Management Accounting Assignment 2 Report: Control Report, Efficiency Assessment, and Improvement Recommendations
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This report discusses the monthly control report with the initial budget, flexible budget, and variances. It assesses the efficiency of Amana Ltd. in fiscal year 2020 and makes recommendations to improve the firm. It also estimates the expenses of going online or opening a web store for Amana Ltd.
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Assignment 2 Report
Management
Accounting
Management
Accounting
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Contents
INTRODUCTION...........................................................................................................................3
PART A...........................................................................................................................................3
Create a monthly control report with the initial budget, flexible budget, and variances.............3
Examine the control report and assess the efficiency of Amana Ltd. in fiscal year 2020...........4
Make some recommendations to Amana's CEO on ways to improve the firm...........................6
PART B...........................................................................................................................................7
Estimate after deciding whether or not Amana should go online or open its own web store,
taking into account all of the company's expenses......................................................................7
CONCLUSION................................................................................................................................9
REFERENCES..............................................................................................................................10
INTRODUCTION...........................................................................................................................3
PART A...........................................................................................................................................3
Create a monthly control report with the initial budget, flexible budget, and variances.............3
Examine the control report and assess the efficiency of Amana Ltd. in fiscal year 2020...........4
Make some recommendations to Amana's CEO on ways to improve the firm...........................6
PART B...........................................................................................................................................7
Estimate after deciding whether or not Amana should go online or open its own web store,
taking into account all of the company's expenses......................................................................7
CONCLUSION................................................................................................................................9
REFERENCES..............................................................................................................................10
INTRODUCTION
Budgeting is the process of estimating spending and revenue for a given time period, and it
is typically done and revised at regular intervals. Budgets are created for a person, organisation,
group of people, government, or other entity that generates and spends money. The following is
based on Amana Ltd's monthly control statement, which shows the company's regular and
standardised budget (Sari, and et.al., 2020) . It will also go through the computed variances and
how they are supported by the differences. The assessment of a company's performance and
productivity in the year 2020, which is carried out during a pandemic. In addition, a suggestion is
made for improvement. Furthermore, the evaluation is based on a variety of situations and
expenditures in order for the owner to open his or her own online shop and sell it on Amazon.
PART A
Create a monthly control report with the initial budget, flexible budget, and variances.
Budget planning is discussed in terms of innovation, flexibility, and deviations in the
research. The monthly control budget must first and foremost be understood. In general, the
budget reflects data from the payroll activities of the organisation, whereas overhead expenses
show changes in expenditure and their utility (Vilakazi, Stainbank, and Nyide, 2020). The
company's most important function is to assist the owner or leader in analysing a sample of the
entrepreneur's investments. It's possible that the firm will have difficulty comprehending its
disclosure. This report also helps the organization's high department to build its operational cost
maintenance and begin to learn the approaches for reducing company expenses and expenditures.
Budget planning is discussed in terms of innovation, flexibility, and deviations in the research.
ï‚· Flexed Budget: The budget also takes into account the company's set of
performance or stages. To put it another way, the budget talks about the price
system that won't change. When a flexible budget is developed, it is a back-to-back
adjustment with firm swings in expenditure, with the benefit of reducing money
destruction. On the other side, high opportunities and rapid performance are needed
to shift the market and firm environment (Fuzi, and et.al., 2019).
ï‚· Originality of data: This budgeting concept assists in the comprehension of prior
spending and income data. The budget is created with expenses in mind, and it also
assists in establishing the company's new revenue.
Budgeting is the process of estimating spending and revenue for a given time period, and it
is typically done and revised at regular intervals. Budgets are created for a person, organisation,
group of people, government, or other entity that generates and spends money. The following is
based on Amana Ltd's monthly control statement, which shows the company's regular and
standardised budget (Sari, and et.al., 2020) . It will also go through the computed variances and
how they are supported by the differences. The assessment of a company's performance and
productivity in the year 2020, which is carried out during a pandemic. In addition, a suggestion is
made for improvement. Furthermore, the evaluation is based on a variety of situations and
expenditures in order for the owner to open his or her own online shop and sell it on Amazon.
