ABSTRACT
The topic “Effectiveness of cost Accounting information in price determination” is looking at cost accounting when adequately treated and its use to the management of the organization in its planning and decision making.
The need for cost accounting came with increased industrialization, engineering and expansion in manufacturing.
It is therefore obvious that an efficient system of costing system is essential for industrial control.
In period of boon, manufacturers are able show profit not with standing the leakages which pass unchecked, but in period of trade competition concealed inefficiencies have to be backed down and vigorous control must be exercise to ensure even modest main of profit.
There is not yet an agreed best method of costing products though it may be helpful to recognize that cost allocation are being used to obtain a mutually acceptable price and necessary to portray cause effect relationship of cost incidence.
But price determination form under efficient operation through efficient costing system will most problem approximate the price of the product to its value.
LIST OF TABLE
(1) Analysis of Result
(2) Questionnaires Distributed to Various Department and their Responses.
(3) To know the Department in Phinmmar Nigeria limited Enugu.
(4) To know if Phinomar Nigeria limited have an east accounting unit.
(5) To know whether they have a qualified cost accountant.
(6) If they keep cost accounting records
(7) To know if they use cost accounting information in price determination
(8) To know if form do pay exercise duty on goods manufactured.
(9) To know if the form summarize their cost in poultry house
(10) To know the standard quantity of sorghum and hope used in the production of one crate of eggs
(11) To know if the cost insured during promotion affects directly on the unit price of their product.
(12) To know the kilowatts of electricity attributed to a crate of eggs in engineering cost center.
(13) To know if the turn prepare cost statement
(14) To know the method used in preparing cost statement.
(15) If they know that absence of cost accounting information affect the quantity of their product
TABLE OF CONTENT
Title page
Approve page/ certification - - - - -
Dedication - - - - - - - -
Acknowledgement - - - - - - -
List of tables - - - - - - - -
CHAPTER ONE
INTRODUCTION
1.1 Statement of problem - - - - -
1.2 Research questions - - - - - -
1.3 Research Hypothesis - - - - - -
1.4 Purpose of study - - - - - -
1.5 Significant of the study - - -- - -
1.6 Scope of the study - - - - - -
1.7 Definition of terms - - - - - -
CHAPTER TWO
2.1 Literature Review - - - - - -
2.2 Cost Determination - - - - - -
2.3 Fixed and Variable cost - - - - -
2.4 Natural and Function Classification
of costs - - - - - - - -
2.5 The Flow of cost in Poultry - - - -
2.6 Transfer of finished of finished Good in
poultry firm - - - - - - -
2.7 Determining the cost structure of A form for
Pricing purposes - - - - - -
2.8 Other theoretical work or cost and pricing -
2.9 The Nature of Pricing Problem - - - -
2.10 Summary of Literature Review - - - -
CHAPTER THREE
3.1 Research Methodology - - - - -
3.2 Research Design - - - - - -
3.3 Area of the Study - - - - - -
3.4 Population for the Study - - - - -
3.5 Instrument for data collection - - - -
3.6 Validity of Instrument - - - - -
3.7 Reliability of Instrument - - - - -
3.8 Method of Data Collection - - - -
3.9 Method of Data Analysis - - - - -
CHAPTER FOUR
4.1 Questionnaire Distribution to Various
Department and their response - - - -
4.2 Response to Questions - - - - -
4.3 Summary of Findings - - - - -
CHAPTER FIVE:
DISCUSSION SUMMARY AND CONCLUSION
5.1 Discussion of Findings - - - - -
5.2 Summary of the Findings - - - - -
5.3 Recommendation - - - - - -
5.4 Limitation of the study - - - - -
5.5 Suggestion for further study - - - -
5.6 Conclusion - - - - - - -
Reference - - - - - - -
Appendices - - - - - - -