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keropok lekor group 6

Managerial Accounting
by

fatin zafirah

on 24 May 2012

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Transcript of keropok lekor group 6

G
R
O
U
P
6 KEROPOK
LEKOR MARHA IZZAH NAD ZAFIRAH AIN GROUP MEMBERS KNOW NEED TO KNOW Keropok business nowadays is becoming more competitive with new keropok production stalls being set-up not only in Terengganu but other state too.
There are three main factors that drive the keropok business which are taste,texture, quality and the price of keropok lekor for 1kg.
Keropok size plays a role in determining the demand for keropok.
1 kilogram of fish meat are ussually mixed with 1 kilogram of 'sogo' flour.
Rented one-half of the building to a food and beverages operator while the other half is use as 'keropok' factory.
Has three types of 'keropok' processing machines
Market price of 'keropok' is accepted as a standard.
Does not employed workers (he works with his wife) What is the price machines?
Is the source adequate raw materials from suppliers to production?
What is the cost incurred to send the chips to customers?
What is the price for the building ?
What is the expected target group?
What kind of marketing strategy?
How many request for instant crackers?
What type of sales to production?
What is the forecast sales for the month?
What is depreciation of the machine on the market?
What is the utility cost for each machine?
What is the sales trend for the production? LEARNING ISSUES 2) TERMS process costing
job-order costing
profit margin
direct materials
lobor cost
variable cost
fixed cost
sunk cost
depreciation cost
market price
cost of producing
market selling price How to determine the fixed costs and variable costs.
How to promote potato chips.
How about 'keropok lekor' sales in a month.
How is the calculation of the
machine price.
How is the calculation of depreciation of machinery and buildings.
How will definitely determine the prescribed price of raw materials.
How can ABC process used to compute the cost.
Process costing
How to determine nonmanufacturing and manufacturing cost. Got other income from the rented premise & his restaurant to supplement the 'keropok' business.
Just prepare the'keropok' does not need vegetable oil but then he sold boiled 'keropok lekor'.
Supplies 'keropok' to other business.
Do not use either process costing or jobs order costing.
Machine as a fixed cost categorically sunk cost and can be misleading calculate as as part.
Quality drive demand and only can be achive if more fish meat are used in making 'keropok'.
Other ways should be used to drive demands. Maybe combinations of ways such as selling keropok as part and parcel of meals at kopitiam shops, fast-food restaurant, 7-elevens or maybe promoting or marketing keropok as breakfast protein meals. 3) The way to compute cost 'keropok lekor' by using action analysis Because we can divide the activities to three types of adjustment codes. There are green codes, yellow codes, and red codes The cost can be reduced while maintaining or incresing quality build a good relationships with supplier & retailer
buy the raw material in bulk
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