PART A
Create a monthly control report with the initial budget, flexible budget, and variances.
Budget planning is discussed in terms of innovation, flexibility, and deviations in the
research. The monthly control budget must first and foremost be understood. In general, the
budget reflects data from the payroll activities of the organisation, whereas overhead expenses
show changes in expenditure and their utility (Vilakazi, Stainbank, and Nyide, 2020). The
company's most important function is to assist the owner or leader in analysing a sample of the
entrepreneur's investments. It's possible that the firm will have difficulty comprehending its
disclosure. This report also helps the organization's high department to build its operational cost
maintenance and begin to learn the approaches for reducing company expenses and expenditures.
Budget planning is discussed in terms of innovation, flexibility, and deviations in the research.
ï‚· Flexed Budget: The budget also takes into account the company's set of
performance or stages. To put it another way, the budget talks about the price
system that won't change. When a flexible budget is developed, it is a back-to-back
adjustment with firm swings in expenditure, with the benefit of reducing money
destruction. On the other side, high opportunities and rapid performance are needed
to shift the market and firm environment (Fuzi, and et.al., 2019).
ï‚· Originality of data: This budgeting concept assists in the comprehension of prior
spending and income data. The budget is created with expenses in mind, and it also
assists in establishing the company's new revenue.
ï‚· Budget Variance: This budget is used to determine the difference between the
actual and original budgets, as well as to discuss the present status of the business
and demonstrate various changes in the company's performance (Nkundabanyanga,
Muhwezi, and Tauringana, 2018). To have a better understanding of the status of
the fiscal year 2020. The table below shows how the original budget, flexible
budget, and budget modifications function.
AMANA LTD
Monthly Control Report
Particulars
Original
Budget
Flexed
Budget Variances Variance
(%)
Revenue 2500000 1600000 -900000 -36.00%
Less: Cost of Goods Sold 800000 840000 40000 5.00%
Raw Material 250000 280000 30000 12.00%
Direct labor 400000 440000 40000 10.00%
Overheads 150000 120000 -30000 -20.00%
Gross Profit 1700000 760000 -940000 -55.29%
Less: Non- operating / Fixed
Expenses
350000 305000 -45000 -12.86%
Warehouse rental 200000 170000 -30000 -15.00%
Insurance 100000 100000 0 0.00%
Full time Warehouse
Supervisor salary
50000 35000 -15000 -30.00%
Net Profit 1350000 455000 -895000 -66.30%
Examine the control report and assess the efficiency of Amana Ltd. in fiscal year 2020.
ï‚· The previous report clearly reveals Amana Ltd's efficiency in the accounting year
2020. The computation in the above table demonstrates Amana Ltd's predicted
productivity, as well as how it responds to changes in the flexible budget, how it
formulates original data costs and revenues, and how it aids the firm in measuring
business performance (Pires, Alves, and Fernandes, 2020). In general, there are a
actual and original budgets, as well as to discuss the present status of the business
and demonstrate various changes in the company's performance (Nkundabanyanga,
Muhwezi, and Tauringana, 2018). To have a better understanding of the status of
the fiscal year 2020. The table below shows how the original budget, flexible
budget, and budget modifications function.
AMANA LTD
Monthly Control Report
Particulars
Original
Budget
Flexed
Budget Variances Variance
(%)
Revenue 2500000 1600000 -900000 -36.00%
Less: Cost of Goods Sold 800000 840000 40000 5.00%
Raw Material 250000 280000 30000 12.00%
Direct labor 400000 440000 40000 10.00%
Overheads 150000 120000 -30000 -20.00%
Gross Profit 1700000 760000 -940000 -55.29%
Less: Non- operating / Fixed
Expenses
350000 305000 -45000 -12.86%
Warehouse rental 200000 170000 -30000 -15.00%
Insurance 100000 100000 0 0.00%
Full time Warehouse
Supervisor salary
50000 35000 -15000 -30.00%
Net Profit 1350000 455000 -895000 -66.30%
Examine the control report and assess the efficiency of Amana Ltd. in fiscal year 2020.
