Browsing by Author "Adegbola, E. A."

Now showing 1 - 2 of 2
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    Entrepreneurial Innovation and Poverty Reduction: (A Study of selected entrepreneurs in Ilorin Metropolis)
    (Faculty of Social Sciences, University of Uyo., 2019) Abdulraheem, M.; Imouokhome, E. O.; Olujide, J.O.; Adegbola, E. A.
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    Strategic cost management and competitive advantage in selected Nigerian manufacturing Companies
    (Department of Accounting, Modibbo Adama University, Yola., 2022-12) Adigbole, Ezekiel; Abogun, S.; Adegbola, E. A.; Oladipo, O. A.; Fakile, S.
    The implementation of cost control systems based on the status quo of cost structure has continued to have negative effect on the performance of manufacturing firms in the marketplace. This has led to a situation where firms are neither able to effectively reduce their costs nor able to deliver products that have competitive values. It is imperative that firms use cost management systems that have strategic orientation so that competitive advantage can be achieved. Therefore, this study seeks to achieve: the examination of the impact of activity - based management on competitive advantage; evaluation of the effect of life cycle costing on competitive advantage; and investigation of target costing influence on competitive advantage. The study used a population of seventy - seven manufacturing firms in Lagos and Ogun States and sixty – five manufacturing firms sampled. Primary data used were collected via questionnaire instrument. The method of analysis used was structural equation modelling. The findings from the study are: Competitive advantage is strongly influenced by activity- based management; life cycle costing strongly affect competitive advantage; and Target costing does not affect competitive advantage strongly. The study concluded that strategic cost management is a strong influence on competitive advantage. Hence, it is recommended that manufacturing firms wishing to attain competitive advantage should implement activity - based management and life cycle costing.