Basically, the first part of this trip provided explanations on how the Yakult drink benefit our health and what are the components which aid the process to creating a healthy body system.

There was minimal explanation on how the Yakult trip has helped in understanding the costing module. Perhaps everything was hard to relate to the costing module. However, we were quite amaze by the production process of Yakult. It was so visible to us that the Yakult factory mass produces the Yakult drink under a process costing system whereby mass production of low cost and identical items take place. Although not verbally explained, we were able to apply and relate this as an example of process costing system. Moreover, we learnt that any termination of any part of the entire process would seriously cause a huge drop in sales of the Yakult Company.

We have learnt about the following points by touring the production plant of Yakult:
1) We could better differentiate between process costing and job-order costing. The costing system for Yakult plantation would be process costing because these are identical, small and low cost items that could be mass produced. Under the process costing, it is typical that the cost of the Yakult drink cannot be directly traced to each bottle of the product. Hence, unit cost would have to be computed by averaging the costs based on the production volume.

2) We developed a better understanding on how the costs could be allocated by looking at the different types of cost drivers. In the Yakult plant, it is not labour intensive because they make use of machine to do the processing. Labour is only required to monitor the key processes. Hence, it is easier to allocate costs using cost drivers such as machine hours, production batches, set-up time, etc.

3) We have a clearer understanding of the product costs. The involvement of labour, materials and manufacturing overheads throughout the Yakult production process.
(By: Yuan Xuelian & Syafiqah Bte Mohd Sahair)


The Yakult Plant experience was indeed a very enriching and insightful one. However, the one most memorable experience from the trip for me was learning that the Yakult drink is formulated with probiotics culture and a bacteria called Lactobacillus Casei Shirota Strain . In each Yakult drink, there are many millions of this bacterium alone, which was pretty surprising. At the same time, it helped to dispel the belief that all bacteria are harmful. This strain of the bacterium is one of those exceptions in the sense that it is beneficial to the human immunity system. Therefore, it plays a crucial role of reducing the production of harmful bacteria in our bodies, which in turn enhances our immunity. It was surprising for me to find out that the Yakult Company not only produces the drink, but also produce other products lines such as instant noodles, beauty products, hair products, etc, as we have never seen them being launched and sold in Singapore.

It was also interesting to know that production volume of the factory is about 25,000 bottles per hour while the maximum production capacity is 36,000 bottles. Therefore, it relates back to the chapter on relevant costing whereby current production is at 69.44%, thus there is excess capacity. The remaining capacity could be used to produce other products so as to maximize the company’s profit or contribution margin.

It was very much a memorable experience for me in finding out more about the manufacturing process of the Yakult drink in the factory. It also aided me in identifying the relevance of it to the CMA module, thus helping me to relate the knowledge to actual experience. Last but not least, the many benefits of Yakult drink have inspired me and my family to add this drink into our daily diet to maintain a healthy living. Thus, I hope you will be inspired to take on this challenge to add a drink to your healthy lifestyle as well!
(By: Feng Yi Biao)


During the visit to the Yakult Plant, I was amazed by what I have seen and learnt! Even how much I loved drinking Yakult since I was young, I did not know that Yakult actually brings so much benefits to our body! Yakult is made up of bacteria by the name of Lactobacillus casei Shirota. Interestingly, these bacteria must reach the intestines alive to attain the full benefits of consuming Yakult. Examples of such benefits are to stimulate bowel movements that relief constipations or to make our body stronger by enhancing our immunity against harmful bacteria.These bacteria have a shelf-life of 45 days and the cost of the bacteria is free-of-charge as it multiplies itself very quickly. Seeing the lively bacteria under the microscopic view with the help of Mr Yap, the speaker, I cannot imagine them going through the intestines with such honour to help us build up our immune system! Hence, through all the visualisation and explanations made by Mr Yap, I have truly learnt and understood a lot on how each and every bottle of Yakult aid in our immune system and brings us all a healthy life!
(By: Lee Xinni)


During the visit to the Yakult Plant, I was amazed by the whole production line. I have never stepped into any kind of factories before so it has been an eye opener. I can link what I’ve learnt in CMA to my visit to the Yakult Plant although there was not an apparent link. The tour guide of the day explained to us the technical aspects and touched a little on the costing aspect.

One of the key direct materials needed for the production of Yakult would be the specially cultivated bacteria that Yakult has came out with. This cultivated bacterium is said to be able to fight off all the intestinal bacteria and is beneficial to drink it.

We also got to have a sneak preview of how the cultivated bacterium looks like under the microscope.

My favourite pick of the major highlight of the whole tour would have to be the tour of the factory. Seeing all the modern and sophisticated machinery in action: producing and bottling the Yakult. Through the tour, it also made me realized that with the help of technology, the number of required staff will also be greatly reduced. Yakult factory has staff strength of way lesser than the quantities of the drink the factory produces. A lot of the operations have been highly automated.

Overall, I find this tour an eye opener for me.
(By: Han Miao Hui)


The trip to the Yakult Plant was a memorable one. During the visit, we were actually shown how Yakult was made. It’s quite amazing that just a small bottle of Yakult needs an extremely tedious process. Yakult is actually made from bacteria and cultured milk. The cultured milk is placed in tanks and slowly transferred from one to another each day (eg. from Seed Tank to Dissolving Tank, then to the Fermentation Tank, next to Mixing Tank, etc). The raw materials used are skimmed milk from Australia, glucose from Korea/France, sucrose and flavouring. The cultured milk is then tested for it PH value to make sure that every bottle is of the same standard. The milk is then steamed but the bacteria in it would still be alive. After all that, the Yakult is bottled. We managed to see how the bottles are made and how each bottle is filled up. These bottles are then sealed and packed.

Unknown to a lot of people is the fact that Singapore is the only country that has Yakult sold in so many fruity flavours. Singaporeans always complain how small the Yakult bottle is and that there is not enough to drink from such a small bottle. The fact is, Singapore’s 100ml bottle of Yakult is actually the largest in all the countries that Yakult is sold. This includes Japan, the founding place of Yakult itself!

The Yakult Plant visit was indeed a worthwhile trip as it teaches me a lot of stuff I had never knew about Yakult.
(By: Heng Hwee Khim)


Done by: Yuan Xuelian, Syafiqah Bte Mohd Sahair, Feng Yi Biao, Lee Xinni, Han Miao Hui & Heng Hwee Khim (BS, Yr 2)