Costing Techniques and Decision Making among Manufacturing Firms in Kwara State
| dc.contributor.author | Adigbole, E. A. | |
| dc.contributor.author | Osemene, O. F. | |
| dc.contributor.author | Dikki, A. C. | |
| dc.contributor.author | Abogun, S. | |
| dc.date.accessioned | 2021-06-02T13:50:50Z | |
| dc.date.available | 2021-06-02T13:50:50Z | |
| dc.date.issued | 2018 | |
| dc.description.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. 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 affects 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, customers and competitors. | en_US |
| dc.identifier.citation | 15. Adigbole, E.A., Osemene, O.F., Dikki, A.C., & Abogun, S. (2018): Costing Techniques and Decision Making among Manufacturing Firms in Kwara State. Journal of Accounting and Management. 1(2); 130-137, Published by Department of Accounting and Management, Nigerian Defense Academy, Kaduna, Nigeria. | en_US |
| dc.identifier.uri | https://uilspace.unilorin.edu.ng/handle/20.500.12484/5808 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting and Management, Nigerian Defense Academy, Kaduna, Nigeria. | en_US |
| dc.subject | costing techniques | en_US |
| dc.subject | decision making | en_US |
| dc.title | Costing Techniques and Decision Making among Manufacturing Firms in Kwara State | en_US |
| dc.type | Article | en_US |