TUNKU PUTERI INTAN SYAFINAZ SCHOOL OF ACCOUNTANCY (TISSA)

BKAL 3063 INTEGRATED CASE STUDY

SEMESTER A161

CASE STUDY 5 : SAP FOR ATLAM

GROUP D (D3)

PREPARED FOR :
PROF. MADYA DR. ENGKU ISMAIL B ENGKU ALI

PREPARED BY:
NO.

NAME

MATRIC NO.

1.

Hemanandini A/P Vengadajalabathi

230209

2.

Shahrul Izwan Bin Mustafa

230207

3.

Barathraj A/L Gobalkrishnan

230077

4.

Satyaa Sri A/P Ramaya

227027

5.

Shahirah Binti Mohamed Farook

225754

DATE OF SUBMISSION : 13TH NOVEMBER 2016

TABLE OF CONTENTS

1.0 EXECUTIVE SUMMARY............................................................................................................... 2

2.0 IMPLEMENTATION OF SAP IN ATLAM .................................................................................... 4
2.1 FEASIBILITY STUDY ................................................................................................................ 4
2.1.1 OPERATIONAL FEASIBILITY .......................................................................................... 4
2.1.2 TECHNICAL FEASIBILITY ................................................................................................ 5
2.1.3 ECONOMIC FEASIBILITY ................................................................................................. 6
2.1.4 SCHEDULE FEASIBILITY.................................................................................................. 7
2.2 CAPITAL BUDGETING ANALYSIS ......................................................................................... 8
2.2.1 INITIAL INVESTMENT ...................................................................................................... 8
2.2.2 AFTER-TAX CASH FLOWS ............................................................................................... 9
2.2.3 PAYBACK PERIOD ........................................................................................................... 11
2.2.4 NET PRESENT VALUE ..................................................................................................... 12
2.2.5 INTERNAL RATE OF RETURN ....................................................................................... 13
2.3 IS THE DECISION TO IMPLEMENT SAP IS VIABLE? ........................................................ 16
2.4 STEPS TAKEN TO IMPLEMENT SAP SYSTEM IN ATLAM .............................................. 16
3.0 IS TERMINATING MR. LIM IS A RIGHT DECISION? ............................................................. 19
4.0 TIME CONSTRAINTS AND WAYS TO OVERCOME STAFF RESISTANCE ........................ 21
5.0 THEORIES USED TO JUSTIFY THE CASE ............................................................................... 23
5.1 DECISION MAKING THEORY (RATIONAL DECISION MAKING MODEL) ................... 23
5.2 COST BENEFIT ANALYSIS THEORY ................................................................................... 24
6.0 CONCLUSION ............................................................................................................................... 25
7.0 EXTERNAL SOURCES ................................................................................................................ 26

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BKAL 3063
NOVEMBER 13, 2016

Hemanandini A/P Vengadajalabathi

230209

Shahrul Izwan Bin Mustafa

230207

Barathraj A/L Gobalkrishnan

230077

Satyaa Sri A/P Ramaya

227027

Shahirah Binti Mohamed Farook

225754

1.0 EXECUTIVE SUMMARY

Akademi Teknikal Laut Malaysia (ATLAM), a wholly owned organization of MICT Berhad,
which is located in Melaka and Terengganu, was established on 15 August 1981 in order to
train and prepare Malaysians for the maritime industry. ATLAM was privatized on 1 January
1997 and became a subsidiary of PETRA Group of Company with a better access to IT
facilities. At the same time, all PETRAs servers had to be consolidated to leverage its groupwide PETRANET network system. Due to that, ATLAM had been asked to upgrade its
accounting system with the PETRA group-wide SAP system which was scheduled to be
phased in by 1 April 2002 as the start of the new financial year.

Previously, ATLAM relied on a customized single-user system which was solely used to
enter accounting entries but do not produce financial reports. SAP which stand for System,
Applications and Products in data processing, was an integrated business application package
that covered most functions of an organization.

