contoh asgn fm

8/16/2019 Contoh Asgn FM

1/21

FINANCIAL MANAGEMENT 2 / BBPW3203

FACULTY OF BUSINESS & MANAGEMENT

January 2016

BBPW3203

FINANCIAL MANAGEMENT 2

MATRICULATION NO. : 331202!0 001

IDENTITY CARD NO. : 331202!0

TELEPHONE NO. : 012 2!!361"

E-MAIL : #$%'('r)$u%*'+u*%y

LEARNING CENTRE : PETALING JAYA

0


2/21


1


3/21


TABLE OF CONTENT

1* In#r$+u,#-$n*********************************************************************************************************************2

2* L-.u-+-#y an+ -.u-+-#y ra#-$******************************************************************************************2

3* In#r$+u,#-$n $ #' '',#'+ ,$%any*****************************************************************************

"* C$%u#a#-$n an+ anay- $ -.u-+-#y ra#-$ $r y'ar 2010 #$ 201"*****************************!

* Su%%ary an+ ,$n,u-$n************************************************************************************************4

5''r'n,'***************************************************************************************************************************

2


4/21


1. Introduction

T' a(--#y #$ %''# $r#7#'r% -nan,-a ,$%%-#%'n# $ a ,$%any - '8aua#'+ $r -8'

,$n',u#-8' y'ar r$% 2010 #$ 201"* T- '8aua#-$n - ,arr-'+ $u# (a'+ $n -.u-+-#y ra#-$

+'r-8'+ r$% +a#a #a#'+ -n #' ,$%any9 u(-'+ -nan,-a #a#'%'n# $r #' r'',#-8'

y'ar*

T' ,$'n ,$%any - :u#, La+y M-; In+u#r-' B'ra+ a

:LMIB - -n #' $$+ an+ ('8'ra?' -*'* -#-n a y'ar $r '> #$ %''# $r#7#'r% -nan,-a ,$%%-#%'n# a #'y

(',$%' +u'*

T$u? -.u-+-#y #' $ %u, ,a ,an (' ra-'+ -#-n a $r# #'r%> -# +$' n$# $ny

+''n+ $n ,a -n an+* In #' $r# #'r%> a (u-n' ,an a$ ,$n8'r# $%' $ -# a'# $#'r

#an ,a -n#$ ,a* O#'n> ,a ,an r'a#-8'y 'ay (' ?'n'ra#'+ -n a $r# #'r% r$% ,urr'n#

a'# u, a a,,$un# r','-8a('> %ar;'#a(' ',ur-#-' an+ -n8'n#$r-'* Tu> u, a'# ?$

-n#$ #' -.u-+-#y ,$n-+'ra#-$n $r a (u-n'*

3


5/21


A,,$un#-n? r-n,-' u, a GAAP #' ,urr'n# a'# an+ #' ,urr'n# -a(--#-' ar' $$;'+ a#*

3.2. Liquidity !ti"#

L-.u-+-#y ra#-$ -?ur' 'r8' #$ +',r-(' an+ '8aua#' a ,$%any9 a(--#y #$ ay $ $r#7#'r%

+'(# $(-?a#-$n u-n? -# ,urr'n# a'#> -*'* -#$u# a8-n? #$ ' $ $n?'r #'r% a'#*

T' ,urr'n# a'# ,a#'?$ry -n,u+' ,a an+ ,a '.u-8a'n#> a,,$un# r','-8a('>

%ar;'#a(' ',ur-#-'> -n8'n#$r-'> an+ r'a-+ ''n'*T' ,urr'n# -a(--#-' -n,u+' a,,$un# aya('> n$#' aya('> an+ $r#7#'r% r$8--$n*

T' -.u-+-#y ra#-$ -?ur' ar' ,a,ua#'+ (a'+ $n -?ur' r$% #' #a#'%'n# $ -nan,-a

$-#-$n an+ #' #a#'%'n# $ ,a $* 'r' ar' #' %$# ,$%%$ny u'+ -.u-+-#y ra#-$

an+ #'-r $r%ua'

Cu$%t !ti" D Curr'n# a'# / Curr'n# -a(--#-'

&ui'( !ti" D Ca & '.u-8a'n# A,,$un# r','-8a(' Mar;'#a(' ',ur-#-' /Curr'n# -a(--#-'

C!#) !##$t !ti" D Ca & '.u-8a'n# Mar;'#a(' ',ur-#-' / Curr'n# -a(--#-'

