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  • Assignment Acc No 1.

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    BATRISYIA AMANI MUHAMMAD HALIM
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    The document outlines the vision and mission of a company producing herbs. The vision is to become a leader in high quality herbs production. The mission is to produce guaranteed, clean herbs using skilled labor to satisfy customers. It also provides production and sales targets of 6,000 units per month with an expected revenue of RM63,000. The production budget details direct material and labor costs to produce 6,200 units, totaling RM30,266.912. Product specifications and the flow of the production process are also described.

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    The document outlines the vision and mission of a company producing herbs. The vision is to become a leader in high quality herbs production. The mission is to produce guaranteed, clean herbs using skilled labor to satisfy customers. It also provides production and sales targets of 6,000 units per month with an expected revenue of RM63,000. The production budget details direct material and labor costs to produce 6,200 units, totaling RM30,266.912. Product specifications and the flow of the production process are also described.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    15 views9 pages

    Assignment Acc No 1.

    Uploaded by

    BATRISYIA AMANI MUHAMMAD HALIM
    The document outlines the vision and mission of a company producing herbs. The vision is to become a leader in high quality herbs production. The mission is to produce guaranteed, clean herbs using skilled labor to satisfy customers. It also provides production and sales targets of 6,000 units per month with an expected revenue of RM63,000. The production budget details direct material and labor costs to produce 6,200 units, totaling RM30,266.912. Product specifications and the flow of the production process are also described.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 9

    a) Business vision and mission.

    VISION
    - To become a successful leader in herbs production with good and high in quality
    of products.

    MISSION
    - To produce good quality, clean and guaranteed herbs by using an optional
    skilled labour that provides customer satisfactions.

    b) Monthly target production and sales unit


    Kos bahan untuk 300g = RM4.90
    1 Packaging = RM1.10
    TOTAL RM6.00

    Sale budget

    Expected unit sales 6,000


    (x) Unit selling price 10.50
    Total sale 63,000

    Production budget

    Expected unit sale 6,000


    + Desired ending finished goods unit 600 ( 10% )
    Total required unit 6,600
    ( - ) Beginning finished good unit 400
    Required production unit 6,200
    Direct material budget

    1. Kayu manis

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.005
    Total direct material needed for production ( kg ) 31
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 32
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 31
    Cost per kg 17.90
    Total cost of direct materials purchases 554.9

    2. Buah pelaga

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.002
    Total direct material needed for production ( kg ) 12.4

    + Desired ending direct material ( kg ) 1


    Total materials required ( kg ) 13.4
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 12.4
    Cost per kg 135.00
    Total cost of direct materials purchases 1,674

    3. Bunga cengkih

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.002
    Total direct material needed for production ( kg ) 12.4
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 13.4
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 12.4
    Cost per kg 43.50
    Total cost of direct materials purchases 539.4
    4. Bunga lawang

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.003
    Total direct material needed for production ( kg ) 18.6
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 19.6
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 18.6
    Cost per kg 46.10
    Total cost of direct materials purchases 857.46

    5. Serbuk cili

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.12
    Total direct material needed for production ( kg ) 744
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 745
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 744
    Cost per kg 15.60
    Total cost of direct materials purchases 11,606.4

    6. Ketumbar

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.096
    Total direct material needed for production ( kg ) 595.2
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 596.2
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 595.2
    Cost per kg 13.00
    Total cost of direct materials purchases 7,737.6
    7. Serbuk jintan manis

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.024
    Total direct material needed for production ( kg ) 148.8
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 149.8
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 148.8
    Cost per kg 11.90
    Total cost of direct materials purchases 1,770.72

    8. Serbuk jintan putih

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.024
    Total direct material needed for production ( kg ) 148.8
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 149.8
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 148.8
    Cost per kg 19.90
    Total cost of direct materials purchases 2,961.12

