His portfolio consist of maintaining awareness of market trends in the retail industry, understanding forthcoming customer initiatives and monitoring what local competitors are doing. Sit Raising Jihad Bin ABA Baker IT Executive Bachelor of Science (Hans) in Business Computing, Tim Contact Number : 019-2215385 Have an experience working for more than 5 years in few different field. Started irking as a Customer Service with Cello Strata Bertha for 2 years before changing my career as a Sales and Commercial Executive with Compact Energy Sad Bad, one of the Lion Group company on 2011 until April this year.
Responsible and in charge for new orders from customers and daily deliveries to customers, fully responsible for export documentations (permit, Certificate Origin , etc), do necessary arrangement with transporter for the delivery of goods to customers and also arrangement with shipping/liners for export, etc. Currently working as an IT Executive at Hiawatha Sad Bad. Responsible for system maintenance, act as an intermediary for the company to handle complaints, monitor service desk and do a reporting, etc.
Juanita bin Mood Add TTS Europe Per-Call Billing Administrator (UK & Ireland) Bachelor of Business Administration (ABA) Hon.. (Operations Management), University Ethnology MAR. Contact Number : 6012-5544958 Juanita has more than 5 years working experience in accounts receivable background in areas such as billing, dispute resolution owner and hardware shipment tracking. She joined IBM Malaysia Sad Bad right after completing her management trainee in Megalith Sad Bad for 6 months which required her o be an office and onsite (technical) operations administrator specifically in occupational, safety and health division.
Capable to work under pressure in different time zone allow her to act as interface between internal and external client in order to meet IBM realistic expectations, resolving fulfillment related problems and providing support to customer in ensuring a high level of satisfaction in billing management. She served several Europe countries such as United Kingdom, Ireland, Belgium, Portugal, Finland, Anomy, Sweden, Spain and Netherlands. The knowledge, skills and experience carried lead her to be a enter and specialist in Europe Per-Call billing team.
OBJECTIVE OF STUDY To suggest and calculate BBC for IPECAC company against its traditional method To compare effectiveness of overhead cost calculation between BBC method and Traditional method To comment and review budgetary planning & control To calculate forecast operating & financial budget for IPECAC DEFINITION ACTIVITY-BASED COSTING Activity-based costing can be define as attempting to accurately apply costs of running a business to a specific product or service.
It entails identifying the ‘cost drivers’, or the things that drive the consumption of shared resources, and using hem to apply a logical proportion of overhead costs to specific products. In traditional costing methods, overhead may be applied by a broad brushstroke. All overhead costs may be applied, for example, at the same ratio as the ratio of direct labor costs. The danger of this method is that one product may, in effect, subsidize another product that uses resources in a different manner. In some cases, this may simply skew the understanding of how much profit each product contributed.
In other cases, the incorrect allocation of costs may actually make an unprofitable product group appear profitable. As an example, one product may use a significant footprint (floor space) of a factory, yet have a relatively low number of direct labor employees building the product. As a result, the applied overhead may be charged at a much lower rate than it should be (using traditional methods). In effect, the product would be getting free rent, electricity, etc. , making its cost structure appear better than it really is. (Activity-based costing would account for the specific drivers that add cost. BUDGET PLANNING & CONTROL Planning – involves developing objectives and preparing various budgets to achieve these objectives. Control – Involves the step taken by management that attempt to ensure the objectives are attained. Budget helps to aid the planning of actual operations by forcing managers to consider how the conditions might change and what steps should be taken now and by encouraging managers to consider problems before they arise. It also helps co-ordinate the activities of the organization by compelling managers to examine relationships between their own operation and those of other departments.
Introduction About the company IPECAC Retouch Sad. Bad. (“IPECAC”) is group company under Senior PAL Group K) is an international manufacturing group with operations in 13 countries. Senior designs, manufactures and markets high technology components and systems for the principal original equipment producers in the worldwide aerospace, defense, land vehicle and energy markets that involve two group division Aerospace and Flexing. IPECAC is manufactures and assembles build- to-print structural components for the civil aerospace industry.
Primarily a machining facility located in cost-competitive Malaysia, it provides complete manufacturing capability supported by extensive in-house MADCAP approved NET and Treatment capabilities. IPECAC is single source on almost all our contracts, including content on AWAY, AWAY, AWAY and 3787 platforms. In 2005, IPECAC made the decision to venture into aerospace manufacturing in support of Malaysian Government’s aspirations to develop the nation’s aerospace manufacturing industry. The result was the establishment of IPECAC Retouch Sad Bad.
Since our incorporation, IPECAC have developed a formidable reputation as a manufacturer of choice for key players in the global aerospace industry. IPECAC has dedicated team of professionals that demonstrated TTS ability to understand customer needs and expectations. As a result we are committed to meeting the challenges of today’s competitive aerospace environment. Strategically located in Shah Lam, one of the Greater Klan Valley’s premier townships (KM from Koala Lump), IPECAC are constantly developing new capabilities to meet the challenges of the future.
At IPECAC Retouch they are committed to securing the best talent, embracing new technologies and surpassing industry standards and best practices. Based on above illustration, IPECAC produce 11 products and out of 11 products above only 7 products shown as above which is main products for this company. During the interview, engineers was informed the high demand products is item 3 & 5 which is using high performance machines (biggest than other) and required 3-5 hours to produce per each products.
These 2 products is most complicated products because the specification must be endorsed by clients and competence personnel before proceed to the production level. During the interview also the engineer was indicated that of revenues is come from these 2 products because this products is normally was highly orders room clients and normally is use in high quantity. Based on the indication from the engineer, the estimated of revenue from the 2 products as per below;- No.
Products Revenue (%) Total Revenue (ARM) 2 Total Revenue 48,484, 917. 00 *Sources; Total revenue in Appendix 1 ACTIVITY-BASED COSTING AT RETOUCH SAD. BAD. As our findings during the site visit and interview with the company our group was selected these 2 products of Rib and Joint Plate which is high demand products that was project the 60% of the revenue of the company. The details of cost involve by produce the product as below;- Machining is involve three section which is Setup Cost, Programming Hour and Machining hour.
Each product need to be have Treatments process include of Anodize (to make the materials soft), Prime (surface liquid to protect the materials) and Painting. Quality Control is most important to ensure the specification and the physical product meets the requirement. Lastly the product will be packed and storing for the safety and quality prevention. The Operation Manager also informed all the machining have rates per hours and each of process of machining has been included the labor cost and has been calculated in the machining hour’s rates.