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Teaching cases at the Management and Leadership Case Study Centre, Universiti Utara Malaysia, allow students to tackle real-world challenges, honing their skills for the workplace. Specializing in emerging markets, the center aims to increase digital access and usage of its case studies globally, benefiting both local and international educators.
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http://cdr.uum.edu.my/jspui/handle/123456789/23| Title: | Gez Petrol Station: Using Cost-Volume-Profit Analysis for Planning |
| Authors: | Ku Nor Izah, Ku Ismail |
| Issue Date: | 2015 |
| Publisher: | IMBRe |
| Abstract: | As an Area Manager of GEZ Bhd, a major oil company in Malaysia, in 2010, Mr Aiman was responsible for directing the sales activities of more than twenty petrol stations in the northern region of Malaysia. He was also responsible to train petrol station dealers and staff, initiate sales promotion and implement key initiatives to improve sales. Despite being a stable business with continuous increase in vehicles, often times, petrol station operators faced with the difficulty of sustaining the business, leading to the termination of the dealership license. The lack of knowledge in finance and costing, among others, contributed to business failures. Realising the importance of management accounting concepts and tools such as cost allocation and CVP analysis, Mr Aiman believed that the dealers and their relevant staff should have the knowledge in cost accounting. They should be able to differentiate between variable and fixed expenses, prepare a financial statement and perform a cost-volume-profit (CVP) analysis. To help the dealers perform the CVP analysis, an understanding of how to build and use a financial model associated with the analysis is an added advantage. In coming up with the data and building the financial model, Mr Aiman sought the assistance of Rizal, a trained management accountant. |
| URI: | http://cdr.uum.edu.my/jspui/handle/123456789/23 |
| Payment Link: | http://epay.uum.edu.my/go.php?billcode=CDRCASE&productid=TC089-1 |
| Appears in Collections: | Cases in CDR |
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