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EBA 3043: Advanced Management Accounting. Presented by : Ling Sze Hui - 70216 Rose Ling Pei Pei - 71427 Winnie Wong Siew Jing - 71952 Winnine Chai Chuan Yun - 71953 Date ： 2021/12.

CONTENTS. Overview of the project Introduction 01..

01. INTRODUCTION This part included the overview, and objectives of project..

Purpose of the project To benchmark the companies that conduct business in the same industry.

02. CONTENTS This part included p rofitability , efficiency, capital structure measurement, market & investment performance, and corporate governance Issue..

Profitability Measurement (measure the efficiency of a company in generating profit).

Receivables Turnover Ratio. Inventory Turnover Ratio.

Efficiency Measurement ( CON ’ T). Companies 2016 2017 2018 2019 2020 Apex Heathcare Berhad 1.44 1.42 1.31 1.23 1.16 Pharmaniaga Berhad 1.38 1.41 1.36 1.61 1.72 Y.S.P. Southeast Asia Holding Berhad 0.71 0.74 0.74 0.70 0.67.

35 %. 65 %. 35 %. 65 %. Companies 2016 2017 2018 2019 2020 Apex Heathcare Berhad 0.25 0.25 0.28 0.27 0.25 Pharmaniaga Berhad 0.67 0.66 0.72 0.78 0.78 Y.S.P. Southeast Asia Holding Berhad 0.18 0.20 0.22 0.23 0.22.

Companies 2016 2017 2018 2019 2020 Apex Heathcare Berhad 0.30 0.38 0.50 0.11 0.12 Pharmaniaga Berhad 0.18 0.21 0.17 -0.57 0.10 Y.S.P. Southeast Asia Holding Berhad 0.21 0.15 0.22 0.16 0.16.

Companies 2016 2017 2018 2019 2020 Apex Heathcare Berhad 0.11 0.11 0.13 0.03 0.04 Pharmaniaga Berhad 0.16 0.19 0.16 0.08 0.11 Y.S.P. Southeast Asia Holding Berhad 0.09 0.07 0.09 0.08 0.08.

Remuneration & Nomination Committee. Board Composition.

03. CONCLUSION This part summarized overall result of the project..

Conclusion. Benchmark Company Apex Helthcare Berhad - three companies have been very competitive among each other over the five years - Y.S.P. Southeast Asia Holding Berhad has the highest performance in profit performance - Pharmaniaga Berhad had the highest performance in accounts receivable collection - Apex Healthcare Berhad is selected as a benchmark company because of its efficient performance in asset utilization, working capital management as well as market and investment - For example, it had the highest inventory ratio and the highest working capital ratio among the three companies within these five years..

The End.. Thank You.