
current numbers to compensate for these issues. I know you can do better. We can’t
afford to phase out either product.”

Azri knows that the numbers are fairly
accurate. As a quick check, he calculates the profitability of AT and AM using
more and different allocation bases. The set of activities and activity rates
he had used resulted in numbers that closely approximate those based on more
detailed analyses. However, he is also aware that a sizeable portion of Simon’s
bonus is based on division revenues. Phasing out either product would adversely
affect Simon’s bonus.

Azri has a line responsibility to
Simon. Simon is responsible for the recommendations of Azri’s increment and
bonus at year end. Azri also has a staff responsibility to the Group Financial
Controller at Television Kita Corporation. Azri is in a dilemma now. He is
feeling severe pressure from Simon to do something about the costing numbers.

Azri decides to
seek the advice of
Brilliant Consultancy firm. You are
working in Brilliant

Consultancy during your internship. You have been asked to
analyse Kotak Ajaib’s case and write a business report to the manager in charge
of the case in Brilliant Consultancy, Ms. Vanessa Murugam, to assist the latter
understand the situation in Kotak Ajaib better. You would need to cover the
information listed in the next page in your report.

16

Part
A: Calculations (Show detailed workings) (38 marks)

1.) Calculate the unit budgeted costs of direct materials for each
of the products.

(1 marks)

2.) Calculate the unit budgeted costs of direct labour for each of the
products.

(3 marks)3.)Calculate the unit budgeted machine hours and costs of machine
hours for each of the

products.

(4 marks)

4.) Calculate the overhead costs allocation rate under the current
costing system.

(3 marks)5.)Calculate the unit costs, gross margin and gross margin
percentage for each of the products

under the current costing system.

(4 marks)6.)Calculate the costs allocation rate for each of the identified
activities using the proposed
activity based costing system.

(6 marks)
7.) Show an overview of the proposed activity based costing system.

(5 marks)

8.) Calculate
the total and unit costs for manufacturing overhead for each of the products
from the underlying activity cost pools.

(8 marks)9.)Calculate the unit costs, gross margin and gross margin
percentage for each of the products

under the proposed activity based costing system.

(4 marks)

Part B: Analytical
Discussion (44 marks)

1.) Describe the current cost system including its weaknesses.

(8 marks)2.)Describe the proposed activity based costing system, the
benefits from using it, and why
those benefits occur.

(8 marks)3.)Should Kotak Ajaib cease the production of Ajaib Tradisional
model
andfocus entirely on
the production of the Ajaib Modern model? Discuss thoroughly.

(8 marks)

4.) Comment
on the concerns of Mr. Simon Lee’s about the accuracy and limitations of the
proposed activity system.

(6 marks)5.)Suggest how Mr. Azri Idris should response to the ethical
dilemma that he is facing.

(6 marks)
6.) What recommendations would you make to Kotak Ajaib?

(8 marks)

17

Assignment Guidelines

Expectations

The aim of assignment is
to reinforce product-costing concepts and develop student’s analytical, problem
solving and presentation skills.

Marks will be awarded
according to correctness of calculations and soundness of arguments.

Where
computations are relevant, you must show ALL calculations clearly.

Note that your report
should at all times be focused on and refer to Kotak Ajaib and its
circumstances. You should not make general comments (as found in textbooks and
other sources), but instead comment on the situation as it exists at Kotak
Ajaib. If and where you do not apply your report to the specifics of Kotak Ajaib,
you will receive zero marks.

Presentation
of Assignment

You
are to present your assignment in a formal business report format. Your
assignment must contain all elements of a report.You need to organise your
report neatly. Design the layout of your report
carefully in a way that helps the reader understand the discussion in the
report. Use headings and subheadings to help signal to the reader what part of
the discussion they are dealing with. A report will normally include all or some
of the following sections:

Internal Memorandum

Title page

Table of contents

Executive Summary

Introduction

Body of the Report

Conclusion

Appendices

Reference List

Your assignment must be prepared in at
least 1½ line spacing on single sided pages with 1 inch left and right margins,
and 1 inch top and bottom margins. The font size for the characters must be at
least 11 (Times Roman or Arial).

Length of the Assignment

The report should be
limited to a maximum of 1,500 words.Where
explanations are necessary,just answer the
question as you think is appropriate – do not pad answers, just provide a
reasonable response to the question.

18

You
should include calculations in an appendix to the report, but you should show
summaries and/or use the results of the calculations, where appropriate, in the
body of the report.

The word count must
be printed on the assignment cover sheet. Markers cannot be expected to look
for the word count elsewhere. Marks will be deducted if the word count is not
on the assignment cover sheet. Marks will be deducted if the assignment exceed
the word count by 10% of the word count limit – 10% deduction for every extra
100 words or part of.

Please note that the
assignment cover page, memorandum, report cover page, executive summary, the
appendix and reference list of your report are not included in the word count.

Referencing and Plagiarism

You need to ensure that you comply
with Harvard referencing conventions in preparing this assignment and
that plagiarism is not an issue. You are expected to adhere to high standards
of academic integrity and all assignments submitted in this course may be
checked for plagiarism, using text comparison

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