9. Batik L3 Cocu-6 - Batik Production Budgeting Control (114

CURRICULUM of COMPETENCY UNIT (CoCU) Sub Sector

Handicraft

Job Area

Batik Production

NOSS Title

Batik Production Operation

Competency Unit Title

Batik Production Expenses Control The person who is competent in this CU shall be able to be efficient and responsible in utilising funds and resources allocated by company. Upon completion of this competency unit, trainees will be able to:  Identify unit/activity budgeting requirements Learning Outcome  Prepare unit/activity budget  Control unit/activity expenses  Prepare unit/activity expenses utilisation report Training Competency Unit ID SS-100-3:2013-C06 Level 3 60 Hours Credit Hours 6 Duration Attitude/Safety/ Training Delivery Work Activities Related Knowledge Related Skills Assessment Criteria Environmental Hours Mode 1. Identify i. Type of expense items i. 2 Lecture i. Details of unit/activity such as expense items budgeting which includes  Material requirements materials,  Maintenance maintenance,  Stationary stationary,  Training training,  Manpower manpower,  Overtime overtime and  Transport transport listed  Travel out ii. Duration of budget ii. Monthly, such as quarterly, half  Monthly yearly and yearly  Quarterly budget described  Half yearly iii. Scope of budget  Yearly preparation iii. Scope of budget described preparation 114

Work Activities

Related Knowledge

Related Skills List derails of expense items ii. Identify duration of budget iii. Identify scope of budget preparation iv. Identify company policies, SOP and guidelines regarding budget preparation

Attitude/Safety/ Environmental

i.

Attitude: i. Resourceful in identifying unit/ activity budget requirements

115

Training Hours 4

Delivery Mode Demonstration & Observation

Assessment Criteria iv.

Company policies, SOP and guidelines regarding budget preparation described

Work Activities 2. Prepare unit/activity budget

Related Knowledge

Related Skills

Attitude/Safety/ Environmental

i.

Budget planning standard format such as  Spreadsheet  Chart  Graph ii. SMART approach in budget planning preparation  Specific  Measureable  Achievable  Realistic  Timely iii. Budget planning information such as  Sales forecast - Pricing - Volume - Dateline  Sourcing

Training Hours 8

Delivery Mode Lecture

Assessment Criteria i. ii. iii. iv.

v. vi.

116

Format of budget determined Type of usage items determined Information related to usage items collected Unit/activity budget summarised and generated Computer literacy applied as per requirements Unit/activity budget presented to superior

Work Activities

Related Knowledge

Related Skills i. ii. iii. iv. v. vi.

Determine format of budget Determine type of usage items Gather information related to usage items Draft unit/activity budget Apply computer literacy Propose unit/activity budget to superior

Attitude/Safety/ Environmental

Attitude: i. Meticulous and knowledgeable in preparing unit/activity budget

117

Training Hours 16

Delivery Mode Demonstration & Observation

Assessment Criteria

Work Activities 3. Control unit/activity expenses

Related Knowledge

Related Skills

Attitude/Safety/ Environmental

i.

Monitoring unit/activity budget such as  Selection  Tracking ii. Cause of budget variance and solution iii. Method of controlling budget such as  3R (Recycle, Reused and Reduce cost)  Awareness programme  Record expenses data

Training Hours 8

Delivery Mode Lecture

Assessment Criteria i.

ii.

iii. iv.

118

Utilisation of unit/ activity budget coordinated and implemented as per budget allocation requirements Budget utilisation monitored and controlled as per planned Budget balance described Budget allocation fulfilled/meet target

Work Activities

Related Knowledge

Related Skills Determine allocation budget ii. Coordinate utilisation of unit/activity budget iii. Monitor budget utilisation iv. Check budget utilisation v. Report budget utilisation to superior

Attitude/Safety/ Environmental

i.

4. Prepare unit/activity expenses utilisation report

i. ii. iii.

iv. v. vi.

Training Hours 16

Delivery Mode Demonstration & Observation

v.

Budget utilisation reported to superior

2

Lecture

i.

Report format confirmed Budget utilisation information and status collated Budget utilisation status determined (sufficient, surplus) Budget utilisation report produced

Assessment Criteria

Attitude: i. Prudent and meticulous in controlling and monitoring expenses utilisation

Budget utilisation report format expenses data Compilation of budget utilisation information and status report procedure Budget utilisation report preparation Computer literacy Presentation skills

ii. iii.

iv.

119

Work Activities

Related Knowledge

Attitude/Safety/ Environmental

Related Skills i.

Identify report format ii. Check budget utilisation status (sufficient, surplus) iii. Compile expenses utilisation information and status iv. Produce budget utilisation report v. Submit report to superior

Delivery Mode Demonstration & Observation

Assessment Criteria

v.

Attitude i. Meticulous in preparing unit/activity budget utilisation report. ii. Accurate in budget utilisation reporting iii.

Honest in presenting data and information

Employability Skills Core Abilities

Training Hours 4

Social Skills

120

and confirmed as per budget allocation Report presented to superior

01.01 01.02 02.01 02.02 02.03 02.04 02.05 03.02 03.03 06.01 06.02 06.03 04.01 04.02 04.05 03.15

Identify and gather information. Document information procedures or processes. Interpret and follow manuals, instructions and SOP. Follow telephone/telecommunication procedures. Communicate clearly. Prepare brief reports and checklist using standard forms. Read/Interpret flowcharts and pictorial information. Demonstrate integrity and apply practical practices. Accept responsibility for own work and work area. Understand systems. Comply with and follow chain of command. Identify and highlight problems. Organise own work activities. Set and revise own objectives and goals. Demonstrate initiative and flexibility. Liaise to achieve identified outcomes.

1. 2. 3. 4. 5. 6. 7. 8.

Communication skills Conceptual skills Interpersonal skills Multitasking and prioritising Self-discipline Teamwork Leadership skills Learning skills

Tools, Equipment and Materials (TEM) ITEMS 1. 2. 3. 4. 5. 6. 7.

RATIO (TEM : Trainees)

Stationery Computer Budget form Sales forecast sample Budget utilisation report Budgetary data document Expenses record

1:1 1:1 1:1 1:1 1:1 1:1 1:1 121

References REFERENCES Louis V.Imundo. 1993. 2nd Edition. The Effective Supervisor Handbook. AMACOM. ISBN: 0-8144-5072-5 David Evans. 2006. 5th Edition. Supervisory Management. Thomson Learning. ISBN-13: 978-0-82645-733-2 Jack Asgar. 2008. The Organizational Role of Supervisors. Universal Publishers. ISBN-13: 978-1-59942-969-4 Lea R.DOpson & David K.Heyes, John Wiley & Sons (2009) Managerial Accounting. ISBN-13: 978-070033-5014-2 Lori Ann Russell-Chapin, Ted Chapin. 2011. Clinical Supervision: Theory and Practice Cengage Learning. ISBN: 9780495009153 Elwood N. Chapman Wil McKnight. 2003. Edition 4, The New Supervisor: Stepping Up With Confidence. Cengage Learning. ISBN: 9781560526681 7. Atty Brette McWhorter Sember, Brette McWhorter Sember and Terrence J. Sember. 2007. The Essential Supervisor's Handbook: A Quick and Handy Guide for Any Manager Or Business Owner. Career Press. ISBN: 9781564148933.

1. 2. 3. 4. 5. 6.

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