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Therefore, Zulkifli Osman who is the Finance and Accounts Manager of ATLAM review and
critically asses the risks associated with the decision to implement SAP in ATLAM. This is
because ATLAM was unsure whether their employees would be ready to embrace the new
system and also due to the high cost that need to be bared by the organization.

In order to come out with the best decision, Zulkifli Osman performs feasibility study of SAP
and a cost benefit analysis in order to ensure that the decision to implement SAP is viable. He
also prepares a working schedule to ensure timely and successful implementation of SAP in
ATLAM. Besides that, he also decided to look for ways to overcome staff resistance if the
decision of implementing SAP is still ongoing.

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2.0 IMPLEMENTATION OF SAP IN ATLAM

2.1 FEASIBILITY STUDY

Feasibility study is conducted to analyse whether the information system project conducted
could be completed successfully and to determine how few factors such as operational,
technical, economic, and schedule could affect the management decision. Therefore, Zulkifli
conduct feasibility study on implementing SAP for ATLAM so that the decision being taken
will be beneficial to the organization.

2.1.1 OPERATIONAL FEASIBILITY

Operational feasibility refers to the measure of solving problems with the help of a new
proposed system. It helps in taking advantage of the opportunities and fulfills the
requirements as identified during the development of the project. It takes care that the
management and the users support the project.

In ATLAM, the accounting system which was previously being used only relied on a
customised single-user system that used to enter journal entries and does not produce
financial report. Therefore, implementing SAP in ATLAM could make the organization to
complete all task related to Financial Accounting, Controlling, Asset Management, Sales and
Distribution, Materials Management, Human Resources and many more functions by using
only one system. This clearly shows that SAP could simplify the task being done and it will
eventually fasten the processes and increase the efficiency of the organization.

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A proper training need to be given to the employees so that they could know more and get
used to the new work process, culture and habits of the organization. ATLAM can also
provide some appreciation to the employees that are able to learn and work on the new
system in a shorter time to encourage the employees to adapt faster.

2.1.2 TECHNICAL FEASIBILITY

Technical feasibility is the complete study of the project in terms of input, processes, output,
fields, programs and procedures. It is a very effective tool for long term planning and trouble
shooting. Besides that, technical feasibility essentially supports the financial information of
an organization. Thus, ATLAM should identify the effectiveness, reliability and the risk of
implementing SAP in their organization. They should give priority on factors such as project
size before making decision of implementing the project.

According to ATLAM, SAP is a large and costly project for them and implementing it
involved unique risks and challenges. This is because ATLAM was not adapted in using this
type of system but they realise that this SAP system is needed to smoothen the work
processes in their organization. Due to that, they need to be extra focused in implementing it
and performing extra task and training in order to learn this system in a shorter period. They
could hire an expert and trainer in term of contract in order to help them with this new
system. By performing this, ATLAM could reduce the risk and challenges that might be
faced by their employees and top management.

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2.1.3 ECONOMIC FEASIBILITY

Economic feasibility is mostly used for determining the efficiency of a new project that will
be implemented in an organization. It is also known as cost benefit analysis. Economic
feasibility helps in identifying benefits against costs expected from a project. It is very
important to identify and determine the most slightly related costs and benefits that might
occurred while implementing a new system so that the organization could conclude whether
using this system will really give benefits to the organization. This will also make sure that
the organization is ready to face consequences that might arise and able to make adjustments
in order to overcome the constraints.

Therefore, ATLAM conducted cost benefit analysis before making decision of implementing
SAP in their organization. This situation could clearly show forecast benefits or lost that the
organization might face for the upcoming years. By this, ATLAM could make an accurate
and reliable decision which could suits their organization. Besides that, SAP have in-house
support from SBS team of Petra Group, allow for complex segmental reporting, provide
system maintenance and support and the audit points raised during procurement process
might be resolved with provision of Materials Management Module. This indirectly shows
that SAP gives more advantages which could help ATLAM in conducting their daily task
quicker and efficiently.

