MANAGEMENT ACCOUNTING TECHNIQUES: A TOOL FOR DECISION MAKING IN AN ORGANIZATION (A CASE STUDY OF PLASTIC FOOTWEAR INDUSTRY LIMITED, PORT HARCOURT)
ABSTRACT
This study was undertaken to examine management accounting techniques as a tool for decision making in management organization adopted by Plastic Footwear Industry Limited, Port Harcourt. In order to actualize these objectives, structural questionnaires were drawn and administered; personal interview method was also in conforming items that contained in the questionnaire. The first chapter of the study gave a general introduction and background of the study and chapter two reviewed the related literature on the subject matter while chapter three dealt with research design and methodology covering population and sample size of twenty (20) questionnaire and instrument. Chapter four dealt on data presentation analysis and interpretation, chapter five dealt with the overall summary of the study, conclusion and recommendations. The researcher used Pearson moment product correlation in testing the hypothesis, which revealed that Management Accounting technique adopted by Plastic Footwear Industry Limited positively influence decision more so the existing accounting technique are in conformity with decision making and management accounting technique. Part of recommendation was that modalities should be worked out by the management of Plastic Footwear Industry Limited.
TABLE OF CONTENTS
Cover page
Title page
Declaration – – – – – – – – i
Certification – – – – – – – – ii
Dedication – – – – – – – – iii
Acknowledgement – – – – – – – iv
Abstract – – – – – – – – v
Table of contents – – – – – – – vi
CHAPTER ONE: INTRODUCTION
1.1 Background of the study – – – – – 1
1.2 Statement of Problem – – – – 5
1.3 Purpose of study – – – – – 6
1.4 Research Questions – – – – – – 8
1.5 Research Hypothesis – – – – – 9
1.6 Significance of study – – – – – 11
1.7 Scope of the study – – – – – – 13
1.8 Limitation of the study – – – – 14
1.9 Definition of term – – – – – – 15
CHAPTER TWO: REVIEW OF RELATED LITERATURES
2.1 Brief Introduction – – – – – – 19
2.2 General Overview of Accounting Information 20
2.3 Conceptual Framework – – – – – 26
2.4 Users of Accounting Information – – 28
2.5 Pricing of issues inventory valuation in
Manufacturing Organization – – – – 31
2.6 Decision making Process – – – – – 33
2.7 Types of Decision – – – – – – 35
2.8 Approaches to Decision making – – – 36
2.9 Practical Application of Accounting – – 37
CHAPTER THREE: RESEARCH METHODOLOGY & DESIGN
3.1 Brief Introduction – – – – – – 42
3.2 Research Design – – – – – 43
3.3 Area of the study – – – – – 43
3.4 Population of the study – – – – – 44
3.5 Sample size and sampling Techniques – – 44
3.6 Method of data collection – – – – 45
3.7 Description of Data collection instrument – 46
3.8 Method of data analysis — – – – – 46
3.9 Statistical Procedure – – – – – 47
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 Brief Introduction – – – – – – 49
4.2 Presentation, Analysis and Interpretation of Data 50
4.3 Test of Hypothesis – – – – – – 61
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Brief Introduction – – – – – – 66
5.2 Summary – – – – – – – 66
5.3 Findings – – – – – – – 68
5.4 Conclusion – – – – – – – 69
5.5 Recommendations – – – – – – 70
REFERENCES
APPENDIX
