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A. Enak Bakery Sdn Bhd (EBSB) is a bread manufacturer dedicated to providing high quality, hygienic, and delicious products to its valued customers. Since

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A. Enak Bakery Sdn Bhd (EBSB) is a bread manufacturer dedicated to providing high quality, hygienic, and delicious products to its valued customers. Since 1985, EBSB has transformed from a small local supplier to a reputable bread manufacturer. The company expands continuously by continually reviewing its product range to fulfil customers need. EBSB's products include bread, bun and cake. Today, EBSB has successfully built a strong brand name in Kelantan and Terengganu. EBSB supply its products to minimarkets, restaurants, coffee shops and schools and has fostered a loyal customer base in local communities by having a lot of repeat orders. The vision of EBSB is to be in the top 10 of the preferred choice for bakery and confectionery manufacturers in Malaysia by 2025. While the mission statement for EBSB is to consistently delight customers with quality products, with the tagline "customers are our top priority". As a way to achieve its vision and mission, EBSB wants to adopt a balanced scorecard. The change is due to some difficulties faced by the top management with regard to the current control system that only reports on financial results. The new Accountant, Miss Serina, a Certified Management Accountant, believed that the balanced scorecard is the best approach to measure EBSB business performance as it consists of multi-dimensional measures. REQUIRED: (a) (b) Explain TWO (2) weaknesses of EBSB's current control system. (3 Marks) Elaborate to EBSB's management on how the balanced scorecard could be applied and used. (4 Marks) (c) Determine ONE (1) objective and ONE (1) measure for each balanced scorecard's perspective. Provide justification for your answer. (6 Marks) (d) Discuss TWO (2) potential problems that EBSB might encounter if the company introduces the balanced scorecard. (2 Marks)

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