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Sunday, June 10, 2012

Opportunities and Threats of Environment Factors to Organisation


In Strategic Management, very important for organisation to find out what is their opportunities and threats of environment factors towards the organisation. This is in order to well-justify every plans and decision making to achieve their goals and objectives.

EXAMPLE

Opportunities and Threats of Environment Factors to Construction Firm in Malaysia

 Factors
Opportunities to
Nisasharmeen Sdn.Bhd.
Threats to
Nisasharmeen Sdn.Bhd.
Economic
·         Government as a major client.
·         Government as a policy maker.
·         Sources of finance from financial institution in Malaysia.
·         Organisation has strong capital and experience more than 30 years in construction industry.

·         Material price fluctuations
·         Low skill workers
·         High market competitions for the projects.

Social
·         Good reputation among clients
·         Attitudes towards social responsibility.
·         Desire of modern living lifestyles
·         High level of education
·         Possible negative publicity
·         Environmental issues such as Water and air pollution.
·         Cultural differences
·         Natural phenomenon such as floods and landslides.
Political
· Government policies in construction development
·         Government support and incentives
·         Political stability
           Objections from community on development.
·         Objections from local lobby group.
Technological
·         New technology and Hi-tech
Equipment in construction industry.
·         Hi-tech equipments of Information Technology
·         Eco-friendly to environment.
·         Safety in construction site or workplace.
·         Emergence of new technologies.
·         High cost material due to high cost of technology used.


GOOD LUCK FOR YOUR ASSIGNMENT!

Friday, June 8, 2012

Filem Prometheus Tidak Sesuai Ditonton Oleh Umat Islam

            Malam tadi aku gagahkan juga teman hubby yang nak sangat tengok midnight movie terbaru iaitu `Prometheus’.  Aduii..takde mood lansung..aku memang kureng minat tengok cita ala2 alien nih, dengan lenguh2 badan lepas swimming petang tadi yg tak agak2..fuhh dekat 1 jam setengah aku dalam kolam tu ngan anak2..hehe, sampai mata naik kabur laa..alamak panic gak aku kabur mata tak hilang2 dari abis mandi sampai tengah malam barulah clear balik. Pelik aku swimming pool  lain aku mandi takde pun kena kabur2 mata nih..banyak sangat ke klorin yg dorang letak, bahaya nih…anak2 aku relaks je sebab dorang  guna  goggle..


                Komen aku pasal movie nih..sepatutnya Prometheus ni diklassifikasikan  bawah 18SG bukannya PG13. Sebagai seorang ibu aku berani mengatakan bahawa filem ini bahaya ditonton oleh anak2 kita kerana boleh merosakkan akidah. Sipnosis cerita cakap lain tapi bila dah tonton lain pulak jalan ceritanya..Prometheus ialah nama sebuah kapal angkasa yg membawa sekumpulan doctor saintis ke sebuah planet yg mereka percayai tempat persembunyian tuhan, dalam konteks ini tujuan utama research mereka adalah untuk membuktikan kewujudan tuhan dengan melihat sendiri rupa sebenar tuhan..Astagfirullahalazim…sampai sini aku dah beristifar banyak dah dalam hati. Nasib baiklah tak bawak anak2 sekali menonton.


             Kononnya bila bertemu dengan tuhan, mereka berhak untuk bertanyakan persoalan kenapa manusia  dicipta dan dicampakkan ke bumi. Apa tujuan manusia dicipta dan kenapa setelah tuhan cipta manusia kemudian hendak dibinasakan atau mati pula…aduiii..apa punye cerita nih..hanginn aku nengok!!.  At last jumpa jugak dengan makhluk yg diangggap tuhan...macam alien jer aku tengok. Alien tu badan macam manusia, besar tinggi tapi muka macam alien lah. Lepas tu benda alah tu pulak bunuh dorang semua..hishhh padan muka.  Dalam cerita ni ada adegan seks yg tak sesuai budak2 tonton juga, dan adegan ganas yg agak melampau bila Doktor Elly memotong perutnya sendiri guna mesin robot khas  untuk mengeluarkan baby aliennya…hishh ngeri betul nampak real caesarean yang dia buat..dengan darah yg terpercik2.

