Kolej Vokasional Taiping: Batu 4, 34 600 KAMUNTING, Perak Darul Ridzuan
Kolej Vokasional Taiping: Batu 4, 34 600 KAMUNTING, Perak Darul Ridzuan
Kolej Vokasional Taiping: Batu 4, 34 600 KAMUNTING, Perak Darul Ridzuan
BATU 4,
34 600 KAMUNTING,
PERAK DARUL RIDZUAN
KERTAS PENERANGAN
KOD NAMA DAN
MTA – TEKNOLOGI AUTOMOTIF (DIPLOMA)
PROGRAM
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TITLE : CORRECTIVE MEASURE
PURPOSE :
This module is designed to help trainee to aquire knowledge and skill in corrective measure. At the end
of this module trainee will be able to:
INFORMATION:
Knowledge of Corrective Measure can be define by understanding about its Definition, Compile
Occurrence Information, Analyse Occurrence Information, Corrective Action Procedures, Effective
Handing Of Customer Complaints and Ensure Effectiveness Of Corrective Action. All of the elements is
shown in this Information below.
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1. Definition
1.1 Corrective
Action to eliminate the cause of a detected nonconformity. Corrective action is taken to prevent
recurrence. Correction relates to containment whereas corrective action relates to the root cause
1.2 Measure
The process of measure the organizational activities so that actual performance confers to expected
organizational standards and goals. Managers develop appropriate standards, compare ongoing
performance against those standards, takes steps to ensure that corrective actions are taken when
necessary
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2. Compile Occurrence Information
Occurrence information is the information or the data related to the event happen or non conformity
detected. Improvement teams need to be cognizant of all the possible factors that would cause
reductions in repeatability, reproducibility, accuracy and stability - over any length of time - that in turn
may render unreliable data. It is good practice to test, perhaps on a small scale, how the data collection
and measurements will proceed. It should become apparent upon simulation what the possible factors
are, and what could be done to mitigate the effects of the factors or to eliminate the factors altogether
Once the data collection process has been planned and defined, it is best to follow through with the
process from start to finish, ensuring that the plan is being executed consistently and accurately.
Assuming the data collectors and participants understand on what is to be collected and the rationale
behind it, he or she might need to do additional preparation by reviewing with the applicable
definitions, procedures, and guidelines, etc., and checking for universal agreement. This could be
followed up with some form of training or demonstration that will further enhance a common
understanding of the data collection process as defined in the plan. Failure to oversee the process at its
incipient stages might mean that a later-course correction will need to be made, and much of the data
collection and/or measurement efforts will be wasted. Depending on the length of time it takes to
collect data - and whether the data collection is ongoing - providing periodic oversight will help to
ensure that there are no shortcuts taken and that any new participants are properly oriented with the
process to preserve consistency.
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ii. Investigate thoroughly; many tools can help
– The simple why? Why? Technique can often reveal the root cause of a problem
very quickly
Seven quality tools, sometimes known as the “seven OLD QC tools” and the seven process
improvements tools include
a) Pareto Analysis used to classify problems according to cause to identify major problems (80% of
defects result from 20% of causes);
b) Cause-and-Effect Diagrams (also called “fishbone” diagram) used to divide causes of a problem
into categories;
e) Scatter Diagrams used to illustrate the association between two pieces of data;
f) Flow Charts used to diagram the steps in a process and help focus on where a problem is; and
When you encounter a ‘don’t know’ then continue investigating/analyzing until you find an answer.
• Deficiencies in communication
• Deficiencies in documentation
• Deficiencies in materials
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The root of most causes is usually caused by management, planning, organization or control.
Once you identify the true cause of the nonconformity, you can propose corrective action to prevent its
recurrence. But, of course, validate causes before taking any action.
• It may be practical to employ corrective action provisions in procedures rather than a single
corrective action procedure
The ISO 9000 standard requires that you document and maintain documented procedures for
implementing corrective and preventive action.
Some possible procedures are: failure investigation procedure, nonconforming. material review
procedure, customer complaints procedure, quality system document change procedure, specification
change procedures, maintenance procedure.
The corrective action procedures need to accommodate various corrective action strategies, from
simple intradepartmental analysis with solutions that affect only one area, procedure, process or
product to projects that involve many departments, including suppliers, and customers on occasion.
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4.1 Is Corrective Action Necessary?
The ISO 9000 standard requires that the corrective/preventive action taken to eliminate the cause of a
nonconformity is appropriate to the magnitude of the problem and commensurate with the risks
encountered.
This would imply, as would common sense, that corrective action would not be required (nor cost
efficient) on every nonconformance. Action should only be taken on vital nonconformance. The
effective collection and analyses of data will be able to determine those vital nonconformance needing
corrective action and the scope of the action required.
