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QUESTION 1 Classy Services Son Bhd (CSSB) is a medium-sized company based in Kenny Hills, Kuala Lumpur. CSSB develops a variety of accounting and business

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QUESTION 1 Classy Services Son Bhd (CSSB) is a medium-sized company based in Kenny Hills, Kuala Lumpur. CSSB develops a variety of accounting and business management systems for local small-medium enterprises (SMEs) in Peninsular Malaysia. It also manufactures a wide variety of small tools and equipment as well as office supplies. Its products are diverse and the systems developed may be varies depending on the specific needs and request of the customers. Presently, CSSB is facing with a large amount of obsolete stock due to fast- changing in technology and the business environment. Some of the stocks have to be discarded as they are no longer used by the customers. The operation and manufacturing activities of CSSB are carried out at several locations. It is the mission of the company to create shareholders value through premium quality products and services which improve productivity and work efficiency. During a recent management meeting, Tuan Razlan, the newly appointed CEO addressed his concern about the issue of the decline in new customer contracts in the past few years Additionally, he also highlighted the sales volume of tools and equipment has not increased despite a significant increase in production and number of new customers. Tuan Razlan opined that the company has inadequate performance measurement systems in place to assess whether the objectives can be achieved. Further, the CEO has suggested for CSSB to analyse the company's current key performance indicators (KPI's) for its critical success factors, whether additional or alternative KPI's needs to be introduced. The company's current critical success factors and its associated KPI's are identified as follows: Critical Success Factor (CSF) Key Performance Indicator (KPI) Waste reduction in production Kilowatt power consumed per product Greater product or service innovation Number of new customer contracts Greater employees skills and productivity |Units produced per labour To drive forward to achieve greater performance, Tuan Razlan has instructed CSSB to benchmark its various manufacturing warehouse against each other, particularly those developing similar types of products. The CEO is aware that there are several other types of benchmarking available and interested to know their potential for use in CSSB. Required: a. Assess the suitability of the current KPI's used in association with CSSB's critical success factors. Suggest with justification on the newly proposed KPI's for each CSF. (20 marks)

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