             Kesimpulannya bagi aku cerita nih tak sesuai ditonton oleh anak2 kita sebab boleh merosakkan akidah umat Islam, jalan cerita dia nak cari tuhan yg menciptakan manusia sebab banyak isu tak puas hati dengan kejadian dan kematian manusia…nape lah mat salleh nih buat cerita macam ni. Padahal jawapan bagi persoalan mereka semua tu ada dalam Al-quran kitab Allah, mereka yg sesat ini sangat ego untuk mengakui kebenaranNya..hingga sanggup melakukan perkara2 bodoh untuk menyangkal bahawa Allah s.w.t adalah Pencipta yg sebenar-benarnya..



P/S: nak letak gambar ni pun tak suka sebenarnya, tapi takut korang tak tau cita yg mana pulak...jadi aku letaklah jugak.

Wednesday, June 6, 2012

Layang-layangku terbang melayang-layang…




Cuti2 sekolah ni memang penat sikit melayan kerenah anak2  yg sentiasa aktif dan tak tahu penat langsung. Nak ajak berjalan jer keje diorang ni, mana nak pegi berjalan lagi kakak...wayang? semua cita best2 dah tengok dah..




At last dapat idea..jom main layang2..kat taman kitorang ni tengah famous main layang2 siap ada brother yg menjualnya lagi kat padang tu. Tapi kita tak nak main kat padang tu sebab  orang ramai nanti berlaga tali layang2 pulak. So kita main kat satu tasik di pinggiran Cyberjaya yang cantik dan terpencil…tak ramai orang tahu dan takde yg melepak kat situ lagi.





layang2 terbang melayang...terbang melayang di tengah padang..



Sharmeen yg tension sebab tak dapat pegang layang2...



Papa sempat posing walaupun ku cuba candid...huhh



Aqish dan Thirah yang sibuk menaikkan layang2 hingga tak layan umi snap gambar...



Alolololoo...Sharmeen ku kecoh jerit2 first time tengok layang2 terbang...hehehe, cian anak aku nih



One..two..three...pose everyone..wahhh..like mother like children..

Saturday, June 2, 2012

Sample Analysis of Financial Ratios Between 3 companies

Comparison of companies financial performance in a same sector of industry. Assignment question required financial ratios of 3 years evaluation from year 2007 to 2009. Food Industry was selected and data information for the ratios were taken from the companies's financial statement 2007 to 2009. 


ANALYSIS OF FINANCIAL RATIO

 Based on calculation of financial ratios, the net working capital of Company QSR Brand Berhad of year 2007 is the lowest (RM58,189,000) compare to RM1,004,000  of year 2008. The net capital is increase tremendously in 2009 amounted of RM71,672,000. The higher the value of the working capital, the better as this show that company is able to settle its short term debts with surplus funds for its daily operating activities.
           For Kian Joo Can Factory, in 2007 the net working capital calculated of RM263,093,000. But in year 2008 the net working capital slightly decreases at RM255,497,000. In 2009 the company is able to increased better performance by showing of net working capital RM271,305,000.
          The net working capital for Kawan Food Berhad of the year 2007 is RM22,897,394. In year 2008 this company net working capital has drop to RM16,891,799. In year 2009 they slowly recovery, Kawan Food Berhad successfully increase his net working capital to RM23,413,440.

2.    Current ratios of 0.60 for company QSR Brand Berhad in 2007 is lower compared to 1.01 in 2008 and 1.16 in year 2009. This shows that for every ringgit of current liability, the company only has RM1.16 current assets for its payment in 2009. For Kian Joo Can Factory, current ratios of 2007 are higher at 2.34 compared to year 2008 of 1.98 and 2.15 for the year of 2009. From this ratio its measures the ability of the company to fulfil its long term loans using its current assets is higher in 2007.  Kawan Food Berhad are also shows the higher current ratios in year 2007 amounted 3.57 but drop dramatically in 2008 at 2.17 and slightly increase at 2.30 in year 2009. However, the current ratios of the company are not too low for concern and satisfactory for this industry.

3.  Quick ratio measures the ability of the company to pay its short-term loans quickly. The ratio of company QSR Brands Berhad is lower at 0.47 times in year 2007, slightly increase to 0.61times in 2008 and increase again to 0.73 times in 2009. This mean for every ringgit of current liability, the company has RM0.73 cash and assets that can be easily converted into cash to pay its short term debts immediately. For Kian Joo Can Factory Berhad, the quick ratio for year 2007 is higher at 1.30 times. But in 2008 the ratio slightly decreases to 0.96 times. The company is managing to recover in year 2009, its ratio increase to 1.18 times. Kawan Food Berhad has strong liquidity level compared to other company, for year 2007 its quick ratio is at 3.22 times. But its ratio is slightly decline at 1.88 times in year 2008 because of world’s economic downturn situation. Year 2009 the ratio is slightly increase to 1.19 times.