• Longer term action such as changes to plans, procedures, specifications, training, etc.
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The ISO 9000 standard requires you to determine the corrective action needed to eliminate the cause of
nonconformities. Anyone can propose corrective action but the responsibility for taking action rests
with those responsible for the process (management). The proposed solution can be approved or
rejected and, if rejected, the loop of determining the action required needs to be revisited.
Some corrective actions may be multidimensional in that they may require training, changes to
procedures, changes to specifications, changes in the organization, changes to equipment and processes
– in fact so many changes that the corrective action becomes more like an improvement project. When
corrective actions require interdepartmental action, it may be necessary to set up a corrective action
team to implement the changes with a project manager.
• Implement and record changes to documented procedures resulting from corrective action
The ISO 9000 standard requires you to implement and record changes in the documented procedures
resulting from corrective and preventive action.
Several forms may be required. Thus it may be advantageous to use form serial numbers for linking
purposes. The many software packages on the market today addressing closed-loop corrective action
take care of this possibly daunting tracking procedure for you
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5.3 Investigate nature of complaint
You can only effectively handle customer complaints that you have record of receiving. Employee
discipline is required to ensure complaints are recorded.
A customer feedback procedure is suggested rather than limiting the procedure to complaints, as staff
should be informed of compliments as well as complaints, because it improves morale.
The ISO 9000 standard addressed complaints under the corrective action heading; however, you should
not limit your action to eliminating the cause and preventing recurrence. You should also take remedial
action to deal with the particular complaint. Keeping the customer satisfied is the most important thing
you can do
• Verify that the action has been effective in eliminating the original nonconformance
The ISO 9000 standard requires that controls be applied to ensure that corrective actions are taken and
that they are effective. A corrective action report should define the action to be taken, the person
responsible for implementing the action and the date by which it is to be completed.
The person responsible should then report when the action has been completed so that it can be
verified. The effectiveness of some actions can be verified at the same time but quite often the
effectiveness can only be checked after considerable lapse of time. The same analysis it took to detect
the nonconformance may need to be run to see if the nonconformance has been eliminated. Therefore,
a corrective action report should indicate when checks for effectiveness are to be carried out and
provision made for indicating that the corrective action has or has not been effective
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QUESTION :
2) Give FIVE (5) methods in analyse occurance information process and briefly explain each of
them?
RUJUKAN:
1. Hoyle, David. ISO 9000 Quality Systems Handbook Third Edition. Bodenham, Hereford, Great
2. Washington, Marcietta Swilley. NASA Headquarters Corrective and preventive Action System
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TITLE : DEPARTMENTAL BUDGET PLANNING
PURPOSE :
This information sheet is designed for the candidate to plan departmental budget using market and
company information, business plan, policies, standard operating procedure (SOP), budget form ,
computer and related software so that a comprehensive departmental budget can be developed.
INFORMATION :
Budget planning is more than just a job we have to get done to satisfy the financial department.
Planning and budgeting can help us lead our team to success and helps you predict when money comes
in and goes out so you can better manage your cash flow.
ii. Prior to the start of each financial year the company will approve the
Expense Budget of the company based on expected cash flows and shall
approve all Capital Expenditure. The Expense Budget shall include
allowances for the following:
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2.2 Dividend Policies and Financial Planning
It is the responsibility of the directors and management of the parent
company to ensure that the dividend policies of each subsidiary provide a
fair and regular return to the Holding Company balanced by justified
needs for approved expansion plans and that each subsidiary has an
approved profit planning model that sets out guidelines for balancing risk
and return.
The Parent Company will establish standard dividend policies for each
subsidiary including the Holding Company.
The Holding Company Board must review and approve the Key elements
and the Objectives of the Strategic Plans of each subsidiary every year and
must also review and approval annual budgets
3.1 Budgeting
Profit variance is the difference between actual profit and projected profit. Three categories of
budget variance contribute to profit variance, affecting either the expense or the revenue side:
Volume variance is the difference between actual and budgeted service units typically, in long-term
care settings, measured using patient days as the "service unit," with the actual patient days above or
below budget representing volume variance. Sources of volume variance are often external and
difficult to control, such as demographics or third-party reimbursement policies that limit length of stay.
Utilization variance is the difference between the number of actual and budgeted services provided.
Insurers reimbursement restrictions for ancillary services such as physical therapy represent an external
source of utilization variance that may be uncontrollable. Implementation of clinical guidelines and
quality management is an internal, controllable source of utilization variance that may reduce average
length of stay and associated complication rates.
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such as contracting for pharmacy services at a lower cost rather than maintaining an in-house pharmacy
department. Rate variance also represents the difference between the budgeted and actual revenue.
