QUESTION 2 (25 MARKS)

Langkawi Cuisine is uptown restaurant overlooking the ocean. It serves a variety of cuisines, including Western and Asian foods. Most of the customers are wealthy businessmen and high-profile executives, looking for a peaceful dining experience. Since buying the restaurant two years back, the sole owner, Pak Teh has carefully recorded the non-financial data in addition to the usual financial data. He oversees the preparations himself, and is very particular about the quality of the food served.

The following is the financial, as well as the non-financial data based on the balance score card format:

	2021	2020
Financial information
Total turnover	RM945,000	RM900,000
Turnover from special event	RM300,000	RM200,000
Cost attributable to special events	RM230,000	RM120,000
Total Profit	RM169,000	RM130,000
Internal Business Process
Average service delay at peak times	25 minutes	15 minutes
Idle time	486 minutes	540 minutes
Reported case for food poisoning	7	4
Customer Satisfaction
Regular customer attending weekly	15	9
Complimentary letters from satisfied customers	4	1
Average expenditure per customer	RM51	RM30
Learning and Growth
Special theme evenings introduced	2	-
New entries in the menu introduced during the year	2	4
Total proposals submitted to cater for special events	8	3

Required:

Comment on the financial performance of the restaurant, and compare it with the previous year by considering the financial data only.

(9 marks)

(CLO3:PLO9:C5)

Comment on the non-financial perspective using the balance-score card approach.

(12 marks)

(CLO3:PLO9:C5)

Comment on the overall performance of the restaurant.

(4 marks)

(CLO3:PLO9:C5)