Review the current production processes with the aim of identifying and reducing nonvalue added activities based on Figure 3 and all relevant information given. Suggest, with explanation, FOUR possible ways that GH can implement in order to improve production efficiency and productivity. You may apply various contemporary management accounting systems such as process value analysis, activity based management, TQM and other relevant techniques. (Max 500 words)

2. Improve production efficiency and productivity The following figure shows the production flow in the factory of GH for a typical sales order up to product completion. Sales order received Check product design Fully understood customer's requirements? No Contact customer Yes Check WIP quality Yes Commence production Enough timber inventory in warehouse? Issue work order Product completed No Disposal of process losses Received timber Order timber Figure 3. Production flow up to product completion 2. Improve production efficiency and productivity The following figure shows the production flow in the factory of GH for a typical sales order up to product completion. Sales order received Check product design Fully understood customer's requirements? No Contact customer Yes Check WIP quality Yes Commence production Enough timber inventory in warehouse? Issue work order Product completed No Disposal of process losses Received timber Order timber Figure 3. Production flow up to product completion