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THE IMPACT OF ACCOUNTING INFORMATION ON DECISION MAKING PROCESS

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THE IMPACT OF ACCOUNTING INFORMATION ON DECISION MAKING PROCESS

ABSTRACT

          This research work is on the impact of accounting information on decision making process, with a particular reference to the Anammco LTD Enugu. The research was geared towards understanding the operations in Anammco Ltd with an emphasis on decision making process. The problems, prospects and implications of the programme were also examined.

          The objective of the study is therefore to expose to various departments the proper way to embark on effective accounting information. Forty questionnaires were distributed of which thirty were completed and return using stratified random sampling. Also related literatures dealings with the impact of accounting information were examined. Some personnel of Anammco Ltd were interviewed, and secondary data were obtained from books

          The data collected were later analysis and interpreted. From the study, it was discovered that accounting information is an important aspect of management policy, for higher productivity, efficiency and increased performance, though it involves a huge financial obligation.

          Various organizations should therefore try and embark on accounting information on decision making for successful running of their organization.

TABLE OF CONTENT

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE

1.0 Introduction

1.1  Background of the study\

1.2  Statement of the problems

1.3  Purpose of study

1.4  Scope of study

1.5  Research questions

1.6  Statement of hypothesis

1.7  Significance of study

1.8  Definition of terms

CHAPTER TWO

2.0 Literature Review

2.1 Brief history on the development of the company Anammco

2.2    Accounting nature

2.3    Accounting objectives

2.4    Value of information related to decision making process

2.5    The impact of accounting on the Annamco Ltd

2.6    Characteristic of accounting

2.7    Users of accounting information

2.8    Tools of accounting information

2.9.0Kinds of accounting information

2.9.1 Financial accounting information and tools

2.9.2 Analysis of financial statement

2.9.3 Significance of ratio analysis

2.9.4 Funds flows analysis

2.9.5 Cost and management accounting information tool techniques and models for decision making.

2.9.6 Cost classification

2.9.7. Cost volume project analysis

2.9.8. Linear programming and other types of costing analysis

2.9.9.    Summary of the chapter.

CHAPTER THREE

3.0. Research Methodology

3.1 Research questions

3.2 Research Design

3.3 Area and population of study

3.4 Sample and sampling procedure

3.5 Instrument of data collection

3.6 Validation of the instrument

3.7 Methods of the instrument

CHPATER FOUR

4.0 Presentation of data

4.1 Analyzing data

4.2 Test of hypothesis

4.3 Interpretation of data in the research questions.

CHAPTER FIVE

5.0 Summary and conclusion

5.1 Discus of findings

5.2 Conclusion

5.3 Recommendations.

5.4 Suggestions for further study

5.5 Limitation of the study

5.6 Implication of the study

          Reference

          Bibliography

CHAPTER ONE

1.0     INTRODUCTION

This research work on the impact of accounting information on decision making process, a study of Anammco LTD Emene is geared to X – ray the impact that accounting information exert to improve the decision making process of a company with reference to ANAMMCO LTD ENUGU.

          Decision making is simply making a choice out of several alternative or it is the process of studying and evaluating two or more available alternatives leading to a final choice.

1.1     BACKGROUND OF STUDY

With the view of being independence, Nigerians had the view of a better tomorrow. We were able to feed ourselves and provide ourselves with social, economic and political endeavor. Subsequently our hopes seemed unattained which made the country becomes as strong as the Iroko tree. The idea had, was that it would be worst for Nigerians to our economic adverse situation raising its ugly head. This economic crisis has made financial institutions industries (large or small scale) go into distress at alarming rate and those who service this financial problem has form the onset prepared his/her firm against this ugly situation by mapping out all kinds of straggles example increase in price of this goods, adopts favorable production tool, engage in marketing etc.

          Any business, firm, establishment that wants to survive this present day bad economy in Nigeria must make a right decision, map out a good and competitive strategies to carry out his/her business successful. The price of any convincible item from garri and bread to electronic and educational items not to talk of the life wire of every man standing that is petrol which has presently made life unable for the adjust.

          The economy is really in direstacts, the era of mile thumb is employing it, is a sure way final abysmaky. Organizing human and natural resources intricately are the problems of various organization, effective planning and decision making process. Other factors such as stag flatiron taxation, economic and political empowerment this research accounting, cost accounting as well as management accounting. There are other branches of accounting that would be favorable “Financial Accounting” is that part of accounting which covers the classification and recording of actual transactions of an entitling in monetary

(A CASE STUDY OF ANAMMCO ENUGU)


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