ABSTRACT
This study was aimed at appraising the impact of cost accounting statement in private organisation (a case study of Beta Glass Plc, Ughelli, Delta State). Appraisal was intended to ascertain (a) how important cost accounting statement to a private organisation (b) the degree of compliance of those information and (c) the effectiveness of cost statement in a private organisation. In the course of the study questionnaires were administered, personal interview were conducted and observation were made. In addition, the propose study was given historical and analytical explanation. To enable the researcher ascertain the validity to which cost accounting statement have an impact in private organisations.
TABLE OF CONTENTS
Title Page i
Approval page ii
Dedication iii
Acknowledgement iv
Table of contents v
Abstract viii
CHAPTER ONE
Introduction
Background of the study 1
Statement of the study 3
Purpose of study 4
Research question 4
Hypothesis 5
Significance of study 6
Scope of study 6
Limitation of study 6
Operational definition of terms 7
CHAPTER TWO
Review of Related Literature
Introduction 9
The concepts of sales promotion 9
Objectives of advertisement 10
Advertisement and sales promotion 12
Decision areas when developing 15
The effect of advertisement 15
Factors that determine the use of sales promotion 17
Evaluation of advertisement 19
History of Globacom 24
CHAPTER THREE
Research methodology
Theoretical framework 26
Research design 26
Area of the study 27
Sampling size 27
Sampling procedures 27
Research instrument 27
Data collection Method 27
Method of data analysis 28
CHAPTER FOUR
Presentation and data analysis
Introduction 29
Data presentation 29
Testing of hypotheses 41
CHAPTER FIVE
Summary of findings, conclusion and recommendations
Summary of findings 46
Conclusion 46
Recommendations 47
References
Appendix
Questionnaire
CHAPTER ONE
INTRODUCTION
Background of the Study
The bedrock of accounting is an understanding of the underlying principles, and an appreciation of the techniques and state necessary for application.
According to Amos A. Abohi (2003), accounting is derived from the word “account” which is defined in Collins English Dictionary as to reckons; to give a reason; to give a financial reckoning; a statement of debts and credits in money transactions.
According to American Accounting Association (1961) accounting has been defined as the process of identifying, measuring and communicating of economic information to permit informed judgment and decisions by users of the information.
In the last ten years or more, Nigeria economy has been going through a turbulent or conflict phase, a development which has greatly affected the manufacturing companies in Nigeria today by reducing their profitability or causing losses to some in order for them to minimize the above problem, there is the need for adequate planning for proper use of the available method and or techniques needed by management of companies in the management sector in achieving its profit maximization aim and the need for his and other tings in the purpose of this write up.
Statement of the Problem
Considering the importance of cost accounting information dissemination in an economy, the Company and Allied Matters Act 1990 amended (2004), provide members with Annual General meetings as forum for questioning or even removing directors as the case may be over their activities in the administration of the company.
Cost accounting system has the major quantitative information system in almost every organisation.
As a private organisation there must be a financial reports or statements; the reports required by an organisation can be conveniently grouped into three classes being:
Internal reports to managers for use in planning and controlling routine operations.
Internal reports to managers for use in forming opinion or/and making strategic decisions and in formulating major plans and policies.
