1. Mohammad Mustaqim Bin Zainal Abidin AC091285

2. Nabilatul Husna Bt Hamid KhanAC090715

3. Nurul Nabila Izzaty Bt Adnan AC090678

Case : chicken run

1. The EPM is one of top 5 chicken supplier.

2. En. Selamat is a CPA.

1. En Selamat is lack of focus on the important considerations for proper running on business operation.

2. En Selamat lack of expertise in poultry industry.

3. Operational crisis in late 2008.

4. Conflict of interest.

STRENGTH WEAKNESSES

Swot ANALYSIS

1. Highest consumptions rates.2. Expansion of QSR in ECER.3. Emerging in Giant

superstore.

OPPORTUNITY

1. Increase in price of chicken feed.

2. Potential entry of new competitor.

THREATS

PCK Holding(Parent Co)

Excel Poultry & Meat Sdn Bhd

BOD

En. Selamat(General Manager)

Pn. Azura(Account Executive)

Ms. Chan(Credit Controller)

En. Kassim(Finance Manager & Marketing PLanner

Organizational chart

ISSUE 1

Operating cash was running low. - Problems in cash liquidity

Recommendations :

1- Increase chicken production types - ex : fertilizers (chicken manure) can use to planting corn (for chicken feed)2- Increase revenue by expanding market share - sell to neighboring countries.3- Offer discounts and send reminders to debtors

ISSUE 2

Leadership style used by En. Selamat-Autocratic

Drawbacks :- one way communication between leader and subordinates- increase staff turnover and absenteeism

Recommendations : Democratic Leadership

Benefits1- Group members are encouraged to share ideas and opinion2- Increase the job satisfaction and productivity3- Develop a high sense of personal growth for employees

ISSUE 3

En. Selamat – Conflict of interest.- Unethical actions

assumptions:-En. Selamat use the co’s funds illegally- He instructed Pn. Azura to prepare the accounts in a way to conceal his acts.

Recommendations :1- Clear set of policies and procedures2- Whistle blowing policy3- PCK Holdings need to monitor its subsidiary

ISSUE 4

BOD was reluctant to take action against En. Selamat.

-En Selamat has very “well connected” & good reputation at the previous company.

Recommendations :1- Conduct an investigation by third party2- Report to Parent Company (PCK Holding)3- Ms Choy – persuade BOD to take action

ISSUE 5

En Munir have no receipts as a proof.

- No irregularities in debtor’s aging analysis.-Mr. Siva complained that figures in statement of accounts sent to him was incorrect.

Recommendations :1- Segregation of duties - help minimize risk & fraud, maximize inventory & supply protection. 2- Security Control - To deter or prevent unauthorized access to sensitive materials. ex : Physical control, technical control, administrative control

3- Authorization procedures - ex : credit sales cycle