4.  Account receivable turnover is important as indication of ability of the company to collect debts from its customer. QSR Brands Berhad has high and stable account receivable turnover, the ratios in year 2007 at 727.58 times. Then year 2008 is the higher ratios at 1,194.51 times collection and drop to 532.36 times in the year 2009. This shows that this company is able to collect debts from its customer quickly and has available fund for other investments. For Kian Joo Can Factory the account receivable turnover at 4.15 times in year 2007, slightly increase at 4.61 times in 2008 and decrease to 4.38 times in year 2009. This shows that this company has high bad debts and this may indicate the inefficiency of the credit department in credit collection. Kawan Food Berhad has account receivable turnover at 5.22 times in year 2007, slightly higher in 2008 at 5.24 times in a year and finally up to 5.34 times in 2009. This is indication that company has put all efforts that drives to better performance of debts collection by the credit department.


5.    Average collection period shows the average days taken by the company to collect the account receivable. The average collection period of company QSR Brands Berhad is very good and satisfactory because the average collection is less a day. In year 2007 the average is 0.50 day, more efficient in year 2008 at average 0.31 day and increase to 0.69 day in year 2008. This is a good indication that company has sufficient fund to run their business because most of the business transactions are cash basis. This company also has very less bad debts. For Kian Joo Can Factory manage to get average collection period of 87.96 days in 2007. This is the higher average compared to year 2008 of 79.14 days and slowly up to 83.31 days in 2009. This is unsatisfactory and indication of poor debts collection practise in the company because normally the company’s credit period is 60 days but they only manage to collect debts after 80 days.


6.  Inventory turnover for company QSR Brands Berhad of 9.76 times is much better compared to 5.68 times in year 2008 and 6.14 times in year 2009. This means that the company can sell its inventory 9.76 times in 2007 which is the highest year of production. This is an indication that the company is able to sell its inventory quickly and reduce chances of obsolete inventory. For Kian Joo Can Factory, the inventory turnover is lower between years. From the ratios, its shows lower turnover at 3.46 times in year 2007, drastically down to 2.83 times inventory turnover in 2008 and manage to increase slightly in 2009 at 3.35 times a year. This is indicates the company holds a high inventory, the fund that could be invested elsewhere would be held by the inventory. Kawan Food Berhad has the highest inventory turnover that can be sold in a year. The inventory turnover at 11.97 times in year 2007, shoot up to 14.25 times in 2008 and slowly down to 8.89 times in year 2009. This is an indication that company does not keep surplus inventory which mean unproductive and not efficient in managing inventory.


7.   Fixed asset turnover shows the efficiency of the company in using its fixed assets to generate sales. The higher ratio is better to indicate the efficiency of assets management. The fixed assets turnover ratio for QSR Brands Berhad is higher compare to the two other companies. In 2007 the ratios is 3.74 times, 2008 ratios is slightly decrease to 3.65 times and drop again to 3.19 times in year 2009.Eventhough the ratios are still the highest between companies but the performance of company assets management are getting less efficient every year, this might be the company has lots of fixed assets. For Kian Joo Can Factory, the fixed asset turnover ratios are lower at 2.00 times in year 2007, slightly decrease to 1.94 times in 2008 and drop again to 1.45 times in year 2009. This indicates that the asset management of the company in generating sales is less efficient. Same goes to Kawan Food Berhad that has lower fixed asset turnover ratios of 1.96 times in 2007, 1.61 times in 2008 and 1.60 times in 2009. This scenario happened because of company has lots of unsatisfactory sales.

8.    Debt ratio of year 2007 for company QSR Brands Berhad is 40.57%, the company manage to lower down their total assets that are financed by debts in 2008 so the debt ratio decrease to 29.76%. In 2009 the ratio slightly increases to 36.29%. Creditors prefer lower debt ratio as the lower debt ratio, the higher protection for their losses upon liquidation. For Kian Joo Can Factory Berhad the debt ratios are lower at 27.83% in 2007, increase to 30.21% in year 2008 and manage to lower down to 24.67% in year 2009. This is because of their concern that creditors and suppliers might be reluctant to provide credit term on purchase as they worry that the company would not be able to settle the debts. Kawan Food Berhad also has lower debt ratio at 18.74% in year 2007, slightly increase to 20.37% in year 2008 and increase again to 23.79% in year 2008. The increasing percentage of debt ratio every year indicates that company has not aware of buying a lot of assets that is financed by debts.


