A REVIEW STUDY ON MANAGEMENT OF TUMPAT AREA FISHERMEN'S ASSOCIATION
MAL/86/005 TECHNICAL REPORT 2
FAO/UNDP Project
Assistance to the Malaysian Fisheries Development Authority
(Lembaga Kemajuan Ikan Malaysia)
| A REVIEW STUDY ON MANAGEMENT OF TUMPAT AREA FISHERMEN'S ASSOCIATION |
by Kenji Yusa
Cooperative Development Expert
The designation employed and the presentation of the material in this document do not imply the expression of any opinion whatsoever on the part of the United Nations or the Food and Agriculture Organization of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.
ABSTRACT
The Government of Malaysia with financial assistance from the United Nations Development Programme under the Special Fund Sector of UNDP, has been involved in the development of fishermen associations at national as well as state and area level. The programmes have been executed by the Food and Agriculture Organization of the United Nations.
There was a component related to the development of area fishermen's associations in regards to management, marketing, operations, book-keeping/accounting and auditing of the selected associations in Tumpat, Kelantan and Tanjung Dawai, Kedah as models. This volume covers the results of in-depth study made for the total management of the Tumpat Area Fishermen's Association at the initial stage of the project with conclusions and recommendations.
FOOD AND AGRICULTURE ORGANIZATION OF THE UNITED NATIONS
UNITED NATIONS DEVELOPMENT PROGRAMME
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2.2. Targeted Fishermen Association
3. PAST AND PRESENT STATUS OF PN ACTIVITIES
3.2. Organization and Staffing
3.3. Progress of the Economic Activities
3.3.4. Retail Shop Project in Tumpat
3.3.5. Other economic projects
4. PROFITABILITY OF MAJOR ECONOMIC ACTIVITIES
4.5. Consolidated Account of PN
6. REVOLVING OF WORKING CAPITALS IN ECONOMIC BUSINESS OPERATIONS
8. ACCOUNTING, REPORTING AND AUDITING
8.1.3. Preparation of Financial Statements
9.2. Operations of Economic Activities
10. CONCLUSIONS AND RECOMMENDATIONS
10.2. Board of Directors and the Management
10.3. Auditing - Board of Auditors
10.7. Annual Report - Financial Statements
Appendix I - Table 1: Membership as at the end of July 1987
Table 2: Increase in Membership
Table 3: Annual Subscription, Entrance Fee & Share Contribution
Appendix II - Organizational Chart and Staff Manning Table
Appendix III - Table 1: Monthly Sales Value, Major Projects
Graph 2: Accumulated Sales Value, Major Projects
Appendix IV - Table 1: Monthly Sales Value, Fish Marketing
Graph 2: Accumulated Sales Value, Fish Marketing
Table 3: Monthly Handling Quantity, Fish Marketing
Graph 4: Accumulated Handling Quantity, Fish Marketing
Appendix V - Monthly Sales Value, Fuel Supply
Appendix VI - Monthly Sales Value, Ice Supply
Appendix VII - Monthly Sales Value, Retail Shop
Appendix VIII - Table 1: Comparative Income Statements, Fuel and Ice Supplies
Table 2: Comparative Income Statements, Fish Marketing and Retail Shop
Table 3: Comparative Income Statements, Consolidated Account
Appendix IX - Table 1: Comparative Financial Statement, Consolidated Account
Table 2: Comparative Financial Statement, Fuel Supply
Table 3: Comparative Financial Statement, Ice Supply
Table 4: Comparative Financial Statement, Fish Marketing
Table 5: Comparative Financial Statement, Retail Shop
Appendix X - Table 1: Money Flow, Consolidated Account
Table 2: Money Flow, Fuel Supply
Table 3: Money Flow, Ice Supply
Table 4: Money Flow, Fish Marketing
Table 5: Money Flow, Retail Shop
Appendix XI - Table 1: Revolving of Working Capital, Consolidated Account
Table 2: Revolving of Working Capital, Fuel Supply
Table 3: Revolving of Working Capital, Ice Supply
Table 4: Revolving of Working Capital, Fish Marketing
Table 5: Revolving of Working Capital, Retail Shop
Appendix XII - Receivables and Payables
Appendix XIII - Outstanding Balance of Internal Transaction between Projects