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2.1.4 SCHEDULE FEASIBILITY

Schedule Feasibility is defined as the probability of a project to be completed within its

scheduled time limits. Schedule feasibility is considered to be high if the project has a higher
probability to be completed on-time. It is important for the top management to give proper
attention to calculate and continually re-examine whether it is possible to complete all the
amount and scope of work lying ahead and utilizing the given amount of resources within the
required period of time.

Thus, ATLAM need to give attention to schedule feasibility before implementing SAP in the
organization. This is because ATLAM have a limited time frame before implementing it and
a proper planning a very important in order for them to complete this project successfully
within the limited time. ATLAM should consider in using Gantt chart to plan and schedule
the activities that need to be done in this short time before officially starting to use SAP
system. Besides that, the top management should urge their employees to give additional
effort and concentration on learning this new system. As ATLAM is having a limited time,
they should request their top management and employees to work on overtime in order to
achieve their plan of implementing and using SAP system successfully.

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2.2 CAPITAL BUDGETING ANALYSIS

Capital budgeting analysis such as initial investment, after-tax cash flows, payback period,
net present value and internal rate of return is conducted in order to determine whether the
project being implemented could give long term profit to the organization. Thus, Zulkifli
perform this analysis to make him and the top management to get a clear picture of the
benefits of implementing SAP in ATLAM.

2.2.1 INITIAL INVESTMENT

Initial investment is the amount required to start a new project. It is also called initial
investment outlay. Decisions of capital budgeting involve careful estimation of the initial
investment and future cash flows of the new project. It is important for an organization to
determine the costs needed to start and run a project in order to identify the feasibility range.
The table below shows the calculation of the initial investment that was incurred by ATLAM
during the implementation of SAP system.

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The initial investment that is needed to implement the SAP system in ATLAM is
RM4,344,390 which shows a huge difference when compared with the ACCPAC system that
only cost RM50,000. However, implementing the SAP system in ATLAM might reduce the
cost of technical expertise and the cost of processes and procedures. Besides that, it could also
reduce the time consumed by accountants to complete their task and improve the
effectiveness and efficiency of the organization. This could indirectly increase the
profitability of ATLAM.

2.2.2 AFTER-TAX CASH FLOWS

After-Tax Cash Flow is a measure of financial performance that determines the organizations
ability to generate cash flow through its operations. It is calculated by adding back non-cash
accounts such as amortization, depreciation, restructuring costs and impairments to net
income after tax. The table below shows the calculation of After-Tax Cash Flows for Year 1
until Year 6 that was incurred by ATLAM during the implementation of SAP system.

Based on the After-Tax Cash Flow table, it could be said that implementing SAP system in
ATLAM provides continuous increment in the amount of cash being generated for the six
upcoming years. This shows that implementing this system does not only makes the work to
be done easily and quickly but also could provide ATLAM an opportunity to upgrade their
system as well as their business too.

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2.2.3 PAYBACK PERIOD

The payback period is the time required for the initial amount invested in a project to be
repaid by the net cash outflow generated by the project itself. It could also able to determine
whether implementing this project will be favourable or not as a shorter payback period
would be more profitable to the organization. The table and calculation below shows the time
taken for ATLAM to cover back their initial investment after implementing the SAP system.

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Therefore, ATLAM only needs 3.18 years to payback their initial investment if SAP system
is implemented. This shows that ATLAM is able to recover the cost of initial investment of
SAP system in a shorter period and will start to gain an increasing amount of profit in the
following years.

2.2.4 NET PRESENT VALUE

Net Present Value (NPV) is used in capital budgeting to analyse the profitability of a
projected investment in a project by explicitly taking into consideration the size and timing of
all cash flows associated with the proposed investment. A positive net present value indicates
that the earnings generated by the project exceed the costs and shows profit gained. This
concept is the basis for the Net Present Value Rule, which states that the only investments
that should be made are those with positive NPV values. The table below shows the
calculation of NPV for ATLAM during the implementation of SAP system. The positive
NPV of ATLAM shows that the organization is desirable to implement SAP system.

