COST ACCOUNTING INFORMATION AND PRICE DETERMINATION (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU)

ABSTRACT
Increased advancement in industrialization, engineering and general commerce has thrown a great challenge to managers.  There is increased competitions, and the survival of any company lies on the ability of the managers to apply the scare resources efficiently.
Efficient management of resources call for proper control of inventory and revenue therefore, effective system of costing and good pricing policy are central and pre-requisite for the survival and growth of any organization in the global economic village.
The topic “cost Accounting information and price determination’ is aimed at establishing how adequate accounting information can assist management in making sound pricing decision.
Many business organizations in Nigeria collapsed in the recent past because they could not break-even.  In periods of boo, manufactuers are able to show profits notwithstanding the leakages which pass unchecked but in periods of trade competition, concealed inefficiencies have to be tracked down and rigorous control must be exercised to ensure even modest margin of profit, there is not yet an agreed best method of costing products though, it may be helpful to recognize that cost allocations are being used to obtain a mutually acceptable price and not necessarily to portray cause- and effect relationship of cost incurrence.  But price determined from efficient traditional income statement approach and /or contribution margin approach will most probably approximate the price of the product to its value.

TABLE OF CONTENTS
TITLE PAGE
CERTIFICATION
DEDICATION
ACKNOLDGEEMENT
LIST OF TABLE
TABLE OF CONTENT
ABSTRACT

CHAPTER ONE
INTRODUCTION
1.1Background of the study
1.2Statement of problem
1.3Objective of study
1.4Research questions 
1.5Research hypothesis
1.6Significance of the study
1.7Background of the firm studied
1.8Definition of term

CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.0Costing method
2.1The flow of cost in a manufacturing firm
2.2Other theoretical work on cost and pricing
2.3Limitation of cost oriented pricing 
2.4The nature of pricing problem and theories
2.5Cost based pricing theories
2.6Other variable that influence price determination
2.7Pricing to achieve corporate objectives 

CHAPTER THREE
RESEARCH METHODOLOGY
3.0Research design
3.1Area of the study
3.2Population of the study
3.3Sampling procedure
3.4Instrument for data collection
3.5Validity of the instrument
3.6Reliability of the instrument
3.7Method of administration of the instrument
3.8Method of data analysis

CHAPTER FOUR
DATA PRESENTATION
4.0Test of hypothesis
4.1Analysis and interpretation of responses

CHAPTER FIVE
DISCUSSION, IMPLICATION, AND RECOMMENDATIONS
5.1Discussion of results
5.2Recommendations
5.3Conclusion
References
Bibliography

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APA

Ugwu, A. (2018). COST ACCOUNTING INFORMATION AND PRICE DETERMINATION (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU). Afribary. Retrieved from https://afribary.com/works/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-5974

MLA 8th

Ugwu, Anderson "COST ACCOUNTING INFORMATION AND PRICE DETERMINATION (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU)" Afribary. Afribary, 29 Jan. 2018, https://afribary.com/works/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-5974. Accessed 23 Jul. 2024.

MLA7

Ugwu, Anderson . "COST ACCOUNTING INFORMATION AND PRICE DETERMINATION (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU)". Afribary, Afribary, 29 Jan. 2018. Web. 23 Jul. 2024. < https://afribary.com/works/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-5974 >.

Chicago

Ugwu, Anderson . "COST ACCOUNTING INFORMATION AND PRICE DETERMINATION (A CASE STUDY OF NIGERIAN BREWERIES PLC, ENUGU)" Afribary (2018). Accessed July 23, 2024. https://afribary.com/works/cost-accounting-information-and-price-determination-a-case-study-of-nigerian-breweries-plc-enugu-5974

Document Details
By: Anderson Ugwu Field: Accounting Type: Project 122 PAGES (16835 WORDS) (doc)