Browsing by Author "Yahaya, K.A"

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    Impact of activity based costing on firms’ performance and firms’ value creation function: The Nigerian experience
    (Abraka Faculty of social Sciences, Delta State University Abraka, 2014) Fagbemi, T. O.; Yahaya, K.A; Abogun, Segun
    The advent of globalization and it attendant competitive pressures appear to imply that the more successful firms will be those that evolve strategic initiatives continually. Such strategic initiative is to reduce cost through the use of cost management techniques: and one of such technique is activity based costing. This paper, examined the impact of the adoption and implementation of activity-based costing, as a contemporary cost management technique tool, on firm's performance using Nigerian quoted companies. The study adopted a survey methodology. Data were collected from 38 manufacturing companies with offices located in Lagos state, Nigeria using a questionnaire. The data were analysed using Kendall tau correlation and regression analysis. Results obtained suggests that the adoption of activity based costing significantly influence firm's performance and that it has a significant positive relationship with firm's value creation function.