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2.2.5 INTERNAL RATE OF RETURN

Internal Rate of Return (IRR) is a discount rate that makes the Net Present Value (NPV) of
cash flows from a project equals to zero. IRR calculation relies on the same formula as NPV
and is used to evaluate the attractiveness of a project. If the IRR of a new project exceeds an
organizations required rate of return, that project is considered as desirable and could be
implemented. The table and calculation below shows how to determine the Internal Rate of
Return for ATLAM after implementing the SAP system. Trial and error method will be used
to identify the percentage of IRR for ATLAM.

1st Trial - Rate of Return = 25%

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2nd Trial - Rate of Return = 27%

3rd Trial - Rate of Return = 29%

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Therefore, the Internal Rate of Return of ATLAM for this project is 28.86% which is higher
than the Required Rate of Return of the organization. This shows that the implementation of
SAP system in ATLAM is considered as desirable and could be accepted.

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2.3 IS THE DECISION TO IMPLEMENT SAP IS VIABLE?

Based on the justification and calculation above, it clearly shows that implementing SAP
System in ATLAM is viable. This is because the feasibility study shows that SAP could give
additional benefits to the organization and also the constraints that might be faced by
ATLAM could be solved if the top management and employees put extra effort and give
priority to the new system that is being implemented. Besides that, the calculations of AfterTax Cash Flow, Payback Period, Net Present Value (NPV) and Internal Rate of Return (IRR)
shows that it is a desirable and profitable to implement SAP System in ATLAM.

2.4 STEPS TAKEN TO IMPLEMENT SAP SYSTEM IN ATLAM

A Gantt chart which is usually used in project management shows the task that need to be
completed in a particular time given. It provides a graphical illustration of a schedule that
helps to plan, coordinate, and track specific tasks in a project. Gantt chart allow to determine
the various activities of a project, when the activity begins and ends, how long it took,
activities that overlap with other activities and the start and end date of the whole project.

Therefore, Zulkifli prepare a Gantt chart for ATLAM to perform successfully the task of
implementing SAP system in their organization. The first step taken while planning to
implement SAP system is forming SAP development team and executive which took around
4 days. Then, meetings and discussions regarding the implementation was conducting for
approximately 5 days in order to get ideas and opinions of the project team. Next, feasibility
study and capital budgeting analysis was conducted for almost 5 days to identify whether
implementing SAP system in ATLAM could be beneficial to the organization.

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The process of implementing SAP system take place when ATLAM is sure and satisfy with
the positive and desirable outcome of the study and analysis. The implementation process
took almost 48 days as implementing SAP system requires quite a longer period. At the same
time, training for top management and employees which will be given by the experts and
trainers begins and last for approximately 59 days. It is very important for the top
management and employees to undergo a complete period of training so that they learn and
knows well bout the SAP system and are able to perform their work accurately in a shorter
time. Finally, testing was done for the SAP system before starting to be used by ATLAM and
the project team prepare an analysis report regarding the newly implemented system.

The table and Gantt chart below shows clearly the list of task and time frame for
implementing SAP system.

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This shows that although ATLAM is having a limited time to implement the system, yet they
could still proceed with the new system and implement it before 1st April 2002 if the task that
need to be undergone is performed according to the schedule and Gantt chart that had been
prepared. This Gantt chart will be the main reference for ATLAM to manage their limited
time in the best way so that they could successfully implement SAP system in their
organization within the short time frame. Besides that, Gantt chart also helps the organization
to perform their task according to the accurate flow which smoothen the process of learning
and implementing SAP system in ATLAM.

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3.0 IS TERMINATING MR. LIM IS A RIGHT DECISION?

