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