9.    Gross profit margin measures the profit for each ringgit of sales that can be used to pay expenditures and cost of company. QSR Brands Berhad has higher gross profit margin at 70.96% in 2007. The higher margin is better because it shows company has lower costs and expenditures in sales activities. In 2008 the margin a bit decreases to 69.42% and drop again in 2009 at 57.75%. Kian Joo Can Factory Berhad has lower gross profit margin but maintain. In year 2007, the margin is at 12.76% which mean the company is generates only 12.76% profit after deducting all costs of goods for each ringgit of sale. The company is managing to push up their gross profit margin at 16.22% in year 2008 and then slightly decrease to 15.77% in year 2009. Kawan Food Berhad has consistent gross profit margin for these three years, 2007 at 38.05% of margin then slightly drop to 37.56% in 2008 but capable to recover the margin up to 43.45% which is the highest in 2009. This shows that the purchasing management and cost of the company are better in year 2009.


10.   Net profit margin also another alternative to measure the ability of company to generate net profit from each ringgit of sale after deducting all expenditures and costs including interest expenses and tax. QSR Brands Berhad has higher net profit margin of 14.37% in year 2007, then increase to 15.72% in 2008. But in 2009, the margin dramatically drop to 5.74% because of the company has to bear increasing of total expenditures, finance expenses and tax. Kian Joo Can Factory Berhad has lower net profit margin, in year 2007 the margin is at 5.93%. Then slightly increase to 8.61% in year 2008 but drop to 6.17% in year 2009. This shows that the company is lack for control of cost and expenditures. For Kawan Food Berhad, the net profit margin of 2007 is 13.65% and decrease to 12.60% in year 2008. But their consistent performance has successfully pushed up the margin to 15.48% in year 2009. This indicates that the company is capable in controlling their cost and expenses very well. 

GOOD LUCK FOR YOUR ASSIGNMENT!!....

Thursday, May 31, 2012

Khidmat Pengurusan Kewangan dan Pemasaran Perniagaan

Sekiranya anda Usahawan atau Bakal2 Usahawan mempunyai masalah dalam PENGURUSAN KEWANGAN DAN PEMASARAN PERNIAGAAN, sila emelkan masalah dan no.telefon anda kepada En. Wan (sapowan@gmail.com) atau Pn. Nisa (nisasharmeen@gmail.com)

Dan jika ada yang memerlukan khidmat PENCERAMAH dalam bidang KEWANGAN, PEMASARAN dan MOTIVASI sila emelkan juga kepada kami. 

Kami sedia membantu...Terima Kasih



Ceramah Pengurusan Kewangan dan Pemasaran



Pembentangan Kertas Kerja Rancangan Perniagaan




En. Sapowan Sanusi kerap diundang sebagai Penceramah di  MAIS, ASNAF, PERKIM dan PERHEBAT, UNIVERSITI, PUSAT2 LATIHAN SISWAZAH  dan SEKOLAH-SEKOLAH.

Sila emel kepada kami  untuk mendapatkan tindak balas secepatnya. Sekian, terima kasih.

Snow White and The Huntsman...



Layan tengok cita ni ngan anak2..
Very beautiful movie and awesome!..at first I was sceptical about the storyboard..ala mesti sama jer jalan cita ngan cita2 snow white yg biasa kite tengok..bossannn lah umi nak tengok...
Tapi  bila start jer cita… tengok muka Queen Ravienna lakonan Charlize Theron yg sangat jelita tapi jahat dan kejam punya pompuan, terus focus abihhh…
Snow White lakonan Kristen Stewart pun mantap..memang minat dia sejak cita Twilight lagi. Watak Snow White dalam cita ni bagus, seorang puteri raja yg pada asalnya lemah lembut tapi bertukar menjadi lasak dan berani sebagai ketua perang demi menawan kembali tahtanya. 
Chris Hemsworth si superhero Thor pun sama hebat dan cool, watak lelaki pemburu yang lasak dan kuat yg akhirnya menjadi cinta sejati Snow White..
Sebuah filem actions epic yg hebat walaupun  new version of story tale…

Wednesday, May 30, 2012

Contoh Perjanjian Sewa Kereta (sample Car rental agreement)


Notebook hubby aku ni ala penyimpan mohor2 besar...banyak betul hubby aku nih simpan format2 like contoh surat perjanjian, format MOU lah, format rancangan perniagaan, format cash flow pun melambak2 dan macam2 versi ada...hish..hish..hish..patutlah slow notebook ni abg..