In the case of implementing of SAP for ATLAM, its indicate that there have no
consensus between the finance manager Zulkifli Osman and the user representative Lim. Lim
was having conflict on opinion with Zulkifli when discussing the matter of SAP system in
ATLAM. Lim disagreed to implement the SAP system in ATLAM because he knows that
there are few extreme factors which might be faced by the organization such as low of fund,
lack of expertise, and short of facilities. He relies on his experience in ATLAM and suggests
others another option which is using ACCPAC system rather than SAP system because the
cost is cheaper and suitable for ATLAMs financial condition. So, these situations contribute
to the conflict when Zulkifli was very unsatisfied with Lims behaviour and intended to
sacked him out from the project team. Kamal, the functional analyst, advice Zulkifli that the
critical ideas of Lim are good for ATLAM since he is a very experienced person in such
related industry. Hence, he advises Zulkifli to reconsider on the termination of Lim.

From the issues between Zulkifli and Lim, we could say that we have the same opinion with
Kamal to reconsider on the termination of Lim. When a team has difference of opinion to
resolve a conflict, it does require a lot of respect and patience from both sides. We hereby
recommend that Zulkifli must make the best decision to retain Lim in their team project for
the benefit of ATLAM. Zulkifli also need to resolve the conflict in a good manner and be
more professional. He needs to prepare for the solution first by acknowledging the conflict
and find ways to communicate and discuss with Lim properly.

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Besides that, Zulkifli also need to understand the situation by clarifying Lim position and
experience, and also need to make assumption if they are in the Lims place. In preventing
this kind of conflict, the team can used such skill and behaviour that vary work on, such as
dealing with conflict immediately, being open, practicing clear communication, practicing
active listening, not letting conflict get personal, encouraging different points of view, not
looking for blame, demonstrating respect, as well as keeping team issues within team.

Hence towards our conclusion, Lim is an expert person in the organization and as a good
asset to ATLAM. Thus, we dont suggest Zulkifli to kick Lim out from the project team.
Retaining him in the project could be beneficial to gain extra knowledge from his experiences
while implementing a new system in the organization.

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4.0 TIME CONSTRAINTS AND WAYS TO OVERCOME STAFF RESISTANCE

Implementing such a challenging system like SAP system in ATLAM would incur high cost.
Zulkifli as a Finance Manager must consider the time limitation to complete the
implementation process because this project involves a huge amount of cash to be invested. In
order to overcome this problem, Zulkifli should have a proper planning on how to manage
such a risky project. Preparing the Gantt chart would give a clear picture on how to complete
this project in a shorter time frame although ATLAM is facing time limitation. This could
indirectly help the organization to avoid any wastage of resources in the organization.

Besides that, Zulkifli also need to ensure that all the staff will give a full commitment to adapt
with the SAP system in ATLAM where it gives effects in the changes of business process and
staffs job duties. Therefore, followings are few ways to overcome the staff resistance
problems.

i.

Planning effectively
Before implementing the system, Zulkifli should have a proper planning on how to
handle the task of the new system which is being introduced in ATLAM. This is
because human is the primary assets to the business. Zulkifli also could have a proper
communication with the staff about the project earlier before implementing the system
into ATLAM so that staffs could have some idea about the changes that might occur
in their workplace.

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ii.

Communicate with staff

Changing in staff duties it is not easy like it seems where staffs are not expertise in
this. Even if there is little report, communication to this effect is also beneficial.
Further, it is equally as important to communicate why the changes are needed.
Zulkifli should explain the needs, and the goals of SAP system as well as their
advantages too. Being open and clear with the staff will help to achieve their
objectives and would gain support from staffs too. This will eventually help in
building a positive momentum towards the future.

iii.

Training the staff

Having a good technology will not promise a good future ahead but educate the staff
about the uses of technology will increase the productivity. Training is a must for
ensuring that ATLAMs staffs can cope well with the changes and make a smooth
transition to the new order.

iv.

Good management
Zulkifli must stress on the important of why the SAP system need to be implemented
and how it affects ATLAM. He should also stress that the beneficial of the SAP
system will increase the staff performance and will be an important tool to achieve
their goals. Lastly, it is good to always have a better control over the working of staff
in order to maintain a proper management in the organization.