ï‚· The previous report clearly reveals Amana Ltd's efficiency in the accounting year
2020. The computation in the above table demonstrates Amana Ltd's predicted
productivity, as well as how it responds to changes in the flexible budget, how it
formulates original data costs and revenues, and how it aids the firm in measuring
business performance (Pires, Alves, and Fernandes, 2020). In general, there are a
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few distinct processes that may be used to determine the job of a business
budgeting report's subsequent duty:
ï‚· Costs are traceable: The concept of a budget is a crucial cost step that helps a
company determine the amount of money that needs to be paid out and then prepare
a budget based on that amount in the near future. It will assist the organisation in
analysing the factors that contribute to workplace misconceptions as well as
carrying out the steps required to accomplish the company's financial goals. This
report largely represents the company's financial decisions, which it makes on an
annual rather than monthly basis, and it may also be based on the determination of
manufacturing costs, material expenditures, and other expenses made while
conducting business. It is essentially different from a financial plan if it sets a
money-spending strategy (Chand, and Sharma, 2021). Because business costs
might come at any time, it can be produced on a monthly basis by the firm. While
they are completing the firm's allocated goals. This monthly expenditure plan, on
the other hand, assists the organisation in evaluating where money is spent most
effectively. A business owner's primary goal is to choose the best spending strategy
and attempt to reduce the company's cash outflows and expenditures. In other
words, the corporation may spend money on a positive activity rather than on a
negative one.
ï‚· Determine the high pay-out cost: If a firm wants to improve the way it does
activities, it should look at the areas where it spends a lot of money and try to
recover the jobs that cost a lot of money while lowering revenue. This problem
might be solved by paying less for superfluous work and focusing on increasing
corporate profits.
ï‚· Identify the locations where the cost is higher: The company wanted to figure out
which of its many operations had high expenditures, which was the source of the
low income value. In general, businesses strive to improve their cost structures and
develop sound plans, then spend only on activities that benefit the company and do
not jeopardise profits (Chand, 2019).
budgeting report's subsequent duty:
ï‚· Costs are traceable: The concept of a budget is a crucial cost step that helps a
company determine the amount of money that needs to be paid out and then prepare
a budget based on that amount in the near future. It will assist the organisation in
analysing the factors that contribute to workplace misconceptions as well as
carrying out the steps required to accomplish the company's financial goals. This
report largely represents the company's financial decisions, which it makes on an
annual rather than monthly basis, and it may also be based on the determination of
manufacturing costs, material expenditures, and other expenses made while
conducting business. It is essentially different from a financial plan if it sets a
money-spending strategy (Chand, and Sharma, 2021). Because business costs
might come at any time, it can be produced on a monthly basis by the firm. While
they are completing the firm's allocated goals. This monthly expenditure plan, on
the other hand, assists the organisation in evaluating where money is spent most
effectively. A business owner's primary goal is to choose the best spending strategy
and attempt to reduce the company's cash outflows and expenditures. In other
words, the corporation may spend money on a positive activity rather than on a
negative one.
ï‚· Determine the high pay-out cost: If a firm wants to improve the way it does
activities, it should look at the areas where it spends a lot of money and try to
recover the jobs that cost a lot of money while lowering revenue. This problem
might be solved by paying less for superfluous work and focusing on increasing
corporate profits.
ï‚· Identify the locations where the cost is higher: The company wanted to figure out
which of its many operations had high expenditures, which was the source of the
low income value. In general, businesses strive to improve their cost structures and
develop sound plans, then spend only on activities that benefit the company and do
not jeopardise profits (Chand, 2019).
The table above shows the several areas where Amana Ltd needs to improve its
performance. It indicates unequivocally that the firm anticipated the initial budget for the
accounting year 2020, however the actual budget was lower in a number of categories, including:
 • The firm's income and beginning budget are given in the table above in the first
case. It might show that the company's revenue is more than its actual budget.
Essentially, it means that the firm projected a huge revenue in the accounting year
2020 but received less, implying that the company must increase sales rather than
incur substantial expenses.
