BDAP2203 Basics OF Management Accounting | OUM

BDAP2203 ASSIGNMENT QUESTION 

Part I

PURPOSE 

The purpose of this assignment is to enhance learners' understanding on the roles of management accountants of an organisation and application of cost-volume-profit for decision making.

REQUIREMENT 

Answer all the questions and show your detailed workings clearly and systematically.

Question 1

Management accountants play crucial roles in an organisation. 

1. Explain their roles in assisting the management with daily operations efficiently. 
2. Discuss how the management accountants utilise the management accounting information in making effective economic and business decisions.

Question 2

Modest Apparel involves in the business of women's workout clothing under its renowned brand, Mooda. Below is a detailed information of its operation for July 2025:

Based on the above information, answer the following questions:

1. Explain the meaning of contribution margin. Then, determine the contribution margin per set and contribution margin ratio for Mooda.
2. Calculate the break-even point for Mooda in set and RM. (3.5 marks)
3. Explain what margin of safety is. Then, determine the margin of safety for Mooda in set and RM. (4 marks)
4. The management plans to increase the sales activities to gain a target profit of RM80,000. Determine the total of Mooda that needs to be sold in order to achieve the management's target. (4 marks)
5. Elaborate how this cost-volume-profit analysis could bring benefit to Modest Apparel in managing its daily operation

BDAP2203 Part II

ONLINE CLASS PARTICIPATION (10%)

Discuss the following topic in the forum and submit proof of your participation in the online discussions:

1. Define what cost is.
2. Discuss the several classifications of cost.

Bahagian I 

TUJUAN

Tujuan tugasan ini adalah untuk meningkatkan pemahaman pelajar tentang peranan akauntan pengurusan sesebuah organisasi dan penggunaan kos-volum-untung untuk pembuatan keputusan.

KEPERLUAN

Jawab semua soalan dan tunjukkan cara kerja terperinci anda dengan jelas dan sistematik.

Soalan 2

Modest Apparel terlibat dalam perniagaan pakaian senaman wanita di bawah jenama terkenalnya, Mooda. Di bawah adalah maklumat terperinci operasinya bagi Julai 2025:

Berdasarkan maklumat di atas, jawab soalan-soalan berikut:

1. Terangkan maksud margin sumbangan. Seterusnya, tentukan margin sumbangan setiap set dan nisbah margin sumbangan bagi Mooda. (4.5 markah)
2. Kirakan titik pulang modal bagi Mooda dalam set dan RM. (3.5 markah)
3. Terangkan apa itu margin keselamatan. Seterusnya, tentukan margin keselamatan bagi Mooda dalam set dan RM. (4 markah)
4. Pihak pengurusan bercadang untuk meningkatkan aktiviti jualan bagi memperoleh sasaran untung sebanyak RM80,000. Tentukan jumlah Mooda yang perlu dijual bagi mencapai sasaran pihak pengurusan itu. (4 markah)
5. Huraikan bagaimana analisis kos-volum-untung ini dapat memberi manfaat kepada Modest Apparel dalam menguruskan operasi sehariannya.

Bahagian II

PERBINCANGAN KELAS DALAM TALIAN (10%)

Bincangkan topik berikut dalam forum dan hantar bukti penglibatan anda dalam perbincangan dalam talian:

1. Definisikan apa itu kos.
2. Bincangkan beberapa klasifikasi kos.