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

Godwin Uche Uwadilachi 58 PAGES (9342 WORDS) Project
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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

2.1 Introduction   10

2.2 Conceptual Clarification   10

2.2.1 Decision Making   10

2.2.2 Management Accounting Techniques   13

2.3 Historical Background of Adama Beverages, Yola   14

2.4 Application of Management Accounting Techniques for Decision

  Making    15

2.4.1 Cash Flow Analysis    16

2.4.2 Marginal Costing    17

2.4.3 Opportunity Costing    17

2.4.4 Activity Based Costing    18

2.4.5 Differential Costing    19

2.4.6 Target Costing    19

2.4.7 Just in Time (JIT)    22 

2.5 Theoretical Framework    23

CHAPTER THREE: RESEARCH METHODOLOGY

3.1 Introduction       28

3.2 Research Design       28

3.3 Population of the Study       29

3.4 Sample Size and Sampling Technique       29

3.5 Sources of Data       29

3.6 Instrument for Data Collection       30

3.7 Method of Data Analysis       30

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS/DISCUSSION AND FINDINGS

4.1 Introduction                                                                                         31

4.2 Data Presentation, Analysis/Discussion      31

4.3 Testing of Hypotheses      40

4.4 Findings of the Study      46

4.5 Discussion of Findings      47


CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1 Summary      48

5.2 Conclusion      49

5.3 Recommendations      50

5.4 Limitation of the Study      51

References      52

Appendices      56

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APA

Godwin Uche, U (2019). Impact of Management Accounting Techniques on Decision Making of Manufacturing Organizations (Case Study of Adama Beverages, Yola). Afribary.com: Retrieved October 16, 2019, from https://afribary.com/works/impact-of-management-accounting-techniques-on-decision-making-of-manufacturing-organizations

MLA 8th

Uwadilachi, Godwin Uche. "Impact of Management Accounting Techniques on Decision Making of Manufacturing Organizations (Case Study of Adama Beverages, Yola)" Afribary.com. Afribary.com, 05 Jul. 2019, https://afribary.com/works/impact-of-management-accounting-techniques-on-decision-making-of-manufacturing-organizations . Accessed 16 Oct. 2019.

MLA7

Uwadilachi, Godwin Uche. "Impact of Management Accounting Techniques on Decision Making of Manufacturing Organizations (Case Study of Adama Beverages, Yola)". Afribary.com, Afribary.com, 05 Jul. 2019. Web. 16 Oct. 2019. < https://afribary.com/works/impact-of-management-accounting-techniques-on-decision-making-of-manufacturing-organizations >.

Chicago

Uwadilachi, Godwin Uche. "Impact of Management Accounting Techniques on Decision Making of Manufacturing Organizations (Case Study of Adama Beverages, Yola)" Afribary.com (2019). Accessed October 16, 2019. https://afribary.com/works/impact-of-management-accounting-techniques-on-decision-making-of-manufacturing-organizations