Costing techniques and decision making among manufacturing firms in Kwara State, Nigeria.

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dc.contributor.authorAdigbole, Ezekiel, O.F. , A. C. & S. Osemene, Dikki & Abogun
dc.date.accessioned2021-06-02T09:37:35Z
dc.date.available2021-06-02T09:37:35Z
dc.date.issued2018-12
dc.descriptionArticle paperen_US
dc.description.abstractThe 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. This study sampled 28 manufacturing firms in Kwara State and used structured questionnaire in data collection from accountants in the sampled firms. Ordered logit regression was used in data analysis. The study found that costing techniques of SMA significantly influence the provision of information for decision; and technology growth significantly affect the provision of product related information for managerial decision making. The study concludes that contemporary costing techniques can enhance the generation of information for managerial use in decision making in manufacturing firms. Hence, it is suggested that manufacturing firms should implement these costing techniques as they can deliver accurate information about product cost, customer and competitors. Key Words: Costing techniques, information for decision making, manufacturing firms.en_US
dc.description.sponsorshipIndividual Authorsen_US
dc.identifier.citationJournal of Accounting and Managementen_US
dc.identifier.issn1119-2454
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5699
dc.language.isoenen_US
dc.publisherDepartment of Accounting and Management, Nigerian Defence Academy.en_US
dc.relation.ispartofseriesvol 1 (2);
dc.subjectCosting techniquesen_US
dc.subjectinformation for decision makingen_US
dc.subjectmanufacturing firmsen_US
dc.titleCosting techniques and decision making among manufacturing firms in Kwara State, Nigeria.en_US
dc.typeArticleen_US

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