O*$!ti"% '!#) +," !ti" D Ca $ r$% $'ra#-$n / Curr'n# -a(--#-'

3.3. E!,u!ti%/ ,iquidity !ti" +i/u$#

T' ,a,ua#'+ -.u-+-#y ra#-$ -?ur' ?-8' an -n+-,a#-$n '#'r a (u-n' - run -n#$

#r$u(' #$ ,$8'r -# $r#7#'r% -nan,-a $(-?a#-$n G'n'ray> #' -?'r #' -.u-+-#y ra#-$

-?ur'> #' %$r' 'a-y a (u-n' - (' a(' #$ %a;' ,urr'n# +'(# ay%'n#*

$'8'r> -.u-+-#y ra#-$ -?ur' ,an a$ -n+-,a#' '#'r a (u-n' - n$# %a;-n? ?$$+ u'

$ -# a8a-a(' $r#7#'r% -nan,-n?*

• I -.u-+-#y ra#-$ H 1 $r '8'n HH 1 +an?'r $ -na(--#y #$ ay $r#7#'r% $(-?a#-$n

• I -.u-+-#y ra#-$ 1 $-(--#y $ -nu-,-'n# ua?' $ a8a-a(' -nan,-n? %'an

"


6/21


A,,'#a(' 8au' a ' a -%-# #$ +an?'r @$n' $r -.u-+-#y ra#-$ -?ur' 8ary -# #'

,$%any9 -n+u#ry> #' ay%'n# 'r-$+ $ ,urr'n# -a(--#-'> #' 'r-$+ #$ ,$',# a,,$un#

r','-8a('> #' -n8'n#$ry #urn$8'r ,y,'> '#,* In $#'r $r+ A 8'ry -? -.u-+-#y ra#-$ -

n$# n','ar-y ?$$+> an+ a $ -.u-+-#y ra#-$ - n$# n','ar-y (a+*

Cu$%t !ti"> a$ ;n$n a $r;-n? ,a-#a ra#-$> ,$%r-' #' ,$%'#' ran?' $ ,urr'n#

a'# '+ (y #' (u-n'* I# %'aur' #' -r%9 a(--#y #$ ay $ -# $r#7#'r% -a(--#-'>

+u' -#-n #' n'# y'ar> (y ,$n-+'r-n? a #' ,urr'n# a'#*

C$n,'#uay> #' ,urr'n# ra#-$ '8aua#-$n - (a'+ $n -.u-+a#-n? a $ a ,$%any9 ,urr'n#

a'#> #$ ,$8'r a $ -# ,urr'n# -a(--#-'* In r'a-#y> #- - un-;'y #$ $,,ur* 'n,'> ua?' $

,urr'n# ra#-$ a$n' %-?# (' #$$ -%-#-,*

I (an; ar' a;'+ #$ r$8-+' $r -?'r> $ #a# a #' ,urr'n# -a(--#-' ,an (' ,$8'r'+ (y #'

,urr'n# a'#*

&ui'( !ti"> a$ ;n$n a a,-+ #'# ra#-$> - a -.u-+-#y -n+-,a#$r #a# r'-n' #' ,urr'n# ra#-$

,$%ar-$n> (y %'aur-n? #' a%$un# $ #' %$# -.u-+ ,urr'n# a'# -, ar' a8a-a(' #$

,$8'r ,urr'n# -a(--#-'*

Ku-,; ra#-$ #' $ ' a (u-n' ,an .u-,;y #urn a'# -n#$ ,a* T'r'$r'> .u-,; ra#-$

-n,u+' $ny .u-,; a'# a'# #a# ar' +''%'+ a r'a#-8'y 'ay #$ -.u-+a#'> -*'* -#-n

0 +ay $r '*

Ca an+ ,a '.u-8a'n#> a,,$un# r','-8a('> an+ $r#7#'r% %ar;'#a(' ',ur-#-' ar'

+''%'+ .u-,; a'#* In ar#-,uar> #- ra#-$ +$' NOT -n,u+' -n8'n#$r-' an+ r'7ay%'n#*

'n,'> #' .u-,; ra#-$ - %$r' ,$n'r8a#-8' #an #' ,urr'n# ra#-$> (',au' -# ',u+' ,urr'n#

a'# -, ar' %$r' +--,u# #$ #urn -n#$ ,a*

C!#) !##$t !ti" %'aur'%'n# ur#'r r'-n' ($# #' ,urr'n# ra#-$ an+ #' .u-,; ra#-$ (y