Dalam dok aku transfer semua format tu ke external hardisk, sempat aku cilok satu contoh format ni nak bagi kat korang.. Jangan marah yerr en.hubby hensem....hehe b nak buat amal sikit je boleh kan...


Car Rental Agreement

1. THE PARTIES TO THIS AGREEMENT ARE:
1.1 THE OWNER:
First Name(s):

Surname:

Identity / Social Security or Other (Specify) number:

Physical Address:



1.2 THE RENTER:
First Name(s):

Surname:

Identity / Social Security or Other (Specify) number:

Physical Address:


The parties choose the above stated addresses as their physical addresses at which legal proceedings may be instituted.

2. THE OBJECT OF THE RENTAL IS:
2.1 Type of Vehicle:

2.2 Make and Color:

2.3 Model:

2.4 Year:

2.5 Registration Number:

2.6 Engine Number:

2.7 Vehicle Identification Number (VIN):

2.8 Passenger Capacity:

2.8 Rated Weight Carrying Capacity:

2.10 Odometer Reading at beginning of Rental Period:



3. CONDITION OF VEHICLE:
3.1 The Owner states that to the best of his knowledge and belief that above-described vehicle is in sound and safe condition and free of any known defects or faults which would affect its safe operation under normal use.


4. QUALIFICATIONS:
4.1 The Renter states that he / she is physically and legally qualified to operate the above-described vehicle.

5. RENTAL PERIOD:
The Owner agrees to rent the above-described vehicle to the Renter for the following period:
5.1 Starting Date: _______________________________
Time: ____________________(a.m. / p.m.)
5.2 Ending Date: _______________________________
Time: ____________________(a.m. / p.m.)


6. RENTAL RATE:
6.1 The Renter hereby agrees to pay the owner at the rate of ____________ per day or portion there of
AND / OR at the rate of ______________ per kilometer for the use of the above-described vehicle.
6.2 All fuel used shall be paid for by the Renter.


7. EXCLUSIONS:
7.1 The rented vehicle shall not be used to carry passengers or property for hire.
7.2 The rented vehicle shall not be used to carry passengers in excess of the capacity stipulated in 2.7 above.
7.3 The rented vehicle shall not be used to carry passengers, goods or materials in excess of the rated weight carrying capacity of the vehicle as stipulated in 2.7 and 2.8 above.
7.4 The rented vehicle shall not be used to carry passengers other than in the interior or cab of the vehicle.
7.5 The rented vehicle shall not be used to push, propel or tow another vehicle, trailer or any other thing without the written permission of the Owner.
7.6 The rented vehicle shall not be used for any race or in any competition.
7.7 The rented vehicle shall not be used for any illegal purpose.
7.8 The Renter shall not operate the vehicle in a negligent manner.
7.9 The rented vehicle shall not be operated by any other person other than the Renter stipulated in 1.2 above without the written permission of the Owner.

8. INSURANCE:
8.1 The Renter hereby agrees that he / she shall be held fully responsible for any and all loss of or damage to the vehicle or equipment during the term of this Car Rental Agreement whether caused by collision, fire, flood, vandalism, theft or any other cause, except that which shall be determined to be caused by a fault or defect of the vehicle or equipment.

9. DEPOSIT:
9.1 The Renter further agrees to make a deposit of ______________ with the Owner, said deposit to be used, in the event of loss of or damage to the vehicle or equipment during the term of this Car Rental Agreement, to defray fully or partially the cost of necessary repairs or replacement.
9.2 In the absence of damage or loss, said deposit shall be credited toward payment of the Rental Rate and any excess shall be returned to the Renter.

10. RETURN OF VEHICLE:
10.1 The Renter hereby agrees to return the above-described vehicle to the Owner at the physical address listed in 1.1. no later than ________________________________

11. JURISDICTION:
11.1 The parties consent to the jurisdiction of the magistrate's
(other ________________________) court for the district of
__________________________________
Signed at ______________________on this ______day of _________________20____

OWNER: _____________________________

RENTER:_____________________________


if ada syarat2 lain yg korang ingin masukkan just tambah jer, yg ni standard ok.