MANAGEMENT ACCOUNTING TECHNIQUES IN MANUFACTURING FIRMS (A CASE STUDY OF NIGERIA BREWERIES PLC. ABA)
TABLE OF CONTENT
CHAPTER ONE
- Introduction
- Statement of problem
- Purpose of the study
- Significance of the study
- Statement of hypotheses
- Scope of the study
- Limitation of the study
- Definition of terms
CHAPTER TWO
- Review of Related literature
- Standard costing technique
- Variance (Analysis) accounting
- Absorption costing
- Capital budgeting
- Cost- volume profit analysis
- Summary of literature review
CHAPTER THREE
3.1 Research design and methodology
3.2 Sources of data
Primary
Secondary
3.3 Sample used
3.4 Method of investigation
CHAPTER FOUR
4.1 Data presentation and analysis
4.2 Data presentation and analysis
4.4 Test of hypotheses
CHAPTER FIVE
5.1 Summary of findings, conclusion and recommendations
5.2 Findings
5.3 Conclusion
5.4 Recommendations
BIBLIOGRAPHY
APPENDIX: QUESTIONNAIRE
CHAPTER ONE
INTRODUCTION
Without the application of management accounting techniques no business can succeed in it’s operations and attain it’s set objectives. Moreover it’s decision making will not be guided as management accounting techniques provide adequate guide to management making at all levels.
Management accounting is the application of accounting knowledge, techniques and skills to the provision of information designed to assist all levels of management in planning and controlling the activities of a business enterprise.
The chartered institute of management accounting (CIMA) defines management accounting as ‘an integral part of management concerned with identifying , presenting and interpreting information used for formulating strategy , planning and controlling activities , decision taking , optimizing the used of resource , disclosure to shareholders and others external to the entity , disclosure to employees, safeguarding assets.
According to dictionary definition, management accounting is defined as ‘accounting designed for or adapted to the informational needs of various levels of management.