ï‚· In the second point, the accompanying table demonstrates that the corporation has
made a significant investment in costs, resulting in a loss in gross profit compared
to the initial budget.
ï‚· In the third instance, this indicates that sales and gross profit are lower than
planned, resulting in a smaller net profit for the accounting year 2020 (Nik
Abdullah, 2018). In 2020, the firm will spend more money on operational
expenditures and less on profit, resulting in low productivity and a decline in the
organization's capacity to carry out activities that support the attainment of goals
and objectives.
Make some recommendations to Amana's CEO on ways to improve the firm.
ï‚· Because every firm may make a lot of money if it sells a lot of items and spends less
money on activities, the company's department has to create more revenue. Only one
factor has an impact on the company's real budget: low sales. The company's net
profit is lowered when sales are low and costs are high.
ï‚· Prepare a good budget plan: Developing a good budget plan is one of the most
significant steps in creating a budget in advance because, before implementing any
plan, a corporation must first develop better strategy and then move forward to
implement that strategy into the business to achieve the budgetary goals efficiently
(Suranatthakul, and et.al., 2020). The graph demonstrates that the company did not
have a suitable strategy and did not execute efficiently, which is why they anticipate
to generate less profit in accounting year 2020.
performance. It indicates unequivocally that the firm anticipated the initial budget for the
accounting year 2020, however the actual budget was lower in a number of categories, including:
 • The firm's income and beginning budget are given in the table above in the first
case. It might show that the company's revenue is more than its actual budget.
Essentially, it means that the firm projected a huge revenue in the accounting year
2020 but received less, implying that the company must increase sales rather than
incur substantial expenses.
ï‚· In the second point, the accompanying table demonstrates that the corporation has
made a significant investment in costs, resulting in a loss in gross profit compared
to the initial budget.
ï‚· In the third instance, this indicates that sales and gross profit are lower than
planned, resulting in a smaller net profit for the accounting year 2020 (Nik
Abdullah, 2018). In 2020, the firm will spend more money on operational
expenditures and less on profit, resulting in low productivity and a decline in the
organization's capacity to carry out activities that support the attainment of goals
and objectives.
Make some recommendations to Amana's CEO on ways to improve the firm.
ï‚· Because every firm may make a lot of money if it sells a lot of items and spends less
money on activities, the company's department has to create more revenue. Only one
factor has an impact on the company's real budget: low sales. The company's net
profit is lowered when sales are low and costs are high.
ï‚· Prepare a good budget plan: Developing a good budget plan is one of the most
significant steps in creating a budget in advance because, before implementing any
plan, a corporation must first develop better strategy and then move forward to
implement that strategy into the business to achieve the budgetary goals efficiently
(Suranatthakul, and et.al., 2020). The graph demonstrates that the company did not
have a suitable strategy and did not execute efficiently, which is why they anticipate
to generate less profit in accounting year 2020.
ï‚· Prepared for future scenarios: Every business faces challenges in its day-to-day
operations. As a result, the company must prepare for probable issues ahead of time
and aid the company in adapting to change.
PART B
Estimate after deciding whether or not Amana should go online or open its own web store, taking
into account all of the company's expenses.
According to the preceding case study, Mr. Amana's company is doing exceptionally well in
the United Kingdom, Europe, and the United States. In order to enhance sales, Mr. Amana tries
to sell his things and operate his business online. There's a chance that some of the Birmingham,
Manchester, and Brighton locations will close (HAMMAD, 2022). However, there is a clash
between the two growth strategies: one is to shift the entire firm online, while the other is to sell
the items on Amazon.
Accepting the prospects of the cities are closed and transferring online will automatically
reduce sales revenue and result in only 50% of the turnover with the help of online website
because this organisation is borne to inclined some of the fixed expenses, such as improvement,
delivery expenses, and others, but it provides a guarantee of selling 10,000 units per year. As a
result, the total cost will be as follows:
Expenses for improving and maintaining the internet website = £ 50000.00
A full-time IT programmer earns GBP 35,000.00 per year.
