B. Cakes & Buns (C&B) is a small and medium sized bakery in Sarawak that runs as an online business. It is operated by a manager, Ms. Camelia who is also the owner and baker of C&B, and three assistants. The bakery offers variety of cakes and buns and its special cake which is the authentic Sarawak Layer Cakes receive many orders from customers not only local customers in Sarawak, but also from other states of Malaysia. However, due to lack of systematic transaction record keeping in C&B, its business performances are somehow affected. Ms Camelia does not implement a BKAS2123 ACCOUNTING SYSTEMS ANALYSIS AND DESIGN 4 proper record keeping practices and everything regarding the orders, sales, costs, delivery and salary of staff are written manually in her log book. She and her three assistants do not really understand how to keep business records for C&B business. Moreover, she does not have the time to look after her business records because she is focusing on selling the products. She pays more attention to baking and selling the products rather than managing the records correctly. Her staff are lack of knowledge and skill in using computerised system. Limited of finance is a main challenge for C&B as it does not have enough money to employ a new clerical staff to handle the filing and record keeping of its business information. If C&B has to employ a new staff to handle, it would incur additional cost and might affect its profitability. C&B also has limited business facilities in its bakery in which it only has a personal laptop, the internet access and a smart phone that are used to receive orders. However, since C&B does not have efficient and effective systems to cater the business transaction, some of her customers turn to other bakeries which are also C&B competitors in that area. As Ms. Camelia is planning to widen her business to international market and introduce Sarawak delicacies to all over the globe, she is now aware of the importance of having a systematic record keeping of her business. Ms. Camelia hopes if C&B could use a customised computerised system such as order and sales, production, inventory, purchasing, delivery, inventory, accounts receivable and payroll system. Therefore, she seeks your help as a system analyst and requests for a better system to upgrade its manual recording system as soon as possible. As the system request involves several new systems and a major change in the business, you decide to conduct a system planning and choose the best system to be developed. REQUIRED:

(a) Prepare Strength, Weakness, Opportunity and Threat (SWOT) analysis for the system planning phase. (4 Marks) (b) Based on your SWOT analysis in (a), suggest the best system for C&B. Justify your answer. (3 Mark)