Increases or reductions in the per-diem bed rate paid by third-party payers is a source of revenue-rate
variance, as are changes in reimbursement denials by third-party payers. Generally caused by factors
external to the long-term care setting, these variances can be difficult, if not impossible, to control.
Negotiating reimbursement rates may be possible in some cases, thus allowing some degree of control.
Financial analysts can create stronger forecasts by building thorough forecasts from the ground up.
Analysts often face similar problems when developing forecasts. Learning to avoid these pitfalls can help
you strengthen your forecasts. Forecasting can play a key role in the budgeting process. Companies can
benefit by creating flexible budgets that they can adapt to changing business conditions.
4.2 Financial analysis is an important part of the process of developing a business plan, and then for
monitoring the success of that plan. Typical elements of financial analysis include:
i. Budgeting - creating a budget setting out planned cash flows in and out of the business. By
monitoring a cash flow budget it is possible to identify any potential crisis points where liquidity will be
poor. Budgets can also be set out for income and expenditure by the business, as well as a capital
budget showing major capital spending e.g. on premises, equipment etc.
ii. Profit and loss analysis - this involves the creation of a profit and loss budget setting out
expected future profits/losses for the business. This is important in assessing the return on the business.
iii. Balance sheet – developing a balance sheet is a financial "snapshot" of your business at a given
date in time. It includes your assets and liabilities and your business' net worth over the forecast
horizon.
iv. Cash flow statement – Summarizes the company's cash receipts and cash disbursements over a
period of time; Lists cash to and cash from operating, investing, and financing activities, along with the
net increase or decrease in cash for the period.
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v. Solvency analysis - involves calculating the net current assets of a business as shown in the
balance sheet (i.e. current assets - current liabilities).
vii. Where a business has shareholders it is useful to analyze returns to these shareholders in terms
of returns for each dollar invested in share capital. Financial analysis is very important in planning
because ultimately business success is measured in terms of money.
ii. All of the detailed information in the Yearbook is put in context by explanations of the new
pharmaceutical market place, how it works and how companies perform within it. The Yearbook
provides detailed information about the top 150 companies, including:
a. Revenue
b. Income
c. Growth
d. R & D expenditure
e. M & A activity
f. Patent expiry
g. Staffing levels
h. Expenditure
With 41 tables of detailed Evaluate PHARMA information this report is edited by former Scrip Magazine
Journalist Jacky Law. It is essential reading for everybody in the pharmaceutical market from senior
executives and corporate strategists, through marketing and sales departments to market analysts and
pharmaceutical outsourcing companies.
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5.2 Budget - Analysing Tools, Control Chart
i.Control Charts
Control charts were developed as a monitoring tool, they are among the most important tools in the
analysis of production process variations. The purpose of using control charts is:
a. To help prevent the process from going out of control. The control
charts help detect the assignable causes of variation on time so that
appropriate actions can be taken to bring the process back in control.
The control charts we are addressing are created for a production process in progress. Samples are
taken from the production lines at given time intervals and tested to determine whether they are in
conformance with the specifications and their level of conformance are plotted on the charts and
monitored. Control limits on a control chart should be readjusted every time a significant shift in the
process occurs. A typical control chart is made up of at least four lines: a vertical line that measures the
levels of the samples' means, the two outmost horizontal lines represent the UCL and the LCL and the
Center Line represents the mean. If all the points plot in between the UCL and the LCL in a random
manner , the process is considered to be in control.
What is meant by in control process is not a total absence of variation but instead, when the variations
are present, they exhibit a random pattern, they are not outside the control limits and based on past
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experience, they can be predicted and are strictly due to common causes. The control charts are an
effective tool for detecting the special causes of variation. The following chart depicts a process in
control and within the specified limits. The Normal curve on the left side shows the specified (desired)
limits of the production process while the right chart is the control chart. The specification limits
determine whether the products meet the customers' expectations while the control limits determine
whether the process is under statistical control. These two charts are completely separate entities.
There is no statistical relationship between the specification limits and the control limits.
USL UCL
PROCESS AVERAGE
LCL
LSL
If some points are outside the control limits, this will indicate that the process is out of control and
corrective actions need to be taken. Let's note that a process with all the points in between the control
limits is not necessarily synonymous with acceptable process. A process can be in control with a high
variability or too many of the plotted points are too close to one control limit and away from the target.
The following chart is a good example of an out of control process with all the points plotted within the
control limits.
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A B C D E F
In this example, points A, B, C, D, E and F are all well within the limits but they do not behave randomly,
they exhibit a run up pattern, in other words they follow a steady (increasing) trend. The causes of this
run up pattern need to be investigated because it might be the result of a problem with the process.
The interpretation of the control charts patterns is not easy and requires experience and know-how.
