Impact of Strategic Cost Management Practices on Organisation Performance of Selected Manufacturing Firms in Nigeria

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dc.contributor.authorAdigbole, Ezekiel A.
dc.contributor.authorArinola, O. Adebayo
dc.contributor.authorOlubunmi Florence, Osemene
dc.date.accessioned2020-05-29T15:13:16Z
dc.date.available2020-05-29T15:13:16Z
dc.date.issued2019
dc.description.abstractThe use of the traditional cost management system (standard costing and predetermined overhead allocation system) in the manufacturing industry is less effective in product cost analysis, management, and decision making than the strategic cost management system (Activity Based Management (ABM), Life Cycle Costing (LCC), Target Costing (TC), and Total Quality Management (TQM). Particularly in the face of continuous rising production costs, multiple product mix systems, and rising market competition resulting from globalization, it has become crucial for manufacturing firms to employ the strategic cost management system to refine product costing analysis and decision-making, and to attain production efficiency, which may lead to improved firm performance and market competitiveness.en_US
dc.identifier.issn2576-2699
dc.identifier.urihttp://hdl.handle.net/123456789/4106
dc.language.isoenen_US
dc.publisherInstitute of Global Business Research, Nashville, TN, USAen_US
dc.subjectActivity-based costingen_US
dc.subjectLife cycle costingen_US
dc.subjectTarget costingen_US
dc.subjectPerformanceen_US
dc.titleImpact of Strategic Cost Management Practices on Organisation Performance of Selected Manufacturing Firms in Nigeriaen_US
dc.typeBook chapteren_US

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