PART B $(55\%)$

Conduct a study about cost concept and application of any TWO $(2)$ departments in an organization. The report of the study should consist the following elements:

a$)$ Explanation on the company's background, departments' activities and role of respective team in each department.

$(10$ marks$)$

b$)$ Costs involved in the department in aspect of concept and application referring to fixed cost, variable cost & semi$-$variable cost

$(10$ marks$)$

c$)$ Need to explain in detail about the cost concept and process by providing $1$ example of transaction for fixed cost, variable cost & semi$-$variable cost that relate with each department.

$(15$ marks$)$

d$)$ Identify and explain the weakness of the cost practices in each department. $(10$ marks$)$

e$)$ Prepare brief recommendation for improvement $/$ cost saving to both departments that can give good impact to the whole organization.

$(10$ marks$)$