TABLE OF CONTENTS
PAGE
Title Page – – – – – – – – – i
Certification- – – – – – – – – ii
Dedication – – – – – – – – – iii
Acknowledgements – – – – – – – iv
Table of Contents – – – – – – – v-viii
List of Tables – – – – – – – – – ix
Abstract – – – – – – – – – x
CHAPTER ONE
INTRODUCTION
- Background of the Study – – – – – 1-2
- Statement of Problems – – – – – – 3-4
- Objectives of the Study – – – – – – 4
- Research Questions – – – – – – 5
- Significance of the Study – – – – – 5-6
- Scope and Limitations of the Study – – – 6
- Definition of Terms – – – – – – 7-9
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Introduction – – – – – – – 10-11
2.2 Impact of Cost Accounting – – – – – 11-12
2.3 Importance of Standard Costing in a Manufacturing
Company – – – – – – – – 13-14
2.4   Budgetary Control System in a Manufacturing               –      15-16
2.5 The Contribution of Cost Accounting in A Manufacturing
Company – – – – – – – – 16-17
2.6 Cost Accounting as a Tool in Determining Selling Price 17-18
2.7   Cost Accounting Technique –      –      –      –      –      18-20
2.8 The Importance of Cost – – – – – 21-22
2.9 The Advantages and Disadvantages of Cost
Accounting in Manufacturing Company – – 22-24
2.9.1 Areas Where Cost Accounting Improve the
Performance of Manufacturing Company – – 24-25
2.9.2 Cost Reduction Ad Controls – – – – – 25
End Notes
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Introduction – – – – – – – 27
3.1.1 Research Questions – – – – – – 27
3.2 Design of the Study – – – – – – 28
3.3 Area of the Study – – – – – – 28
3.4 Population of the Study – – – – – 28
3.5 Sample and Sampling Techniques – – – – 29
3.6 Instrument for Data Collection – – – – 29
3.7 Data Analysis Technique – – – – – 30
CHAPTER FOUR
DATA PRESENTATION ANALYSIS AND INTERPRETATION
INTRODUCTION
4.1 Data presentation – – – – – – 31
4.2 Data Analysis and Interpretation – – – – 31-36
CHAPTER FIVE
FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction – – – – – – – 37
5.2 Findings – – – – – – – – 37-38
5.2 Conclusion – – – – – – – – 38
5.3 Recommendations – – – – – – 39
References
Appendix
ABSTRACT
Nigerian manufacturing index is deteriorating, therefore leading to liquidation, loss of income and high cost of operations. And this is of great concern to all stakeholders. But to avert this threat coupled with the present dwindling economy. Against this background, the aim of this study is to examined the effect of cost accounting on the performance of manufacturing company in Nigeria using siba group of company as a case study. Descriptive survey research design was adopted for the study. The population for the study consisted of 20 staff of siba group of company, Ikot Ekpene. Taro Yamane’s statistical formula was used to select sample size at error term of 7.5%. judgement sampling technique was use to select 20 sample/respondents. The data obtained from questionnaire administration were analyzed using descriptive statistic. Finding revealed that adoption of cost accounting techniques has a significance effort on the performance of manufacturing company by ascertainment of profitability, reduction and control of cost and adequate planning and decision making. That standard cost accounting technique is being adopted and practiced for the achievement of successful performance in Nigeria manufacturing company. That cost accounting aids efficient achievement of profitability liquidity of manufacturing company. The study concluded that cost accounting has significantly effects on the performance of manufacturing company in Nigeria. It was recommended in this study that Nigeria manufacturing company should adopt and fully implement cost accounting techniques for significant performance, also cost accounting principle and technique should be followed by all cost unit/centre to enhance effective performance in Nigerian Production Company.
