CONFIDENTIAL FA1/JUL 2020/MAF651

FAKULTI PERAKAUNAN
UNIVERSITI TEKNOLOGI MARA

FINAL ASSESSMENT -
SUGGESTED SOLUTION & MARKING SCHEME
PAPER 1

COURSE : SEMINAR IN MANAGEMENT ACCOUNTING

COURSE CODE : MAF651
SEMESTER : FEBRUARY – AUGUST 2020
DATE : 10 JULY 2020

PART A MULTIPLE CHOICE QUESTIONS (20 MARKS)

1. A 11. B
2. C 12. D
3. A 13. D
4. B 14. C
5. B 15. B
6. A 16. C
7. C 17. B
8. C 18. D
9. C 19. C
10. B 20. D
PART B STRUCTURED QUESTION (40 MARKS)

QUESTION 2

A. The four (4) perspectives of a Balanced Scorecard for a government agency (a

non-profit organisation) include:

Financial Perspective:
The scorecard uses financial performance measures, such as measuring how the
organisation manages the funds obtained from the public. This can be seen by
looking at how much money allocations are made to programs and activities
planned by the government agency or organisation that give benefits to the public.
Whether there are surplus or deficit arisen. The financial measures provide
information regarding how well the government agency obtain the funds and
utilise them in delivering quality services to the public and all stakeholders.
eg. Total amount of money spent on planned activities or programmes planned.

Customer (Public or Society) perspective

This perspective is related to the stakeholders of the organisation. If an
organisation is to achieve its financial objectives, it needs to deliver the best
services to the customers (the public and society). These measures allow the
government agency to identify the performance of customer service and their
satisfaction (eg. through an increasing number of services delivered and a
number of served clients) and also increased awareness among the public
regarding the services provided by the agency).
eg. Number of people participating the programmes organised by the agency or
number of complaints.

Internal Process (Service Delivery) perspective

This perspective aims to answer what the organisation need to have in place and
what it needs to do well in order to drive performance. The examples of internal
process objectives include process improvements; quality optimisation and
capacity utilisation (eg. using technology to boost efficiency such as application
for the services through an online network eg. e-government).
Eg. Time taken to process a client’s request and number of clients attended per
day.

Learning and Growth perspective

This perspective considers the intangible drivers of performance. Because it
covers such a broad spectrum, including human capital (the civil servants),
informational capital and organisational capital. This broad spectrum of
performance needed in ensuring quality civil servants deliver high-quality services
to all stakeholders, that are supported by information systems and organisational
capital such as culture, ethical values and excellent leadership.
Eg. Total investment in new systems or cost of training and professional
development programmes for staffs.
(Detailed explanation of the Four (4) perspectives
with suitable examples x 5 marks each = 20 marks)
B. Suggest, with reason, suitable non-financial performance measures for each
critical success factor (CSF) identified:

Critical SF Non Financial Reason (Students are required to

Performance Measure provide and discuss one (1) reason why
(one (1) per CSF) the non-financial measure are chosen)

Service • Percentage of fitness • It is important for the centre that all of

quality equipment that cannot its equipment is all in good working
be used order. Customers will not patronize
• Number of customer fitness centres that have poorly
complaints about maintained facilities
fitness trainers  

Right • Number professional • The knowledge of fitness

People trainers trainers/instructors about the
• Number of customer appropriate workouts for different
/clients per trainer individuals and their guidance can
 lead to customers feeling happy with
the centre and referring their friends.

Innovation • Number of new workout • Some individuals are attracted to join
or fitness package a fitness centre because of workout
introduced packages which they perceive to be
• Number of new fitness value for money or uses the latest
services or products workout craze.
introduced eg. Fruit • Fitness centres also have juice bars
juices and drinks where their customers can have
specially concocted drinks to
rehydrate after a workout.
 

Resource • Number of customer • The more individuals signing up per

utilisation per fitness instructor instructor for, say an aerobics class,
• Minutes per equipment the more revenue earned. Failure to
per customer utilise the available resources such as
instructors and facilities will lead to
 lower profitability.
• As equipment may be limited, the
centre may limit the time each
customer uses equipment as this can
cause dissatisfaction among other
customers who have to wait their turn


(One NFM + The reason for each critical factors x 5 marks = 20 marks)
Other relevant answers maybe accepted