%'aur-n? $ny #' a%$un# $ ,a> ,a '.u-8a'n# an+ #ra+'a(' ',ur-#-'> -, ar'

-n,u+'+ -n #' ,urr'n# a'#> #$ ,$8'r ,urr'n# -a(--#-'*

T' ,a a'# ra#-$ - #' %$# #r-n?'n# an+ ,$n'r8a#-8' $ #' #r'' $r#7#'r% -.u-+-#y

ra#-$


7/21


Ca a'# ra#-$ -?n$r' -n8'n#$ry an+ r','-8a('> a #'r' ar' n$ auran,' #a# #'' #$

a,,$un# ,an (' ,$n8'r#'+ #$ ,a -n a #-%'y %a##'r*

$'8'r> #' u'un' $ #- ra#-$ - -%-#'+ a -# - n$# r'a-#-, $r a (u-n' #$

ur$'uy %a-n#a-n -? '8' $ ,a a'#* $+-n? ar?' a%$un# $ ,a ,$u+-n+-,a#' ra#'r $$r a'# u#--@a#-$n a #- %$n'y ,$u+ (' u'+ #$ ?'n'ra#' -?'r r'#urn $r

'' r'#urn'+ #$ ar'$+'r*

O*$!ti"% '!#) +," !ti" r''r #$ #' ,a $ r$% (u-n' $'ra#-$n> -, ar' u'+

#$ ay $ -# $r#7#'r% -a(--#-'*

Inu# +a#a $r -.u-+-#y ra#-$ a r'#r-'8'+ r$% -nan,-a r'$r#

Financial year 2010 2011 2012 2013 2014

RM'000 RM'000 RM'000 RM'000 RM'000

Current assets (CA)

Cash & equivalents 85,657 193,143204,84

4187,64

1 124,269

Trade & ther re!eiva"les 75,176 36,714 16,176 35,482 37,346

#nventries 72,722 93,448 86,781 113,208 92,545

$erivative %nan!ial assets 185 5,548

re(aid e)(enses & ta)es 689 1,161 709 583 1,229

*ssets +r sale 629 Ttal C* 234,244

324,466

308,510

337,728 260,937

Current liabilities (CL)

Trade & ther (aa"les 99,638 121,832146,53

8206,78

5 176,496

Current ta) (aa"le 6,275 13,102 15,080 15,702 5,020

rvisins -a!!ruals. 348 375 168 173 229 $erivative %nan!iallia"ilities 108 19

Ttal C/ 106,261135,30

9161,78

6222,76

8 181,764

Cash +r (eratins

-rss.

123,39

1

188,28

6

224,09

1

207,80

8 138,258

S$ur,' Annua 5'$r# 2010 #$ 201" r$% :u#, La+y M-; In+u#r-' B'ra+*

3. Introduction of the selected company

T' -.u-+-#y a(--#y $ :u#, La+y M-; In+u#r-' B'ra+


8/21


3.1. Dut') L!dy Mi,( I%du#ti$# B$)!d

:LMIB a a $n? #ra+-#-$n -n Maay-a> 'r' -# - '#a(-'+ -n,' +',a+' r$,'-n? an+

'-n? -# r$+u,#*

:LMIB - a u(-+-ary $ 5$ya Fr-'an+Ca%-na N** $ N'#'ran+> -, - %a$r

ar'$+'r -# ar$* 1 '.u-#y ar'*

Fr-'an+Ca%-na a$ r$8-+' ?u-+an,' an+ u$r# -n ?$8'rnan,' a ' a

%anua,#ur-n? an+ r$+u,# #an+ar+*

:LMIB a -n,$r$ra#'+ -n 163 a Pa,--, M-; In+u#r-' #ar#-n? -#$n' -n?' r$+u,#


9/21


:LMIB '' #'-r (u-n' a',#'+ (y #' ,$n#-nu'+ #r'n+ $ +',-n-n? na#-$na (-r# ra#'>

an+ r',urr-n? %a$r $$+*

4. Computation and analysis of liquidity ratios for years2010 to 2014

0.1. C"*ut!ti"% "+ ,iquidity !ti"# +" 21 t" 210

L-.u-+-#y ra#-$ -?ur' a ,a,ua#'+ r$% +a#a ' -nan,-a r'$r# 2010 #$ 201"

Financial year 2010 2011 2012 2013 2014

Liquidity ratio numbers

Current rati 220 240 191 152 144

ui! rati 151 170 137 100 089

Cash asset rati 081 143 127 084 068

(eratin !ash rati-rss.