Expenses for the delivery system are £ 150000.00.
Total costs: £ 235000.00 (50000.00 + 35000.00 + 150000.00).
The second step is to decide if you want to sell the things directly to Amazon. It will ensure
the sale of 65000 units each year. It shows that the expenses of moving the company to an online
platform are £ 1,85,000, plus £ 50,000 in Amazon fulfilment fees.
Amazon is a huge international online gateway platform that provides buyers with a wide
range of goods and services while also supporting sellers in selling their items. It also provides
consumers with an online payment solution that allows them to send money from one person to
another.
Now, based on the aforementioned case study, it can be seen that there is a difference
between starting an online business and selling things on Amazon.
operations. As a result, the company must prepare for probable issues ahead of time
and aid the company in adapting to change.
PART B
Estimate after deciding whether or not Amana should go online or open its own web store, taking
into account all of the company's expenses.
According to the preceding case study, Mr. Amana's company is doing exceptionally well in
the United Kingdom, Europe, and the United States. In order to enhance sales, Mr. Amana tries
to sell his things and operate his business online. There's a chance that some of the Birmingham,
Manchester, and Brighton locations will close (HAMMAD, 2022). However, there is a clash
between the two growth strategies: one is to shift the entire firm online, while the other is to sell
the items on Amazon.
Accepting the prospects of the cities are closed and transferring online will automatically
reduce sales revenue and result in only 50% of the turnover with the help of online website
because this organisation is borne to inclined some of the fixed expenses, such as improvement,
delivery expenses, and others, but it provides a guarantee of selling 10,000 units per year. As a
result, the total cost will be as follows:
Expenses for improving and maintaining the internet website = £ 50000.00
A full-time IT programmer earns GBP 35,000.00 per year.
Expenses for the delivery system are £ 150000.00.
Total costs: £ 235000.00 (50000.00 + 35000.00 + 150000.00).
The second step is to decide if you want to sell the things directly to Amazon. It will ensure
the sale of 65000 units each year. It shows that the expenses of moving the company to an online
platform are £ 1,85,000, plus £ 50,000 in Amazon fulfilment fees.
Amazon is a huge international online gateway platform that provides buyers with a wide
range of goods and services while also supporting sellers in selling their items. It also provides
consumers with an online payment solution that allows them to send money from one person to
another.
Now, based on the aforementioned case study, it can be seen that there is a difference
between starting an online business and selling things on Amazon.
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Point of Difference Selling on Amazon Establishing own business
site
Reach Because the firm has the
greatest client base, sales
opportunities are increased.
Simply said, Amazon has a
better reputation in the
market, and as a result, more
customers are purchasing
their items through the
Amazon website. In each of
the nations, they have a
sizable user base (Lebedev,
2019).
It takes a long time to reach
out to the consumer. To put it
another way, maintaining
one's own website takes a
long time to match customer
expectations and an even
longer time to build client
confidence in the site. It takes
longer for Amazon and other
internet retailers to establish a
favourable reputation in the
business. As a result, if a
corporation also develops its
own website, goodwill will
take much longer to develop.
Management cost It will look after the upkeep
of the website for the sellers.
Basically, if a seller sells a
product on an internet
website like Amazon, the
retailer is responsible for the
retailer's upkeep
expenditures.
The proprietor of the firm is
in charge of everything.
Because everything is within
the owner's control, there is
no payment for management.
Control The merchant has no control
on the page or the item
pricing.
Page beautification, product
removal, and sign-in are all
within the authority of the
company's owner.
Expenditure To start an Amazon seller
account, a merchant only
The owner of the website will
pay a high price if he or she
site
Reach Because the firm has the
greatest client base, sales
opportunities are increased.
Simply said, Amazon has a
better reputation in the
market, and as a result, more
customers are purchasing
their items through the
Amazon website. In each of
the nations, they have a
sizable user base (Lebedev,
2019).
It takes a long time to reach
out to the consumer. To put it
another way, maintaining
one's own website takes a
long time to match customer
expectations and an even
longer time to build client
confidence in the site. It takes
longer for Amazon and other
internet retailers to establish a
favourable reputation in the
business. As a result, if a
corporation also develops its
own website, goodwill will
take much longer to develop.
