Impact of Management Accounting Techniques on Decision Making of Manufacturing Organizations (Case Study of Adama Beverages, Yola)


  • Department: Accounting
  • Project ID: ACC3974
  • Access Fee: ₦5,000
  • Pages: 58 Pages
  • Reference: YES
  • Format: Microsoft Word
  • Views: 639
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ABSTRACT

This study aims to evaluate the impact of management accounting techniques on the decision making of manufacturing organization. This arose because of how dynamic the business environment has proven to be. In conducting the research, survey research design method was adopted. A sample of 50 respondents were selected using the simple random sampling technique. Primary and secondary sources of data were used. The secondary source consist mainly of textbooks and journals. Questionnaires and observation research instruments were used. The data obtained from respondent were analysed using statistical tables and simple percentages while the hypotheses formulated were analysed using the chi-square method of data analysis. Findings revealed that management accounting techniques has impacted positively on decision making of manufacturing organizations, corporate standardization and competiveness. Furthermore, the researcher recommended that manufacturing organization should put in more efforts in adopting and maintaining management accounting techniques because of their positive impact on decision making. Finally, it was concluded by the researcher that management accounting techniques has enhanced the decision making process of manufacturing organizations.

TABLE OF CONTENT 

CHAPTER ONE: INTRODUCTION

Background to the Study    1

Statement of the Problem    3

Objectives of the Study    5

Research Questions    6

Research Hypotheses    6

Significance of the Study    7

Scope of the Study    7

Definition of Terms    8


CHAPTER TWO: LITERATURE REVIEW

2.1Introduction   10

2.2Conceptual Clarification   10

2.2.1Decision Making   10

2.2.2Management Accounting Techniques   13

2.3Historical Background of Adama Beverages, Yola   14

2.4Application of Management Accounting Techniques for Decision

 Making    15

2.4.1Cash Flow Analysis    16

2.4.2Marginal Costing    17

2.4.3Opportunity Costing    17

2.4.4Activity Based Costing    18

2.4.5Differential Costing    19

2.4.6Target Costing    19

2.4.7Just in Time (JIT)    22 

2.5Theoretical Framework    23

CHAPTER THREE: RESEARCH METHODOLOGY

3.1Introduction       28

3.2Research Design       28

3.3Population of the Study       29

3.4Sample Size and Sampling Technique       29

3.5Sources of Data       29

3.6Instrument for Data Collection       30

3.7 Method of Data Analysis       30

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS/DISCUSSION AND FINDINGS

4.1Introduction                                                                                         31

4.2Data Presentation, Analysis/Discussion      31

4.3Testing of Hypotheses      40

4.4Findings of the Study      46

4.5Discussion of Findings      47


CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1Summary      48

5.2Conclusion      49

5.3Recommendations      50

5.4Limitation of the Study      51

References      52

Appendices      56

  • Department: Accounting
  • Project ID: ACC3974
  • Access Fee: ₦5,000
  • Pages: 58 Pages
  • Reference: YES
  • Format: Microsoft Word
  • Views: 639
Get this Project Materials
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