116 139 139 093 076

0.2. A%!,y#i#

C$%ar-$n $ :LMIB -.u-+-#y ra#-$ -n #' -8' ,$n',u#-8' y'ar r$% 2010 #$ 201"

L-.u-+-#y 'a;'+ -n 2011> $'8'r> -# +',-n' r$% #'n an+ - $'# -n 201"* T' 201"

-.u-+-#y ra#-$ -?ur' ar' r$u?y a# a #' 2011 8au'*

In #' $' 7y'ar 'r-$+ $$;'+ a#> ,urr'n# ra#-$ #ay ' a($8' 1 'a, y'ar> an -n+-,a#-$n

$ u-,-'n# a'# #$ %''# $r#7#'r% ay%'n# r'.u-r'%'n#* Bu# #' -.u-+-#y ra#-$ $#'r

#an ,urr'n# ra#-$ +r$ ' ('$ 1 -n 201"> -n+-,a#-n? a ra#'r #-?# ay%'n# a(--#y -n #'

$r# #'r%* In #- -#ua#-$n> #' ,$n#r-(u#-$n $ #' -n8'n#$r-' a r'a#-8'y -n,r'a'+*

Fur#'r +r$ %-?# ra-' ,$n,'rn $r :LMIB9 a(--#y #$ ra-' -nan,-n? r$% (an;*

4


10/21


5. ummary and conclusion

T' $r#7#'r% -nan,-a 'r$r%an,' $ :u#, La+y M-; In+u#r-' B'ra+ a#'r y'ar $ r--n? r$-#a(--#y -?ur'> :LMIB9 -nan,-a 'r$r%an,' a

''n a +',-n' a#'r 2011> ('-n? $'# -n 201"*

T- - a,,$r+-n?y r'',#'+ -n #' ,$%any9 -.u-+-#y %'#r-, -, 'a;'+ -n 2011 (u#

+r$'+ #$ $'# 8au' -n 201"> -# ($# .u-,; ra#-$ 1*!0 an+

1*"3 r'',#-8'y=*

In #' $' 7y'ar 'r-$+ $$;'+ a#> ,urr'n# ra#-$ #ay ' a($8' 1 'a, y'ar> an -n+-,a#-$n

$ u-,-'n# a'# #$ %''# $r#7#'r% ay%'n# r'.u-r'%'n#* Bu# #' -.u-+-#y ra#-$ $#'r

#an ,urr'n# ra#-$ a8' -?n--,an#y +r$'+ ('$ 1 -n 201"> -n+-,a#-n? a ra#'r #-?#

ay%'n# a(--#y -n #' $r# #'r%* Fur#'r +r$ %-?# ?-8' ,$n,'rn $r :LMIB9 u#ur' a(--#y

#$ ra-' -nan,-n? r$% (an;*

H $r+ ,$un# 1>!11


11/21


!eferences

:u#, La+y M-; In+u#r-' B+ Ar- 2"=* Annual Report 2014* 5'#r-'8'+ r$%

##//*(ura%aay-a*,$%/%ar;'#/-#'+7,$%an-'/,$%any7ann$un,'%'n#/Q/R

,a#'?$ryDA5&,$%anyD3026

:u#, La+y M-; In+u#r-' B+ T* M* January =* UHT milk in a box. The Star Online* 5'#r-'8'+ r$%

*#'#ar*,$%*%y/#$ry/R-'D2F20122F12F2F-'$,u2F101"43

10


12/21


A##a,%'n# 1

:u#, La+y M-; In+u#r-' B'ra+ Annua 5'$r# 201"> a?' "4 & 1> -# -?ur' $r

2013 an+ 201"

11


13/21


12


14/21


13


15/21


A##a,%'n# 2

:u#, La+y M-; In+u#r-' B'ra+ Annua 5'$r# 2012> a?' 3 & 34> -# -?ur' $r

2011 an+ 2012

1"


16/21


1


17/21


16


18/21


1!


19/21


A##a,%'n# 3

:u#, La+y M-; In+u#r-' B'ra+ Annua 5'$r# 2010> a?' 30 & 33

14


20/21


1


21/21


20

contoh asgn fm

Documents