Management cost It will look after the upkeep
of the website for the sellers.
Basically, if a seller sells a
product on an internet
website like Amazon, the
retailer is responsible for the
retailer's upkeep
expenditures.
The proprietor of the firm is
in charge of everything.
Because everything is within
the owner's control, there is
no payment for management.
Control The merchant has no control
on the page or the item
pricing.
Page beautification, product
removal, and sign-in are all
within the authority of the
company's owner.
Expenditure To start an Amazon seller
account, a merchant only
The owner of the website will
pay a high price if he or she
required £50,000. decides to sell after building
an online store (Gomez-
Conde, Lunkes, and Rosa,
2019). It will cost a total of
£1,85,000 to complete.
Firm data It's a well-known company
with a database of
information that can be used
to assess the buyer's
personality (GALANDRINI,
2021).
It will take time to recover
data from a new firm. Due to
the high number of traffic, the
public will have to wait
longer to browse the
company's online website.
In the table above, the following steps are stated and discussed:
ï‚· In compared to a business that is already created and has a public board of directors, the
costs of expanding one's own website will be greater.
ï‚· The data of a corporation is safeguarded if it sells its products on its own website; but, if
it sells its products on another website, such as Amazon, there is no guarantee of data
security, and there is a considerable risk of data insecurity.
ï‚· Assuming an organization sells its merchandise on Amazon, it has previously begun to
upgrade the offices and administrations it gives to its clients. Assuming that an
organization sells its items on its own site, nonetheless, it has the choice of choosing how
to offer better assistance and offices to its clients; any other way, the organization's own
site will lose its security in a serious market, making it hard for the business to remain
stable over the long haul.
CONCLUSION
The explanation for the company's reduced revenue, gross profit, and net profit, as seen in
the above report, is that it spends more on expenditures and focuses less on revenue. The firm's
efficiency suffers as a result of these issues, making it difficult to accomplish the company's
goals and objectives. According to the research, several extra elements, such as traceable costs,
high spend expenses, and locations where the organisation expended high expenses, would
provide a challenge for the company in 2020. These are the roadblocks that will cause issues for
an online store (Gomez-
Conde, Lunkes, and Rosa,
2019). It will cost a total of
£1,85,000 to complete.
Firm data It's a well-known company
with a database of
information that can be used
to assess the buyer's
personality (GALANDRINI,
2021).
It will take time to recover
data from a new firm. Due to
the high number of traffic, the
public will have to wait
longer to browse the
company's online website.
In the table above, the following steps are stated and discussed:
ï‚· In compared to a business that is already created and has a public board of directors, the
costs of expanding one's own website will be greater.
ï‚· The data of a corporation is safeguarded if it sells its products on its own website; but, if
it sells its products on another website, such as Amazon, there is no guarantee of data
security, and there is a considerable risk of data insecurity.
ï‚· Assuming an organization sells its merchandise on Amazon, it has previously begun to
upgrade the offices and administrations it gives to its clients. Assuming that an
organization sells its items on its own site, nonetheless, it has the choice of choosing how
to offer better assistance and offices to its clients; any other way, the organization's own
site will lose its security in a serious market, making it hard for the business to remain
stable over the long haul.
CONCLUSION
The explanation for the company's reduced revenue, gross profit, and net profit, as seen in
the above report, is that it spends more on expenditures and focuses less on revenue. The firm's
efficiency suffers as a result of these issues, making it difficult to accomplish the company's
goals and objectives. According to the research, several extra elements, such as traceable costs,
high spend expenses, and locations where the organisation expended high expenses, would
provide a challenge for the company in 2020. These are the roadblocks that will cause issues for
the business. Finally, many changes are suggested in order to cut down on unnecessary spending
and sales. As a result, the business may be able to generate a lot of money.
and sales. As a result, the business may be able to generate a lot of money.
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manufacturing enterprise in lower Northern provinces group I Thailand. Journal of
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