Key Features:
- No of Pages: 77
- No of Chapters: 5
- Tables
- Questionnaire
- Well Detailed
Abstract:
The study examined management accounting and its application to management, planning, control and decision-making. Descriptive survey design was adopted and simple random sampling technique was used in the selection of the sample size. 120 copies of questionnaires were administered to workers all management and staff of the Nigeria Breweries Plc, 100 questionnaires were retrieved and found usable for the study.
Data were analyzed by ordinary least square regression analysis method;
Findings indicate that management accounting information supports managerial decision-making, Furthermore, management accounting is an important part of the economic information system, with a key role in decision making, whether in a small and medium enterprises or large companies. However, management accounting is superficially treated in most economic entities; there are entities in which professional accountants consider management accounting as optional.
For these reasons regarding different managerial decision-making behavior and different requirements it is recommended that, management accountants need to employ appropriate accounting techniques, organizations should endeavor to set up units within the accounting department that should handle management accounting matters.
Table of Content:
TABLE OF CONTENT
page
Title page
Certification i
Dedication ii
Acknowledgement iii
Abstract iv
Table of content v-vi
CHAPTER ONE: Introduction
1.1 Background of the study 1
1.2 Statement of the research problem 4
1.3 Research objectives 5
1.4 Research questions 6
1.5 Significance of the study 6
1.6 Research hypothesis 6
1.7 Scope of the study 7
1.8 Definition of terms 7
CHAPTER TWO: Literature review
2.1 Conceptual review of the study 9
2.2 Theoretical review of the study 28
2.3 Empirical review of the study 34
CHAPTER THREE: Research methodology
3.1 Introduction 48
3.2 Research design 48
3.3 Research population 48
3.4 Sampling techniques and sampling size 49
3.5 Method of data collection 49
3.6 Method of data analysis 50
3.7 Decision rule 51
3.8 Reliability of the research instrument 51
3.9 Validity of the research instrument 51
CHAPTER FOUR: Data Presentation, Analysis and Interpretation
4.1 Introduction 52
4.2 The distribution of questionnaire and analysis of questionnaire 52
4.3 Analysis of demographic data 53
CHAPTER FIVE: Summary, Conclusion and Recommendation
5.1 Summary of research finding 62
5.2 Conclusion 63
5.3 Recommendation 63
BIBLIOGRAPHY 66
APPENDIX 70-72
Introduction:
Accounting helps the managers and business owners to take the right decision while providing necessary information about a company’s financial performance and position. Managerial or management accounting aims to provide financial information relating to cost of the goods and services, relations between sales volume and profit or some performance analysis. The distinguished aspect of managerial accounting is that, it provides information for internal decision-making. This is importance since the use of managerial accounting is not obligatory for the businesses.
Any organization whether private or public has set objectives. Attainment of these objectives depends on how effectively the resources available to the organisation were deplored for the purpose for which they are meant to serve. In addition, deployment of these resources to appropriate area agreed in the organisation depends on the information availability to the management of the organisation. Management accounting provides valuable information concerning segments and the entire organisation.
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