    9. Kunyit

    Unit to be produced 6,200


    (X) Direct material per unit ( kg ) 0.024
    Total direct material needed for production ( kg ) 148.8
    + Desired ending direct material ( kg ) 1
    Total materials required ( kg ) 149.8
    ( - ) beginning direct material ( kg ) 1
    Direct material purchases 148.8
    Cost per kg 8.99
    Total cost of direct materials purchases 1,337.712
    Direct labour budget

    Units to be produced 6,200


    (x) Direct labour time ( hours ) per unit 0.033
    Total required direct labor hours 204.6
    (x) Direct labor cost per hour ( RM ) 6.00
    Total direct labor cost ( RM ) 1227.6

    TOTAL = RM30,266.912

    c) SPECIFICATION OF PRODUCTS
    PRODUCT INFO
    PRODUCT NAME HAZ CURRY ITEM NUMBER 6000 units
    POWDER
    PHYSICAL QUALITIES
    PACKAGING PLASTICS WEIGHT 300 gram
    HEIGHT 20 cm MATERIALS PLASTICS
    WIDTH 15 cm ADDITIONAL INFO

    RAW MATERIALS

    6200 packet x 5g = 31000g/ 31kg


    6200g kayu manis needed to produce
    6200 packet curry powder

    CINNAMON
    6200 packet x 2g = 12400g/ 12.4kg
    6200g buah pelaga needed to produce
    6200 packet curry powder

    CARDAMOM
    6200 packet x 2g = 12400g/ 12.4kg
    6200g bunga cengkih needed to produce
    6200 packet curry powder

    CLOVE
    6200 packet x 3g = 18600g/ 18.6kg
    18600g bunga lawang needed to
    produce 6200 packet curry powder

    STAR ANISE
    6200 packet x 120g =744000g/ 744kg
    744000g chili powder needed to produce
    6200 packet curry powder

    CHILI POWDER
    6200 packet x 96g =595200g/ 595.2kg
    595200g ketumbar needed to produce
    6200 packet curry powder

    CORIANDER
    POWDER
    6200 packet x 24g = 148800g/ 148.8kg
    148800g serbuk jintan manis needed to
    produce 6200 packet curry powder

    CUMIN POWDER
    6200 packet x 24g = 148800g/ 148.8kg
    148800g serbuk jintan manis needed to
    produce 6200 packet curry powder

    FENNEL POWDER

    6200 packet x 24g = 148800g/ 148.8kg


    148800g turmeric powder needed to
    produce 6200 packet curry powder
    TUMERIC POWDER
    d)Flow of production
    process
    weigh all materials according to the
    proportions set by the company

    Ingredients : A and B

    Name of
    : spices-weigh machine
    Machine

    Machine price : RM 10440

    Rental fee
    (monthly) : RM 290

    sauté all ingredients in a


    large skillet in 30 minutes

    only for ingredients A

    Name of machine : Crater cauldron

    Machine price : RM 250

    the material that has been treated will


    be brought to cooling process and leave
    for 30 minute

    only for ingredients A

    Name of machine : Cooling machine

    Machine price : RM 15120

    Rental fee : RM 420


    (monthly)
    pour all ingredients into a
    blender

    only for ingredients A

    grind all ingredients for 1


    hour until smooth

    only for ingredients A

    Name of : Industrial
    machine grinding machine

    Machine
    price : RM 12960

    Rental fee : RM 360


    (monthly)

    filter all range materials


    using a filter machine

    only for ingredients A

    Name of machine : Filtering


    machine

    Machine price : RM 7920

    Rental fee : RM220


    (monthly)

    mix well ingredients A and B


    workers will weigh the spices
    that have been ground
    according to the prescribed
    dosages and standards.

    Name of machine : Light-weigh


    machine

    Machine price : RM 300

    the filled package will be


    sealed

    Name of machine : Sealed


    machine

    Machine price : RM 330

    the finished spice products


    will be packed into boxes
    for distribution to the market

    TOTAL MACHINE
    RENTAL : RM 2170

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