EE Sdn Bhd is a renowned manufacturing rm for the past 2i] years. Recently, it has made some changes on how things work inside the organization in order to take advantage of the global market. Major process in the production has become more capital intensive and automated. Existing workers are heing given on the job training to increase high skilled and educated workforce. However, the company,r is still implementing on the traditional based costing which result in unconvincing fmancial position. The chief nancial ofcer (CFO) even stated \"The traditional system is not useful in identifying pmhlerns"