An appraisal of the adoption of cost management techniques in selected Nigerian manufacturing companies

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dc.contributor.authorFagbemi, Temitope Olamide
dc.contributor.authorAbogun, Segun
dc.contributor.authorUadiale, Olayinka Marte
dc.date.accessioned2020-05-22T11:36:06Z
dc.date.available2020-05-22T11:36:06Z
dc.date.issued2013
dc.description.abstractThe business world and the operating environment of firms are becoming fiercer and more challenging by the day. As a result, firms are force to engage in price war in the process of competing with one another and meet up with constant changes in the environment. In order to survive in anenvironment characterised by constant change, there is the need for effective cost management. Thisstudy therefore examines the factors influencing the adoption of contemporary strategic managementtools. In order to achieve this, a cross sectional sample survey research design was adopted. Astratified sampling technique was used and the total of one hundred and fifty (150) copies ofquestionnaire was administered. Descriptive statistics and regression analysis were used for dataanalysis. The study concludes that the adoption of contemporary cost management techniques isinfluenced by globalisation, level of product innovation, the need for competitive pricing, failure oftraditional costing system and the pressure of competition. It therefore recommended that since thetraditional costing system cannot adequately cope with the ever changing business environment, thecontemporary cost management techniques should be adopted by firms.en_US
dc.identifier.citationFagbemi, T.O., Abogun, S. & Uadiale, O.M. (2013): An Appraisal of the Adoption of Cost Management Techniques in Selected Nigerian Manufacturing Companies. KASU Journal of Accounting and Practice, 2(2); 1 – 14. Published by Department of Accounting, Kaduna State University, Kaduna.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/3913
dc.language.isoenen_US
dc.publisherDepartment of Accounting, Kaduna State University, Kaduna State, Nigeriaen_US
dc.subjectCompetitionen_US
dc.subjectCosting techniquesen_US
dc.subjectGlobalisationen_US
dc.subjectManagement accountingen_US
dc.titleAn appraisal of the adoption of cost management techniques in selected Nigerian manufacturing companiesen_US
dc.typeArticleen_US

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