ACCOUNTING INFORMATION AS A MANAGEMENT TOOL IN DECISION MAKING
(A CASE STUDY OF EMENITE COMPANY)
PROPOSAL
        Accounting is the process by which the profitability and solvency of company can be measured. Accounting provides some basis information needed in making business decision. it is clear that a business cannot hope of accomplish these objectives survival. Operating profitability and staying solvent without the application of accounting concept. Based on the research study, it is purely based on the use of accounting information in making decision in a business. In many cases our analysis will show that accounting is the principles tool in making decision in a company, Hence management should think of the accounting information rather than employing.
Statement of Problems
        Despite the enviable prospect of accounting information in decision making, the sector is still faced with some major problems like inflationary economy. In this context, it will be difficult to survive therefore I will like to analyze its based on the question “Does various method of approach to decision making, profitable in nature. It is on this note that the study is gears towards findings the problem facing the lucrative principle of accounting.
Methodology
        In order to get this research project done, primary and secondary will be collected. The primary source will be based on the direct questionnaires and interviews. Emphasis will be laid more on administration of questionnaire and interview as a major source of primary data.
        The general manager of Anamco Company ltd will be interviewed on what accounting information has helped in making decision again how the company has been benefiting.
        Meanwhile the secondary source will be based on those information which contains account of events.  
 TABLE OF CONTENT
CHAPTER ONE
INTRODUCTION
1.1      Background of the study         
1.2      Statement of problem     
1.3      Objective of the study     
1.4      Research question          
1.5      Research hypothesis       
1.6      Scope of study                        
1.7      Significant of the study   
1.8      Limitation of the study    
1.9      Definition of terms          
References                              
CHAPTER TWO
Review of related literature     
2.1      The theoretical review of literature  
2.2      Empirical review literature              
References                                              
 CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1      Research design                              
3.2      Area of the study                     
3.3      Population of the study
3.4      Sources of data               
3.5      Sample method               
3.6      Research instrument      
3.7      Validity and reliability of research instrument
3.8      Method of investigation
 CHAPTER FOUR
Presentation and analysis of data
CHAPTER FIVE
SUMMARY CONCLUSION AND RECOMMENDATION
5.1      Summary of findings      
5.2      Conclusion                     
5.3      Recommendation            
5.4      Bibliography                                                           
CHAPTER ONE
1.0   BACKGROUND OF THE STUDY
        Accounting provides information which is vital for the economic decisions that have to be made by individuals and the companies. Accounting counting is a way of giving management the financial information and control it needs to run a portable business or an efficiency organization.
        Accounting has been defined in so many ways in different people. According to Onovo (2004) accounting is an act or process by which an economic environment which focuses on dealing with information about the activities under focuses.
        According to Eneje (2006), accounting is a process of measuring, recording, classifying, summarizing and communicating of financial information that is used in making economic decision to interested persons or parties. It is also process by which profitability and solvency of company can be measured.
        Accounting provided information needed bin a basis for making business decision that enables management to guide the company in a profitability solvent.
        Stated simply, managing a business is a matter deciding of what should be done seeing to it that the means are available and setting people employed in the business to do it in this process management is faced with alternative and every decision to do something involves a choice. In most cases, the profitability that a good decision will be made depends on the amount and validity of information that the manager has about the alternative and consequences.
        Management on the other hand is a process of converting information into action and accounting is the source of mist if the information is used. In this, management and accounting is overlap, extensively, management is highly dependent on accounting for operating facts and on the accountant for the steaching hand he can offer by virtues of his temperament and training. It is not possible for the manager herself to an accountant, he must beat home with accountants. He must know how to make effective use of the information material that the accountant produces in order to accomplish his managerial objectives.
        Accounting is a way to give management the financial information and control. It needs to run a profitable business or efficient organization. The management of every business must keep foremost in its thinking, two primary objectives and they are:
1.          To earn profit and to stay solvent, that is to have in hand sufficient cash to pay debt as they fall due. Profit and solvent are not the only objective of business management. There are many others such as protecting the environment providing jobs for people which is unemployment and providing more goods and services of a lower rate. At this point, business cannot grow without the accomplished of these objectives.
 1.1   STATEMENT OF PROBLEM
        For an organization to be regarded as successful, it must have a good decision making policy. The decision making policy enables management to anticipate future problem and difficulties through the use of accounting information as well as employing corrective measures as early stages.
        In his our inflationary economy, most companies are finding it difficult to survive, mostly involved are the financial companies others have gone into liquidation while there are some that are growing yet amidst of the turbulent economic condition.
        Companies have various method of approaching to their decision making hace this research is envisaged to help in determining and highlighting the problems that militate or aid the management for effective implementation of the companies objectives also to determine the extent financial goals and other organizational goal are achieved.
 1.2   OBJECTIVES OF THE STUDY
        The study is done to evaluate the efficiency and effectiveness of accounting information as a management tool in decision making.
The main objectives of this study are stated senior staff follows:
a.           To identify hour accounting may be used to control expenditure on one hands and assist revenue generation on the other.
b.          To evaluate the objective and uses of government accounting information
1.3   RESEARCH QUESTIONS
i.   To what extent can accounting control expenditure and can
        it assist revenue?
ii.     What are the uses of government in accounting information?
1.4   RESEARCH HYPOTHESIS
The following hypotheses were formulated by researcher for the purpose of the study.
1.          Ho: proper accounting and control has not been carrying out effectively.
Hi: Proper accounting and control has been carried out effectively.
2.          Ho: Failure to achieve goals in accounting information by accounting committee
Hi:    Sources in goal achievement by accounting committee despite the failure witness or undergones
        SCOPE OF THE STUDY
It will be so broad to this study with either one of accounting information as a management tools in decision making level and also to make the study work understanding, but it will only emphasized on the case study of EMENITE Company.
 1.6       SIGNIFICANCE OF THE STUDY   
The significance of the study can be grouped into two major aspects, practical and academics.
Practical Significance:   Practically, this research will broad the understanding of the following people:
Management staff: It will enable the management and staff of the institution to make effective use of finding and recommendation in discharging their functions.
ACADEMICALLY: students; the research will enable students who intends to study this course in future to make use of this work both in there academics and research program.
1.8   DEFINITION OF TERMS
Accounting: This simply means a process by which the profitability and solvency of the company can be measured.
Decision making: this means a choice between alternative courses of action. It also define as a process of making a judgment regarding what we ought to do in a certain situation after having deliberated on some alternative courses of action.
Information: this is a process of information that can be used for decision making.
Management: This can be seen as a guidance or direction of people towards organization and goals or objectives.