Costing Techniques and Decision Making among Manufacturing Firms in Kwara State
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Date
2018
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Department of Accounting and Management, Faculty of Arts and Social Sciences, Nigerian Defence Academy, Kaduna
Abstract
The contemporary manufacturing environment is shaped by the improvement in technology resulting in the situation of manufacture of multiple products by firms and the attendance increase in manufacturing overhead costs. The traditional costing techniques cannot cope with the increase in overheads resulting in the provision of incomplete information. Thus, manufacturing firms have to employ sophisticated costing techniques to generate complete information. Hence, the objectives of this study were to: establish the influence of contemporary costing techniques on the provision of information for decision making; and examine the effect of technology growth on the provision of product related information for managerial decision making...
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Keywords
costing techniques, information for decision making, manufacturing firms