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5.0 THEORIES USED TO JUSTIFY THE CASE

5.1 DECISION MAKING THEORY (RATIONAL DECISION MAKING MODEL)

Rational decision making models involve a cognitive process where each step follows in a
logical order from the one before. By cognitive, I mean it is based on thinking through
and weighing up the alternatives to come up with the best potential result. The process of
rational decision making favours logic, objectivity, and analysis over subjectivity and insight.
The approach follows a sequential and formal path of activities. This path includes:

1. Formulating a goal
2. Identifying the criteria for making the decision
3. Identifying alternatives
4. Performing analysis
5. Making a final decision.

This case used this model as s guidance to make best decision for ATLAM. The goal is
successfully implement SAP system for ATLAM. Therefore by following the steps, Zulkifli
identify the criteria for decision making by knowing advantages of SAP and carry out
feasibility studies. The pros and cons of alternatives should be analyzed. A comparison was
made between ACCPAC and SAP. Capital budgeting analysis performed to choose the best
alternative. Capital budgeting analysis is including Initial Investment, After-tax Cash Flows,
Payback Period, Net Present Value (NPV) and Internal Rate of Return (IRR). The detailed
analysis helped to make final decision to implement SAP for ATLAM.

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5.2 COST BENEFIT ANALYSIS THEORY

Costbenefit analysis (CBA) is a systematic approach to estimating the strengths and

weaknesses of alternatives in transactions, activities and functional business requirements. It
is used to determine options that provide the best approach to achieve benefits while
preserving savings. The CBA is also defined as a systematic process for calculating and
comparing benefits and costs of a decision. Broadly, CBA has two main purposes:
1. To determine if a decision is sound (justification/feasibility) verifying whether its
benefits outweigh the costs, and by how much;
2. To provide a basis for comparing projects which involves comparing the total
expected cost of each option against its total expected benefits.

CBA is related to, but distinct from cost-effectiveness analysis. In CBA, benefits and costs
are expressed in monetary terms, and are adjusted for the time value of money, so that all
flows of benefits and flows of project costs over time are expressed on a common basis in
terms of their net present value.

In this case, capital budgeting is used to analyse the successful implementation of SAP for
ATLAM. Capital budgeting is the planning process used to determine whether an
organization's long term investments such as new machinery, replacement of machinery, new
plants, new products, and research development projects are worth the funding of cash
through the firm's capitalization structure. It is the process of allocating resources for
major capital, or investment, expenditures. One of the primary goals of capital budgeting
investments is to increase the value of the firm to the shareholders. Methods used in capital
budgeting are Payback period, Net present value and Internal rate of returns.

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6.0 CONCLUSION

Upon the case, a company should consider on their abilities such as time constraint,
planning phase, communication with the staff through providing training and a good level of
management before making a decision. This will avoid a company to involve in a trouble
while in between of performing the task. Besides that, a company also need to monitor
employees performance to ensure the companys production is met and would not able to
resist changes that could upgrade and provide a better performance and profit to the
organization. Therefore, we urged ATLAM to implement the SAP system as soon as possible.
The implementation of SAP system would bring a lot of benefit for ALAM in the long term
run.

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7.0 EXTERNAL SOURCES

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et al. (2007). Financial Management Fundamentals in Malaysia (7th ed.). Malaysia: McGraw
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Payback Period Formula - AccountingTools. (2016). Accountingtools.com. Retrieved 12

November 2016, from http://www.accountingtools.com/payback-period-formula
Rational Decision Making Model- Boundless.com. Retrieved 12 November 2016, from
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What is a Feasibility Study? | Ag Decision Maker. (2016). Extension.iastate.edu. Retrieved 12
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Retrieved 12 November 2016, from http://www.gantt.com/
What is Schedule Feasibility. (2016). Taskmanagementguide.com. Retrieved 12 November
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