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
2.1Introduction 10
2.2Conceptual Clarification 10
2.2.1Decision Making 10
2.2.2Management Accounting Techniques 13
2.3Historical Background of Adama Beverages, Yola 14
2.4Application of Management Accounting Techniques for Decision
Making 15
2.4.1Cash Flow Analysis 16
2.4.2Marginal Costing 17
2.4.3Opportunity Costing 17
2.4.4Activity Based Costing 18
2.4.5Differential Costing 19
2.4.6Target Costing 19
2.4.7Just in Time (JIT) 22
2.5Theoretical Framework 23
CHAPTER THREE: RESEARCH METHODOLOGY
3.1Introduction 28
3.2Research Design 28
3.3Population of the Study 29
3.4Sample Size and Sampling Technique 29
3.5Sources of Data 29
3.6Instrument for Data Collection 30
3.7 Method of Data Analysis 30
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS/DISCUSSION AND FINDINGS
4.1Introduction 31
4.2Data Presentation, Analysis/Discussion 31
4.3Testing of Hypotheses 40
4.4Findings of the Study 46
4.5Discussion of Findings 47
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1Summary 48
5.2Conclusion 49
5.3Recommendations 50
5.4Limitation of the Study 51
References 52
Appendices 56