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5.3 Budget - Applying Analysing Tools
Glossary of An A-Z of thinking tools, strategies and models for learning. Tools and
terms Describes, What it is Why is it used , How it is used Samples. strategies
Includes downloads
Bloom's A tool for categorising questions & activities according to six Bloom's posters
taxonomy levels of thinking, remember, understanding, applying, Bloom's taxonomy
analysing, and evaluating wheel Bloom's
Cause and A tool that links reasons with results Cause and effect
effect template
Concept map A graphic organiser that " that begin with a central idea and Concept map
proceeds to show related ideas as branches off of the center" template
Concept map
example
Consequences A tool to look at possible solutions to a problem and the Consequence chart
chart probable flow-on consequences of each solution. Used to assist template, Target
in making a final decision. wheel template,
Consequence
wheel example
Fishbone A tool to identify cause and effect. A useful essay planning tool Fishbone diagram
diagram
Flow chart A sequential list of events that have happened, or might happen Flow chart
template
K-W-L What I Know - What I Want to know - What I have Learned K-W-L template
Y chart Used to brainstorm ideas based on what you see, feel and see, Y chart template
Helps to clarify concepts and ideas
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5. 4 Budget – Executing Analysing Activities
i. Core tasks
The Adviser will be expected to incorporate the three pillar approach to capacity building in all aspects
of his/her work with Timorese counterparts. The Adviser shall model transparency and accountability in
his/her own behavior, and by focusing on development of skills and systems, together with support to
behavioral and attitudinal change, the adviser shall help to build capacity:
a, Jointly with the Program Implementation Officer and the Adviser HR and Capacity Development
develop an agreed capacity building workplan (based on the Adviser’s own work plan), to incorporate
operational activities and capacity building into the core specific activities to be undertaken. Regularly
review and revise the work plan.
b. Agree on specific tasks within activities for which national counterparts
will be responsible; agree on methodology and monitorable indicators
for assessing progress on agreed tasks, and for providing feedback to
staff.
Increase, incrementally, the level and number of tasks for which national incumbents are responsible,
commensurate with progress/improvements in technical and functional capabilities.
iii. Deliverables
Within the first three (3) weeks of the assignment, the Adviser shall prepare a Work plan based on the
objectives of the assignment and specific functions for approval by the Director, Budget Unit prior to
implementation, copy furnished to the Program Services Director. Within the first six (6) weeks of the
assignment the advisor shall prepare a capacity building work plan, as outlined above. This will be
prepared in consultation with human resource development staff and specialist advisers in the ministry.
The Adviser shall then provide a duly endorsed monthly Work plan Progress Report to the Director
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Budget Unit, copy furnished to the PIO-PFMCBP, on the completion of the activities outlined in the Work
Plan. The Adviser shall discuss and submit to the Procurement Services Director, no later than five (5)
working days before the end of the current contract, an end of assignment Work plan Progress Report
summarizing work undertaken against the Work plan, the degree to which the work has concluded, and
a statement of outstanding tasks.
iv. In addition:
a. A commitment to supporting Timorese staff to achieve the outcomes
and objectives of the Ministry.
b. Committed to training and promoting the professional development of
the staff.
c. Recognition and respect of peers, and a demonstrated ability to interact
effectively and collegially with peers at all levels.
d. Demonstrated ability to make sound judgments on capacity issues that
will require management referral and guidance.
e. Demonstrated ability to work effectively in a mentoring role.
f. Demonstrated ability to communicate ideas and analyses clearly and
tactfully, both orally and in writing;
g. Demonstrated ability to assist and support the development of useful
processes and procedures within the unit to implement effectively the
work program.
h. Demonstrated ability to transfer skills and knowledge – previous
training or teaching experience a plus.
i. Demonstrated ability to adapt to challenges in the workplace, including
finding creative solutions and
j. Familiarity with culture and/or willingness to acquire it.
v. Performance Evaluation
Ongoing performance shall be assessed by the Program Implementation Unit (PIU) in accordance with
the functions and agreed deliverables in the TOR and performance review framework for advisors; and
be subject to inputs and recommendations from the Steering and Supervisory Committees, joint
supervision missions and the World Bank Task Team as appropriate.
This position is subject to performance evaluations every six (6) months to ensure satisfactory progress
in the implementation of the functions of the position.
Satisfactory execution of the indicated technical and capacity building functions mentioned above
consistent with the Program’s objectives as evaluated by a Supervisory Review Committee at the end of
the engagement. Where a contract extension is required, performance assessment results will be taken
into consideration.
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QUESTION :
REFERENCES:
1. Atrill Mclaney & Harvey Jenner, (2003), Accounting An Introduction Second edition, Prentice
Hall, Australia
2. Bartol, K. & Martin, D. (1998), Management, 3rd edition, Irwin/McGraw-Hill, United States of
America
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